Discounts May Reduce Import Customs Value Under PMK 144/2022

Jakarta, 10 November 2025 – Ministry of Finance Regulation (PMK) No. 144/2022 allows discounts to reduce the customs value of imported goods when the discount satisfies the regulation’s conditions. Customs value, the basis for import duty calculation, is defined as the transaction price actually paid or payable for the goods.

Under Article 2 paragraph (1) and Article 5 paragraph (1) of PMK 144/2022, the transaction value includes the price of the goods plus any additional costs not already reflected in that price. A discount can be deducted from the transaction value if it is generally applicable in trade (non‑discriminatory) and clearly documented on the invoice, such as cash, quantity, trade, loyalty, or other widely used discounts.

When an eligible discount is applied, the customs value becomes the net price and the import duty payable is lowered. If the transaction value cannot be established, customs authorities resort to fallback methods—identical or similar goods, deduction, computation, or repetition—according to the hierarchy set out in the regulation.