Peraturan Menteri Keuangan 61/2026 (Peraturan Menteri Keuangan Nomor 61 Tahun 2026 tentang Tata Cara Pemanfaatan Tarif Bea Masuk dengan Skema User Specific Duty Free Scheme dalam Rangka Persetujuan antara Republik Indonesia dan Jepang mengenai suatu Kemitraan Ekonomi) is an Indonesian ministerial regulation that sets the procedure by which importers obtain and use the duty rate of the User Specific Duty Free Scheme (USDFS) under the Indonesia-Japan Economic Partnership Agreement (IJEPA). 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 is one of the Minister of Finance's customs instruments within public finance in Indonesia, and the procedural companion to PMK 60/2026, which sets the scheme's tariff.^[3]

The regulation limits the scheme to legal-entity importers holding an industry verification certificate and a ministerial decision granting the rate, and sets out how they apply, how the decision may be amended, how goods are cleared and checked at the port of entry, and how the quota in each decision is drawn down.^{[4][5][6][7][8]} Users must keep separate records for ten years, use the raw materials entirely in their own production, and pay the general duty on materials that are not so used.^[9][10]

It replaced Peraturan Menteri Keuangan 51/PMK.010/2022, which had set the scheme's tariff but not the procedure for using it, while keeping decisions issued under the 2022 regulation in force until their import periods end.^[11][12][13] CRPG's regulatory tracker published an account of the regulation in October 2026.^[14]

¶ Background

The preamble states that Indonesia ratified the protocol amending the economic partnership agreement with Japan by Peraturan Presiden 32/2026, and that a USDFS tariff had been set under the agreement on the basis of the notes to Indonesia's schedule in Annex 1 of the Basic Agreement. It gives as the reason for the new regulation that 51/PMK.010/2022 did not regulate the procedure for using the scheme's tariff, so that it had to be replaced, and states that the regulation implements Pasal 13 ayat (2) of the Customs Law, Undang-Undang 10/1995 as amended by Undang-Undang 17/2006.^[11:1] Among its legal bases it cites the State Ministries Law as amended by Undang-Undang 61/2024 and Peraturan Presiden 158/2024 on the Ministry of Finance.^[11:2]

The tariff itself is set by PMK 60/2026, signed on the same day, which fixes a zero duty for raw materials from Japan granted to users under the scheme and listed in its Annexes B and C.^[3:1]

¶ Users and the rate

Pasal 1 defines a user (User) as an importer that is a business entity with legal personality in Indonesia, acting as a user industry eligible to import raw materials under the scheme in accordance with an industry verification certificate (Surat Keterangan Verifikasi Industri, SKVI USDFS IJEPA) endorsed by an official appointed by the minister responsible for industry. The certificate records the result of verifying the user and contains a twelve-month import plan.^[4:1] Pasal 2 allows a user to apply the scheme rate to imported raw materials only after obtaining both the certificate and a decision of the Minister of Finance granting the rate, and names three kinds of user: driving industries (industri penggerak), steel service centres and supporting industries (industri pendukung).^[5:1]

The regulation also defines leftover raw materials (Bahan Baku Sisa) as raw materials imported by a user industry but not used by the driving industry, and leftover goods (Barang Sisa) as raw materials that have gone through galvanizing, annealing or drawing but were not accepted by the driving industry because they did not meet the required specifications.^[4:2]

¶ Application and decision

Pasal 3 gives the Minister the power to grant the rate and allows it to be delegated by mandate to the director of the Directorate General of Customs and Excise responsible for tariff determination.^[15] Under Pasal 4 the user applies to the Minister through that director, electronically through the Indonesia National Single Window (SINSW), attaching the certificate and its annexes, technical data from a mill certificate, inspection certificate, letter of statement or drawing sheet, and its industrial business licence; a paper application is allowed where the system cannot yet be used or is disrupted.^[6:1] The director examines the documents and the goods' name, specification, tariff line, quantity and import plan, and must decide within three working days of a complete electronic application or five working days of a complete paper one. A grant takes the form of a ministerial decision recording those particulars; a rejection must give its reasons.^[16]

The decision may be amended as to tariff line, specification, quantity and import plan. Pasal 6 requires the user to apply no later than 90 days before the import period ends, and Pasal 7 applies the same three- and five-day periods to the decision on the amendment.^[17] The annex to the regulation sets out model formats for the application, the decision, the amendment application and the amending decision.^[18]

¶ Importation and quota

Under Pasal 8, goods are cleared at the designated port of entry named in the decision, with the original certificate of origin (Form JIEPA) issued by the competent authority in Japan and a printed copy of the decision; the import declaration must carry facility code 60, the decision's number and date, and the certificate of origin's reference.^[7:1] Pasal 9 has customs officers examine the declaration once the goods meet the origin rules. Goods that fail those rules lose the scheme rate and pay the generally applicable most-favoured-nation duty. Goods that meet them are checked against the declaration, the decision, the quota and the facility code; where those checks show a discrepancy, the scheme rate is refused and the rate under the regulation setting the agreement's tariffs applies. The rate remains subject to re-examination or customs audit.^[19]

Pasal 10 provides for the quota in each decision to be drawn down electronically through SINSW or the customs portal, by subtracting the quantity in each registered import declaration, and manually at the designated customs office when those systems are disrupted.^[8:1]

¶ Obligations of users

Pasal 11 requires a user to keep separate books and records of goods imported under the scheme and to retain the related documents at its place of business for ten years.^[9:1] Pasal 12 requires the raw materials to be used entirely in the user's own production. Materials that are not so used, including those to be transferred, are settled as leftover raw materials or leftover goods and pay the general duty and import taxes, while leftover goods produced by supporting industries pay the rate and within the limits set by the tariff regulation.^[10:1] Settlement is made by voluntary payment after the leftover materials have been verified by the ministry responsible for industry, or on the basis of a re-examination or audit, and proof of payment for the preceding two-year period is a condition of applying for the next period.^[20] Pasal 14 subjects breaches of Pasal 11 and 12 and of customs rules to the sanctions in customs legislation.^[21]

¶ Transition and revocation

Pasal 15 keeps decisions issued under 51/PMK.010/2022 in force until their import periods end, and requires applications still pending when the regulation took effect to be decided under its rules. Pasal 16 revokes 51/PMK.010/2022 (Berita Negara 2022 No. 351).^[12:1][13:1]

¶ See also

• Trade and commodity regulation in Indonesia
• PMK 58/2026

¶ External links

• PMK 61 Tahun 2026 (JDIH Kementerian Keuangan)
• CRPG: Procedure for the Japan User Specific Duty Free Scheme: PMK 61/2026 (crpg.id, 15 October 2026)

¶ References