Effective February 27, 2020, the Postal Service™ is revising the Individual Country Listing for Indonesia in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to note changes to Indonesia’s customs duty and tax rates for items containing goods.
This revision is based on a formal request that Pos Indonesia made through the Universal Postal Union via International Bureau Circular 20, dated February 3, 2020.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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Indonesia
Country Conditions for Mailing
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Observations
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[Add a new entry to read as follows:]
5. As of January 30, 2020, all items containing goods sent to Indonesia are subject to customs duty, value-added tax (VAT), and personal income tax as follows:
a. Items with a value not exceeding 3 USD are subject to a VAT at the rate of 10 percent of the goods’ value (no customs duty or personal income tax applies).
b. Items with a value exceeding 3 USD but not exceeding 1,500 USD are subject to a VAT at the rate of 10 percent of the goods’ value and the following customs duty and personal income tax:
c. Items with a value exceeding 1,500 USD are required to undergo a self-assessment procedure.
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Although effective February 27, 2020, the Postal Service will incorporate this revision into the next edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification, Marketing, 2-27-20