Jakarta, CNBC Indonesia – Minister of Finance Regulation Number 96 of 2023 which regulates the purchase of imported goods through e-commerce, market places and the like has been in effect since 17 October 2023.

A number of goods, such as purchases of bicycles, cosmetics and watches, will be subject to higher import duties based on this regulation.

However, there is good news. This rule also regulates entry fee ‘discounts’ for goods purchased during promotions, such as flash sales. As is known, e-commerce often holds discount promotions to attract buyers’ interest.

Flashsale itself is a discount given to an item with limited stock and can be purchased for a limited time.

The rules regarding flash sales are specifically contained in the Attachment Chapter of PMK 96 of 2023 concerning Customs, Excise and Tax Provisions for Import and Export of Shipped Goods.

Purchasing imported goods for promotional purposes, such as flash sales, will receive a reduction in import duty prices.

“Promotional schemes for e-commerce transactions on imports of shipped goods are recognized as reducing the price of goods in the form of all forms of promotions on e-commerce transactions that directly reduce the price of an item, such as flashsale,” as quoted from the regulation, Thursday (19/ 10/2023).

The regulation further explains that the flashsale in question is a sales system with the concept of offering lower prices, due to discounts. The discount applies to goods in limited quantities and for a certain time only.

The Ministry of Finance’s Directorate General of Customs and Excise recognizes the promotional scheme and will calculate the import duty rate based on the reduced price.

“The customs value for calculating import duties uses the price of goods that has been reduced by the promotional scheme.”

PMK 96 of 2023 provides an illustration of how to calculate the customs value of imported goods purchased using the flashsale scheme. The following is an illustration:

On CN 123XXX, it was discovered that Ms. Ike bought a backpack at marketplace X.

The price on the invoice is US$ 560.00 and there is a discount of US$ 168.00, shipping costs of $6.00, and shipping insurance of US$ 2.00.

After confirming the price with Mr. OK, information was obtained that the discount stated on the invoice was given in the form of a direct discount because at the time of purchase there was a “flashsale” promo scheme as part of the Black Friday event on marketplace X.

So that the customs and excise officials who handle the shipped goods determine the customs value of the goods with the following details:

-Price of goods: US$ 560.00 minus US$ 168.00 = US$ 392.00
-Shipping cost = US$ 6.00
-Shipping insurance = US$ 2.00

Customs Value (CIF) = US$ 400.00

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