Law No. 17 of 2006 amending Law No. 10 of 1995 on Customs
Undang-Undang Nomor 17 Tahun 2006 tentang Perubahan atas Undang-Undang Nomor 10 Tahun 1995 tentang Kepabeanan
What this regulation does
Plain-English summary of the regulation's substance and how it affects PT PMA operations.
UU 17/2006 amends Indonesia's Customs Law (UU 10/1995) and is the foundational statute for all import/export, customs declarations (PIB / PEB), bonded zones, free trade zones, and special economic zones. Key provisions: Article 5A sets the confidentiality of individual customs declarations, which is why Indonesian shipment-level data (unlike US Customs AMS) is not publicly available. The law establishes the Directorate General of Customs and Excise (DJBC / Bea Cukai) as the sole customs authority, defines Indonesian customs territory, sets the legal framework for tariff classification under the Indonesian Tariff Schedule (BTKI), and authorises Bonded Storage Facilities (TPB / Kawasan Berikat) and Bonded Logistics Centers (PLB). Subsequent regulations (PMK 188/2016 on PIB filing, PMK 28/2018 on PLB, PMK 131/2018 on TPB) implement specific procedures. Cited on every Kickrate customs-document detail page; foundational reference for any Indonesian import/export work.
Key provisions
The articles and operational points most commonly referenced in practice.
- 01
Article 5A — Confidentiality
Individual customs declarations are confidential. Bea Cukai must not disclose specific shipment data, which is why Indonesian PIB-level importer data is not publicly available.
- 02
DJBC authority
Establishes the Directorate General of Customs and Excise (Bea Cukai / DJBC) as the sole authority for customs administration.
- 03
Bonded zones framework
Authorises TPB (Kawasan Berikat / bonded manufacturing zones), PLB (Pusat Logistik Berikat / bonded logistics centers), and the legal basis for the customs treatment in PP 41/2021 FTZs and PP 12/2020 KEKs.
- 04
BTKI tariff system
Indonesia's Buku Tarif Kepabeanan Indonesia (BTKI) — the 8-digit national tariff schedule based on the WCO Harmonised System.
Official text
For compliance and dispute work, cite the original Indonesian text directly.
Undang-Undang Nomor 17 Tahun 2006 tentang Perubahan atas Undang-Undang Nomor 10 Tahun 1995 tentang Kepabeanan
tentang Kepabeanan (Customs)
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