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MAIN REPORT

Therefore, WCO has recommended 75 USD as import by 10% if the person owns taxpayer
de minimis value. “This value of exemption is identification number, or 20% if the person
still considerably higher compared to Thailand doesn’t own it.
that only allows 28 USD, and Canada that allows
15 USD,” said Heru. For the information, courier service company
will pay in advance import duty and import
Procedure Simplification related tax before the goods sent to the
recipient. The courier service company will also
Not only does the policy adjust the value of ask the recipient whether they have taxpayer
import duty and import related tax exemption identification number or not in order to
to USD 75, but also simplify the procedure of determine the value of tax must be paid. After
submitting appeal towards official assessment that, the courier service company will charge
conducted by Customs Officer. The recipient the recipient with the amount which has been
of consignment goods only needs to submit paid in advance.
the request of appeal to Head of Customs
Office with enclosing the documents related to Meanwhile Pos Indonesia operates different
import. type of delivering goods to recipient. The goods
recipient will be notified by the invoice sent by
In this new provision, if customs value exceeds Pos Indonesia declaring the value that must be
the exemption limit of USD 75, goods recipient paid by the goods recipient before receiving the
must fully pay import duty and import related goods. After the taxes has been paid, the goods
tax. For example, if there are three packages for recipient can obtain the goods.
a single recipient with the first packaged valued
of USD 40, the second one USD 30, and the The Best Country for Handling Consignment
third one USD 100, the exemption will be given Goods from E-Commerce
only to two packages which value are under
USD 75, meanwhile the package with value of Indonesia has been nominated as one of the
USD 100 will be fully charged with import duty best countries on handling consignment goods
and import related tax. from e-commerce. Indonesia gets the first
place, meanwhile Australia, Canada, Dominican
In order to support the implementation of this Republic, and Japan gets the second, third, and
policy, DGCE has built validation and verification fourth place consecutively.
of anti-splitting system, with specific algorithm
and included in consignment goods import The implementation of e-commerce policy in
application, called smart system. DGCE will Indonesia can be a guideline for other WCO
also integrate the application with manifest members who want to implement the policy in
closing application, objection and appeal their country. In this case DGCE has built online
submission application, and customs officer’s application system which is integrated with PT
determination correction application. Pos Indonesia to submit import declaration
for international consignment goods. The
So, for shopaholics who like to buy imported application system supports the submission
goods must really pay attention to the update of customs clearance to the release of goods,
of the policy. For example, if previously the including import duty and import related tax
exemption value was worth of USD 100 or payment.
around Rp1,5 million (with Rp15.177 exchange
rate), the current policy only allows the DGCE has also implemented the system to notify
exemption value of USD 75 or around Rp1,125 the recipient of the consignment goods which
million. It means that once you exceed the value is USD 1.500 or more. Customs officer will
exemption limit, you will be charged by import examine electronic manifest and miscellaneous
duty, 10% value added tax, income tax on data inputted by PT POS Indonesia such as

Volume 50, Nomor 9, September 2018 - Warta Bea Cukai | 19