Customs Responsibility for E-Commerce Transactions and Importer Appointment

Governance of International Trade Transactions (PMK 4/2025)

Through the Minister of Finance Regulation Number 4 of 2025 (PMK 4/2025), the Indonesian government has strengthened the governance of international trade transactions through electronic systems to create legal certainty. This regulation differentiates between goods shipped as traded goods and goods other than traded goods, and regulates the involvement of Electronic System Trading Providers (PPMSE), both online retailers and marketplaces.

Provisions for Importer of Shipment Goods

Based on the provisions of Article 3 of PMK 4/2025, it is stipulated that the party acting or being treated as an Importer of Shipment Goods is a domestic Electronic Trading Provider (PPMSE) or a representative business entity of a foreign PPMSE. If the foreign PPMSE has not appointed a representative business entity in Indonesia, then the responsibility as importer is automatically transferred to the Recipient of the Goods.

Financial Obligations and Responsibilities

The party treated as the importer bears the financial obligation to pay import duties, excise, administrative fines, and import taxes (PDRI). The Postal Service Provider acts as the Customs Service Provider (PPJK) and is responsible for fulfilling these obligations if the importer cannot be found.

Regulation Implications and Level Playing Field

The implications of this regulation could encourage overseas digital platforms to promptly appoint official representative offices in Indonesia. For individual consumers, this regulation provides clarity that tax burdens can be charged directly to them if they shop from overseas platforms without registered representatives.

Regulating importer status in e-commerce transactions closes loopholes for cross-border tax evasion. This regulation ensures a level playing field between domestic businesses and international digital platforms.