The Directorate General of Customs and Excise (DJBC), the Ministry of Finance (Kemenkeu) stipulates the 2022 Indonesian Customs Tariff Book which is regulated through Minister of Finance Regulation number 26/PMK.010/22 concerning Stipulation of the Goods Classification System and Imposition of Import Duty Tariffs on Imported Goods and will take effect effective April 1, 2022. Director of Communications and Guidance for Customs Service Users, Nirwala Dwi Heryanto, stated that the Indonesian Customs Tariff Book (BTKI) is a document that contains a complete classification structure of goods with imposition of import tariffs and import taxes used by the government, private sector, and international organizations.

"BTKI contains the goods classification system that applies in Indonesia, including provisions for the interpretation of the Harmonized System (KUMHS), notes, and the structure of the classification of goods based on the Harmonized System (HS) and the ASEAN Harmonized Tariff Nomenclature (AHTN)," said Nirwala in his official statement. , Wednesday (30/3).

Nirwala added, in the 2022 BTKI, there are some fairly basic changes compared to the 2017 BTKI. In chapters 1 to 97 of the 2022 BTKI, there are 11,414 tariff posts from the previous 10,813 tariff posts. Meanwhile in chapters 98 and 99, it increased to 138 tariff posts from the previous 28 tariff posts.

The addition of subheadings in the 2022 AHTN accommodates the strategic interests of Indonesian industry and trade that previously did not exist in the 2017 AHTN, including batik products and some textile products; CPO products and some agricultural products; fish and fishery products.

Then, breathing apparatus/ventilator, hospital bed, and several medical devices; products related to the development of the electric vehicle industry, namely electric motors and batteries; and motor vehicles, electric bicycles, and similar products.

Not only classification, in BTKI, the government also includes a special scheme to provide incentives in the shipbuilding industry. This is a manifestation of the government's commitment in the economic policy package for business development and competitiveness of national logistics service providers.

As for the incentives provided, namely the imposition of 0% Import Duty for 111 postal tariff components of the shipbuilding industry which were previously subject to tariffs of between 5% and d. 15%.

Based on data from the Fiscal Policy Agency, so far Indonesia's shipping industry has mostly come from ship imports because import duties are lower than shipbuilding components.

If the government can provide 0% for the components, then the Indonesian shipping industry can produce more ships and can compete with other countries for the export of Indonesian-made vessels. In addition, from research conducted by the University of Indonesia, the adjustment will be predicted to provide a potential state revenue from corporate income tax of 74.9%, an increase in production volume by 20%, and an increase in local content by 10%.

In BTKI 2022, in addition to a change in classification and incentives for shipyard components, in the 2022 system, there are also adjustments to 43 tariff posts in the machinery & equipment manufacturing, chemical manufacturing, other food, and pharmaceutical manufacturing sectors which are combined and have different entry rates.

This adjustment will have implications for GDP and employment in these sectors which will increase in line with the increase in domestic activity to reduce imports.

Broadly speaking, the implementation of BTKI is a manifestation of the duties and functions of Customs and Excise. In terms of revenue collection, BTKI is used to collect import duties, export duties, and taxes for imports.