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Customs & tax

Import Declaration (PIB, BC 2.0)

In Indonesian: PIB (Pemberitahuan Impor Barang, BC 2.0) Abbreviation: PIB

The PIB is the customs declaration for goods imported for domestic use, form code BC 2.0. It is filed electronically by the importer or a licensed customs broker and contains data such as the tariff line, customs value, country of origin and the calculation of import duty, import VAT and PPh 22. Once levies are paid and the checks for the assigned channel are complete, customs issues the SPPB. PIB data must match the invoice, packing list and bill of lading.

  • Release Approval (SPPB)

    The SPPB is the customs approval to release imported goods from the customs area once the PIB is processed, levies are paid and the checks for the assigned channel are done.

  • Customs Channel (Red, Yellow, Green)

    The customs channel is the risk-based routing of an import or export declaration that decides how much checking it gets.

  • Customs Value

    Customs value is the value of imported goods on which import duty is calculated.

  • Customs Broker (PPJK)

    A PPJK is a business licensed by Indonesian customs to handle customs formalities on behalf of an importer or exporter, such as filing the PIB or PEB and attending physical inspec…

  • Export Declaration (PEB, BC 3.0)

    The PEB is the customs export declaration, form code BC 3.0, governed among others by PMK No.

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