Pemberitahuan Impor Barang (PIB) is the official Import Declaration document used in Indonesia to notify Customs (Bea Cukai) about imported goods. It is a mandatory, primarily electronic submission that calculates import duties and taxes (PDRI), serves as a tax invoice, and is required to release goods from customs custody.
Key Aspects of PIB in Indonesia
- Purpose: To declare goods for use, assess customs duties, and pay taxes (VAT/PPn and Income Tax/PPh).
- Submission Process: Submitted electronically to the Customs Office (often via PPJK/Customs Broker) before or upon arrival of goods.
- Essential Data: Includes importer details, HS Code, description of goods, invoice value, and freight/insurance data.
- Result: Upon approval and payment of duties, Customs issues an SPPB (Surat Persetujuan Pengeluaran Barang), allowing the cargo to be released.
- Types: Includes Regular PIB (per shipment) and Periodic PIB (multiple imports over time).
Key Documents Required with PIB
- Commercial Invoice
- Packing List
- Bill of Lading / Airway Bill
- SSP (Surat Setoran Pabean/Pajak) – Payment Proof
For imports with a value of USD 1,500 or more, business entities must use the standard PIB, while individuals or specific shipments may use the simplified PIBK (Pemberitahuan Impor Barang Khusus).
