Posted on May 31, 2018
Australian GST on Low Value Goods – FedEx Shipping Guide
From 1 July 2018, the Australian Government will introduce a 10% goods and services tax (GST) on the sale of goods valued at AUD1,000 or less, which have been imported into Australia by consumers.
Overseas merchants with annual sales into Australia of AUD75,000 or more will be required to comply with this new legislation. For details please go to the Australian Tax Office website or send an email to AustraliaGST@ato.gov.au.
This new legislation also requires merchants to provide relevant tax information to the transporter of low value goods. FedEx will collect this information electronically via its FedEx shipping software programs. Please click here for the shipping guide on low value goods to Australia.
Posted on January 30, 2018
Handling of Shipments Related to the 2018 Pyeongchang Winter Olympics/ Paralympics in South Korea (updated)
The 2018 Pyeongchang Winter Olympic and Paralympic games will take place in South Korea from February 9 to February 25 and March 9 to March 18, 2018 respectively.
Shipments brought into South Korea for Pyeongchang Olympic/Paralympic purposes are subject to Special Exemption Procedures (SEP), which gives exemptions on duties and taxes. There is no need to apply for SEP for goods for personal use that are valued under USD150 as these are tax exempt.
According to the official guideline by the Pyeongchang Organizing Committee for the 2018 Olympic and Paralympic Winter Games (POCOG), only the official logistic supplier, Hanjin Transportation (Hanjin), offers SEP on duties and taxes at an additional charge.
Customers who ship Olympic and Paralympic-related materials to South Korea should indicate “POCOG SEP APPLY” on the consignee section of the air waybill and commercial invoice of their shipments. This is a requirement by POCOG to apply for SEP and helps us identify applicable shipments.
Upon arrival of applicable shipments, FedEx will contact recipients for confirmation and forward applicable shipments to Hanjin for SEP customs clearance and domestic delivery. The SEP-related costs will be charged directly by Hanjin, and FedEx will not be able to refund any portion of shipping charges for those shipments.
From February 1 till March 18, 2018, FedEx Express is unable to transport any shipments to the Olympics/Paralympics restricted areas in South Korea as the only the official transportation supplier is permitted access. FedEx provides consignees with the option to receive their shipments outside the restricted areas without an additional charge. FedEx will directly contact the consignee in Korea before a shipment’s delivery and provide detailed information about how to receive the shipment outside the restricted areas.
Posted on January 4, 2018
Clearance Status Tracking in ID Customs Website
To obtain clearance status of import shipments, customers can visit http://beacukai.go.id/barangkiriman.
To check non-document shipments, customer can directly enter FedEx air waybill number into the provided field. To check document shipments, please reach out to FedEx Customer Service to obtain the consolidated document submission number that will be used as tracking number. Please be advised that this tracker is valid only for non-formal (non-PIB) clearance type.
Customer can also find the link on fedex.com/id home page under “Useful Link”.
Posted on December 15, 2017
Changes of duty and tax exemption for imports to Taiwan
The Customs Administration, Ministry of Finance of Taiwan amended the "Regulations Governing Customs Clearance Procedures for Air Express Consignments". Effective 1 January 2018, the de minimis amount for import low-value duty-free consignment will be NTD$ 2,000, down from NTD$ 3,000.
If you have any questions about the regulatory changes, please contact your Sales Representative or our Customer Service Hotline.
Posted on June 26, 2017
Regulation change on express shipments to South Korea (Effective July 1, 2017)
Effective July 1, 2017, Korea Customs Service (KCS) will apply the formal entry process on any import express shipments to South Korea that have an incomplete consignee address or incomplete telephone number on customs documents, regardless of the declared value. The formal entry process will take at least one day longer for customs clearance than the informal entry process, which is normally applied to express shipments valued less than USD 150 (or USD 200 from the U.S.).
In order to avoid delays for your shipments to South Korea, please include an accurate and complete consignee address and telephone number on your air waybill and/or commercial invoice.
Posted on April 6, 2017
Indonesia New Regulation for Import Shipments Through Courier Service Companies (Regulation PMK 182/PMK.04/2016)
A new import regulation, PMK 182/PMK.04/2016, was rolled out in Indonesia in January 2017. The full implementation of the new regulation at the Customs and Excise Office in Soekarno-Hatta International Airport, Cengkareng, is scheduled on 27th April 2017.
The key changes introduced by the new regulation are as follows:
- There are now 3 clearance classifications, based on the value of the shipment:
- Shipments with values not exceeding USD 100;
- Shipments with values more than USD 100 but not exceeding USD 1,500; and
- Shipments with values more than USD 1,500.
- Limitation of the exemption value of goods (de minimis) will change from USD 50 to USD 100. If a shipment’s value is greater than USD 100, duty tax will be applied to the full value of the shipment;
- Shipments with a value more than USD 100 but not exceeding USD 1,500 can be processed using one of the following methods:
- Consignment Note with flat 7.5% import duty (except for textbooks, which attract a 0% import duty); or
- Formal entry (PIB) for business entities or simplified formal entry (PIBK) for personal shipments.
- Shipments with a value more than USD 1,500 can be processed using PIB for business entities or PIBK for personal shipments.
You may refer to the table below for more detailed information.
In preparation for the new regulation, please download this form and complete it with the required information and send it together with copies of your import documentation to email@example.com and cc firstname.lastname@example.org.
|Import type and duty||
Supporting document and remarks
Not exceeding USD 100
|Personal or Business entity||Free||By Customs||
|More than USD 100 but less than USD 1,500||Personal or Business entity||Import duty is a flat 7.5%, except for textbooks 0%
|By Customs with a flat import duty of 7.5%||
PIB for business entity or PIBK for personal:
Import duty is calculated based on the Customs Tariff Book (BTKI) rate.
|By importer (self-assessment) and validated by Customs|
|More than USD 1,500||Personal||
Import duty is calculated based on the BTKI rate.
|By importer (self -assessment) and validated by Customs||
Import duty is calculated based on the BTKI rate
- Previous Posts
Regulatory changes of duty and tax exemption for imports to Taiwan
Posted on June 28, 2017
Effective 1 July 2017, the Customs Administration, Ministry of Finance of Taiwan will exclude frequent importers who enjoyed the duty and tax exemption for shipments with a dutiable value of less than NTD$ 3,000. A frequent shipper is defined as one who imports six shipments or above within six months into Taiwan. The observation periods are fixed for every six months, January-June and July-December. Shipment counts will be reset to zero every January 1 and July 1.
The MINISTRY OF FINANCE Order is hereby given for the promulgation of the definition of the term "frequently imported" stipulated under Paragraph 2, Article 49 of "Customs Act" (promulgation shall be effective from 1 July 2017).
If you have any questions about the regulatory changes, please contact your Sales Representative or our Customer Service Hotline.
Stricter regulations on importing certain nicotine products to South Korea (Effective January 1, 2017)
Posted on December 22, 2016
The Ministry of Environment of South Korea will tighten the regulations on importing nicotine products to South Korea, effective January 1, 2017.
All importers of undiluted nicotine or solutions containing more than 1% nicotine into South Korea must submit Specifications of Chemical Materials to the Korea Chemicals Management Association. Violators will receive a fine of no more than 10 million South Korean Won (KRW).
If the accumulated weight of imported nicotine from January 1 of each year exceeds 100kg, importers must submit a Toxic Hazard Importation Declaration to the Ministry of Environment of South Korea. Violators will receive a fine of no more than 30 million KRW or no more than one year of imprisonment.
All products containing more than 1% nicotine can only be transported on vehicles approved by the Ministry of Environment of South Korea with a proper warning sticker attached on the exterior of the vehicle. Nicotine products are prohibited to be mixed with other non-toxic products during transport. A fine of no more than 50 million KRW or no more than three years of imprisonment will be imposed for the violation on these regulations.
FedEx Express is unable to transport any shipments in South Korea containing products with more than 1% nicotine. Customers who import such nicotine products need to pick up their shipments at the FedEx facility at Incheon Airport with their own transportation arrangement that meets the Ministry of Environment of South Korea requirements.
De Minimis Tax Exemption Provision on imports into the Philippines (Effective on October 26, 2016)
Posted on November 8, 2016
De Minimis Tax Exemption Provision on imports into the Philippines
On October 26, 2016, the Philippines Bureau of Customs will implement a new De Minimis Tax Exemption Provision to increase the threshold from Php 10 to Php 10,000.
Importations into the Philippines with a Free on Board (FOB) or Free Carrier (FCA) value of Php 10,000 (or approx. USD200) or less will not be subject to duties and taxes.
For full details about the Customs memorandum, please visit http://customs.gov.ph/wp-content/uploads/2016/10/CAO-2-2016-ONAR-DE-MINIMIS.pdf
Should you have any question, please call your local FedEx Customer Service team.
IATA Changes to the Provisions for the Transport of Lithium Batteries (April 1, 2016)
Posted on March 21, 2016
Effective April 1, 2016, the International Air Transport Association (IATA) will make the following changes to the provisions for the transport of lithium batteries.
- All stand-alone lithium ion batteries (UN3480, P. I. 965) must be shipped at a state of charge (SoC) not exceeding 30% of their rated design capacity.
- Stand-alone lithium ion batteries (UN3480, P. I. 965, Section II), at an SoC greater than 30% are not permitted. - Stand-alone lithium ion batteries (UN3480, P. I. 965, Section IA and IB) (acceptable to dangerous goods locations only), at an SoC greater than 30% may only be shipped with written approvals by the State of Origin and the State of the Operator.
- Stand-alone lithium ion batteries (UN 3480, PI 965, Section IA, IB and Section II) are forbidden as cargo on passenger aircraft.
- Only one package of stand-alone lithium ion batteries (UN 3480 PI 965, Section II) and stand-alone lithium metal batteries (UN 3090 PI 968, Section II) may be included in any overpack or single consignment. There is also a limit of 8 cells or 2 batteries per overpack.
- When the package is placed in an overpack, the lithium battery handling label and Cargo Aircraft Only label required by this packing instruction must either be clearly visible or the label must be affixed on the outside of the overpack, and the overpack must be marked with the word “Overpack”
- Packages prepared according to Section II of PI 965 and PI 968 must be offered to the operator separately from other cargo and must not be loaded into a unit load device (ULD) before being offered to the operator.
Due to airline restrictions and government regulations, some countries/territories are not available as origins or destinations for certain lithium battery shipments. Please contact Customer Service for information on these service limitations.
This prohibition impacts all FedEx Express international services including FedEx International Priority (IP), FedEx International Economy (IE), FedEx International Economy Freight (IEF), FedEx International Priority Freight (IPFS), FedEx International Premium, FedEx International Express Freight (IXF) and FedEx International Airport to Airport (ATA).
This restriction generally does not apply to lithium-ion and lithium-metal batteries packed with equipment or contained in equipment.
Further information regarding IATA regulations on lithium batteries can be found here.
If a shipment inadvertently is transported to a prohibited destination country/territory, it will become “undeliverable” and will be returned to the shipper/sender when possible, following standard procedure. The shipper will be charged for:
|-||transportation to the destination country/territory|
|-||transportation from the destination country/territory|
|-||any customs duties & taxes FedEx has already been assessed by destination customs for the shipment.|
Prohibition of the Import of Used Information Technology Products to Vietnam (Effective December 15, 2015)
Posted on December 7, 2015
The Ministry of Information and Communications of Vietnam will prohibit the import of used Information Technology (IT) products to Vietnam effective December 15, 2015. This prohibition applies to used IT products such as laptops, tablets, mobile phones, speakers, flash disk drives and digital cameras, as well as liquid-crystal display and light emitting diode screens. The ban will also apply to used components and accessories of these products.
Exceptions apply when a shipment has an import license from the Ministry of Information and Communications of Vietnam. The import license may be issued when used IT items are imported to Vietnam for science research or study, or for recycling processing or repair purposes for foreign traders.
- Local Regulatory Update
New Duty Excise and Tax Payment Process
Posted on June 14, 2016
On January 1st 2016, the Indonesian Customs Office introduced a new Customs, Excise and Tax payment process for formal entry shipments ("PIB" entry type). Starting May 1st 2016, the Indonesian Customs Office added informal entry shipments ("PIBK" entry type) to the new payment process.
The new process replaces the Customs, Excise and Tax Receipt letter or "Surat Setoran Pabean Cukai dan Pajak" (SSPCP) and State Revenue Transaction Number form or "Nomor Transaksi Penerimaan Negara" (NTPN) with a single State Revenue Receipt or "Bukti Penerimaan Negara" (BPN) as proof of payment for duty, excise and tax. Instead of receiving an SSPCP and NTPN in hard copy, customers will now receive a soft copy of the BPN from the Bank where the payment is made.
Customers will also receive a soft copy of the Customs Release Note or "Surat Persetujuan Pengeluaran Barang" (SPPB) and Customs Declaration Form (PIB/K) without Customs and Bank stamps. Customers may refer to the Customs Declaration (PIB/K) and BPN for duty and tax details.
Old system documentation
New system documentation
To ensure data accuracy and to expedite the shipment clearance process, we encourage customers to update their details such as a copy of their Tax ID number or NPWP, Importer Registration number and other import related documents, with our Customer Service team.
New Regulations on the Importation of Forestry Products into Indonesia
Posted on May 3,2016
The Indonesia Ministry of Trade implemented a new regulation, 97/M-DAG/PER/11/2015, on importing forestry products. This regulation requires the consignees in Indonesia to be registered as importing companies with an importers’ registration number, namely the API (Angka Pengenal Impor), and import approval, namely PI (Persetujuan Impor). The PI is a special license from the Indonesia Ministry of Trade to import forestry products into the country/territory.
To avoid customs delays we encourage our customers to comply with this regulation before shipping forestry products into Indonesia. Customers can obtain the license electronically through the Ministry of Trade website at http://inatrade.kemendag.go.id
Forestry products include but are not limited to:
1. Wood products such as fuel logs, veneer, plywood, particleboard, fiberboard, etc.
2. Wood boxes, packing, frames, barrels
3. Parts of carpentry tools made of wood
4. Tableware, kitchenware made of wood
5. Wooden furniture
6. Jewelry boxes, marquetry, statuettes, and other ornaments made of wood
7. Wood pulp
8. Paper used for writing, printing or other graphic purposes
9. Toilet paper, tissue, paper towels, table napkins, table cloths, articles of apparel or clothing made of paper, etc.
10. Kraft paper, paperboard, greaseproof paper, cigarette paper, wallpaper
11. Carbon paper, other self-copy paper, stationary paper
12. Original engravings, prints and lithographs, framed or not framed
Shipment Value Assessment Process by Indonesian Customs
Posted on September 21, 2015
Not providing the actual transaction value for a shipment to Indonesia may lead to the Indonesian Bureau of Customs assessing a higher value as the import value of a shipment, resulting in higher import duties and taxes.
When processing clearance approval for import shipments, the Indonesian Bureau of Customs follows the Valuation Ruling guideline as defined in Article VII of the General Agreement on Tariffs and Trade from the World Trade Organization (WTO). This ruling specifically requires the value on the invoice to be the actual transaction value, defined as the price paid when acquired or the price payable upon exportation to Indonesia. If Customs cannot establish the value as the actual transaction value, Customs will utilize other methods as defined in the Valuation Ruling guideline to establish what Customs believes to be the right value, including comparing against historical information on the value of identical or similar shipment content.
In order to support the declared value on your shipment as the transaction value when shipping into Indonesia, customers are advised to provide proof of the transaction or payment as a supporting document in addition to the Commercial Invoice.
As a reminder, all non-document imports into Indonesia are subject to valuation by the Indonesian Bureau of Customs regardless of the purpose of the shipment.
For more information please call our local customer service team.