In a significant regulatory shift, Indonesia's customs authority has rolled out a comprehensive update to import procedures that took effect in March 2026. The changes touch nearly every aspect of the import process: pre-arrival manifest filing deadlines have been shortened from 48 to 24 hours, transaction value documentation requirements have been expanded, and the scope of post-clearance audits has been broadened to include the three preceding fiscal years instead of two.
The most consequential change for importers is the new transfer pricing documentation requirement. Importers with related-party transactions exceeding 10 billion rupiah annually must now submit a transfer pricing study prepared by a certified tax consultant as part of their customs valuation documentation. This requirement, previously limited to tax authority filings, represents a significant expansion of customs' valuation oversight and has already led to increased scrutiny of intercompany import pricing.
Industry response has been mixed. Large multinational importers with established compliance departments have adapted relatively smoothly, though at increased cost. Small and medium importers, particularly those without in-house customs expertise, are struggling with the documentation burden. The Indonesian Logistics and Forwarders Association has reported a 15 percent increase in customs clearance delays for SME importers since the regulations took effect, with documentation deficiencies being the primary cause.
The customs authority maintains that the changes are necessary to combat undervaluation, which it estimates costs the state 12 trillion rupiah annually in lost import duties and taxes. Early data suggests the crackdown is having an effect: customs duty collections increased 8.3 percent in the first quarter after the changes, despite flat import volumes. Whether the compliance costs imposed on legitimate importers are proportional to the revenue gains remains a subject of heated industry debate.
Dewi Sartika
Trade Policy Analyst
Dewi analyzes trade agreements and regulatory changes affecting Southeast Asian supply chains from Jakarta.
