about us
11 April 2022

Revised Regulations, This is a List of Export and Imported Goods Subject to Article 22 Income Tax

The government imposes article 22 income tax (PPh) for a number of exported and imported goods. This regulation is contained in the Regulation of the Minister of Finance (PMK) Number 41/PMK.010/22 making regulations regarding the collection of income tax (PPh) Article 22 in connection with payments for the delivery of goods and activities in the import sector or business activities in other fields which will take effect from 1 April 2022.


Minister of Finance Sri Mulyani Indrawati said that the consideration for the issuance of this policy was a change in the goods classification system and the imposition of import duty rates on imported goods in 2022. "So it is necessary to make adjustments to the list of goods subject to Article 22 income tax collection," Sri Mulyani wrote as quoted from PMK, Friday (1/4).


Based on the attachment, the import of goods subject to PPh 22 collection of 10% in PMK No 40/PMK.010/22 is:


1 Perfume and fragrance liquid

2 Products for hair, such as shampoo.

3 Oral and dental health products, such as toothpaste.

4 Deodorant, soap, air freshener and the like.

5 Camera photography

6 Sinks, sinks, bathtubs, toilets and the like

7 Gloves and fan

8 Headgear like a Helmet

9 Assorted Pumps

10 Data processing machines such as laptops and the like

11 barbershop

12 Telephone devices including smartphones

13 Cars, motorbikes to tractors for agricultural purposes

14 Etc


As for imports of goods subject to collection of income tax article 22 of 7.5%, such as:

1 Coffee and tea

2 Sausage, cured meat and fish

3 Candies, chocolate and pasta

4 Chocolate and other food preparations contain cocoa

5 Breads, pastries and biscuits

6 Vegetables, fruit, nuts and fruit peels.

7 Ice cream, tempeh and sauce

8 Water, including mineral water and sparkling water

9 Fermented drinks such as wine and the like

10 Petroleum oil and lubricating oil

11 Artist dyes, preparations and lubricants

12 Candles, adhesive glue and matches

13 Processed glue and other processed adhesives

14 Matches, tires and clothes

15 Etc.


Meanwhile, imported goods subject to Article 22 income tax collection of 0.5% are wheat and soybeans. And finally, commodity exports which include coal mining, metallic minerals and non-metallic minerals, although the tariffs are not included in this PMK.



Source : https://nasional.kontan.co.id/news/beleid-direvisi-ini-daftar-barang-ekspor-dan-impor-yang-dikenakan-pph-pasal-22