核心阅读：2026年7月，印尼电商市场迎来多重政策叠加——平台佣金结构被行政干预、电商所得税代扣机制全面启动、进口商品监管持续收紧。本文梳理7月最新政策动态，分析Shopee和TikTok Shop费用变化，解读印尼政府对电商征税和进口货物的新规，并为中国卖家提供应对建议。
一、平台费用：Shopee与TikTok Shop的佣金真相
1. Shopee印尼：综合抽成18.5%-39.14%，8月再迎新一轮上调
2026年以来，Shopee印尼站的费用结构经历了多轮调整。根据印尼政府披露的数据，Shopee在该平台的综合抽成最低为18.5%，最高可达39.14%。这一数字远超出许多卖家的预期。
具体来看：
佣金费率：普通店铺佣金调整为9%-11%，PFF订单同样为11%。商城卖家和非商城卖家的销售费率自2026年8月4日起将再次调整，涨幅从零到最高约3.21个百分点不等。以时尚配饰类目为例，费率将从11.24%上调至13.38%，快消品类目从13.91%上调至16.05%。
XTRA免运服务费上调：Shopee将商品分为普通商品（重量<5kg、三边均<60cm、体积<20,000cm³）和特殊尺寸商品两类。普通商品中部分类目（如珠宝/时尚）服务费从1.5%上调至2%，单笔上限40,000印尼盾；特殊尺寸商品服务费上调至3.5%，单笔上限60,000印尼盾。
时尚类目佣金上调：时尚类商品常规尺码佣金从5.5%上调至7.5%，定制类上调至9%。
2. TikTok Shop印尼：综合抽成超25%，2月已启动新一轮调价
TikTok Shop的综合抽成普遍超过25%。2026年2月11日起，TikTok Shop印尼本土店实施了新一轮佣金调整：
时尚类目佣金从2%上调至3%
美妆个护类目从3%调整至4%
电子数码类目保持在2% 不变
食品和家居用品等日常生活类目小幅下调
注意：上述调整仅针对本土店，跨境店铺费率另有规定。Mall店还面临费率上涨和1.8%商城服务费的双重成本压力。
3. 重磅新政：6月17日起，本土卖家佣金强制砍半
2026年6月17日，印尼中小微企业部正式签发部长条例（Permen UMKM No.3/2026），核心内容是：强制要求Shopee、TikTok Shop（含Tokopedia）、Lazada等大型电商平台，对经政府Sapa UMKM系统认证、且只卖印尼本土制造商品的微型和小型卖家，减免至少50%的平台服务费。
政策要点：
适用对象：必须有印尼商业识别号（NIB）；通过Sapa UMKM系统申请并经政府和平台双重核验；只卖印尼本土制造的商品，不能混卖进口或非本土商品。
被排除的卖家：卖即食加工食品的，以及卖印尼本土大型工业企业生产的电子产品的。
优惠计算：按每笔本土商品交易实时结算，覆盖佣金和手续费。
核心红线：“纯本土”是底线，一旦发现混卖进口商品，平台可直接取消优惠资格。
影响解读：以10万印尼盾（约6美元）的商品为例，假设平台佣金15%，跨境卖家交1.5万印尼盾，本土认证卖家只交0.75万——单笔多出7500印尼盾（约0.45美元）的利润空间。Shopee 2026年上半年对新注册本土卖家还有免除订单佣金的政策，两项叠加，头部本土卖家的成本优势将被进一步放大。
二、印尼政府对电商征税政策：8月1日起平台代扣所得税
这是2026年7月最值得中国卖家关注的税务变化。
1. 核心政策：四大电商平台代扣PPh 22所得税
印尼财政部税务总局已指定Tokopedia、Shopee、Lazada和Blibli四大电商平台，自2026年8月1日起正式履行第22条所得税（PPh 22）代扣义务。
政策依据为2025年第37号财政部长条例（MoF Reg. No. 37/2025）。
2. 具体执行方式
代扣比例：平台在每笔交易发生时，自动按商家营业总收入（毛营业额）的0.5% 代扣所得税，不含增值税（VAT）和奢侈品销售税。
豁免门槛：年营业额不超过5亿印尼盾（约2.8万美元） 的个人纳税人可免于被代扣，但须向平台提交声明书作为豁免依据。
税款性质：这不是新增税种，仅是征管机制的调整——从过去的卖家自行申报缴纳，改为由平台代扣代缴。
3. 对卖家的影响
重要提示：印尼政府强调，无论卖家通过电商平台、社交媒体、自有网站还是即时通讯应用销售，纳税义务始终存在。试图通过转移销售渠道规避税收代扣的做法不可取。
三、印尼电商货物进口政策：门槛持续抬升
1. 12类商品全面禁止进口（2026年1月1日起生效）
印尼贸易部2025年第47号条例自2026年1月1日起正式生效，全面禁止12大类商品进口，涵盖家电成品、旧服装、部分粮食与食品原料、部分药品原料，以及污染性与高风险产品。禁令范围涵盖保税区与自由贸易区。
2. 进口政策修正（2026年7月4日起施行）
印尼贸易部公布2026年第18号部长令，对进口政策及管理规定进行修正，除部分涉及货物流通的措施自6月4日起生效外，其余规定自7月4日起施行。
政策重点并非全面放宽进口，而是通过提升进口商资格审查、强化受限制商品管理及完善电子化监管机制，建立兼顾贸易便利化与产业保护的进口管理体系。
3. SNI认证全面强制化
2026年，印尼SNI（国家标准）认证进入全面强制阶段。无证违规的后果包括：
货物被海关扣留、退运甚至销毁
最高可处20亿印尼盾罚款
相关进口商和制造商被实施1到3年的进口禁令
电商平台店铺被直接下架、封号
所有进口货物必须先进入印尼指定合规仓库，核验SNI证书后才能分销，严禁港口提货直接销售。
4. RCEP红利与保护主义并存
值得注意的是，在收紧进口的同时，印尼对我国700多个税号的商品实施零关税，涵盖服装、塑料制品、汽摩配件等品类。中国-东盟自贸区升级后，区域内超90%的产品将逐步实现零关税。
政策的两面性十分明显：零关税降低了合规商品的关税成本，但准入（禁止清单、SNI认证、进口许可）门槛却在持续抬升。
四、对中国卖家的影响分析与应对建议
影响分析
1. 成本劣势被系统性放大
印尼政府直接干预平台收费结构，本土认证卖家佣金砍半，而跨境卖家无法享受。叠加Shopee和TikTok Shop自身佣金上调，跨境卖家的成本劣势正在被系统性拉大。
2. 税务合规成为必修课
8月1日起平台自动代扣0.5%所得税，意味着税务合规不再是“可选项”而是“必选项” 。过去靠“灰色清关”或“低报价格”生存的模式将加速失效。
3. 进口门槛持续抬高
12类商品禁令、SNI强制认证、进口许可收紧——三重门槛叠加，低端铺货型卖家将被加速淘汰。
4. 东南亚电商进入“监管重塑”时代
从泰国取消小额免税，到越南收紧税收征管，再到印尼直接干预平台收费结构——东南亚电商正在从“野蛮生长”转向“监管重塑”。靠政策套利和低价铺货的玩法，会越来越难走通。
应对方向
方向一：本土化布局，从“跨境卖家”转型“本土卖家”
这是最根本的出路。政策红利（佣金减半、流量倾斜、零关税）几乎全部向本土卖家倾斜。建议：
方向二：产品升级，从“低价铺货”转向“品牌化运营”
零关税政策更适配品牌化、高客单价产品，低价小包模式正在被市场淘汰。建议：
方向三：物流升级，从“直邮铺货”转向“海外仓本地化履约”
Shopee持续下调本地仓履约佣金至3%，对比跨境直发佣金优势明显，平台流量持续向本地仓发货卖家倾斜。建议：
在印尼Jakarta等地建立或合作本地仓
优化包装尺寸，降低物流成本波动
使用平台官方物流体系
方向四：合规先行，建立长期经营能力
从税务到产品合规，监管正在全面收紧。建议：
结语
2026年7月的印尼电商市场，正在经历一场深刻的供给侧改革。平台费用、税收政策、进口监管——三重压力同时袭来，对中国卖家而言既是挑战也是洗牌的机会。
那些能够完成本土化布局、品牌化升级、合规化经营的卖家，将在新一轮竞争中建立壁垒；而那些仍然依赖低价铺货、灰色清关的卖家，生存空间将越来越窄。
正如一位行业观察者所言：“唯一确定的是，靠政策套利和低价铺货的玩法，会越来越难走通。”
Key takeaway: July 2026 brings a cascade of new measures for Indonesia’s e‑commerce market – administrative intervention in platform commission structures, full‑scale implementation of tax withholding on online sales, and stricter import supervision. This article unpacks all the latest policy updates, explains the fee changes on Shopee and TikTok Shop, analyses Indonesia’s new e‑commerce tax regime and import regulations, and provides actionable advice for Chinese sellers.
1. Platform Fees: The Real Cost of Shopee and TikTok Shop Indonesia
1.1 Shopee Indonesia: Total Deductions of 18.5%–39.14%, with Another Round of Increases from August
Throughout 2026, Shopee Indonesia has repeatedly adjusted its fee structure. According to data disclosed by the Indonesian government, the total deduction rate on Shopee’s platform ranges from 18.5% at the low end to 39.14% at the high end – a figure that has caught many sellers off guard.
Key changes include:
Commission rates: Regular stores now pay 9%–11% commission; PFF orders also incur 11%. For both mall and non‑mall sellers, sales fees will be adjusted again from 4 August 2026, with increases ranging from zero to roughly 3.21 percentage points. For example, fashion accessories will rise from 11.24% to 13.38%, while FMCG categories go from 13.91% to 16.05%.
XTRA free‑shipping service fee increase: Shopee now divides products into regular (weight <5kg, all dimensions <60cm, volume <20,000 cm³) and oversized. For regular items, certain categories (e.g. jewellery/fashion) see the service fee rise from 1.5% to 2%, capped at 40,000 IDR per order. Oversized items will be charged 3.5%, capped at 60,000 IDR.
Fashion category commission increase: Standard‑size fashion items go from 5.5% to 7.5%; custom‑made items rise to 9%.
1.2 TikTok Shop Indonesia: Total Deduction Exceeds 25%, with New Rate Adjustments from February
TikTok Shop’s total deduction commonly exceeds 25%. On 11 February 2026, TikTok Shop Indonesia local stores implemented a new round of commission adjustments:
Fashion category: from 2% to 3%
Beauty & personal care: from 3% to 4%
Electronics: remains at 2%
Daily necessities (food, household goods): slightly reduced
Note: These changes apply only to local stores; cross‑border store rates differ. Mall stores face additional costs – higher rates plus a 1.8% mall service fee.
1.3 Major Policy Shift: From 17 June, Certified Local Sellers Get 50% Commission Cuts
On 17 June 2026, Indonesia’s Ministry of Cooperatives and SMEs issued Ministerial Regulation No. 3/2026, mandating that large platforms (Shopee, TikTok Shop/Tokopedia, Lazada, etc.) must reduce service fees by at least 50% for micro and small sellers who are certified through the government’s Sapa UMKM system and who only sell locally manufactured Indonesian products.
Key conditions:
Eligibility: Must have a Business Identification Number (NIB); certified through the Sapa UMKM system (dual‑checked by government and platform); sell only locally made goods – no imports or foreign‑origin products allowed.
Excluded sellers: Those selling ready‑to‑eat processed food, and those selling electronics produced by large Indonesian industrial companies.
How it works: The discount is applied in real time on each local‑product transaction, covering both commission and service fees.
The red line: “Pure local” is mandatory. Any mix‑selling of imported goods will lead to immediate disqualification from the discount.
Impact: Take a 100,000 IDR (≈US$6) item. Suppose the platform commission is 15%. A cross‑border seller pays 15,000 IDR; a certified local seller pays only 7,500 IDR – **a margin advantage of 7,500 IDR (≈US$0.45) per order**. Coupled with Shopee’s new‑seller commission exemption for the first half of 2026, top local sellers see their cost advantage further widened.
2. Indonesia’s E‑Commerce Tax Policy: Platform Withholding of Income Tax from 1 August
This is the most critical tax change for Chinese sellers in July 2026.
2.1 Core Policy: Four Major Platforms to Withhold PPh 22 Income Tax
Indonesia’s Directorate General of Taxes has designated Tokopedia, Shopee, Lazada, and Blibli to implement withholding of Article 22 Income Tax (PPh 22) from 1 August 2026, based on Minister of Finance Regulation No. 37/2025.
2.2 How It Works
Withholding rate: The platform automatically deducts 0.5% of the seller’s gross turnover (excluding VAT and luxury‑goods sales tax) on each transaction.
Exemption threshold: Individual taxpayers with annual turnover not exceeding 500 million IDR (≈US$28,000) are exempt from withholding, but must submit a declaration to the platform.
Nature of the tax: This is not a new tax – it’s a change in collection mechanism, shifting from seller self‑reporting to platform withholding.
2.3 Implications for Sellers
The withheld tax can be credited against the seller’s annual income tax return.
If a seller operates on multiple platforms, turnover from all platforms must be combined in the annual tax return.
The tax authority expects the withholding mechanism to double digital trade tax revenue from the current 8–12 trillion IDR per year to 16–24 trillion IDR.
Important: The government emphasises that tax obligations apply regardless of the sales channel – platforms, social media, own websites, or messaging apps. Attempting to avoid withholding by shifting channels is not viable.
3. Import Regulations for E‑Commerce Goods: Barriers Continue to Rise
3.1 Total Import Ban on 12 Product Categories (Effective 1 January 2026)
Under Trade Ministry Regulation No. 47/2025, from 1 January 2026 Indonesia has banned the import of 12 broad categories, including finished home appliances, used clothing, certain food and raw materials, some pharmaceutical ingredients, and high‑pollution or high‑risk goods. The ban covers bonded zones and free trade areas.
3.2 Import Policy Amendment (Effective 4 July 2026)
Trade Ministry Regulation No. 18/2026, published in June, takes effect from 4 July 2026 (with some logistics‑related measures starting 4 June). The revised policy does not liberalise imports; instead, it strengthens importer qualification checks, tightens restricted goods management, and improves digital supervision – aiming for a balance between trade facilitation and industrial protection.
3.3 SNI Certification Becomes Fully Mandatory
In 2026, Indonesian National Standard (SNI) certification is fully compulsory. Consequences of non‑compliance include:
Goods detained, returned, or destroyed at customs
Fines of up to 2 billion IDR
Import bans of 1 to 3 years for the importer or manufacturer
E‑commerce store listings removed and accounts suspended
All imported goods must first enter designated compliant warehouses, where SNI certificates are verified before distribution. Direct off‑port sales are prohibited.
3.4 RCEP Benefits vs. Protectionism
Interestingly, while tightening imports, Indonesia has imposed zero tariffs on more than 700 tariff lines from China, covering apparel, plastics, auto/motorcycle parts, etc. Under the upgraded China‑ASEAN FTA, over 90% of regional products will gradually see zero tariffs.
The policy is two‑sided: zero tariffs reduce costs on compliant goods, but market access (banned lists, SNI, import licences) is becoming ever stricter.
4. Impact Analysis and Strategic Recommendations for Chinese Sellers
Key Impacts
1. Systematic widening of cost disadvantages
By directly intervening in platform fee structures, Indonesia gives local certified sellers a 50% commission cut – a benefit cross‑border sellers cannot access. Combined with Shopee and TikTok Shop’s own fee hikes, cross‑border sellers face a systemic cost gap.
2. Tax compliance is no longer optional
From 1 August, platforms will automatically withhold 0.5% income tax – meaning tax compliance becomes mandatory. Business models that previously relied on “grey‑channel” or “under‑declared” shipments will accelerate their demise.
3. Higher import barriers
The 12‑category import ban, mandatory SNI certification, and stricter licensing – three overlapping hurdles – will quickly eliminate low‑end, high‑volume sellers.
4. Southeast Asian e‑commerce enters a “regulatory reset”
From Thailand’s removal of low‑value tax exemptions, to Vietnam tightening tax enforcement, to Indonesia intervening in platform fee structures – Southeast Asian e‑commerce is moving from “wild growth” to “regulatory reset”. Strategies that depend on policy arbitrage or pure low‑price competition will find it increasingly hard to survive.
Recommended Directions
Direction 1: Go local – transform from a “cross‑border seller” to a “local seller”
This is the most fundamental move. Policy benefits (commission halving, traffic preference, zero tariffs) are almost exclusively tilted toward local sellers. Suggestions:
Incorporate a local entity in Indonesia and obtain an NIB.
Apply for Sapa UMKM certification to benefit from the 50% commission cut.
Stick to the “pure local” rule – mixing in imported goods will lose your discount.
Direction 2: Upgrade your product offering – move from “low‑price volume” to “brand‑driven”
Zero‑tariff policies favour branded, higher‑value products; the low‑cost small‑package model is being phased out. Suggestions:
Raise average order value and prune low‑margin SKUs.
Focus on categories covered by RCEP zero tariffs (apparel, plastics, auto/motorcycle parts, etc.).
Prioritise SNI certification and obtain compliance credentials early.
Direction 3: Upgrade logistics – move from “direct‑ship bulk” to “local‑warehouse fulfilment”
Shopee continues to cut local‑warehouse fulfilment commissions to 3%, significantly lower than cross‑border direct‑ship rates, and platform traffic increasingly favours local‑stock sellers. Suggestions:
Set up or partner with a local warehouse (e.g. in Jakarta).
Optimise packaging sizes to reduce logistics cost volatility.
Use the platform’s official logistics network.
Direction 4: Compliance first – build long‑term operational capability
From tax to product standards, regulation is tightening everywhere. Suggestions:
Proactively understand and comply with Indonesian tax law; register for tax.
Ensure products meet SNI and other quality standards.
Declare values accurately to avoid detention and fines (in 2025, non‑compliant declarations led to a 22% increase in detention cases, with average losses of US$3,000 per incident).
The NIB grace period is ending – stores without supporting warehouse facilities face mass delisting by year‑end.
Conclusion
In July 2026, Indonesia’s e‑commerce market is undergoing a profound supply‑side transformation. Platform fees, tax policy, and import controls – the triple squeeze – present both a challenge and a shake‑out opportunity for Chinese sellers.
Those who can achieve localisation, brand upgrading, and full compliance will build lasting competitive advantages. Those who still rely on low‑price volume and grey‑channel imports will see their margins and market access shrink fast.
As one industry observer put it: “The only certainty is that strategies built on policy arbitrage and low‑cost volume will keep getting harder.”
