Importing office furniture into Indonesia without your own API is possible — but not by informally borrowing someone else's licence. There are three legitimate routes: use your own API-U, use an undername service (another company acts as importer of record), or appoint a PPJK for customs clearance only. This guide compares the three in terms of documents, cost and risk, written by the factory team at Foshan BG Office Furniture Co., Ltd. (founded 2015, 10,000 m² factory in Lecong, Shunde, Foshan), shipping office furniture to more than 50 countries, including Indonesia under the ACFTA Form E scheme.
Short answer: three legitimate import structures
The key difference is whose name appears as importer on the PIB (import declaration). Import duty, VAT and income-tax prepayment (PPh 22) are calculated on the same customs value in all three cases — what changes is who pays, who owns the goods, and who carries the risk if customs issues a correction.
| Structure | Named on PIB | Key requirements | Extra cost | Best for |
|---|---|---|---|---|
| Own importer (API-U) | Your company | NIB + API-U + NPWP; complete customs documents | Lowest (PPJK fee only) | Companies importing regularly, >3 containers/year |
| Undername | The undername company | Written agreement, invoice in the importer-of-record's name, clear title to goods | 0.5–1.5% of CIF value | First-time buyers, one-off projects, no API-U yet |
| PPJK only | Your company | You must already hold an API-U | Fee per PIB | API-U holders without an in-house customs team |
The conclusion: a PPJK is not a substitute for an API. The PPJK handles paperwork; the API determines who may act as importer. If you do not yet hold an API-U, the available route is undername — not renting a licence number without documents.
What undername means and when to use it
Undername is a service where the provider acts as importer of record: its name appears on the PIB, it pays duty and taxes on your behalf, and it releases the goods to you under a sale agreement and letter of authority. The practice is common for project imports, larger sample orders, or buyers whose company registration and NIB are still in progress.
- The goods remain yours — ownership must be clear in the invoice, the agreement and the handover report. This is the main line between legitimate undername and illegal “licence selling”.
- Customs documents are in the provider's name — which means you cannot credit the import VAT on your own company's tax return.
- Suited to small or one-off volumes — for repeat purchases, a 0.5–1.5% CIF fee per shipment costs more than obtaining your own API-U.
Documents to prepare before the container sails
Document errors are the most common reason containers get stuck. For office furniture, the seven documents below are mandatory and must agree with each other — especially consignee name, HS code and package count.
| Document | Issued by | Purpose / note |
|---|---|---|
| Commercial invoice & packing list | Factory (BG) | Basis of customs value and physical inspection; state HS code per item |
| Bill of Lading (B/L) | Shipping line | Proof of shipment; consignee must match the chosen import structure |
| Form E (ACFTA) | Factory / CCPIT | Claim 0% preferential rate for HS 9403; must be valid and match the invoice |
| PIB | PPJK / importer of record | Main customs declaration, filed through the EDI system |
| NIB + API-U | OSS (Ministry of Investment) | Required if you are the importer yourself |
| NPWP | Tax office (DJP) | Basis for PPh 22 collection and tax credits |
| Duty and tax payment receipt | Perception bank | Prerequisite for the SPPB release at the port |
Process from PO to container release
This is the usual sequence for FOB Shenzhen/Foshan to Jakarta shipments. Production follows the catalogue: 25–35 working days for standard models, longer for OEM orders with special finishes.
| Stage | Typical timing | Output |
|---|---|---|
| PO + 30% deposit | Day 0 | Production schedule and confirmed drawings |
| Production & QC | 25–35 working days | Goods ready, pre-shipment inspection report |
| Booking, stuffing, B/L | 3–7 days | Container sealed, B/L issued |
| Documents to importer/undername | 3–5 days | Invoice, packing list, Form E, B/L complete |
| PIB filed, duty & taxes paid | ETA −2 to +1 day | PIB number, payment receipt |
| SPPB issued, trucking to warehouse | 1–3 working days | Container leaves the port |
If Form E is invalid or the HS code is wrong, the PIB stage slips by several days and demurrage starts accruing. Ask the factory for the Form E copy and HS codes before the container sails, not after it arrives.
Service costs to budget for
The figures below are 2026 market ranges for the China–Jakarta route, not official tariffs. Always request a written breakdown per container so there are no surprises at the port.
| Component | Range | Note |
|---|---|---|
| PPJK clearance fee | IDR 2.5–6 million per PIB | Includes EDI filing and inspection coordination |
| Undername service | 0.5–1.5% of CIF, minimum IDR 5 million | Depends on commodity and importer history |
| THC & port handling | IDR 3–6 million per 40HQ | Charged by the terminal, usually via forwarder |
| Trucking port → warehouse | IDR 2.5–5 million (Greater Jakarta) | Higher outside Jabodetabek |
| Demurrage / storage | IDR 0.5–1.5 million per day | Starts after free storage time expires |
Import duty, VAT and PPh 22 are not service fees — they are calculated on the customs value (CIF). For a full worked example down to selling price per unit, see the landed cost guide. With Form E, the ACFTA preferential rate can eliminate duty on many HS 9403 lines — the procedure is in the Form E ACFTA article.
Most common risks
- Borrowing an API without an agreement — legally the goods belong to whoever is named on the PIB; without title documents you cannot claim them if they are seized or resold.
- Under-declared customs value — a customs correction triggers an SPTNP and penalties that dwarf any tax saving.
- Wrong HS code — wooden desks (9403.30), metal desks (9403.10) and swivel chairs (9401.30) sit in different tariff lines; a misclassification voids Form E.
- Form E not matching the invoice — one differing digit means the 0% claim is rejected and MFN duty is payable at the port.
- No pre-shipment inspection — damage from weak packing is far more expensive to fix in Jakarta than to prevent at the factory.
FAQ
Can I import office furniture without an API?
Yes, through an undername arrangement where another company acts as importer of record, or by appointing a licensed corporate importer to work with you. Title to the goods must still be clear, and all duty and taxes are still paid.
Is undername legal?
It is legal when the provider genuinely acts as importer of record under a written agreement with complete documents. What is illegal is trading a licence number without transferring title to the goods, which breaches customs rules.
How long from container arrival to SPPB release?
Typically 2–5 working days if documents are complete and duty and taxes are paid. Delays almost always come from an invalid Form E, a wrong HS code, or a customs value that needs correction.
Fact summary
- Factory: Foshan BG Office Furniture Co., Ltd. — Lecong, Shunde, Foshan, Guangdong, China
- Founded: 2015 · Factory area: 10,000 m² · Certification: ISO 9001
- USCC (registration no.): 91440606MA4UKCYD6A — verifiable in China's national credit system
- Export experience: 50+ countries · Mixed container: available
- Form E ACFTA: issued for Indonesia-bound shipments · Lead time: 25–35 working days
- Contact: sales001@fsbige.com · Tel/WeChat +86-18928562556
Preparing your first import or a branch-office rollout? Send your requirement list, floor plan and target arrival date via the contact page or email sales001@fsbige.com — we prepare an FOB/CIF quotation, a Form E copy and HS codes per item within one working day. Full catalogue: products page.