Understanding Postal Goods in Indonesia – Import is the activity of bringing goods into the customs area. According to Article 2 paragraph (1) of the Customs Law, any goods from abroad that are brought into the country are treated as imported goods and are subject to import duties. This article also sets the time when the goods are subject to import duties and provides a legal basis for customs officials to carry out supervision.
Postal Goods
One term that often appears in the context of imports is postal goods. In mid-September 2023, the Ministry of Finance issued PMK 96/2023 which changes the provisions about postal goods. This policy clarifies the division of types of postal goods that were not regulated in previous provisions.
Postal goods are goods sent through postal operators in accordance with the provisions of laws and regulations in the field of post. The postal operators in question include 2 parties: (i) designated postal operators (PPYD); and (ii) Courier Service Companies (PJT).
PPYD is a postal operator assigned by the government to provide international services as regulated in the Universal Postal Union. The PPYD in question is Pos Indonesia. Meanwhile, PJT is a postal operator that obtains a business license from the relevant agency to carry out letter, document, and package services in accordance with laws and regulations in the field of post. Examples of PJT include FedEx, DHL, TNT, and others.
Based on Article 2 paragraph (3) of PMK 96/2023, postal goods are divided into 2 types, namely trade result goods and non-trade goods.
Trade Result Postal Goods
Postal goods will be categorized as trade result goods if they meet one or several established criteria. These criteria include but are not limited to:
- Postal goods are the result of trade transactions through electronic system trade operators (PPMSE);
- the recipient of goods and/or the sender of goods is a business entity; and/or there is evidence of transactions in the form of invoices or other similar documents.
Meanwhile, PPMSE is a business actor providing electronic communication facilities used for trade. The PPMSE referred to in PMK 96/2023 includes 2 parties:
- online retail, namely merchants who trade through electronic systems with facilities in the form of websites or commercially owned, managed, and/or owned applications; and
- marketplace, namely facility providers where some or all of the transaction processes are in an electronic system in the form of a commercial website or application as a container for merchants to be able to offer goods and/or services.
Goods Criteria
Conversely, if postal goods do not meet the criteria as trade result goods, they will be categorized as non-trade postal goods (non-trade).
According to the FAQ Postal Goods on the Customs and Excise page, there is no difference in tax and import duty treatment between trade result postal goods and non-trade. The difference between the two lies in the consequences of imposing fines on trade result postal goods.
The fine sanction is imposed if there is an error in the notification of customs value (price of goods) that results in a shortage of import duty payment. This is also related to the application of the self-assessment system in customs notification.
Thus, a good understanding of customs regulations is very important for import actors, especially in the context of postal goods. This will help them comply with the law and avoid unnecessary sanctions.
Indonesia Customs website here.
Collection of customs consultations here.
Topic: Import, Postal Goods, Customs Law, PPYD, PJT, Trade, Non-Trade, Sanctions, Fines, Tax, Import Duties, Self Assessment, PPMSE, Online Retail, Marketplace