KMK 74/2026: Update to the Provisions on Import Restrictions and Supervision of Used Electronic Goods for Industrial Purposes in Batam

Introduction

On 8 October 2026, the Minister of Finance issued Decree of the Minister of Finance of the Republic of Indonesia Number 74/MK/BC/2026 on Goods Subject to Import Restrictions under Regulation of the Minister of Trade Number 24 of 2025, as amended by Regulation of the Minister of Trade Number 23 of 2026 (“KMK 74/2026”), which entered into force on 9 October 2026. This Decree establishes a list of goods subject to import restrictions and subject to supervision by the Directorate General of Customs and Excise (DGCE) at the border, while also replacing the previous provisions under Decree of the Minister of Finance Number 29/KM.4/2025.

The urgency of issuing KMK 74/2026 stems from the need to adjust the list of goods subject to import prohibitions and/or restrictions to ensure alignment with changes to import policies and regulations established by the Ministry of Trade. Specifically, the issuance of this Decree constitutes a follow-up measure to Regulation of the Minister of Trade No. 23/2026, which amends Regulation of the Minister of Trade No. 24/2025.

Comparison

KMK 74/2026 revokes and replaces Decree of the Minister of Finance Number 29/KM.4/2025 on Goods Subject to Import Restrictions under Regulation of the Minister of Trade No. 24/2025 (SEVENTH STIPULATION). The following comparison illustrates the principal differences between the two decrees.

Key Provisions

Supervision of Import Restrictions at the Border

As stipulated in the FIRST STIPULATION of KMK 74/2026, the Directorate General of Customs and Excise (DGCE) supervises compliance with import restriction requirements at the border pursuant to Regulation of the Minister of Trade No. 24/2025, as amended by Regulation of the Minister of Trade No. 23/2026. Furthermore, the SECOND STIPULATION establishes the list of goods subject to import restrictions, as set out in Appendix I to KMK 74/2026.

The establishment of this list serves as the basis for the DGCE to supervise compliance with import restriction requirements before goods are released from the customs area. Appendix I covers 79 tariff lines (HS codes), comprising 13 tariff lines for used lithium batteries and 66 tariff lines for non-hazardous and non-toxic waste. These provisions apply to goods imported through ports or airports into Indonesian territory generally.

Extension of Supervision to Special Zones

The THIRD STIPULATION of KMK 74/2026 provides that supervision of goods subject to import restrictions, as listed in Appendix I, also applies to the entry of goods into and the removal of goods from Free Trade Zones and Free Ports (KPBPB), Bonded Stockpiles (TPB), and Special Economic Zones (KEK).

Used Electronic Goods for Industrial Purposes in the Batam KPBPB

As stipulated in the FOURTH STIPULATION of KMK 74/2026, used electronic goods for industrial purposes, as listed in Appendix II, may only be brought into the Batam Free Trade Zone and Free Port Area (KPBPB) for industrial purposes within that zone. Such goods may also not be removed from the Batam KPBPB to other KPBPB areas, Special Economic Zones (KEK), Bonded Stockpiles (TPB), and/or other locations within the customs territory.

Appendix II to KMK 74/2026 covers 117 tariff lines encompassing various types of used electronic goods, including:

• printing, photocopying, facsimile, and plotting machines (HS 8443);

• computers, laptops, input devices, and peripherals (HS 8471);

• electric motors (HS 8501), transformers and battery chargers (HS 8504), and vacuum cleaners (HS 8508);

• telephones, smartphones, modems, and network equipment (HS 8517);

• loudspeakers and audio equipment (HS 8518);

• cameras, monitors, projectors, and televisions (HS 8525, 8528, 8529);

• photovoltaic cell modules or solar panels (HS 8541.43), game remote controllers (HS 8543.70.21), and kWh meters (HS 9028.30).

These provisions establish special treatment for imports of used electronic goods for industrial purposes into the Batam KPBPB by restricting their use and circulation to ensure that they remain within the zone.

Authority Responsible for Supervision in Batam

The FIFTH STIPULATION provides that supervision of the entry of used electronic goods for industrial purposes into the Batam KPBPB is carried out by a task force established by the Head of the Batam KPBPB Concession Agency. Unlike the goods listed in Appendix I, which are directly supervised by Customs and Excise, the goods listed in Appendix II in Batam are supervised by a task force established by the zone authority.

Closing

KMK 74/2026 was issued to align import supervision policies within the Directorate General of Customs and Excise with changes to the Ministry of Trade’s policies under Regulation of the Minister of Trade No. 23/2026. This Decree updates the list of goods subject to import restrictions and introduces additional provisions governing used electronic goods for industrial purposes, which were not previously regulated under KMK 29/KM.4/2025.

For business operators, KMK 74/2026 should serve as a reference for ensuring compliance with import restriction requirements, including applicable licensing and supervision requirements in customs areas and special zones. In particular, imports of used electronic goods for industrial purposes are restricted exclusively to the Batam KPBPB, and such goods may not be removed to other zones or locations as specified in the Decree.