Effective January 11, 2024, 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 update information on items containing goods mailed to Indonesia.
This revision is based on a formal request that Pos Indonesia (the designated postal operator of Indonesia) made through the Universal Postal Union via International Bureau Circular 181, dated November 20, 2023.
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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[Revise item 5 to read as follows:]
5. As of October 17, 2023, all items containing goods sent to Indonesia are subject to taxes and customs duty as follows:
a. An item with a value not exceeding 3 USD is subject to a VAT at the rate of 11 percent of the goods’ value.
b. In most cases, an item with a value exceeding 3 USD but not exceeding 1,500 USD is subject to a VAT at the rate of 11 percent of the goods’ value and customs duty at the rate of 7.5 percent. However, the items noted in the following table are subject to a VAT at the rate of 11 percent of the goods’ value, plus customs duty and personal income tax at the following rates:
Item
|
Customs Duty
|
Personal
Income Tax
|
Bags (HS code 4202)
|
15–20 percent
|
10 percent
|
Bicycles (HS codes 8711.60.92, 8711.60.93, 8711.60.94, 8711.60.95, 8711.60.99, and 8712)
|
25–40 percent
|
10 percent
|
Books (HS codes 4901, 4902, 4903, and 4904)
|
None
|
10 percent
|
Cosmetics (HS codes 3303, 3304, 3305, 3306, and 3307)
|
10–25 percent
|
10 percent
|
Iron and steel (HS code 73)
|
0–20 percent
|
10 percent
|
Shoes (HS code 64)
|
25–30 percent
|
10 percent
|
Textiles and textile products (HS codes 61, 62, and 63)
|
15–25 percent
|
10 percent
|
Watches (HS codes 9101 and 9102)
|
10 percent
|
10 percent
|
Note: An addressee who does not have an Indonesian tax identification number may be subject to double the amount of personal income tax.
c. An item with a value above 1,500 USD is required to undergo a self-assessment procedure.
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Although effective January 11, 2024, the Postal Service will incorporate this revision into a later edition of the online IMM (the one scheduled after January 21, 2024). The IMM is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Product Solutions, 1-11-24
