Indonesia operates three Free Trade Zones (Kawasan Perdagangan Bebas dan Pelabuhan Bebas, KPBPB) — Batam, Bintan, and Karimun — each governed by their respective Authority (BP Batam, BP Bintan, BP Karimun) under PP 41/2021. Goods imported directly into an FTZ from a foreign country enter free of import duty, PPN, PPnBM, and PPh 22.
The form FTZ01 - Pemasukan dari Luar Daerah Pabean is filed by the FTZ-licensed company receiving the goods. Lartas (restricted-goods) licensing still applies if the HS code is on the controlled list — FTZ status exempts duty but not regulatory permits.
When goods later leave the FTZ for the Indonesian mainland (TLDDP), FTZ01 - Pengeluaran ke TLDDP is filed and standard import duties become payable. When goods leave for export, FTZ01 - Pengeluaran ke Luar Daerah Pabean applies with no Indonesian duty.