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Import Duty Rates Under the Indonesia-Japan Economic Partnership: PMK 60/2026

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Regulatory digest Published 14 October 2026 Machine-drafted

The Minister of Finance issued Regulation of the Minister of Finance Number 60 of 2026 on the import duty tariffs applied under the Agreement between the Republic of Indonesia and Japan for an Economic Partnership. It was signed in Jakarta on 31 July 2026 by Minister Purbaya Yudhi Sadewa. Article 7 sets 1 August 2026 as the date from which the regulation applies. The regulation has seven articles and an annex of tariff schedules.

The preamble gives the reasons for the new instrument. Presidential Regulation Number 32 of 2026 ratified the Protocol Amending the Agreement, and the earlier Finance Minister Regulation Number 50/PMK.010/2022 did not yet accommodate Indonesia's additional market access commitments under that Protocol, including a tariff rate quota and an adjustment of the User Specific Duty Free Scheme, so it had to be replaced. The preamble also cites Article 13(2) of Law Number 17 of 2006 amending the Customs Law.

Key Provisions

Preferential tariffs and their phasing (Article 1). Article 1(1) sets the import duty tariffs on goods imported from Japan under the Agreement, as listed in Annex A. Article 1(2) requires such goods to be declared using the goods classification set by the Minister of Finance regulation on the goods classification system. Article 1(3) phases the rates by year: column (5) of Annex A applies from the regulation's entry into force until 31 December 2026, columns (6) to (9) apply in turn to the calendar years 2027 to 2030, and column (10) applies from 1 January 2031 onward.

Tariff rate quota (Article 2). Article 2(1) sets a tariff rate quota for goods from Japan under the amending Protocol, as listed in Annex A. Under Article 2(2), imports within the annual quota pay an in-quota preferential duty of Rp450.00 per kilogram; imports above the quota pay the generally applicable import duty; and the quota is 8,500 tonnes per year. Article 2(3) provides that quota deductions are made through the Indonesia National Single Window system.

User Specific Duty Free Scheme (Article 3). Article 3(1) sets a 0% import duty under this scheme, granted only to users, on raw materials from Japan listed in Annexes B and C. Article 3(4) defines leftover goods as raw materials that have gone through production but were not accepted by the user industry because they did not meet the required specifications. Under Article 3(2), leftover goods in nine listed tariff lines (7208.27.19, 7208.27.99, 7208.37.00, 7208.38.00, 7209.16.10, 7209.16.90, 7209.17.10, 7209.17.90 and 7209.18.99) pay a 5.25% duty, capped at 65% of the volume of leftover goods produced in the previous year. Article 3(3) applies the general import duty to other leftover goods under the scheme. Article 3(5) requires the scheme to be applied in line with customs legislation.

Which rate applies (Article 4). Article 4(1) makes the Article 1 tariffs subject to the separate Minister of Finance regulation on the procedure for imposing import duty under the Agreement. Article 4(2) provides that when the generally applicable import duty is lower than the Agreement rate in Annex A, the generally applicable rate is charged.

Transitional Rules and Revocation

Article 5 provides that goods whose customs declarations had already received a registration number and date before the regulation took effect, including goods entering or still held in bonded storage, free trade zones and free ports, or special economic zones, are processed in accordance with the Customs Law under the rules that applied before the regulation took effect. Article 6 revokes Finance Minister Regulation Number 50/PMK.010/2022 on the same subject.

Read the official text of PMK 60/2026 in the issuing ministry's legal database.

Checked against the official text of PMK 60/2026 on 12 October 2026. This is not legal advice; report corrections to contact@crpg.id.

Disclaimer

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