The government issued Regulation of the Minister of Finance (PMK) Number 4 of 2025 in order to improve services and clarify regulations for import-export of shipped goods. PMK 4/2025 is the Second Amendment to Regulation of the Minister of Finance Number 96 of 2023 concerning Customs, Excise and Tax Provisions on Import and Export of Shipped Goods. The regulation, which was stipulated on January 6th, 2025, will begin to be implemented three months from the date of promulgation, namely on March 5th, 2025. "Therefore, during the transition period from the old to the new rules, we have encouraged internalization to vertical units," said Director of Communication and Guidance for Users of DJBC Services at the Ministry of Finance, Nirwala Dwi Heryanto. DJBC also socialized it to stakeholders, and the wider community. Another background is the urgency of harmonization with other provisions such as provisions on prohibitions and/or restrictions (lartas) as regulated in the Regulation of the Minister of Trade (Permendag) Number 8 of 2024.
There are main changes regulated in PMK 4/2025. The first is the redefinition of goods shipments originating from trade results and personal goods shipments. Second, the regulation of the consignment note (CN) delivery period if there is confirmation. Third, changes to the rules for goods shipments that apply self- assessment. Fourth, changes to the rules for additional import duties (BMT) through goods notified. Fifth, changes to the rules for levies for certain non- commodities. PMK 4/2025 simplifies the import duty rates for eight commodity groups that were previously subject to the Most Favored Nation (MFN) rate into three tariff groups. The three tariff groups are 0%, 15%, and 25%.
