Import Duties are levies or duties on imported goods collected by the Directorate General of Customs and Excise (DJBC) of the Ministry of Finance of the Republic of Indonesia.
The rules regarding Import Duties on imported goods are contained in Law (UU) Number 17 of 2006 concerning Amendments to Law no. 10/1995 on Customs.
The following are the types of import duties on imported goods based on CHAPTER IV of the Customs Law:
1. Safeguard Measures Import Duty (BMTP)
This type of Safeguard Import Duty or BMTP is also called safeguard, namely the import duty imposed on imported goods, where most of these types of goods have been imported. BMPT is carried out to protect domestic industries from similar goods that suffer serious losses.
2. Anti-Dumping Duties (BMAD)
Meanwhile, Anti-Dumping Duties or BMAD are imposed on imported goods that are designated as dumping goods.
Dumped goods are goods that are cheaper than similar goods in the country. BMAD is carried out to protect domestic industries so that they are not less competitive.
3. Retaliation Duties (BMP)
The type of retaliatory import duty or BMP is the import duty imposed on imported goods originating from a country that treats Indonesian export goods in a discriminatory manner.
4. Compulsory Duties (BMI)
This type of Compulsory Import Duty or BMI is imposed on imported goods, which are found to be subsidized by the government in the exporting country. Thus, the imposition of Compulsory Import Duties or BMI is intended to protect domestic industries from the same goods.
Every Country Has a Policy of Import Duties and Import Taxes
Not only Indonesia, almost every country in the world imposes imported goods as tax objects.
In Indonesia, this type of import tax is contained in the Import Tax (PDRI) and Import Duties.PDRI consists of:
• (Income Tax) PPh Article 22 imports
• VAT (Value Added Tax)
• PPnBM (Sales Tax on Luxury Goods)
