Certificate of Origin (COO)
A certificate of origin states the country where goods originate. In Indonesia, preferential certificates (SKA) are issued through the Ministry of Trade's e-SKA system so that the buyer can claim reduced import duty under trade agreements such as ATIGA, ACFTA or RCEP. The goods must meet that agreement's rules of origin. A certificate in the wrong form or issued late can leave the importer paying the general duty rate.
Related terms
- HS Code (Harmonized System Code)
The HS code is the World Customs Organization's goods classification system, harmonised internationally to 6 digits and revised periodically.
- Import Duty
Import duty is the state levy on imported goods, calculated as the BTKI 2022 rate times the customs value.
- Commercial Invoice
A commercial invoice is the seller's bill to the buyer, listing the goods description, HS code, quantity, unit price, total value, currency and Incoterms rule.
- BTKI (Indonesian Customs Tariff Book)
BTKI is the Indonesian Customs Tariff Book, the official list of 8-digit tariff lines with their general import duty rates.
Covered in these guides
Landed Cost and Import Taxes in Indonesia: Duty, VAT and PPh 22 Explained
How to calculate the landed cost of goods imported into Indonesia, from FOB, freight and insurance to CIF customs value, duty, VAT, PPh 22, port charges and trucking.
6 min read Export-importExport and Import Documents in Indonesia: What You Need, Who Issues It, When
A practical guide to Indonesian export and import documents, from invoice, packing list and B/L to SKA, PEB/NPE, PIB/SPPB, quarantine certificates and the DO.
6 min read