For importers and exporters, PIB and PEB are the two most mentioned documents — and the most easily confused. Both are customs declarations filed with the customs authority through the CEISA system, but they point in opposite directions: PIB is for goods entering (imports), PEB is for goods leaving (exports). This article clearly separates the two.
PIB vs PEB at a Glance
PIB
Import · Goods Entering Indonesia
PEB
Export · Goods Leaving Indonesia
Duty/Tax
Applies to PIB
CEISA
Filed via DJBC System
What Is PIB (Import Declaration)?
PIB is the document used to declare the import of goods to the customs authority. It serves as the basis for calculating and paying import duty and import taxes (VAT, income tax), so goods declared with PIB are assessed and may be released from the customs area only after a release decision is granted.
What Is PEB (Export Declaration)?
PEB is the document used to declare exports of goods (goods leaving Indonesia to other countries). Its main purpose is export administration and supervision — not as a basis for collecting tax (exports are generally not subject to export duty). PEB is also a prerequisite for obtaining customs documents required by banks and one of the requirements for claiming benefits such as export restitution or export credit facilities.
Core Differences Between PIB and PEB
| Aspect | PIB (Import) | PEB (Export) |
|---|---|---|
| Direction of goods | Goods entering Indonesia | Goods leaving Indonesia |
| Full document name | Import Declaration | Export Declaration |
| Who files | Importer or customs broker (PPJK) | Exporter or customs broker (PPJK) |
| Main purpose | Basis for import duty & import taxes | Export administration & supervision |
| Charges | Import duty, VAT, import income tax | Generally no export duty |
| Related facilities | Standard PIB, facility PIB, temporary PIB | Standard PEB, consolidated PEB, subcontract PEB |
When Are PIB and PEB Filed?
Goods arrive from abroad → PIB
Every import of goods must be declared with PIB, except goods covered by specific exemptions (passengers' personal effects, postal items, etc. per regulations).
Goods are shipped abroad → PEB
Every export of goods must be declared with PEB by the exporter. For certain controlled export goods, rules apply according to the type of goods.
Penalties for Late or Incorrect Filing
Consequences you should know
- Imported goods not declared with PIB can be classified as undeclared goods — risking fines or detention.
- Inaccurate PIB data (under-invoicing) can trigger examination, re-assessment of customs value, and correction of charges plus fines.
- An incorrect or incomplete PEB requires correction by the exporter; goods exported without PEB may face administrative customs penalties.
Tips to Get It Right
- Remember the direction: I = Import = In, E = Export = Out.
- Hand the filing to a licensed customs broker (PPJK) if unsure — check our guide to verifying a licensed PPJK.
- Make sure the data (value, HS code, quantities) is accurate before submitting to CEISA — corrections after release are more complicated.
PIB vs PEB FAQ
What is the short difference between PIB and PEB?
PIB is for imports (goods entering Indonesia) and gives rise to import duty and import taxes. PEB is for exports (goods leaving Indonesia) and is used for export administration and supervision.
Is PEB subject to tax?
Generally no. Unlike PIB, which is the basis for levying import duty, VAT, and import income tax, PEB is generally not subject to export duty, except for certain commodities designated by the government.
Who files PIB and PEB?
The importer (for PIB) and the exporter (for PEB) are responsible, and they may appoint a licensed customs broker (PPJK) to file either document through the CEISA system.
Are PIB and PEB both filed in CEISA?
Yes. Both are filed through the CEISA system operated by the Directorate General of Customs and Excise, although with different workflows and menus.
Can one company use both PIB and PEB?
Yes. A company that both imports and exports uses PIB for imports and PEB for exports separately according to the document being processed.
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