Exhibition goods are in the exemption list
Under Indonesia's current temporary-import regulation (PMK 178/PMK.04/2017 and its amendments — source below), the categories eligible for import-duty exemption explicitly include "goods for exhibitions, seminars, conferences and similar events". For such goods, VAT and Article 22 income tax are likewise not collected at entry. The paraphrase here defers to the official text.
Not free — deposited first, verified later
| Stage | How it works |
|---|---|
| Guarantee | Cash deposit or bank guarantee lodged at entry, tied to the potential duty and tax |
| Release | Cleared on the temporary-import filing plus guarantee; goods proceed to the fair |
| Verification | Re-export on time with customs endorsement closes the guarantee |
| Relief lane | Categories on "relief" rather than exemption accrue a share of duty per month of use (paraphrased from the regulation) |
Guarantee composition and relief percentages follow the current official texts and customs determination; this page quotes no specific figures.
Documents to prepare for the filing
- Fair invitation or organiser's confirmation of participation (name, venue, dates)
- Bilingual packing list: descriptions, models, serial numbers, quantities, weights, values
- Commercial invoice and packing list, strictly consistent with the list above
- Re-export undertaking including the expected departure date
- Importer credentials — our licensed PPJK holds filing eligibility
Re-export and verification: half the job happens after the show
Dismantling is not the finish line. Exhibits must be re-exported within the set window and endorsed by customs before the guarantee is released. Missing the window means the guarantee is claimed, duties and taxes fall due, and penalties may follow — so book the outbound transport before build-up, not after the fair.
A buyer wants the exhibit — now what?
- Goods under temporary status cannot be sold directly;
- The route is conversion to regular import: settle the deferred duties and taxes, then transfer legally;
- Items meant for sale from day one are safer imported under regular trade — don't enter temporarily and convert later.
Temporary import · FAQ
Descriptions, serial numbers, values, build-up and dismantling dates — with these four, the guarantee and the window can be worked out. Request a quote →
Sources & basis
- PMK 178/PMK.04/2017 (temporary import) as summarised by a third-party tax consultant (official text prevails) — akuprim.com/?p=14453/ (Exhibition goods qualify for duty exemption under temporary import; relief accrues monthly)
- Transcon Indonesia industry blog (temporary import vs ATA Carnet) — www.transcon-indonesia.com/en/blog/exhibition-goods-coming-home-or-staying-put-know-your-options-before-its-too-late/ (Not all venues can process carnets; path for on-site sale of exhibits)
- Indonesia DG of Customs (DJBC) public statement on ATA Carnet (Feb 2026, as reported) — expatindonesia.id/2026/indonesia-ata-carnet-no-import-tax-for-global-events/ (Customs oversight of temporary import and re-export)
Items above are public-source paraphrases; the current official texts of Indonesian customs and regulations prevail. Data verified 2026-10-16.