New Regulations Make Temporary Import and Export of Returnable Packaging Easier
The regulations for the temporary import and/or temporary export of returnable packaging are now clearer. The Ministry of Finance is providing ease and legal certainty for service users through the issuance of Minister of Finance Regulation (PMK) Number 52 of 2026, which will come into effect on 29 September 2026.
The Head of the Sub-directorate of Customs and Excise Public Relations and Extension, Netty Hartawati, explained that PMK 52/2026 was promulgated on 31 July 2026 and becomes effective 60 days after the promulgation date. This period allows service users and officials time to understand and prepare for the implementation of the new provisions.
“This PMK specifically regulates the temporary import and temporary export of returnable packages. With these provisions, we hope that service users will obtain legal certainty as well as ease in conducting their business activities,” said Netty.
Returnable packaging refers to packaging used or intended to be used to pack, protect, store, and/or group goods, whether covering the goods or not, and which can be used repeatedly. However, returnable packaging does not include containers. In Indonesia, returnable packaging is widely used in the packaging of various imported and exported products such as rubber, fish, chemicals or gases, and motor vehicle spare parts.
According to Netty, the exclusion of containers provides a clear boundary in accordance with international regulations, including the Convention on Temporary Admission and the Customs Convention on Containers, which distinguish between packages and containers.
PMK 52/2026 divides returnable packaging into two mechanisms. First, Foreign Returnable Package (RPLN), which refers to packaging originating from outside the customs area and is temporarily imported. Second, Domestic Returnable Package (RPDN), which refers to packaging originating from within the customs area, including packaging that was previously imported for use and is subsequently temporarily exported.
One of the simplifications provided is that permits will be valid periodically rather than transactionally. During the permit period, returnable packaging can be used for the transport of imported goods by the permit holder, or for the transport of exported goods by the permit holder or other parties.
“With this periodic licensing, service users do not need to apply for permits transactionally for every import or export activity. This is expected to provide ease and increase the efficiency of business processes,” Netty explained.
Temporary export permits for RPDN are granted for a maximum period of one year and can be continuously extended, with each extension lasting a maximum of one year. Meanwhile, temporary import permits for RPLN are granted for a maximum period of one year and can be extended for a maximum of one year per extension, with a total extension period of no more than three years.
For RPLN temporary imports that have been granted permits for a total period of three years, permits can be renewed, and any remaining RPLN that has not yet been cleared can be recorded as the initial balance of the new permit.