Japan–Indonesia EPA duty rules were reset: PMK 60/2026 applies from 1 August, and PMK 69/2026 revised the 0% raw-material lists on 2 October

Indonesia reset the import duties it applies to Japanese-origin goods after the Protocol amending the Japan–Indonesia Economic Partnership Agreement (IJEPA) came into force on 1 August 2026, ratified in Indonesia by Presidential Regulation 32/2026. PMK 60/2026, signed and promulgated on 31 July and in force from 1 August, replaced PMK 50/PMK.010/2022. It sets preferential rates for each tariff line in an annex, stepped by year from 2026 to 2031; a tariff-rate quota of 8,500 tonnes a year with an in-quota rate of Rp450 per kilogram; a 0% "User Specific Duty Free Scheme" (USDFS) for listed Japanese raw materials; and a 5.25% rate on certain steel scrap, capped at 65% of the previous year's scrap volume. PMK 69/2026, signed on 28 September and in force from 2 October, replaced the two raw-material annexes (B and C), reported as 258 and 13 tariff lines. We missed both when they were issued and are adding them now, as a late discovery. This is Indonesian customs law implementing a treaty with Japan; the Japanese side of the Protocol is not covered here.

Key points

• Treaty background: Presidential Regulation 32/2026 ratified the Protocol Amending the Agreement between Indonesia and Japan for an Economic Partnership, and PMK 60/2026 was written because PMK 50/PMK.010/2022 did not cover the added market-access commitments, including the tariff-rate quota and the adjusted USDFS. Japan's Ministry of Foreign Affairs posted that notes were exchanged and that the Protocol takes effect on 1 August 2026; Japan Customs and the Ministry of Economy, Trade and Industry also published entry-into-force notices, which we could not open directly.
• PMK 60/2026: signed by then-Finance Minister Purbaya Yudhi Sadewa and promulgated on 31 July 2026 (State Bulletin (Berita Negara) 2026 No. 537), in force from 1 August 2026, revoking PMK 50/PMK.010/2022.
• Preferential rates (Article 1): the rates for goods imported from Japan are in Annex A and apply in steps — one column for the period to 31 December 2026, then one for each of 2027, 2028, 2029 and 2030, and the final column from 1 January 2031. Imports are declared using the classification in the general tariff regulation. If the general (MFN) rate is lower than the IJEPA rate in Annex A, the general rate applies (Article 4(2)). We have not read Annex A line by line.
• Tariff-rate quota (Article 2): in-quota imports pay Rp450 per kilogram; imports above the annual quota of 8,500 tonnes pay the general tariff; quota is deducted through the Indonesia National Single Window. The text we read does not name the goods covered.
• User Specific Duty Free Scheme (Article 3): 0% duty on Japanese-origin raw materials listed in Annexes B and C, for users. Steel scrap under listed lines in HS 7208 and 7209 pays 5.25%, capped at 65% of the scrap volume produced in the previous year; scrap here means raw material that went through production but was not accepted by the lead industry because it did not meet the required specification. Other scrap under USDFS pays the general tariff.
• PMK 69/2026 (signed 28 September 2026, promulgated 2 October 2026, State Bulletin (Berita Negara) 2026 No. 690; in force 2 October 2026): replaces Annexes B and C of PMK 60/2026. DDTCNews reports Annex B as 258 tariff lines (inorganic and organic chemicals, chemical-industry products, plastics and rubber, glass articles, iron, steel, pipes, screws and bolts) and Annex C as 13 (including inorganic salts, epoxide resins, certain petroleum resins, silicon-manganese steel bars and green pipe). The reason given is an evaluation of how the IJEPA was implemented. We have not compared the new annexes with the old ones, so which lines were added or removed is not stated here.
• How a user gets the 0% rate (as reported by DDTCNews): the user is an Indonesian legal entity and industrial user importing the listed raw materials; PMK 61/2026 sets the procedure, and users can be lead industries, steel service centres or supporting industries. It must first obtain an SKVI-USDFS IJEPA under the industry ministry's rules and a ministerial decision setting its USDFS IJEPA duty.
• Transition (Article 5): imports whose customs documents had already been registered before PMK 60/2026 came into force are handled under the earlier customs rules.

Sources

• Kementerian Keuangan — PMK 60 Tahun 2026 tentang Penetapan Tarif Bea Masuk dalam rangka Persetujuan antara Republik Indonesia dan Jepang mengenai suatu Kemitraan Ekonomi (31 July 2026; Articles 1–7; text via Ortax database; primary source)
• JDIH Kemenkeu — PMK 69 Tahun 2026 (amends Annexes B and C of PMK 60/2026; ditetapkan 28 September, diundangkan and in force 2 October 2026; primary source)
• DDTCNews — PMK 69/2026 Terbit, Tarif Impor Khusus Barang Asal Jepang Direvisi (15:30 WIB, 13 October 2026; 258 and 13 tariff lines; SKVI-USDFS and ministerial decision)
• Ortax — Pemerintah Sesuaikan Batas Kuota Impor dan Bebaskan Tarif Bahan Baku Tertentu dari Jepang (10 August 2026; PMK 60/2026 summary)
• 外務省 (Japan MOFA) on X — exchange of notes for the entry into force of the Protocol amending the Japan–Indonesia EPA; effective 1 August 2026 (Japanese government statement)
• 税関 (Japan Customs) — 日・インドネシア経済連携協定改正議定書の発効について (notice of entry into force; we could not open this page directly)