Peraturan Menteri Keuangan 60/2026 (Peraturan Menteri Keuangan Nomor 60 Tahun 2026 tentang Penetapan Tarif Bea Masuk dalam rangka Persetujuan antara Republik Indonesia dan Jepang mengenai suatu Kemitraan Ekonomi) is an Indonesian ministerial regulation that sets the import duty tariffs applied to goods from Japan under the Indonesia-Japan Economic Partnership Agreement. It was signed by the Minister of Finance, Purbaya Yudhi Sadewa, on 31 July 2026, promulgated the same day, and applies from 1 August 2026.^[1][2] It belongs to the Minister of Finance's tariff instruments within public finance in Indonesia and to the rules described at trade and commodity regulation in Indonesia.

The regulation was issued after Indonesia ratified a protocol amending the agreement, and replaced the 2022 regulation on the same subject, which did not accommodate Indonesia's additional market-access commitments under the protocol.^[3][4] Its seven articles set preferential tariffs phased by calendar year to 2031, a tariff rate quota of 8,500 tonnes a year, and a duty-free scheme for raw materials imported by specified users, with a reduced rate for some steel leftover goods; three annexes carry the tariff schedules.^[5][6][7]

It provides that the generally applicable duty is charged wherever it is lower than the agreement rate, and keeps the earlier rules for goods whose customs declarations were registered before it took effect.^[8][9] It was amended by a further regulation of the Minister of Finance, PMK 69/2026, in force from 2 October 2026.^[10] CRPG's regulatory tracker published an analysis of the regulation in October 2026.^[11]

¶ Background

Import duty may be charged at a rate different from the general tariff on goods that are subject to duty under an international agreement, and the Customs Law, Undang-Undang 10/1995 as amended by Undang-Undang 17/2006, leaves the procedure and the rate to be set by ministerial regulation in its amended Pasal 13 ayat (2).^[12] The regulation states that it implements that provision.^[3:1]

Indonesia ratified the economic partnership agreement with Japan by Peraturan Presiden 36/2008, and the protocol amending it by Peraturan Presiden 32/2026. The preamble gives the promulgation of the 2026 Perpres as the reason a legal basis for the tariffs was needed, and states that Peraturan Menteri Keuangan 50/PMK.010/2022, the earlier tariff regulation under the agreement, had to be replaced because it did not yet accommodate the protocol's additional market-access commitments, including the tariff rate quota and an adjustment of the User Specific Duty Free Scheme.^[3:2] Among its legal bases the regulation also cites the State Ministries Law as amended by Undang-Undang 61/2024 and the Minister of Finance's regulation on the goods classification system, last amended by PMK 50/2026.^[3:3]

¶ Preferential tariffs

Pasal 1 sets the import duty tariffs on goods from Japan under the agreement as listed in Annex A, and requires the goods to be declared under the classification set by the Minister of Finance's regulation on the goods classification system and the imposition of import duty. The rates are phased by column: column (5) of Annex A applies from entry into force until 31 December 2026, columns (6) to (9) apply in turn to the calendar years 2027 to 2030, and column (10) applies from 1 January 2031 onwards.^[5:1] Annex A runs to more than 11,400 numbered tariff lines, each giving the Harmonized System code, a description in Indonesian and English, and the rate for each year; some lines carry the marking "MFN" in place of a preferential rate.^[13]

Under Pasal 4, the duty is imposed in accordance with the separate Minister of Finance regulation on the procedure for imposing import duty under the agreement. Where the generally applicable duty is lower than the agreement rate in Annex A, the generally applicable duty is charged.^[8:1]

¶ Tariff rate quota

Pasal 2 introduces a tariff rate quota (TRQ) for goods from Japan under the amending protocol, as listed in Annex A. Imports within the annual quota pay an in-quota preferential duty of Rp450 per kilogram; imports above it pay the generally applicable duty; and the quota is 8,500 tonnes a year. Deductions from the quota are made through the Indonesia National Single Window system.^[6:1] In Annex A the TRQ marking appears against Japonica rice under three Harmonized System subheadings, ex1006.20.90 (husked rice), ex1006.30.30 and ex1006.30.99 (semi-milled or wholly milled rice), in every year column.^[13:1]

¶ User Specific Duty Free Scheme

Pasal 3 sets a duty of zero per cent under the User Specific Duty Free Scheme, granted only to users, on raw materials from Japan listed in Annexes B and C. Annex B lists 257 tariff lines and Annex C thirteen.^[7:1][14] The regulation defines leftover goods (barang sisa) as raw materials that have gone through a production process but were not accepted by the user industry because they did not meet the required specifications. Leftover goods in nine tariff lines under headings 7208 and 7209, which cover flat-rolled products of iron or non-alloy steel at least 600 millimetres wide, hot-rolled and cold-rolled respectively, pay a duty of 5.25 per cent, limited to 65 per cent of the volume of leftover goods produced in the previous year. Other leftover goods under the scheme pay the general import duty, and the scheme is applied in accordance with the customs legislation.^[7:2][14:1]

¶ Transition and revocation

Pasal 5 provides that the customs rules in force before the regulation took effect continue to apply to goods whose customs import declarations had already received a registration number and date from the customs office, to goods entering bonded storage, free trade zones and free ports or special economic zones whose entry declarations had been registered, and to goods not yet released from those places into the rest of the customs area whose declarations had been registered.^[9:1] Pasal 6 revokes PMK 50/PMK.010/2022 (Berita Negara 2022 No. 350).^[4:1]

The regulation was amended by Peraturan Menteri Keuangan Nomor 69 Tahun 2026, enacted on 28 September 2026 and promulgated and in force on 2 October 2026. The text of the amending regulation is not held in the CRPG regulation vault, and the official database gives no summary of what it changes.^[10:1]

¶ See also

• Permendag 19/2026

¶ External links

• PMK 60 Tahun 2026 (JDIH Kementerian Keuangan)
• CRPG: Import Duty Rates Under the Indonesia-Japan Economic Partnership: PMK 60/2026 (crpg.id, 14 October 2026)

¶ References