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Customs & tax

Import Income Tax Prepayment (PPh 22 Impor)

In Indonesian: PPh Pasal 22 Impor Abbreviation: PPh 22

PPh Article 22 on imports is an income tax prepayment collected at import and calculated on the import value. Under PMK No. 34/PMK.010/2017 as amended, common rates are 2.5% for importers with an API, 7.5% without an API, and 10% for certain goods. Example: an import value of Rp176,000,000 at 2.5% gives Rp4,400,000. It can generally be credited in the annual tax return; check the latest rules, as the goods lists change.

Related terms

  • Import VAT (PPN Impor)

    Import VAT is value added tax on imported taxable goods, collected by customs together with import duty.

  • Import Duty

    Import duty is the state levy on imported goods, calculated as the BTKI 2022 rate times the customs value.

  • NIB as Importer Identification Number (API)

    The NIB, Indonesia's business identification number, is issued through the OSS system and serves as a company's business identity.

  • Customs Value

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

Covered in these guides

Export-import

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

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