Import VAT (PPN Impor)

In Indonesian: PPN Impor Updated November 5, 2026

Import VAT is value added tax on imported taxable goods, collected by customs together with import duty. Under Law No. 7 of 2021 (HPP), the rate has been 11% since April 2022. From 1 January 2025 the nominal rate is 12%, but for non-luxury goods the tax base is 11/12 of the value, so the effective burden stays 11% (PMK No. 131 of 2024). Example: an import value of Rp176,000,000 gives VAT of Rp19,360,000. VAT-registered businesses can generally credit it.

Import Duty
Import duty is the state levy on imported goods, calculated as the BTKI 2022 rate times the customs value.
Import Income Tax Prepayment (PPh 22 Impor)
PPh Article 22 on imports is an income tax prepayment collected at import and calculated on the import value.
Customs Value
Customs value is the value of imported goods on which import duty is calculated.
Import Declaration (PIB, BC 2.0)
The PIB is the customs declaration for goods imported for domestic use, form code BC 2.0.

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Import VAT (PPN Impor)

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Landed Cost and Import Taxes in Indonesia: Duty, VAT and PPh 22 Explained

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