ANNOUNCED AS TEMPORARYNo
Internal taxation of imports
On 6 December 2013, Indonesia increased the Income tax (PPh 22) on imported goods from 2.5 per cent to 7.5 per cent. The PPh 22 rate applied for all owners of Importer Indentification Numbers (API) while the 7.5 per cent rate already applied to imports without an API. Therefore not all importers are affected by the measure. Although referred to as a tax, this measure appears to tantamount to an import tariff.
The range of affected goods includes motor vehicles, household appliances, cellular phones, clothes, footwear, jewellery and explicitely ecludes food products. A complete list can be found on the Eurocham website in the sources.
The measure entered into force on 6 January 2014 and was repealed on 8 August 2015 (cf. Related Measures).
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