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BC 2.0Import · Standard import / export

Import Declaration (PIB)

The standard Indonesian import declaration. Roughly 90% of all imports clear under BC 2.0 — this is what almost every importer files.

Filed by
The importer of record (the API-U / API-P licence holder) or their licensed customs broker (PPJK).
Filing system
CEISA 4.0 (Customs Electronic Information System Application)
Legal basis
UU 17/2006 (Customs Law), PMK 188/PMK.04/2016, PMK 26/PMK.04/2022
Category
Standard import / export

BC 2.0, formally known as Pemberitahuan Impor Barang (PIB), is the primary customs declaration for goods imported into Indonesian customs territory for general use or domestic sale. If your shipment is not entering a bonded warehouse, a Free Trade Zone (Batam/Bintan/Karimun), or a Special Economic Zone, BC 2.0 is the form your customs broker will file on your behalf.

The PIB is lodged electronically via the CEISA (Customs Electronic Information System Application) portal before goods arrive at the port — typically as soon as the bill of lading or air waybill is issued. Required attachments: commercial invoice, packing list, bill of lading or airway bill, certificate of origin (when claiming preferential FTA tariffs), import licence (when the HS code is on the Lartas restricted-goods list), and pre-shipment inspection report (for goods requiring SUCOFINDO/SGS verification).

Once the PIB is accepted, customs assesses import duty (BM), Value-Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM, where applicable), and Income Tax Article 22 (PPh 22). Payment is settled via the importer's nominated bank, after which Bea Cukai issues the SPPB (Surat Persetujuan Pengeluaran Barang) — the customs release order — and goods can leave the port.

Three risk channels apply: green lane (no inspection — most experienced importers with clean track records), yellow lane (document verification only), and red lane (physical inspection of the goods). Channel assignment is automated by the CEISA risk engine and depends on the importer's history, the HS code, the country of origin, and the declared value relative to historical averages.

When it's filed

For every standard commercial import into Indonesian customs territory — i.e., goods entering Indonesia for domestic consumption, sale, or industrial use, not into a bonded zone, FTZ, or SEZ.

Duty & tax triggered

  • ·Import duty (Bea Masuk / BM) — usually 0-30% per HS code
  • ·Value-Added Tax (PPN) — 11% (12% from 2025)
  • ·Sales Tax on Luxury Goods (PPnBM) — 10-200% on luxury items only
  • ·Income Tax Article 22 (PPh 22) — 2.5% (API holder) or 7.5% (non-API)
  • ·Anti-dumping / safeguard / countervailing duty (where applicable)
  • ·Lartas import licence (for restricted commodities listed in PMK 141/2020)
The easiest way to handle this

Kickrate files BC 2.0 as part of our IOR service

As your licensed Importer of Record, we hold the Indonesian API licence, decide the right customs route for your goods, file BC 2.0 (and any related forms), settle duty and tax, and ship to your final destination. No Indonesian entity to set up, no customs broker to hire, no CEISA portal to learn. You stay the owner of the merchandise; we become the importer of record.

HS codes that commonly use BC 2.0

Sample products that INSW associates with BC 2.0 in the customs matrix. Click through for full import costs and requirements per HS code.

Related forms

Other forms that commonly appear in the same flow.

Importing into Indonesia without a local entity?

Kickrate is your licensed Importer of Record. End-to-end customs, tax, delivery.

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