印度尼西亚材料采购及进口产品相关规定

Material Procurement

印尼红灯海关和绿灯海关

“Red line” and “green line” in Indonesia custom

在印尼，海关分为 红灯海关 和 绿灯海关 。如果某种出口货物在印尼海关红灯的话，海关就比较注重保护本地生产该种货物的企业。那么出口企业出口货物到印尼的时候，就会遇到较为严格的海关措施。

In Indonesia, the custom is divided into two categories, namely the “red line” and “green line”. If the imported goods are classified under the “red line” category, it implies that the Indonesian government is more protective of its local industry. Hence when the “red line” goods arrived at the custom checkpoint, it will be subjected to more stringent custom inspection.

每年的12月至来年3月，为 印尼进口清关的红灯期 。印尼海关会联合其它执法部门对进口清关进行严查，清关手续较之前需要更多手续，更长时间，如果操作不当，同时也会相应产生更多的费用。对于一些红色牌照的抬头，更是100%会查验。

It is also understood that Indonesia will tighten its custom inspection process from December to March every year, where Indonesia custom department (BEA CUKAI) will typically cooperate with other enforcement agencies to conduct stringent inspection process towards imported goods, thus complicating the entire clearance procedure. As such, it is easy to incur extra cost due to inappropriate clearance procedure. This is true especially for imported goods with “red markings”.

“红灯期”应对策略：

Strategy to implement against “Red Light Period”:

1. 针对不同的货物品类、数量，需要在发货前明确货物信息，务必与 印尼当地客商 沟通，当地的 海关最新政策 如何，该类产品是否会遇到清关阻碍。如有需要，还要结合有实力的 目的港代理 和海关关系的装柜要求进行装箱。For different type and quantity of products, it is a must to know the full information of the product prior to its shipment, it is also vital to communicate with the receiving party to understand the current custom policies and situation at site in order to make the appropriate arrangement. If necessary, the forwarder can also coordinate with the port agent at the destination port to perform packaging according to the custom requirements.
2. 如果印尼客商没有相应的进口权，或者具备进口权但资质较浅，一般更容易被查验（取得 进口许可证API ，甚至是申请到了 Master List ，都不代表就能无障碍清关）。因此，可采用DDP操作，即采用一些资质较好的进口抬头代理完成通关 Indonesian business that do not have the appropriate import rights, or possesses import rights but with shallow qualification are typically the target for inspection (even with import permit (API) or master list doesn’t guarantee trouble-free clearance process). As such, it is recommended to use DDP operation, which is to select qualified import agent with good standing to assists in the custom clearance process.
3. 无论是DDP还是DDU操作，建议在订舱时向船公司申请14 days free time of detention(14天免柜期)，这样即使清关所需时间较往常长些，也可不产生或减少柜租 Regardless of whether it is DDP or DDU operation, it is recommended to apply for the “14 Days Free time Detention at Destination” option, which allows the owner to minimizes the container rental cost even if the clearance time is longer than usual.

印尼的进口管理

Indonesia import management

印尼政府在实施进口管理时，主要采用 配额 和 许可证 两种形式。 Indonesia government implemented import management via two main methods, namely quota system and permit.

1. 适用配额管理的主要是酒精饮料及包含酒精的直接原材料，其进口配额只发放给经批准的国内企业。 Quota system is suitable to be used for products such as alcoholic beverages or raw materials directly involved in the production of alcoholic beverages, where the import quota is distributed among qualified and approved domestic firm.
2. 适用许可证管理的产品包括工业用盐、乙烯和丙烯、爆炸物、机动车、废物废品、危险物品，获得上述产品进口许可的企业只能将其用于自己的生产。其中，氟氯化碳、溴化甲烷、危险物品、酒精饮料及包含酒精的直接原材料、工业用盐、乙烯和丙烯、爆炸物及其直接原材料、废物废品、旧衣服等九类进口产品主要适用自动许可管理；丁香、纺织品、钢铁、合成润滑油、糖类、农用手工工具等六类产品主要适用非自动许可管理。 Permit management system is applicable for products such as industrial salt, ethylene and propylene, explosive, motor vehicle, waste products and dangerous goods, where the enterprises with the relevant import permit would use those aforementioned products in its production line. Among them, the 9 types of goods that are appropriate for automatic permit management system are CFC, methylbromide, dangerous goods, alcoholic beverages and direct raw material that contains alcohol, industrial salts, ethylene and propylene, explosives (and its direct raw material), waste products and old clothes; while products suitable for manual permit management system are clove, textile, steel, synthetic lubricants, types of sugar and agricultural hand tools.

进口许可制度 Import permit system

印尼贸易部主管该国的产品进口事宜，并负责执行与进口许可证规定相关的规例。根据最基本的规定，要在印尼进口产品，必先呈交所需的文件，并获海关总局核实，而产品可能须接受检查。此外，进口商须为所有进口产品填写进口报关表并向海关申报，而且必须向海关总局申领海关标识符(NIK)，以遵守各项海关规定；另外，还须向贸易部或投资协调委员会局 (BKPM)申领 进口许可证 (API)，方可进口产品。The list of allowable imports and regulations related to import permit falls under the jurisdiction of Indonesia Ministry of Trade. According to the stipulated regulations, the importer must first submit all relevant documents to the Ministry of Trade for approval, while BEA CUKAI will be responsible for confirmation of the approved documents and inspection of the imported goods. Documents involved for this process including the import form (for custom department submission), Nomor Identifikasi Kastam (NIK) and Angka Pengenal Importir (API).

进口许可证(API) 分为 一般进口许可证(API-U) 和生产商进口许可证(API-P)两类。API can be divided into two categories, namely API Umum (API-U) for typical import permit, and API Produsen (API-P) for producer import permit. 印尼当局规定每间公司只可申领一类进口许可证。持有一般进口许可证的公司可以进口产品以作贸易或分销，而持有生产商进口许可证者，则只可进口产品自用，例如进口用于生产的工业设备及原材料。此外，若要进口电子产品、玩具、鞋履、纺织品、米、糖、玉米和大豆等产品，必须申领特别进口许可证(NPIK)。进口许可证及特别进口许可证均须每5年续期一次。Indonesia government had dictated that only one type of import permit is allowed for each company in Indonesia. Companies that possess API-U can use the imported goods for trade or distribution purposes, but companies possessing API-P can only use the imported goods for internal use, such as the import of raw materials or industrial machinery for manufacturing plant. Nomor Pengenal Importir Khusus (NPIK) is necessary for importing of special products such as electronic goods, toys, footwear, textile, rice, sugar, corn and soybean. NPI and NPIK are renewable every 5 years.

印尼自2017年1月1日起，对包括轮胎在内的进口产品，执行 进口配额限制 政策，且在发货前需提供箱单、发票及SNI证书申请验货。SNI强制认证范围之外的产品，需提供箱单、发票及相应的测试报告申请验货。SNI为Standar Nasional Indonesia的缩写，英语写法为Indonesia National Standard，意为印尼的国家标准。通过了印尼产品认证方案的生产商可以使用印尼的质量标记：SNI标记。在印尼国家标准SNI中，有90%为推荐性标准，10%为强制性标准。印尼水平较高的标准领域有：农产品标准（如亚热带水果种植技术）、经济作物类标准（橡胶）、石油、天然气产品标准。Since 1st January 2017, Indonesia government had tighten the import regulations on several products, including tires, whereby stringent procedures are imposed such as requiring the importer to furnish the complete packing list, invoices and SNI certificate inspection request. Indonesia regulation also requires that an inspection request must be submitted to the relevant department for non-SNI certified products for custom clearance process. It is understood that 90% of the SNI standard are recommendation standard, while the remainder 10% are compulsory standard. It is also known that Indonesia have a higher SNI standard for several sectors, such as agricultural sector (plantation techniques for tropical fruit trees), cash crops (rubber), as well as for petroleum and natural gas products.

所有出口到印尼的管制产品都必须有（SNI marking）SNI标志，否则不能进入印尼市场。目前被规范的产品范围分为四类： 家用电子产品，电信及IT设备（共有46项）；建筑材料（共8项）；汽车材料零件（共24项产品）；其他商品（如鞋类、皮革制品、玩具、衣服等共25项产品）。All regulated products exported to Indonesia must have a SNI mark otherwise it is prohibited from entering into the Indonesian market. At present it is divided into 4 categories, namely:

• a) Household electronic goods, telecommunication & IT products (46 items);
• b) Construction materials (8 items);
• c) Vehicle materials and components (24 items);
• d) Others (Eg: shoes, leather products, toys, clothings) (25 items).

印尼关税制度

Indonesia tariff system

印尼对进口商品的关税分类

以下4类征收：The tariff system for imported goods in Indonesia can be categorized into 4 different types, namely:

• a类商品。为国内必要的进口商品，包括稻米、面粉、某些钢铁制品、某些化纤产品、棉花、药材、农业机械设备等。这类商品的进口关税率大部分在5～25％之间。Type-A products: Necessary imported goods, which include rice, flour, certain steel products, certain chemical fibre, cotton, herbs and agricultural machinery. The import tariff rate for this class is around 5-25%.
• b类商品。为一些工业产品必需的零部件和材料，进口关税率为5～35％。Type-B products: Necessary components and materials for industrial products. The import tariff rate for this class is around 5-35%.
• c类商品。为国内市场需求不大或国内相关企业需要进口保护的商品。此类商品的进口关税较a类、b类商品要高。Type-C products: Products with low domestic demand or “red line” products. The import tariff rate imposed on this class is higher compared to class-A or class-B.
• d类商品。为奢侈品、某些消费品，以及国内可以生产，应加以进口保护的商品。此类进口商品所征收的关税最高。Type-D products: Mainly consists of luxury products and domestically protected industries. The imposed import tariff rate is the highest among all class.

单证要求

Permit requirements

• 商业发票。发票上必须写明出口商和收货人的姓名和地址，发运的地点和时间，货运件的标记、序号、数量和种类，每件货物的重量和内容，并附有详细的商品名称和海关税则编号。Commercial invoice: No limit to the quantity. Vital information such as the name and address of exporting and importing party, shipment venue and date, package marking, serial number, quantity, type, weight and content of each cargo, as well as detailed item name and HS Code.
• 原产地证明书。没有统一要求，只是 印尼官方机构 保留对个别情况下要求提供 原产地证明书 的权力。产地证需要3个原始件和2个副本。Certificate of Origin: No standardized requirements in Indonesia, but Indonesia government reserve the rights to require the importer to furnish the relevant product certificate of origin. It is understood that 3 original documents and 2 photocopies is needed.
• 其他单证。检验报告(lkp=laporan kebenaran pemeri kssan)要求所有货物在发运之前必须经过质量、数量、价格检查。其中有些货物属例外，如价值在5000美元以下的特品、原油、石油、贵金属、宝石艺术品等。Other Permit: A Laporan Kebenaran Pemeriksaan (LKP) must be furnish along with the imported goods of which the quality, quantity and prices of the item had underwent inspection prior to its shipment. Some items such as products with value less than 5000 USD, crude oil, petroleum, precious metals, precious stones and other works of art are exempted from this.

产品检验

Product inspection

多类进口产品在原产地装运前必须进行检查，其中包括食品和饮料、服装、鞋履、玩具、电子产品及化妆品。整体而言，相关规例涉及17个不同领域的800多个税号。检查工作必须由印尼政府认可的第三方机构进行，费用由进口商支付。进口商须向印尼海关呈交《验货人报告》方可清关。 除了产地来源及产品说明等基本数据外，装运前检查亦会判断适用强制性印尼国家标准的产品是否符合相关标准。若产品不符标准，必须做出修改才可运往印尼销售。A wide range of imported products must be inspected prior to its shipment, including but not limited to: food and beverages, clothing, footwear, toys, electronic products and cosmetics. The regulations affects more than 17 sector with 800 tax ID. The inspection must be carried out by qualified third party endorsed by the Indonesia government, of which the cost of the inspection is bear entirely by the importer. Importer is required to submit an “Inspection Report” for the custom clearance process. In addition to basic information such as country of origin and product description, product that falls within the compulsory SNI standard category will be required to do so, and any failure to meet with the stipulated SNI standard will be rejected until the necessary modification is made.

有关包装的特殊规定 Special regulations on packaging

对食品、饮料、陶瓷、玻璃器皿、家庭用品、纺织品和肥皂，必须以生产者的原包装发运，并且按货物的种类、性能和商标分别包装，还要在货物原装上明显标出货物的种类、数量、重量、商标等内容。此外，还应考虑到印尼的气候状况，特别注意防水和防锈。

It is required that food, beverage, ceramics, glassware, household goods, textile and soap be shipped in the original packaging of the producer, and packaged separately according to the type, function and trademark of the goods. It is also required that vital information such as product type, quantity, weight and trademark be labelled clearly on the packaging. The packaging method used should also take Indonesia climate into consideration, as well as paying attention to moisture and rust.

海关对滞存货的处理

Handling of stagnant goods by the Custom Department

到达印尼的货物必须在30天内完税。在雅加达港，货物超过期限后，将被送往有关监督机构的简易仓库，该机构隶属于国家港务公司。货物在那里可存放1～3个月，逾期不取的，在港务局的仓库里拍卖，拍卖所得用于支付仓储费。对扣除了拍卖费用后的余额保留3年，3年后仍无人认领，则上缴印尼国库，货物在缴纳关税之前不允许退回。

Imported goods to Indonesia must settle its outstanding tax within 30 days upon arrival. In Jakarta, any overdue goods will be sent to the warehouse of the monitoring organization which is under the jurisdiction of the National Port Company. The goods can be stored up to 3 months at the said warehouse, and if remains unclaimed, it will be auctioned off by the National Port Authority. All proceeds obtained from the auction will be used to settle the storage cost. Any balance after that will be kept for up to 3 years, after which if remains unclaimed, will be transferred to the Indonesia Treasury Department. Any imported goods that had yet to settle its import tax is not eligible for refund.

Master List免税清单的办理流程

Application procedure for Master List

所有设备定型后按块编成一个清单RIB，将清单RIB提交到投资协调委员会BKPM的海关窗口做海关编码KASO审核，整个流程比较复杂，办理时长2-3个月。由于master list办理过程复杂，最好是整个项目所有设备定型后再提交申请进行整体办理。详见：

印度尼西亚建安市场项目进口免税信息整理

After the confirmation of all equipment for the project and had compiled them into a complete RIB list, the list will be submitted to the custom department of BKPM for KASO inspection. As the entire procedure is slightly complicated, it will typically take around 2 to 3 months to complete. Due to the complexity for the application of Master List, it is recommended that the submission for the Master List application to take place only after the confirmation of all equipment for the project.

设备运输及卸货

Equipment transportation and unloading of equipment

货代公司的船如果包船会直接开往项目所在的岛港口卸货，散货如在3000吨以上也可直接开往布敦岛港口卸货而不用去雅加达或泗水中转。印尼不能跨区域清关，海关清关均是在目的地港清关并且master list上也有表明货物的目的地港，此港即为清关的港口。如卸货码头设施不完善，需建临时码头和运输道路，货代公司可代为建造。

It is possible for a chartered vessel to head straight to the Site port for unloading without the need to transit at Jakarta port or Surabaya port. As it is not possible to perform custom clearance other than at the designated port in Indonesia, it is possible to list the port closest to the project site in the Master List as the clearance port. In the event that there is a lack of facilities at the unloading port, such as the need for temporary port and subpar road condition, reputed freight forwarding company in Indonesia is able to assist on this matter.

印尼对建材（包括工艺钢管、型材、板材、钢筋、钢丝、水泥等）的进口限制

Import restriction towards construction materials (include pipe, extrudate, plates, rebar, steel wire and cement) in Indonesia

可将 进口设备材料清单 BOQ发予货代公司代为查阅所列需要进口的材料是否受限。对于受限的材料也可进口，需要先去工业部申请，工业部发推荐函给贸易部，由贸易部划定进口配额。钢筋、水泥等材料如能申请到SNI也可从国外进口，但是申请难度大，而且时间漫长，最少半年。

It is advisable to furnish the complete Bill of Quantity (BQ) to the freight forwarding company for review, and subsequently identify the materials or equipment that falls under the Indonesia Import Restriction List. It is possible to import restricted goods, whereby the importer must make an application at the Kementerian Perindustrian (Kemenperin), whom will subsequently sent a recommendation letter to Kemendag upon approval of the application, where Kemendag will issue the relevant import quota. Other construction materials such as rebar and cement can also be imported via the aforementioned method, but the difficulty of the application process coupled with the long application time makes it unfeasible to do so.

进口的主要货物，如机械、设备和原材料等海关的批准步骤

Custom clearance procedure for import goods, such as machineries, equipment and raw material

外国投资公司（PMA）应当通过中介公司向 投资协调委员会 （BKPM）或 地区投资协调委员会 （BKPMD）递交一份清单，报告其将要进口的主要货物，如机械、设备和原材料等，并附上下列文件： PMA in Indonesia should submit a report to BKPM or BKPMD via an intermediary agent in order to notify that the PMA is planning to import machineries, equipment and raw material into the country, and attach the following documents:

• 1）申请书。Written application
• 2）主要进口货物清单。BQ
• 3）投资批准书复印件。Photocopy of Izin Prinsip
• 4）设备图。Equipment drawing
• 5）技术说明书或技术文件。Technical manual or technical document
• 6）纳税人注册号（NPWP）复印件。Photocopy of NPWP
• 7）应纳税人确认号（NPPKP）复印件。Photocopy of NPPKP
• 8）生产工艺流程图。Production process flow chart
• 9）生产能力计算文件。Production capacity calculation document

中介公司将按照批准投资的条件和要求审核主要进口货物清单，其审核结果将呈报投资协调委员会（BKPM）或地区投资协调委员会（BKPMD）。 The intermediary agent will then assess the furnished document according to the Izin Prinsip before reporting its findings to BKPM or BKPMD.

依据中介公司对主要进口货物清单申请书的审核结果，投资协调委员会（BKPM）或地区投资协调委员会（BKPMD）将从法律上确认该申请书的合法性，对主要进口货物清单上列明的货物颁发海关进口免税证明。 Based on the assessment of the intermediary agent towards the furnished application, BKPM or BKPMD will evaluate the application via a legal standpoint, and will furnish the custom import tax exemption certificate upon approval.

只有在75%的机械设备安装完毕后，方可进口为期两年批量生产所需要的原材料。 Only after completing 75% of the equipment installation can the production raw materials (up to two year worth of production requirements) be imported into the country.

限制进口许可证（APIT）的批准步骤

Approval procedure for APT

外国投资公司计划自己进口主要货物和/或原材料、辅料应申领限制进口许可证（APIT）证号。向投资协调委员会（BKPM）或地区投资协调委员会（BKPMD）申领限制进口许可证（APIT）证号的申请书要提供下列附件： PMA companies that planned to import products and/or raw materials or supplementary materials should apply for restricted import license (APIT). They are required to provide the following documents to BKPM or BKPMD for the application process:

• 1）由有权签署进口文件负责人在限制进口身份号卡上签字并加盖公司公章。若此负责人不是公司董事，必须有董事盖章的授权代理声明。ID, signature and company stamp of the legal person authorized to sign the import document. If the person is not a part of the company’s board of directors, a written authorization statement must be furnished complete with the stamp from the director.
• 2）公司章程/最近的集体企业（由法律认可为团体）/集体企业结构图复印件。A photocopy of the company’s/society’s organization chart
• 3）新的外国投资企业纳税人注册号（NPWP）复印件。A photocopy of NPWP
• 4）有权签署重要文件的外国人的工作签证复印件。A photocopy of the work permit of the expat who is authorized to sign the important documents
• 5）有权签署进口文件的人员名单，并附每人护照相尺寸照片一张。The name list of authorized signatory personnel, together with their passport size photo
• 6）国内投资批准书复印件或外国投资批准书复印件，以及投资修改计划批准书复印件。A photocopy of the domestic investment approval or foreign investment approval document, together with a copy of the investment modification plan

印尼FORME注意事项

货物描述

印尼与我国对双方签订的原产地规则理解上的差异，印尼海关认为必须在品名描述栏内标注每个产品的型号、生产厂家名称等详细信息，而中国签发的其他类原产地证书很少有这样的要求，给企业签证带来诸多不便。所以我们需要注意，产品名称须详细，笼统含糊要不得。申报时要严格按照提供给国外客户清关的装箱单和发票上的项目逐条列明，并同时在货物描述栏中录入生产商名称。比如“machine”、“garment”、“goods”、“clothing”这些都是笼统的表述！

运输路线

货物出运前申报企业应与货运代理及时沟通，核实运输路线。有些船公司没有告知他们是中转运输，并且，现在即使从第三地中转，船公司也不提供二程提单，只签发联运提单，企业并不知晓转运信息，从而不能向进口国海关提供相关证明，造成退证。如果企业合理从香港转运时，要向香港中检公司据实申报，申请未再加工证明，在向印尼海关报关时，同时提交FORM E和该材料。或者企业在订舱时直接向船公司说明只订直达印尼、不经过中转的船舶,据向船公司了解,订舱费用比转运高10%左右，但这能确保产地证关税优惠的实施。

原产地标准

货物原产情况应如实申报，一批货物中的所有产品都必须各自符合原产地标准。如果一批货物中含不同规格的类似商品或备件，每项产品都要符合原产地标准。

发票信息

发票信息要准确，特别核对发票号和日期。在发票金额等栏目不能盲目跟从客户要求，不要盲从客人把发票金额做低！不要盲从客人把发票金额做低！不要盲从客人把发票金额做低！涉及第三国的中间商贸易必须如实填写，要使用第三方发票通关，一是按要求填写第三方发票号和日期，同时在第七栏备注中国内地以外的第三方公司名称和详细地址，另外还需勾选“Third Party Invoicing”选项。

唛头申报

唛头的信息应与实际货物外包装上的唛头完全一致，不得出现中国以外的地区或国家制造的字样，也不能出现香港、澳门、台湾原产地字样。如无唛头，应录入”N/M'。唛头上有特殊图案，需使用A4纸打印并在相应位置标注上证书号、申报与签证日期，加盖企业印章作为附件处理。

原产地证资料留档

FORM E证书正本交进口国海关，将第三副本建档留存并将相关资料至少保存3年。如有退证查询工作应主动配合签证机构调查。

此外，建议选择有实力有信誉的印尼客户，加强与客户的交流，多方获取印尼海关的相关政策要求；出口到印尼的产品尽量用FOB价格签订合同，以规避印尼海关清关风险。