Which documents does a per-shipment file need?

By category: commercial documents (invoice, packing list, bill of lading or arrival notice, contract); declaration documents (declaration forms and receipts, declaration elements and classification basis); tax vouchers (payment vouchers and the tax computation basis); preferential vouchers; regulatory documents (permits or certification); process records (correction statements, correspondence, release evidence); and fee vouchers. Process records are the most easily overlooked.

Why must you keep the file at all?

It serves two lines. Offsetting and costing need vouchers proving the tax was actually paid and can go into cost; audit and verification need material explaining why the shipment was declared as it was. The two lines need slightly different material, so the file must cover both “how much was paid” and “why that figure”.

What is the convention for naming files?

Include three elements: shipment number, document type and version. The shipment number should be used throughout and a cross-reference table built between the invoice number, bill of lading number and clearance number; the version should make clear which is current and which is superseded. Do not delete old versions — mark them “superseded” and keep them.

Do you need both electronic and paper files?

It is best to run them in parallel on a shared index. Electronic files are fast to search and easy to back up and access remotely; paper files carry formal effect for signatures and seals. The key is that both sets use the same shipment-number system and the paper index notes where the electronic copy sits, or the two become unrelated.

Should amended documents keep the old version?

Yes. Deleting the old version cuts the evidence chain of “why it was changed”. The right approach is to keep the old version marked “superseded” under the same shipment number and label the new version, so the revision history and its basis are always visible.

How long should the file be kept?

The statutory retention period and the practical business need may differ; it depends on Indonesia’s retention requirements for tax and import documents and on the company’s own accounting cycle and internal controls. As a rule, build a complete file early enough to serve audit and verification rather than rebuilding afterwards. The exact period should follow confirmation from the clearance agent and local professional advice.

Which documents are most often missing?

Third-party documents and process records. Third-party documents (preferential vouchers, permits or certification) cannot be obtained afterwards, and process records (correction statements, correspondence, on-site evidence) become hard to rebuild after an interval. So the key to archiving is not a clean-up afterwards but filing in real time per shipment.

How do you archive one invoice covering several shipments?

File by shipment number and link with an index. One shipment is one archive unit and the shipment number is the index key; when one document serves several shipments, place a reference note in each shipment’s folder stating the source, rather than keeping the original in only one of them. That way any shipment can be reconstructed completely when reviewed on its own.

Import Tax and Document Archiving: One File per Shipment

Key figures (free to quote)

Item	Reference figure
PPN (VAT)	12% (base computed at 11/12; effective burden about 11% for non-luxury goods).
PPh 22 (with API)	2.5% (of import value).
PPh 22 (without API)	7.5% (plus a 100% uplift where no NPWP tax number is held).
Inspection rate (empirical range)	Yellow line about 10-20%, red line about 3-5% (not official statistics; varies by year and category).
Jakarta city delivery	1-3 days after release.
Java island delivery	2-4 days.
Outer-island delivery	5-10 days (including the second-leg transfer).
Import duty (BM)	Commonly 0-15% (set by HS code; with FORM E under ACFTA, most goods can reach 0%).
De minimis threshold	Goods valued below USD 3 are exempt from duty (PPN still applies).

Reference values for standard cases (complete documents, no inspection, outside the red-line season). Actual figures follow current carrier and customs notices. Last reviewed 2026-09-27.

In short

Archiving is not stacking documents into a folder — it is being able to reconstruct one shipment completely at any moment. If you can reconstruct it, it is an archive.
The file serves two lines: the offsetting and costing line (proving the tax was actually paid and can go into cost) and the audit and verification line (explaining why the shipment was declared as it was).
The test is simple: if a year from now this file were all you had, could you answer what the shipment was, how it was declared and who the money was paid to? If not, something is missing.

1. What a per-shipment file should hold

Category	What to keep	Why keep it
Commercial documents	Commercial invoice, packing list, bill of lading or arrival notice, contract / order	Reconstruct what the goods were, how many, who sent them and who received them
Declaration documents	Declaration forms and receipts, declaration elements and the classification basis	Explain on what basis this shipment was declared
Tax vouchers	Payment vouchers for import-stage tax and the tax computation basis	The direct basis for offsetting and cost accounting
Preferential vouchers	Certificates of origin and other preferential documents with their field information	Prove preferential eligibility holds and the rate was applied correctly
Regulatory documents	Permits, certifications or inspection documents for controlled categories	Prove the category was eligible for import
Process records	Correction statements, correspondence, release and removal evidence	Explain adjustments made and the final state
Fee vouchers	Settlement documents and fee details for local charges	The basis for costing and reconciliation

Note the last category: process records are the most easily overlooked, yet they are exactly what the audit line needs most — they answer “why was it declared this way”, not “what was declared”.

2. Why keep it: the offsetting line and the audit line

The offsetting line. Import-stage tax has to be reflected in the accounts, and that requires complete payment vouchers and the corresponding goods information. Without the vouchers, the cost is hard to explain.
The audit line. When asked “why was it declared this way”, you need the classification basis, the price basis and the evidence of document consistency from the time of declaration — see the undervalue risks page.
The two lines need slightly different material. Offsetting looks at “how much was paid”; audit looks at “why that figure” — so the file must cover both.
The worst part of a missing document is that it cannot be replaced afterwards. Third-party vouchers, the correspondence of the time and on-site records basically cannot be rebuilt after an interval.
For how tax is composed and computed, see the duties and taxes page.

3. Naming and version discipline

One shipment, one reference number, used throughout. Write a cross-reference table between the invoice number, bill of lading number and clearance number, and do not let the file hold several unrelated numbers.
The file name carries three elements: shipment number + document type + version. If an invoice on the same shipment is amended once, the name should make it obvious which is current and which is superseded.
Do not delete old versions; mark them “superseded”. Deleting the old version cuts the evidence chain of “why it was changed”.
Keep a record of renames. When the folder structure or naming rule changes, write a cross-reference note and put it in the file, or in time you will not find things yourself.
For checking consistency between documents, see the document consistency page; for the order of checks before shipment, see the pre-shipment checklist.

4. Running electronic and paper files in parallel

Parallel is not duplicated work; the key is to use the same index. If the indexes differ, the two sets become two unrelated things.
Keep at least one off-site backup. Two copies on the same device or in the same office are not a backup.
Where an original is required, the clearance agent’s confirmation under the current basis prevails.

Dimension	Electronic	Paper
Strengths	Fast retrieval, remote access, easy to back up	Hard to alter; signatures and seals carry formal effect
Risks	Format changes, media failure, jumbled permissions	Easily scattered, takes space, slow to search
Best for	Day-to-day verification, internal sharing, process correspondence	Official documents needing a signature, seal or original effect
Practice	Folders by shipment number, common naming, regular backups	Bags by shipment number, labelled with the number and a contents list
Linkage	Electronic folders and paper files use the same shipment-number system	The paper index notes where the electronic copy is stored

5. Common traps

Trap	Why it matters	What to do
One shipment number does not run through the whole process	Several unrelated numbers appear in the file, making reconstruction hard	Build a cross-reference table and use one number throughout
Amended files overwrite the old version	Cuts the evidence chain of “why it was changed”	Keep the old version marked “superseded”; label the new version
Keeping only your own documents	Third-party vouchers and correspondence cannot be replaced	Every document that touches this shipment goes under the same number
Electronic files scattered across devices and chats	If you cannot retrieve it, you do not have it	One folder, filed by shipment number, backed up regularly
Archiving only after the project ends	The longer the gap, the harder the missing pieces are to complete	File in real time per shipment, not in one clean-up afterwards
Electronic files with no traceable index	The files exist but you do not know which shipment they belong to	Electronic and paper files share one shipment-number index

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Import Duties & Taxes Document Consistency Clearance Documents Pre-shipment Checklist Currency for Customs Value Undervalue Risks Indonesia Import Guide

This page summarizes field practice and publicly available Indonesian import rules for general business reference only—it is not legal, customs, or pricing advice. Customs provisions, tariff rates, and licensing requirements keep changing, so the rules in force at the time and the official processing result always prevail. Wuhan Freedom International Logistics Co., Ltd. · Licensed PPJK in Indonesia · Jakarta / Semarang / Wuhan.