Until 31 Dec 2026
GSP rate or normal duty
Goods that meet the GSP origin rules pay the lower GSP rate. Some goods already pay normal duty today, for example crude palm oil.
On 1 January 2027, Indonesia leaves the EU's GSP scheme and its goods pay normal EU duty. The EU–Indonesia CEPA will remove or lower EU duty on most Indonesian goods, but it is not in force yet. Neither changes the EU roles your goods need: an importer, a VAT representative, an EU responsible person and packaging registration. Here is what changes, what stays, and how to get your goods to EU customers.
Short answer
From 1 January 2027, Indonesia is no longer an EU GSP beneficiary: all Indonesian goods lose their GSP preferences and pay normal EU duty. The EU–Indonesia CEPA, finalised on 23 September 2025, will remove or lower EU duty on most Indonesian goods, but it is not in force: the Commission proposed it to the Council for signature on 29 June 2026, and no date is set. Until it applies, normal duty applies. Neither GSP nor the CEPA changes the EU roles: your goods still need an EU importer, VAT registration, a responsible person for consumer products and packaging registration.
Last reviewed: November 2026
The gap between the end of GSP and the start of the CEPA is the period to plan for. In it, Indonesian goods pay normal EU duty.
Until 31 Dec 2026
Goods that meet the GSP origin rules pay the lower GSP rate. Some goods already pay normal duty today, for example crude palm oil.
From 1 Jan 2027
Under the new GSP Regulation (EU) 2026/1395, Indonesia is no longer a beneficiary, because it has been classified as an upper-middle-income country for three consecutive years.
Once the CEPA applies
Zero or lower EU duty on most goods of Indonesian origin. No new access for rice, sugar, eggs, fresh bananas or ethanol, and limited quotas for garlic, mushrooms, sweetcorn, manioc starch and high-sugar products. No date is set.
EU customs duty on goods from Indonesia, from the EU's TARIC database for Indonesian origin, checked on 5 November 2026. The GSP rate applies only to goods that meet the GSP origin rules.
| Goods (code) | Until 31 Dec 2026, with GSP | From 1 Jan 2027, normal duty |
|---|---|---|
| Sports shoes with rubber or plastic soles and textile uppers (6404 11 00) | 11.9% | 16.9% |
| Cotton T-shirts (6109 10 00) | 9.6% | 12% |
| Women's shoes with leather uppers, not covering the ankle (6403 99 98) | 3.5% | 7% |
| Roasted coffee, not decaffeinated (0901 21 00) | 2.6% | 7.5% |
| Cocoa butter, fat and oil (1804 00 00) | 4.2% | 7.7% |
| Leather handbags (4202 21 00) | 0% | 3% |
| Crude palm oil, other than for technical or industrial uses (1511 10 90) | 3.8%: no GSP rate for Indonesia today | 3.8% |
| Green coffee (0901 11 00), wooden dining and living room furniture (9403 60 10), beauty and skin-care preparations (3304 99 00) | 0% | 0% |
Once the CEPA applies, its rate replaces normal duty for goods of Indonesian origin. Your rate depends on your full product code (TARIC): check it for Indonesia in Access2Markets or TARIC.
The preference is not automatic. Three conditions, each with its owner. The texts become final on signature, and they set the exact formats.
1
Only goods significantly processed in Indonesia qualify, under product-specific rules of origin. Goods made in third countries don't.
2
A statement on origin, made out by the exporter. Self-certification: no certificate from an authority.
3
The CEPA rate is claimed in the import declaration, based on your statement on origin, and customs check the origin with the importer first. When you sell from stock in the EU, that importer is us.
EU product, packaging and tax rules apply to Indonesian goods with or without a preference. The Commission says the CEPA will not require the EU to amend its rules, regulations or standards. Who does each one, and where we fit.
| Rule | Applies to | Who does it | With Noda |
|---|---|---|---|
| EU responsible person (GPSR) | Consumer products sold in the EU | A responsible economic operator in the EU: the manufacturer, importer, authorised representative or fulfillment service provider | We act as your responsible person, from €149 a year per product type |
| Importer and EORI | Every shipment entering the EU | A declarant established in the EU: the importer or its indirect customs representative | We act as your importer in Estonia, as indirect customs representative, from €200 to set up and €50 per shipment |
| VAT | Goods stored and sold in the EU | A VAT registration where the stock is; companies from outside the EU register through a representative | We act as your VAT representative in Estonia, from €99 a month, and file OSS and IOSS |
| Packaging EPR (PPWR) | Packaged goods sold to end users | A producer registration in each country of sale, with a representative where you sell directly to end users | Up to 27 EU countries, from €9.90 a month + €0.29 per order, local payments at cost |
| Textile EPR | Clothing, textiles and footwear | A producer registration in each country's textile scheme | Noda in Estonia, partners elsewhere |
| CE marking | Electronics, toys, machinery and other regulated products | The manufacturer, with a lab where the rules require one | As your responsible person, we keep the technical documentation at the authorities' disposal |
| REACH | Chemical substances and mixtures, from 1 tonne a year | Registration with ECHA by the EU importer, or by an only representative appointed by the manufacturer outside the EU | A specialist partner acts as only representative; we coordinate it with your imports |
| CBAM | Iron and steel, aluminium, cement and fertilisers, above 50 tonnes a year per importer | An authorised CBAM declarant | We don't act as CBAM declarant ourselves. A specialist partner declares these goods at customs as declarant; we take the warehouse, VAT and the other roles |
| EUDR (deforestation) | Cattle, cocoa, coffee, oil palm, rubber, soya and wood, and certain products made from them | The company that first places the goods on the EU market, with a due diligence statement, from 30 December 2026 | We prepare the due diligence statement with you and a specialist partner before your goods are released |
| €3 duty and €2 fee | Consumer parcels from outside the EU | The declarant: the seller, the platform, the carrier or their customs representative | Orders from stock in the EU pay neither. EU parcel rules 2026 |
Palm oil, cocoa and coffee are Indonesia's main agricultural exports to the EU, according to the European Commission. With rubber and wood, they need EUDR due diligence before they go on the EU market. GSP and the CEPA change nothing here.
Seven commodities: cattle, cocoa, coffee, oil palm, rubber, soya and wood, and certain products made from them, listed in Annex I of the regulation. Products newly added to that list come into scope on 30 December 2027.
That the goods are deforestation-free, from land not deforested after 31 December 2020, and legally produced in the country of production. The due diligence statement gives the geolocation of the plot of harvest.
The European Commission classifies Indonesia as standard risk. Simplified due diligence is only for goods from low-risk countries, so full due diligence applies.
Large and medium companies: from 30 December 2026. Micro and small companies established as such by 31 December 2024: from 30 June 2027, or from 30 December 2026 for wood products already covered by the EU Timber Regulation.
We prepare the due diligence statement with you and a specialist partner before your goods are released. EUDR for sellers outside the EU →
Each order goes by post or courier. Parcels up to €150 pay €3 customs duty per item type, and since 1 November 2026 a €2 Union handling fee per item type. Delivery takes longer, and returns travel back to Indonesia.
Fits a test market and low volumes. You still need an EU responsible person.
One shipment, one import declaration: normal duty from 1 January 2027, and the CEPA rate claimed on your statement on origin once the agreement applies. Orders go to EU customers from stock in Europe.
We act as your importer and VAT representative, and provide the warehouse and 3PL across Estonia, the Baltics and Europe.
You sell to an EU distributor or retailer, who declares the goods and pays the duty. Your buyer will still ask for the responsible person and CE data, and for EUDR goods, the geolocation of the plot of harvest.
We can be the responsible person your buyer asks for.
Compare the cost per order: Selling into the EU from abroad → · EU parcel rules 2026 →
| Date | What happens |
|---|---|
| 23 Sep 2025 | EU–Indonesia CEPA negotiations finalised |
| 1 Jan 2026 | CBAM: an authorised declarant above 50 tonnes a year |
| 29 Jun 2026 | The European Commission proposes the CEPA to the Council for signature and conclusion |
| 1 Jul 2026 | €3 customs duty per item type on consumer parcels up to €150 |
| 12 Aug 2026 | Packaging: producer registration in each EU country of sale |
| 1 Nov 2026 | €2 Union handling fee per item type on every consumer parcel from outside the EU, at any value |
| 30 Dec 2026 | EUDR applies to large and medium companies, and to micro and small companies for wood products already covered by the EU Timber Regulation |
| 31 Dec 2026 | Last day of GSP preferences for Indonesian goods |
| 1 Jan 2027 | The new EU GSP Regulation (EU) 2026/1395 applies, until 31 December 2036. Indonesia is no longer a beneficiary: normal EU duty on all Indonesian goods |
| No date set | Signature, the European Parliament's consent and Indonesia's ratification, then entry into force of the CEPA. The Commission's June 2026 proposal estimated entry into force in the first half of 2027 |
| 30 Jun 2027 | EUDR applies to micro and small companies established as such by 31 December 2024 |
| 30 Dec 2027 | EUDR applies to products newly added to its scope |
Sources: European Commission, EU–Indonesia agreements, chapter-by-chapter summary, proposal to the Council of 29 June 2026 and proposal for a Council decision, COM(2026) 341; European Commission factsheets, main benefits and agriculture; European Commission, Access2Markets, GSP key updates for 2027; European Commission, TARIC, duty rates for Indonesian origin on 5 November 2026 and 4 January 2027; European Commission, DG TAXUD, guidance on the €3 duty and EU customs reform; European Commission, EUDR and EUDR country classification; Regulation (EU) No 978/2012 (GSP until 2026); Regulation (EU) 2026/1395 (GSP from 2027); Regulation (EU) 2023/956 (CBAM), as amended; Regulation (EU) 2023/988 (GPSR); Regulation (EC) 1907/2006 (REACH); Regulation (EU) 2025/40 (PPWR); Regulation (EU) 2023/1115 (EUDR), as amended; Commission Implementing Regulation (EU) 2025/1093 (EUDR country classification). Last reviewed: November 2026.
Related: EUDR for sellers outside the EU · Selling into the EU from India · EU parcel rules 2026 · Check your EU roles
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