02 May
Definition, Types, and Legal Basis of Pemberitahuan Impor Barang (PIB)
What is meant by Pemberitahuan Impor Barang? Check out the explanation below!
PIB is a notification document from the importer to the customs office for imported goods, based on complete customs documents in accordance with the principle of Self-assessment.
The Self-assessment principle itself is a principle that requires each taxpayer to calculate, pay, and report taxes in accordance with applicable laws and regulations.
There are several documents included in the Supplementary Document for PIB, among others: Invoice, Bill of Lading/Airway Bill, Insurance, and Packing List. PIB has details on the amount of tax, imported goods, and customs duties.
Types of Pemberitahuan Impor Barang (PIB)
- Regular PIB
Ordinary PIB is a notification that is submitted for a single import, whether the imported goods have arrived or before the imported goods are submitted.
- Periodic PIB
Periodic PIB is a notification submitted for more than one import in one period, where imported goods in this period are usually issued in advance from the customs area.
- PIB of Settlement Goods
PIB of Settlement Goods is a notification submitted for a single importation and after the imported goods are removed from the customs area first.
Legal Basis for the Application of the PIB Form
The following below is the legal basis that regulates the use of PIB forms in Indonesia:
- Law No. 10 of 1995 concerning Customs which has been amended by Law no. 17 of 2006. The amended laws are listed in: Amendments to the Customs Law
- Minister of Finance Regulation no. 155/PMK.04/2008 concerning Customs Declaration as amended by Minister of Finance Regulation No. 226/PMK.04/2015. The amended laws are listed in: Minister of Finance Amendment on Customs Declaration
- Regulation of the Director General of Customs and Excise No. P-22/BC/2009 concerning Import Customs as amended several times last with PER 20/BC/2016. The amended law is listed in: Regulations of the Director General of Customs and Excise on Import Customs
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