From 30 January 2020, Indonesia’s Ministry of Finance has decreased the de minimis exemption limit for inbound shipments to Indonesia from USD 75 to USD 3 per shipment.

Under this regulation, dutiable goods valued at or above USD 3 will now be subject to a standard import duty of 7.5% and a value-added tax (VAT) of 10%, while income tax will reduce to 0%. Goods valued below USD 3 will only be subject to a VAT of 10%.

The new standardized import duty and income tax rate will not apply to shoes, bags and textile products, which will continue to be subject to the following tariffs and taxes:

1. 1. import duties of 15-20% for bags, 25-30% for shoes and 15-25% for textile products;
   2. VAT of 10%, and
   3. corporate income tax of 7.5-10%

For details, please see:
Indonesia’s Ministry of Finance Regulation Notice No. 199/PMK.010/2019 (Bahasa Indonesia Version Only)
https://engine.ddtc.co.id/peraturan-pajak/read/peraturan-menteri-keuangan-199pmk-0102019