Indonesia can be considered the most difficult in the world, in addition to the requirements for FORM E are particularly stringent, and if you do not get it right, you will be refunded and fined!
The Indonesian customs authorities take measures such as suspending preferential tariff treatment, holding the goods, collecting security deposits or levying taxes on goods that have been returned to them, and then refunding or otherwise processing them according to their findings. This, coupled with irregularities such as non-refund of deposits by the Indonesian side, has resulted in serious damage to the interests of enterprises.
About half of the certificates returned by Indonesian Customs were refunded with a deposit and tariff concessions, while the rest were subject to the usual tariffs and non-refundable deposits, some of which were even subject to fines several times the tariff. To avoid losses, some enterprises had to choose to forgo the FTA tariff concessions.