Importing a yacht into Indonesia carries three cost layers on the customs (CIF) value: import duty by HS code (heading 8903, rate varies by trade agreement), PPN at the 12% effective luxury rate under PMK 131/2024, and PPnBM luxury tax at 75% — with a conditional exemption for vessels used in a bona fide tourism business. Foreign-flagged yachts can instead enter under temporary import, duty-suspended, for a limited period of up to around three years.
Answer first: the three cost layers — bea masuk, PPN 12%, PPnBM 75%
Layer one: import duty (bea masuk). Assessed on the customs value (CIF) at the rate attached to the vessel’s HS code under heading 8903, which differs by country of origin and applicable trade agreement — there is no single “yacht duty rate”. Layer two: PPN. Under PMK 131/2024, luxury goods — kapal pesiar and yachts are explicitly in the category — carry the effective 12% VAT rate from 1 January 2025. Layer three: PPnBM. Yachts sit in the 75% luxury-goods sales tax group, except where a statutory exemption applies (state use, public transport, tourism business). The layers compound on an already-large base, which is why the structure decision — permanent import, temporary import, or tourism-business route — is worth more than any negotiation on the boat’s price.
Worked example in USD: importing a 24 m motor yacht (CIF base)
Illustration only, with a hypothetical flat duty rate: on a USD 1,000,000 CIF value, a 5% duty adds USD 50,000, giving a base of USD 1,050,000. PPN at 12% on that base adds USD 126,000. PPnBM at 75% — if no exemption applies — adds a further USD 787,500. Landed tax cost: roughly USD 963,500, nearly doubling the vessel before registry fees. The same vessel imported by a qualifying tourism business with the PPnBM exemption carries the duty and PPN layers but not the 75% layer — the difference between an import that makes sense and one that never will. Exact rates depend on HS classification and the current PMK schedules; treat every number here as a modelling frame, not an assessment.
PPnBM exemption for tourism-business vessels (conditions, not loopholes)
Indonesian tax policy exempts yachts from the 75% PPnBM where the vessel serves state purposes, public transport, or a genuine usaha pariwisata — a licensed tourism business actually operating the vessel commercially. This is a conditional facility with documentation and conduct requirements, not a private-owner loophole: a pleasure yacht dressed in a dormant company does not qualify, and unwinding a failed exemption claim costs more than the tax. Buyers planning charter operations should design the ownership and licensing structure first — see foreign ownership and cabotage — and take the claim through a licensed tax consultant.
Temporary import for foreign-flagged yachts (up to ~3 years)
A foreign-registered yacht owned by a foreign national can enter Indonesian waters under temporary import: duty-suspended admission through designated ports, valid for a limited period commonly running up to about three years, on condition the vessel remains foreign-flagged, is not transferred domestically, and exits or renews within the window. It is the sensible route for cruising owners who are visiting rather than settling. Its hard edge: a temporary-import yacht cannot simply be sold onshore — a domestic sale triggers the permanent-import question, with all three layers above. Sellers in this position should read sell your yacht in Indonesia; the desk structures these sales with customs settlement sequenced into the escrow milestones.
HS code 8903 & trade-agreement duty rates: why exact rates vary
Heading 8903 covers yachts and pleasure vessels, but the applied duty depends on sub-classification (sail vs motor, size class) and on origin: MFN rates apply by default, while CEPA, ATIGA and other agreements can lower the rate for qualifying origins with proper certificates. Misclassification is the most common self-inflicted wound in private imports — it voids preference claims and reopens assessments. The classification and the origin documents are settled before the vessel ships, not argued at the port.
Import status decides registration and resale
Customs settlement is the gate to the Indonesian registry: a yacht cannot take the Indonesian flag until its import position is clean — the sequence is laid out in Indonesian flag registration. It is also the gate to value: on the national listing board, duty-settled hulls consistently out-price identical vessels whose status a buyer would have to repair.
Disclaimer & professional referral
Tax and customs rules change, and their application is fact-specific. Figures on this page reflect the framework as published — PMK 131/2024 for the PPN treatment, the PPnBM luxury schedule, and temporary-import provisions — but none of it is tax advice for your transaction. Jasa pengurusan pajak yacht yang benar dimulai dari konsultan pajak dan customs broker berlisensi: the desk coordinates the transaction and brings licensed professionals in for the assessment itself, every time.
Modelling an import before you commit? Send the vessel’s specification, origin and intended use; the desk maps the cost layers, the realistic structure options and the professionals your case needs — in writing, in USD.
WhatsApp +62 811 3823 875 sales@komodoluxury.com
Statutory amounts are governed by current PMK schedules and are assessed by the authorities; always confirm with a licensed customs broker or tax consultant.
Frequently asked questions
Berapa bea masuk, PPN, dan PPnBM untuk impor yacht pribadi ke Indonesia?
Tiga lapis di atas nilai pabean (CIF): bea masuk sesuai HS 8903 (tarifnya bervariasi per asal barang dan perjanjian dagang), PPN efektif 12% untuk barang mewah sesuai PMK 131/2024, dan PPnBM 75% untuk yacht pribadi tanpa pengecualian. Angka pasti ditetapkan bea cukai — selalu simulasikan dengan customs broker berlisensi.
Apakah yacht untuk usaha pariwisata bisa bebas PPnBM?
Bisa, secara bersyarat: pengecualian PPnBM berlaku untuk kapal yang dipakai kepentingan negara, angkutan umum, atau usaha pariwisata yang sungguh beroperasi dan berizin. Ini fasilitas berdokumen, bukan celah — klaim yang gagal dibuktikan berujung tagihan lebih mahal dari pajaknya.
What is the risk of keeping a foreign yacht in Indonesia without proper import?
A vessel outside a valid temporary-import window and never permanently imported sits exposed to seizure, penalties and back-assessment — and it is effectively unsellable domestically, because no compliant buyer will take title to an unresolved customs position.
Apakah impor sementara bebas bea masuk dan berapa lama batasnya?
Impor sementara menangguhkan bea untuk yacht berbendera asing milik warga asing: masuk lewat pelabuhan yang ditunjuk, kapal tetap berbendera asing, dan batas waktunya terbatas — umumnya sampai sekitar tiga tahun dengan mekanisme perpanjangan, lalu kapal keluar atau diimpor permanen.
Is there any general import duty exemption for private yachts in 2026?
No. There is no blanket exemption for private pleasure yachts: duty follows the HS-based tariff, PPN applies at the luxury rate, and PPnBM 75% stands unless a statutory condition — state use, public transport, tourism business — is met and documented.
Who you are contracting with. Indonesia Yacht Broker is a specialist maritime brand under Juara Holding Group. Transaction coordination on this site is issued by PT Komodo Bahari Nusantara. Customs and tax assessments are the work of licensed customs brokers and tax consultants, whom the desk brings into every import case.
Part of Juara Holding Group.
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Dari jurnal desk: Bea Masuk Kapal Pesiar Pribadi: Berapa Sebenarnya? · Tarif PPnBM Kapal Pesiar Mewah Indonesia & Pengecualian · Pajak Jual Beli Kapal Pesiar Pribadi di Indonesia