Update on USDFS IJEPA Tariff Utilization
- October 26, 2026
- Posted by: Bella Rachmafanny
- Category: Tax Updates
The Minister of Finance has recently issued a Regulation No. 61 of 2026 (“PMK-61/2026”), which amends Regulation No. 51/PMK.010/2022 concerning the Procedures for the Utilization of Import Duty Tariffs under the User-Specific Duty-Free Scheme (USDFS) within the Framework of the Indonesia–Japan Economic Partnership Agreement (IJEPA).
PMK-61/2026 aims to enhance legal certainty in preferential customs duty services and boost the national economy through international trade cooperation. Through this amendment, the government has updated application procedures, importation processes, and customs clearance obligations to ensure the USDFS facility operates in a more structured, efficient, and targeted manner for industry players.
Key comprehensive changes that require your company’s operational attention are summarized below:

Companies utilizing the IJEPA scheme are urged to immediately adjust their supply chain procedures and administrative compliance to ensure uninterrupted, optimal utilization of preferential tariff facilities without customs impediments.
This regulation came into force on August 1, 2026.

