Vessel Declaration in Indonesia — Temporary Import, Import Duty, VAT and the 75% PPnBM

By Wooden Yacht For Sale Editorial Desk

What is a vessel declaration? Indonesia uses this simplified customs notice for foreign-flag yachts under PMK 261/PMK.04/2015 and PMK 123/PMK.04/2017. It works as temporary import, guarantee and re-export, for up to three years, through yachters.beacukai.go.id. Yachts imported outright face PPnBM of 75 percent unless they serve a tourism business (PMK 96/2021).

A wooden yacht buyer usually meets this subject from one of two directions: buying a foreign-flag boat already in Indonesia, or bringing one in. Either way, the question is whether she is visiting or staying. The customs answer is very different for each.

What did the Vessel Declaration replace?

Yacht entry used to run on two papers: CAIT, the Clearance Approval for Indonesian Territory, and TIP, a temporary import permit. Sail-World reported in 2015 that the government had announced those would no longer be required for foreign yachts.

Lexology's note, written by a law firm, describes the Vessel Declaration as a simplified customs notification for cruise ships and foreign-flag yachts, doing three jobs at once. It acts as temporary import, as guarantee and as re-export, and it gives relief from import duty, valid for up to three years.

Noonsite says every yacht entering must register through the portal at yachters.beacukai.go.id. One sailor's comment from June 2026 said the older system had been replaced by a similar new one. Comments are not official, so check the portal itself.

How do the three-year temporary import and re-export work?

Indonesia's customs knowledge base (Kemenkeu DJBC, November 2024) confirms the basics. Temporary import of foreign tourist vessels falls under PMK 261/PMK.04/2015 with PMK 123/PMK.04/2017, for at most three years, and the Vessel Declaration is used both on entry and on re-export.

That table simplifies things to make the choice visible. A customs broker should confirm each cell for your boat. And plan for what happens at the end of the period, since re-export is part of the arrangement rather than an afterthought.

How do entry and exit clearance work at designated ports?

The Directorate General of Sea Transportation says sailing approval for foreign yachts is given at the entry port and the exit port. Clearance covers four sets of formalities: customs, quarantine, immigration and port matters.

In practice this means choosing your route around designated ports. Many small harbours may not qualify. Check before you plan to clear in or out somewhere attractive but remote.

Keep these on board and easy to reach:

• Registration and ownership papers from the flag state.
• The Vessel Declaration confirmation.
• Crew list and passports.
• Insurance certificate, if your port or agent asks.
• A letter of authority if the owner is not on board.

Importing for good: where do HS 8903, duty and VAT figures live?

Customs classifies pleasure craft under HS heading 8903. We have found no official source stating the duty rate that we would be willing to quote, and a broker's estimate is not a tariff. The authority is the BTKI tariff book, and customs will calculate duty on the customs value and the exact heading.

VAT is similar. We could not verify the rate and treatment that would apply to your import from the sources we reviewed. A licensed customs broker (PPJK) can prepare a written calculation covering:

1. The tariff heading and its basis.
2. Customs value, including freight and insurance where relevant.
3. Duty, VAT, PPnBM and any income-tax prepayment.
4. Any facility or exemption, and the evidence it requires.
5. Timing, and any penalties for an incorrect declaration.

Ask for this calculation before you sign a purchase contract for a foreign-flag boat. It can change the whole deal.

How does the 75 percent PPnBM and tourism exception work?

Indonesia's tax office published the position in July 2021. PPnBM on yachts is 75 percent. PMK 96/PMK.03/2021, in force from 26 July 2021 and implementing PP 61/2020, exempts the delivery or import of yachts used for a tourism business.

The exemption is about use, and it is not a general abolition of the tax. "PPnBM on yachts was removed" is a statement you may see, and it is wrong. Questions to raise with a tax adviser:

• Which entity is buying, and does it hold the right business licences?
• What evidence is needed to show the yacht is used for tourism?
• What happens if the use changes later?

On the licensing side, Emerhub reports that operators need more than a boat, including an Indonesian company structure with specific permits. Our guide to foreign ownership of a wooden yacht in Indonesia explains what is reported, and what to confirm with a lawyer.

Can foreign-flag boats be chartered in Indonesia?

Under this regime, they can't. Directorate General material says foreign tourist yachts entering on this basis are for the owner's own non-commercial tourism, and may not be commercialised or chartered in Indonesian waters.

That matters when you read a listing that mentions a foreign flag and charter history in the same breath. Ask how the boat has been operating. Domestic sea transport generally relies on Indonesian-flagged vessels, and it needs business licensing such as SIUPAL for the operating company. Our page comparing an Indonesian flag with a foreign flag sets out the trade-offs.

What is still unverified?

We would rather show the gaps than write around them. For more common questions, see the wooden yacht buying FAQ. These points remained open when we checked:

• The list of designated ports. Sources give different counts from different regulations, so we print no number. Ask an agent for the current list.
• Crew changes. A Noonsite comment from October 2026 cites an immigration circular on crew changes. Verify this with immigration or your agent.
• Stay limits for people. Immigration status for those on board is separate from the vessel's three years.
• Duty and VAT rates. Unverified as above.
• ATA Carnet use for yachts. We could not confirm this from a customs source.

What do owners ask about Indonesian yacht customs?

Practical short answers. Rules change, so check them with customs and a licensed agent before you sail or sign.

Is CAIT still required for a yacht entering Indonesia?

Our sources describe CAIT and TIP as replaced by the Vessel Declaration for foreign-flag yachts, following a 2015 relaxation. Older pages still mention them. Confirm the current procedure through the yachters.beacukai.go.id portal or an agent before you travel.

How long can a foreign yacht stay under temporary import?

Up to three years, according to Indonesia's customs knowledge base, which cites PMK 261/PMK.04/2015 with PMK 123/PMK.04/2017. Immigration permits for people on board are a separate matter, and should be checked apart from the vessel's status.

What is the import duty on a yacht under HS 8903 in Indonesia?

We have no official figure to quote. The tariff is published in the BTKI customs tariff book, and the applicable rate depends on the exact heading and any facility. Ask a licensed customs broker for a written calculation before you commit.

Is PPnBM on yachts abolished?

No. The tax office said in 2021 that PPnBM on yachts is 75 percent, with an exception for yachts used in a tourism business under PMK 96/PMK.03/2021. Whether your boat qualifies depends on the facts, so get written tax advice.

Can a foreign-flag yacht under a Vessel Declaration take paying guests?

Ministry material says foreign tourist yachts entering under this regime may not be commercialised or chartered while in Indonesian waters. Operating commercially needs a different legal route, and you should discuss it with a maritime lawyer.

Which sources support this page?

Checked by the desk in October and November 2026. A source being listed does not mean the source agrees with us or has reviewed this page, and limited-verification items deserve a second look before you rely on them.

• Lexology, Vessel Declaration note
• Kemenkeu DJBC, temporary import of foreign tourist vessels
• Noonsite, Indonesia (user comments are not official)
• Sail-World, 2015 report on CAIT and TIP (limited verification)
• Directorate General of Sea Transportation, foreign yacht services
• DJP, yacht luxury tax exception, July 2021
• DJPL KP 626/2025, SIUPAL and PNBP tariff reference (limited verification)
• Emerhub, Liveaboard business in Indonesia, March 2026 (commercial consultant; limited verification)

Written and checked by the Wooden Yacht For Sale Editorial Desk.

Who should I ask about importing or flagging a boat I am buying?

Tell the desk the boat's current flag, where she lies and how you plan to use her, as part of your buyer brief. Reach us on WhatsApp 6281139414563 or at bd@juaraholding.com.