26520Manufacture of Timekeeping Instruments
Industri Alat Ukur Waktu
Last updated · Sourced from OSS Indonesia
This group includes businesses engaged in the manufacturing of various types of clocks such as wristwatches, pocket watches, pendant watches, wall clocks, alarm clocks, and bells. It also includes businesses that manufacture parts of clocks/watches, such as movement parts, dial plates/hands, springs, batteries, clock plates, hands, and other components, cases (bodies) of clocks and watches, including cases made of precious metals, alarms for watches, panel clock instruments, chronometers, stopwatches, parking time recorders, employee time clock recorders (attendance recorders), time/date stamps, process time recorders, time locks, and others.
KBLI 26520 at a glance
- KBLI code
- 26520
- Taxonomy version
- KBLI 2020
- Activity (English)
- Manufacture of Timekeeping Instruments
- Activity (Indonesian)
- Industri Alat Ukur Waktu
- Category
- Manufacturing Industry
- Risk level (Large scale, PMA)
- Medium-Low
- Foreign ownership status
- Fully open to PMA (100%)
- Minimum capital (PT PMA)
- IDR 2.5 billion paid-up + IDR 10 billion+ commitment per KBLI (BKPM Reg. 5/2025)
- Primary licensing instrument
- NIB
- Issuing authority (PMA)
- Minister/Head of Agency
- Tax incentive eligibility
- None recorded
- Last verified
- April 24, 2026
Key facts for KBLI 26520
The essentials a foreign investor needs to know before reading the rest of this page.
100% foreign ownership permitted via PT PMA. KBLI 26520 is not on Indonesia's closed, conditional, SME-reserved or partnership-required schedules under Pres. Reg. 10/2021.
Default minimum paid-up capital: IDR 2.5 billion (~USD 160K) under BKPM Reg. 5/2025 (effective Oct 2025) — applies unless a sector regulator sets a higher figure for this activity. The often-cited IDR 10 billion is the total investment commitment per KBLI realised over time via quarterly LKPM reports, not required upfront.
Medium-low-risk activity — requires NIB + Standard Certificate (Self-Declared) to operate commercially. NIB alone enables only the preparation stage; a Standard Certificate must be obtained before invoicing or production starts.
Issuing authority for PMA: Minister/Head of Agency — this KBLI is routed centrally rather than to provincial / regency level.
Ongoing reporting: quarterly LKPM (Investment Activity Report) to BKPM plus 7 sector-specific obligations. We file these on your behalf as part of monthly compliance — you stay out of the OSS portal entirely.
- Risk level
- Medium-LowNIB + self-declared cert.
- Primary license
- NIB + Standard Certificate (Self-Declared)NIB enables preparation only — additional permit needed to operate
- Setup timeline
- InstantNIB issued immediately on application
- Issuing authority
- Minister / Agency HeadDefault issuing authority
- Min. paid-up capital
- IDR 2.5 BBKPM default paid-up — sector rules may set a higher figure
Foreign investment rules
Indonesia's BUPM (Investment Business Fields) regulation places this code into one of five tracks. The track determines whether a foreign investor (PMA) can operate in this activity at all, and under what conditions.
Fully open to foreign investment
KBLI 26520 is not on Indonesia's closed, conditional, SME-reserved or partnership-required schedules. A foreign investor may incorporate a PT PMA with up to 100% foreign ownership and operate in this activity directly.
What it costs to set up a PT PMA under KBLI 26520
Realistic year-1 cost stack for a foreign-investor PT PMA operating under this KBLI. Numbers reflect Emerhub's actual engagement scope; sector-specific overrides applied where present.
Approximate USD equivalents at IDR 16,000/USD (Budget 2025 reference rate).
Engagement scoped to your specific business plan — exact numbers depend on operating jurisdiction, foreign-worker count, and bank choice for capital deposit.
Get an exact quote for KBLI 26520Electronics, semiconductors & telco equipment sector — Q3 2025
BKPM-reported foreign investment context for the broader sector this KBLI sits in. Data is aggregated at the major-sector level — BKPM does not publish per-5-digit-KBLI breakdowns publicly.
Tax Holiday Pioneer Industry — semiconductor manufacturing (KBLI 26120) at maximum tier. Batam Free Trade Zone + KEK Nongsa Digital Park attract the largest concentration of foreign-owned electronics + EMS plants.
Source: BKPM (2026-04-29). Updated quarterly.
View original on data.bkpm.go.id →How we handle your KBLI 26520 setup
Emerhub is a corporate-services provider in Indonesia. We do the legal and regulatory legwork for foreign investors so you can focus on the business itself. Here's what the engagement looks like.
- 1
Confirm the optimal structure for your business
2–3 business daysWe confirm KBLI 26520 is the right primary code for your business, advise on secondary codes you may also need, and finalize the holding structure with you before any filing.
What we need from you- Founders' passport copies and proof of residence
- Intended share split and board composition
- 2
Incorporate your PT PMA
7–10 business daysWe draft the Articles of Association before a notary, register the entity with the Ministry of Law & Human Rights (Kemenkumham), and obtain the company's tax ID (NPWP). Under BKPM Reg. 5/2025, paid-up capital is IDR 2.5 billion (~USD 160K) — the cash actually deposited at incorporation. The IDR 10 billion+ figure many sources still cite is the total investment commitment per KBLI, realised over time via your LKPM reports.
What we need from you- Powers of attorney (we prepare; you sign and notarize)
- Director / commissioner appointment letters
- Initial capital deposit confirmation
- 3
We obtain your NIB
1–2 business daysWe file the OSS application with KBLI 26520 as your primary business activity, complete the risk-based assessment, and collect the NIB (Business Identification Number) for you — typically within hours of submission. You don't need to touch the OSS portal.
What we need from you- Office address (virtual office acceptable for many KBLIs; we can arrange one)
- 4
Secure your Standard Certificate (Self-Declared)
Per ministry scheduleNIB is issued for the preparation stage. To begin commercial operations, the operator must self-declare compliance with applicable standards via OSS, which generates the Sertifikat Standar. Operating commercially with NIB alone is not legally compliant at this risk level. We prepare the application bundle, liaise with the competent ministry, and chase issuance through to the certificate. Statutory turnaround: set by ministry — real-world timing typically runs longer when site inspections or additional clarifications are requested.
What we need from you- Technical documentation specific to your operation
- Appointment of a Penanggung Jawab Teknis (PJT — technical responsible person)
- 5
Hand-off to ongoing compliance
OngoingPost-launch we run your monthly tax filings, quarterly LKPM (Investment Activity Reports), annual general meeting (RUPS), and any sector-specific reporting. You get a single point of contact and a monthly compliance digest — no Indonesian-language paperwork on your desk.
What is KBLI 26520?
A plain-English explanation of this classification and the businesses it covers.
KBLI 26520 (Industri Alat Ukur Waktu) is the 5-digit Indonesian Standard Industrial Classification code for manufacture of timekeeping instruments. It sits within Manufacturing Industry under the subgroup Time Measurement Instrument Industry. (major group 26) in the official KBLI 2020 taxonomy maintained by Statistics Indonesia (BPS).
Who needs KBLI 26520?
Any Indonesian or foreign-owned entity that intends to operate in manufacture of timekeeping instruments as a primary or secondary business activity must select this code on its NIB (Business Identification Number). The selected code determines the licensing instruments required, the issuing authority, and the ongoing compliance obligations.
Why does the code matter?
Indonesia's OSS Risk-Based Approach uses the KBLI code to determine three things: (1) whether foreign investment is permitted and at what cap, (2) the risk-based licensing instruments required, and (3) the authority that issues each instrument. Choosing the wrong code can delay or invalidate your license.
Manufacturing-specific guidance
Sector context that applies to KBLI 26520 beyond the generic OSS process. Verify with the relevant ministry before committing capital.
- ·Industry data reporting via SIINas every 6 months.
- ·BPOM registration required for any food, drug, cosmetic, or medical device produced.
- ·Halal certification mandatory for most consumable products.
Under the upcoming KBLI 2025
Indonesia's BPS published the new KBLI 2025 taxonomy in early 2025. OSS, BKPM and the operating ministries have not yet adopted it — KBLI 2020 remains the active standard for business registration. This is what's coming for this specific code.
Carried forward into KBLI 2025
KBLI 26520 retains the same code number and scope in the new taxonomy. The activity description, hierarchy, and intended use of the code are preserved.
- ·Continue using 26520 for current registrations under KBLI 2020.
- ·When OSS adopts KBLI 2025 (timing not yet announced), no migration is required for this code.
- ·Risk level, permits, and authority routing shown above remain in effect under both taxonomies.
When OSS adopts KBLI 2025, we'll migrate your existing entity to the appropriate successor code as part of ongoing compliance — no action needed on your end now.
Talk to a specialistRisk level by business scale
Indonesia's OSS Risk-Based Approach assigns a separate risk level for each of the four business scales. The licensing instruments required (NIB, Standard Certificate, Operating License) are determined by the risk level. Foreign-owned entities (PT PMA) must register at the Large scale, so the rightmost column applies to most foreign investors.
Micro
Small
Medium
Large
PMA scaleWhat does each risk level require to operate? ›
Licensing requirements in detail
Specific permits, application requirements and ongoing obligations vary by business scale and the sub-activity within this KBLI. We file these on your behalf — this section is for transparency on what we'll be handling. Switch between scales below; by default we show Large (the PMA scale).
Application requirements
0Documents and capabilities you must demonstrate at registration
No specific application requirements at this scale.
Ongoing obligations
8Compliance and reporting duties throughout operation
- 01Have proof of submission of mandatory validated Industrial Data every 6 (six) months in accordance with the laws and regulations in the industrial sector.
- 02Ensure the safety and security of equipment, processes, production results, storage, and transportation, in accordance with applicable laws and regulations.
- 03Have: a. A user manual for the produced goods (including maintenance and troubleshooting handling) b. A card/letter/electronic code for the warranty of malfunctioning produced goods that proves the minimum service commitment to customers.
- 04Possess periodic calibration documents for quality control equipment or periodic results from independent laboratory tests on the produced products.
- 05Have a document for the SOP of the periodic calibration process for quality control equipment.
- 06Possess periodic independent laboratory test results for the produced products.
- 07Have a document in the form of a disaster evacuation SOP, including the arrangement of workplace safety signs.
- 08Possess a Quality Management System certificate (ISO 9001).
Issuing authority
The authority that issues the license depends on your situation.
| Authority | Applies when |
|---|---|
| Minister/Head of Agency | The industrial location is situated within a cross-border area between provinces. |
| Minister/Head of Agency | Foreign Investment |
| Governor | The industrial location is in the relevant province. |
Auxiliary permits (PB UMKU)
This KBLI commonly carries 4 additional permits attached to specific operational activities. PB UMKU permits are issued separately from the main business license — apply only for the ones relevant to your operation.
- Construction Permit for Consumer Goods Production Facility.construction-permit-for-consumer-goods-production-
- Decommissioning Permit for Consumer Goods Production Facilitiesdecommissioning-permit-for-consumer-goods-producti
- Operating License for Consumer Goods Production Facilityoperating-license-for-consumer-goods-production-fa
- Statement of Exemption for Consumer Goods Production Facilities.statement-of-exemption-for-consumer-goods-producti
Common questions about KBLI 26520
What is KBLI 26520?
KBLI 26520 (Industri Alat Ukur Waktu) is the 5-digit Indonesian Standard Industrial Classification code for manufacture of timekeeping instruments. It sits within the Manufacturing Industry category in the official KBLI 2020 taxonomy maintained by Badan Pusat Statistik (BPS).
Can foreign investors operate under KBLI 26520?
Yes — KBLI 26520 is fully open to foreign investment. A PT PMA may operate with up to 100% foreign ownership, subject to BKPM Reg. 5/2025 capital requirements (IDR 2.5 billion paid-up + IDR 10 billion+ commitment per KBLI).
What is the risk level of KBLI 26520?
KBLI 26520's risk levels per business scale: Mikro Medium-Low, Kecil Medium-Low, Menengah Medium-Low, Besar Medium-Low. Foreign-owned entities (PT PMA) must register at the Large scale.
What licenses does KBLI 26520 require?
NIB only — KBLI 26520 is a low-risk activity in OSS RBA, so the Business Identification Number alone suffices for operational licensing.
What is the minimum capital for a PT PMA under KBLI 26520?
BKPM Reg. 5/2025 default applies: IDR 2.5 billion paid-up capital at incorporation + IDR 10 billion+ total investment commitment per KBLI registered, realized over time and reported quarterly via LKPM.
How long does it take to register a business under KBLI 26520?
PT PMA setup typically takes 4-8 weeks end-to-end: AHU registration, NIB via OSS, bank account opening. KBLI-specific licensing depends on the permit instrument required.
Is KBLI 26520 eligible for Indonesian tax incentives?
Not on the Tax Holiday or Tax Allowance priority lists. KBLI 26520 businesses pay the standard 22% PPh Badan; Super Tax Deduction (300% R&D / 200% vocational training) may still apply for qualifying expenses.
Which authority issues the KBLI 26520 license?
Authority depends on the investor profile. For PMA: Minister/Head of Agency. For domestic SME scale: typically Governor (for Provincial scope) or Regent/Mayor (Regency/City scope). Specific mapping is in §1 of this page.
What other permits beyond the NIB does KBLI 26520 need?
Beyond the NIB, KBLI 26520 commonly requires: Construction Permit for Consumer Goods Production Facility., Decommissioning Permit for Consumer Goods Production Facilities, Operating License for Consumer Goods Production Facility, Statement of Exemption for Consumer Goods Production Facilities.. The auxiliary permits list (PB UMKU) shown on this page is the complete set OSS associates with this code.
What KBLI codes are similar to 26520?
KBLI 26520 is the only entry in its subgroup 2652. Browse the parent group 265 for related activities.
