PMK 68/2026 sets a 0% import duty on six plastic raw-material tariff lines for six months from 9 October

TaxPMK 68/2026UpdatedUpdated: October 15, 2026

Finance Minister Regulation PMK 68/2026, signed on 28 September 2026 and promulgated on 2 October, inserts a new Article 4B into PMK 26/PMK.010/2022, the regulation that sets the goods classification and import duty rates. It gives a 0% import duty to plastic raw materials under six tariff lines — 3901.10.12, 3901.10.19, 3901.10.99, 3902.10.30, 3902.10.90 and 3902.30.30 — for six months from the date the regulation takes effect. It takes effect seven days after promulgation, which the Finance Ministry's legal database gives as 9 October 2026, so the 0% rate would run to about 9 April 2027 by our reckoning. Because the effective date had passed when we found it, this entry is dated as a late discovery.

Key points

Instrument: Finance Minister Regulation PMK 68/2026, the fourth amendment to PMK 26/PMK.010/2022 on the goods classification system and import duty rates. Signed by Finance Minister Suahasil Nazara on 28 September 2026, promulgated on 2 October 2026 (State Bulletin (Berita Negara) 2026 No. 689).
Content (new Article 4B): import duty of 0% on plastic raw materials in tariff lines 3901.10.12, 3901.10.19, 3901.10.99, 3902.10.30, 3902.10.90 and 3902.30.30 — lines under HS headings 3901 (polymers of ethylene) and 3902 (polymers of propylene).
Period: the 0% rate applies for six months from the date the regulation takes effect (Article 4B(2)).
Effective date: the regulation takes effect after seven days from the date of promulgation (Article II); the Finance Ministry's legal database lists it as in force from 9 October 2026. On that basis the six months end around 9 April 2027 — our arithmetic; confirm the exact end date with customs.
Earlier amendments to the same regulation: PMK 10/2024, PMK 62/2025 and PMK 50/2026. The text we read names no filing or reporting obligation and no condition other than the tariff line.

What this means for your Indonesian entity

If you import polyethylene or polypropylene resins, check your tariff line against the six lines in Article 4B: if it is one of them, the duty is 0% for about six months from 9 October, so look at the timing of orders and shipments against that window rather than assuming the rate lasts. Confirm the classification on your import declarations, because the benefit follows the tariff line and nothing else in the text we read. If your resin falls under another line, nothing changes for you. The end of the window is not extended by this regulation; whether it is extended later is a separate decision. This is a customs duty change only — it does not affect VAT or income-tax withholding on imports.

Sources

This page summarises publicly available information for orientation. It is not tax, legal, or accounting advice, and regulations change. Verify against the linked primary sources and contact us before acting on anything here.

この記事の日本語版を読む

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