Amendment to MoF Regulation No. 26/PMK.010/2022 concerning the Classification System and Import Duty Tariffs on Imported Goods

On August 27, 2025, the Ministry of Finance issued regulation No. 62/2025 (PMK 62/2025) which amends PMK 26/2022 and adjusts the provisions on import goods classifications and import duty tariffs. The regulation introduces changes in the goods classification system, impacting HS code determination, accompanied by adjustments to import duty tariffs on certain product categories. These changes are also intended to ensure compliance with international rules, thereby reducing potential trade disputes.

The key changes introduced in this regulation include:

• The import of battery-based electric motor vehicles under the Battery Electric Vehicle Program for Road Transportation is subject to an import duty rate of 0% (zero percent).
• The import duty rates for electric motor vehicles shall apply until December 31, 2025.

PMK 62/2025 became effective on September 14, 2025.

财政部条例第26号/PMK.010/2022修正案——关于进口货物分类体系及进口关税税率的规定

2025年8月27日，印度尼西亚财政部颁布第62号财政部条例（PMK 62/2025），对第26号财政部条例（PMK 26/2022）进行修订，并调整有关进口货物分类及进口关税税率的规定。该条例对货物分类体系进行了修改，影响协调制度（HS编码）的确定，同时对部分产品类别的进口关税税率作出调整。此项修订亦旨在确保与国际规则保持一致，从而减少潜在的贸易争端。

本条例的主要变更包括:

• 属于道路交通电动汽车项目的电池驱动电动机动车进口，适用0%（零）进口关税税率；以及
• 电动机动车的进口关税税率适用于截至2025年12月31日。

PMK 62/2025 自2025年9月14日起正式生效。