Determination of Goods Classification System and Implementation of Import Duty on Imported Goods

On 23 March 2022, the Government established Minister of Finance Regulation 26/PMK.010/2022 concerning the Determination of the Goods Classification System and the Imposition of Import Duty Tariffs on Imported Goods. This regulation explains the Classification System of Goods regulated in the Indonesian Customs Tariff Book for 2022 (BTKI 2022).

The amendments in BTKI 2022 are as follows:

  • Changes in classification structure including:

o  Addition of Headings/Subheadings;

o  Removal/ Merger of Headings/Subheadings; and

o  Revision of Descriptions/Editorial Revision.

  • Changes of Section Notes, Chapter Notes and Sub-Heading Notes.
  • Examples of commodities that have changes / additions include:
    No Commodity Name
    01 Electric cigarettes
    02 Insects
    03 Coniferous wood
    04 Cigarette paper
    05 Electronic waste
    06 Electric vehicle components
    07 Ship industry

    A summary of BTKI 2017 and BTKI 2020 is as follows:

    Goods Classification BTKI 2017 BTKI 2022
    Chapters 1-97 10,813 Tariff Headings 11,414 Tariff Headings
    • Fixed   ->  9,74
    • Split    ->  1,311
    • Merged -> 355
    Chapters 98-99 28 Tariff Headings 138 Tariff Headings
    • Chapter 98 -> 23 IKD
    • Chapter 99 -> 5
    • Chapter 98 -> 133 (22 IKD + 111 ship components)
    • Chapter 99 -> 5
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