How to Import Shoes from China to Indonesia: NIB, LS, Tariffs, Taxes & a Controlled Trial

Quick Answer: Indonesia Import Eligibility Must Be Proven Before the Purchase Order Becomes Binding

An Indonesian buyer should confirm the importer setup and NIB/API function, classify each model under the 8-digit BTKI code, check current Lartas restrictions in official systems, determine whether a Surveyor Report (Laporan Surveyor, or LS) or exemption applies, and model the applicable tariff and import taxes before production or shipment.

This is especially important because an outdated checklist can point to a cancelled requirement or overlook a new restriction. A lower merchandise entry point does not waive LS costs, freight, customs duty, import VAT, PPh Article 22 collection, port charges, warehousing or inter-island delivery. The commercial objective is a narrow city or channel pilot that produces usable fit, sell-through and logistics evidence before national expansion.

1. Do Not Use a 2024 Footwear Import Checklist in 2026

Many online guides still describe Permendag 8/2024 or earlier footwear rules. Indonesia's Ministry of Trade announced that Permendag 8/2024 was revoked and replaced by nine product-focused regulations. For footwear and other consumer goods, the current starting point is Permendag 23/2025 together with the general import rule and any later amendments.

This matters because an old checklist may tell the buyer to apply for a document that has been cancelled, or may omit the current LS or exemption requirement attached to the final HS code. Ask the Indonesian customs broker to produce a dated, written restriction check from SINSW before the purchase order becomes non-cancellable.

2. Confirm the Importer, NIB, and API Function

The importing company should hold a valid Business Identification Number (Nomor Induk Berusaha, or NIB) with the appropriate importing function and licensed business activity. The role of API-U or API-P depends on whether the entity imports goods for trading and distribution or for its own production and industrial use.

• API-U route: normally relevant to an importer bringing finished footwear for resale or distribution, subject to the permitted business scope and current rules.
• API-P route: generally associated with imports used for the importer's own production process; it should not be treated as a simple alternative route for trading finished shoes.
• Importer of record: the entity on the invoice, bill of lading or air waybill, customs declaration, tax records, and surveyor file should be consistent.

If a third-party importer of record is used, document who owns the goods, who pays customs taxes, who receives tax credits, who is responsible for labels and claims, and who holds the right to distribute the brand.

3. Classify Every Shoe Under the 8-Digit BTKI Code

Indonesian customs classification depends on the upper and outsole materials, construction, coverage of the ankle, protective toe features, use, and other technical characteristics. A textile walking shoe, a leather comfort shoe, a sandal, and footwear made mainly of rubber or plastics may fall under different tariff lines and different restriction entries.

The supplier should provide:

• clear product photographs and cross-section or construction details;
• upper, lining, insole, midsole, and outsole materials;
• closure type, ankle coverage, and any protective component;
• model, colour, and size range; and
• the intended ordinary, sports, safety, or other use.

The Indonesian importer or broker should verify the code in BTKI and SINSW. Do not apply one code to a mixed catalogue merely because all items are sold under one brand.

4. Check Lartas, LS, and Any Exemption Before Shipment

Larangan dan pembatasan (lartas) are Indonesia's import prohibitions and restrictions. Under the current footwear framework, listed HS codes can carry a border requirement for an LS or a Ministry of Trade exemption letter. An LS is produced through pre-shipment verification or technical inspection by an authorised surveyor.

The importer should confirm:

1. whether the exact 8-digit HS code appears in the regulated footwear list;
2. whether the shipment requires an LS, an exemption letter, or another output;
3. which importer type and business activity are eligible;
4. which surveyor should be appointed and when the request must be filed;
5. which country, port, quantity, product data, and documents must be included; and
6. whether the selected Indonesian port is permitted for the shipment.

Do not wait until the container arrives. A missing or inconsistent LS can prevent customs release and create demurrage, storage, and re-export risk.

5. Prepare One Consistent Import File

6. Compare MFN, ACFTA, and RCEP Tariff Treatment

Import duty varies by the BTKI code and origin treatment. Chinese-origin footwear may be eligible for a preferential rate under the ASEAN-China Free Trade Area or RCEP only when the product meets the applicable origin rule and the importer holds valid origin evidence. A shipment from China is not automatically an originating shipment.

Before choosing between Form E and RCEP origin documentation, compare the rate for the exact code and shipment year, confirm the product-specific origin rule, and review the transport route. The exporter, consignee, invoice, HS code, description, origin criterion, and shipment data should be consistent across the origin and customs documents.

7. Calculate All Import Taxes and Border Costs

An Indonesian landed-cost model should include more than customs duty. Depending on the product, date, importer status, and tax rules, the cash requirement can include import duty, VAT on import, import income tax collection (PPh Article 22), surveyor costs, port and terminal fees, customs brokerage, storage, local delivery, testing, and label work.

Tax rates and calculation bases can change, and preferential duty may depend on a valid origin claim. Ask the broker for a written estimate showing:

• customs value and exchange rate;
• MFN and available preferential duty options;
• VAT and PPh 22 treatment;
• LS, inspection, and clearance fees;
• port, storage, and delivery assumptions; and
• which taxes may be creditable or recoverable by the importer.

Calculate cost per sellable pair after shortages, quality failures, approved replacement credits, promotions, platform fees, retailer margin, and slow inventory.

8. Confirm Indonesian Labels, Claims, and SNI Applicability

The importer should confirm the current Bahasa Indonesia labelling requirements for the final product and sales channel before packaging is printed. Product name, size, materials, country of origin, importer or responsible business information, care instructions, and warnings should be reviewed against the applicable rule and actual product.

Indonesia has SNI standards for various types of footwear and test methods, including safety footwear. However, the existence of an SNI standard does not by itself prove that every ordinary comfort shoe requires mandatory certification. The importer should check whether the exact HS code, construction, use, or claim is covered by a mandatory SNI measure.

Do not market an ordinary comfort shoe as medical, orthopaedic, therapeutic, protective, or certified unless the necessary evidence and approvals exist.

9. Design for Indonesia's Climate and Distribution Geography

Indonesia's tropical climate and archipelagic distribution create product and inventory considerations. Evaluate breathability, drying time, outsole grip, weight, easy cleaning, closure durability, and comfort during warm-weather walking. The logistics plan should also reflect the lead time and cost of moving stock beyond the first port and warehouse.

A national launch can hide regional differences and tie up working capital. A first pilot should focus on a defined customer group and a manageable city or channel cluster, with enough stock in core sizes to produce useful data.

10. Use Samples and Pre-Shipment Inspection as Commercial Controls

Sample evaluation should cover both product quality and local sellability. Test fit across several sizes and foot shapes, try-on ease, heel hold, forefoot room, cushioning, outsole behaviour, closure performance, heat comfort, and the customer's willingness to pay the target retail price.

Before final payment, inspect model, colour, size assortment, pair matching, workmanship, bonding, stitching, outsole attachment, packaging, carton marks, Indonesian labels if applied at origin, and quantities. The approved sample and written specification should control acceptance.

11. Build a Low-Risk First Order

Use samples and a written specification to validate fit, materials, Indonesian label content, packaging and planned retail price. Then choose a controlled mixed-SKU test with a limited number of core models and meaningful depth in likely sizes. There is no single universal MOQ for every ZULIZ partner, market or product programme.

For a qualifying first commercial order under an agreed written support plan, eligible purchased pairs may be matched with an equal number of eligible support pairs at no additional merchandise charge. Support SKUs may differ from purchased SKUs, helping a city or channel pilot compare adjacent needs while keeping the paid assortment disciplined. Eligibility, mix, quantity, timing and all other conditions must be confirmed in writing; support is not automatic for every style, order or reorder and does not waive surveyor work, freight, insurance, import duty, Indonesian taxes, customs handling or domestic distribution.

Measure sell-through by model and size, exchange and return reasons, realised gross margin, port-to-warehouse cost, delivery cost by city, stock-outs and replenishment time. Expand geography only after the importer can repeat both the customs process and the local supply economics.

Current ZULIZ Cooperation Terms: Reduce Brand-Entry Friction Without Hiding Import Cost

ZULIZ does not charge a brand usage fee, and the US$50,000 brand security deposit is waived under the current cooperation policy. This lowers brand-level entry friction; it does not mean that opening, importing or operating in Indonesia is cost-free. NIB and importer compliance, Lartas or LS procedures, freight, customs duty, VAT, PPh Article 22, port and surveyor charges, labels, domestic delivery, staffing, marketing and working capital remain real and must be budgeted separately.

Merchandise support is conditional and written

For a qualifying first commercial order under an agreed written support plan, eligible purchased pairs may be matched with an equal number of eligible support pairs at no additional merchandise charge. Support SKUs may differ from purchased SKUs. Eligibility, assortment, quantity, timing and all other conditions must be confirmed in writing; the support is not automatic for every style, order or reorder.

Do not confuse merchandise cost with landed cost or profit

For selected styles, effective average merchandise cost can start below US$10 per pair after applicable first-order support. This is not a universal wholesale price and it is not landed cost. Freight, insurance, duty, tax, customs, labels, local delivery and operating costs remain additional. A 60%–70% average retail gross-margin planning target may be achievable under suitable local pricing and normal sell-through. It is gross margin, not net profit, and no sales, margin, payback or return is guaranteed.

After-sales and market rights must follow written rules

For qualifying sole separation or sole breakage within the applicable one-year written policy, retain the normal purchase evidence, SKU details, photographs and video. After review and approval, the corresponding amount is credited directly against the cooperation partner's goods payment. Any exclusive territory or channel right exists only if it is expressly included in a signed agreement.

12. How ZULIZ Can Support an Indonesia Distributor Evaluation

ZULIZ develops comfort-focused footwear for older adults, including walking shoes, easy-on styles, men's and women's comfort footwear, travel-oriented products and sandals. A partner in Indonesia should evaluate the range against the target city cluster, older consumer profile, climate, retail channel, price point and logistics route rather than copy an export catalogue into the first shipment.

Qualified partners can discuss BTKI construction data, LS review inputs, samples, size guidance, inspection criteria and a measurable pilot. Samples or a controlled mixed-SKU test may precede a commercial order. The applicable MOQ, lead time, product availability, inspection scope, Incoterm, price and any first-order support must be confirmed for the specific project in writing.

ZULIZ reports that global cumulative sales have exceeded 100,000,000 pairs. This statement is brand-reported context, not a forecast of sales in Indonesia. Local sell-through remains the decisive commercial test, and any exclusive territory or channel right exists only in a signed agreement.

Request an Indonesia Sample, LS Data Pack, and Trial-Order Proposal

For a decision-ready response, share the target cities, NIB/API setup, import port, current stores or wholesale accounts, online channels, customer profile, target price, preferred categories and launch date. State whether the immediate objective is sample validation, a controlled test, a qualifying first commercial order or a larger market rollout.

The discussion can then cover BTKI and LS review inputs, tariff and tax modelling, Indonesian label planning, sample evaluation, a mixed-SKU trial and any qualifying first-order support. Ask for one dated written proposal that separates merchandise, first-order support, freight, duty, tax, clearance and local costs; this prevents a low product figure from being mistaken for the full landed cost in Indonesia.

Business enquiries: Ray.pang@zuliz.com
Telephone / WhatsApp: +86 177 2761 6668

Official Indonesian Sources to Verify

• Ministry of Trade: Permendag 16/2025 general import policy
• Ministry of Trade: Permendag 23/2025 on consumer-goods imports
• National Standardization Agency: footwear SNI catalogue

Regulatory note: Indonesia's import restrictions, LS entries, port rules, tariffs, taxes, and mandatory standards can change. Confirm the final BTKI code and current SINSW requirements with the importer, authorised surveyor, customs broker, and relevant authority before production and shipment.