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Procedure for the Japan User Specific Duty Free Scheme: PMK 61/2026

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Regulatory digest Published 15 October 2026 Machine-drafted

The Minister of Finance issued Regulation of the Minister of Finance Number 61 of 2026 on the procedure for using import duty tariffs under the User Specific Duty Free Scheme of the Agreement between the Republic of Indonesia and Japan for an Economic Partnership (USDFS IJEPA). It was signed in Jakarta on 31 July 2026 by Minister Purbaya Yudhi Sadewa. Article 17 sets 1 August 2026 as the date from which the regulation applies. The regulation has 17 articles and an annex of model application and decision formats. The tariff rates themselves sit in the companion regulation, PMK 60/2026; this instrument sets out how a user obtains and applies them.

Key Provisions

Who may use the scheme (Articles 1 and 2). Article 1 defines a user as an importer that is a legal-entity business in Indonesia, acting as a user industry that imports raw materials under the scheme in accordance with an industry verification certificate (SKVI USDFS IJEPA) endorsed by an official appointed by the minister responsible for industry. Under Article 1, the certificate contains an import plan covering 12 months. Article 2(1) allows a user to apply the scheme's duty rate to imported raw materials only after obtaining that certificate and a Minister of Finance decision granting the rate. Article 2(2) lists three kinds of user: driving industries, steel service centres and supporting industries.

Application (Articles 3 to 5). Article 3 gives the Minister the power to grant the rate and allows it to be delegated by mandate to the customs director responsible for tariff determination. Under Article 4, the user applies to the Minister through that director, electronically through the Indonesia National Single Window (SINSW), attaching the certificate, technical data from a mill certificate, inspection certificate, letter of statement or drawing sheet, and the industrial business licence. A paper application is allowed when the system cannot be used or is disrupted. Article 5(4) requires a decision within 3 working days of a complete electronic application, or 5 working days for a paper one. A rejection must state its reasons (Article 5(5)).

Amendments (Articles 6 and 7). Under Article 6(3), a user seeking to change the tariff line, specification, quantity or import plan in its decision must apply no later than 90 days before the import period ends. Article 7 applies the same 3- and 5-working-day decision periods.

Importation and checks (Articles 8 to 10). Article 8 requires customs clearance at the designated port of entry named in the decision, with the original Form JIEPA certificate of origin and a printed copy of the decision attached, and facility code 60 entered on the import declaration. Under Article 9(3), goods that do not meet the origin rules lose the scheme rate and pay the general Most Favoured Nation duty. Article 10 provides that the quota is drawn down electronically through SINSW or the customs portal, or manually at the designated customs office when the systems are disrupted.

Obligations of Users

Article 11 requires users to keep separate records of goods imported under the scheme and to retain the related documents and books at their place of business for 10 years. Article 12(1) requires the raw materials to be used entirely in the user's own production. Under Article 12(2), materials not so used, including those to be transferred, are settled as leftover materials or leftover goods and attract the general duty and import taxes. Article 13(2) makes proof of payment for unused materials from the previous two-year period a condition for applying in the next period. Article 14 subjects breaches of Articles 11 and 12 and of customs rules to the sanctions in customs legislation.

Transitional Rules and Revocation

Article 15 keeps decisions issued under Finance Minister Regulation Number 51/PMK.010/2022 in force until their import period ends, and requires pending applications to be decided under the new regulation. Article 16 revokes Regulation Number 51/PMK.010/2022.

Read the official text of PMK 61/2026 in the issuing ministry's legal database.

Checked against the official text of PMK 61/2026 on 13 October 2026. This is not legal advice; report corrections to contact@crpg.id.

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