excise duties;
taxes (including value added tax, and/or income tax on imports, and/or sales tax on luxury goods);
rules of origin;
other tariff measures;
information needed for import procedures; and
information related to non-tariff measures or regulations.
Each Party shall regularly, or when requested by the other Party, update the information and links referred to in paragraphs 1 to 4 to ensure that they are up-to-date and accurate.
Each Party shall ensure that information set out in this Article is presented in a manner that is easy to use for SMEs. Each Party shall endeavour to make the information available in English.
No Party shall apply a fee shall apply to any persons on either party for access to the information provided pursuant to paragraph 1 to 4.
Article Article 18.3 SME Contact Points
Each Party shall, upon the the entry into force of this Agreement, designate a contact point for the implementation of this Chapter (hereinafter referred to in this Chapter as “SME Contact Points”) and notify the other Party of the contact details including information regarding the relevant officials. The Parties promptly notify each other of any change of those contact details.
The SME Contact Points shall:
ensure that SMEs’ needs are taken into account in the implementation of this Agreement so that SMEs of both Parties can take advantage of new opportunities under this Agreement;
consider ways to strengthen the cooperation on matters of relevance to SMEs between the Parties to increase trade and investment opportunities for SMEs;
identify ways and exchange information for EU and Indonesian SMEs to take
advantage of new opportunities under this Agreement;
monitor and ensure that the information referred to in Article 18.2 (Information Sharing) is up-to-date and relevant for SMEs. Either Party may, through the SME Contact Points, suggest additional information that the other Party may include in its websites to be maintained in accordance with Article 18.2 (Information Sharing);
examine any matter relevant to SMEs in connection with the implementation of this Agreement, including:
exchanging information to assist the Trade Committee in its task to monitor and implement the SMEs-related aspects of this Agreement;
assisting and participating as appropriate in the work of other committees, contact points and working groups including those dealing with the provisions on regulatory cooperation/regulatory coherence and non-tariff issues established by this Agreement in identifying and considering matters of interest to SMEs in order to improve the ability of SMEs to engage in trade and investment among the Parties;
report periodically on their activities, jointly or individually, to the Trade Committee for its consideration; and
consider any other matter arising under this Agreement pertaining to SMEs as the Parties may agree.
SME Contact Points shall meet as mutually agreed once a year if appropriate and shall carry out their work through the communication channels decided by the Parties, which may include electronic mail, videoconference, or other means.
SME Contact Points may seek to cooperate with experts and external organisations, as appropriate, in carrying out their work in accordance with this Chapter.
Article Article 18.4
Non-Application of dispute settlement
The provisions of this Chapter shall not be subject to Chapter 22 (Dispute Settlement).
Disclaimer: In view of the European Commission's transparency policy, the Commission is publishing the texts of its Comprehensive Economic Partnership Agreement with Indonesia following the Ministerial announcement on 23 September 2025. These texts are published for information purposes only and may undergo further modifications including as a result of the process of legal revision. These texts are without prejudice to the final outcome of the Agreement between the EU and Indonesia. The texts will be final upon signature. The Agreement will become binding on the Parties under international law only after completion by each Party of its internal legal procedures necessary for the entry into force of the Agreement.
Chapter CHAPTER 19
GOOD REGULATORY PRACTICES
Article ARTICLE 19.1
General principles
Each Party shall be free to determine its approach to good regulatory practices under this Agreement in a manner consistent with its own legal framework, practice and fundamental principles, including the precautionary principle, underlying its regulatory system.
Nothing in this Chapter shall be construed as to require a Party to:
deviate from domestic procedures for preparing and adopting regulatory measures,
take actions that would undermine or impede the timely adoption of regulatory measures to achieve its public policy objectives, or
achieve any particular regulatory outcome.
This Chapter does not apply to regulatory authorities and regulatory measures, practices or approaches of the Member States of the European Union.
This Chapter does not apply to regulatory authorities and regulatory measures, practices or approaches of the provincies, regencies and municipalities of the Government of Indonesia.
Article ARTICLE 19.2
Definitions
For the purposes of this Chapter:
"regulatory authority" means:
for the European Union: the European Commission; and
for Indonesia: the Central Government of Indonesia.
"regulatory measures" means:
for the European Union:
regulations and directives, as provided in Article 288 of the Treaty on the Functioning of the European Union (TFEU); and
implementing and delegated acts, as provided in Article 290 and Article 291 TFEU, respectively;
For Indonesia:
laws;
government regulations ; and
Presidential Regulations and Ministerial Regulations to the extent that the laws provide an empowerment for such measures.
Article ARTICLE 19.3
Scope
This Chapter shall apply to regulatory measures by regulatory authorities in respect to any matter covered by this Agreement.
Article ARTICLE 19.4
Internal coordination of regulatory development
Each Party shall maintain internal coordination processes or mechanisms with respect to regulatory measures that its regulatory authorities are preparing. Such processes or mechanisms should seek, inter alia, to:
foster good regulatory practices, including those set forth in this Chapter;
identify and avoid unnecessary duplication and inconsistent requirements in the Party’s regulatory measures;
ensure compliance with international trade and investment obligations; and
promote consideration of the impacts of the regulatory measures under preparation, including those on small and medium-sized enterprises.
Article ARTICLE 19.5
Regulatory processes and mechanisms
Each Party shall make publicly available descriptions of the processes and mechanisms used by its regulatory authority to prepare, evaluate or review regulatory measures. These descriptions shall refer to relevant guidelines, rules or procedures, including those regarding opportunities for the public to provide comments.
Article ARTICLE 19.6
Early information on planned regulatory measures
Each Party shall make publicly available at least on an annual basis a list of planned major regulatory measures that its regulatory authorities reasonably expect to adopt within a year.
With respect to each major regulatory measure included in the list referred to in paragraph 1, each Party should make publicly available, as early as possible:
a brief description of its scope and objectives; and
as appropriate, the estimated timing for its adoption, including opportunities for public consultations.
Article ARTICLE 19.7
Public consultations
When preparing a major regulatory measure, each Party shall, in accordance with its respective rules and procedures:
publish either the draft regulatory measures or consultation documents providing sufficient details about regulatory measures under preparation to allow any person to assess whether and how the person's interests might be significantly affected;
offer reasonable opportunities for any person, on a non-discriminatory basis, to provide comments; and
consider the comments submitted, provided that they are relevant for the consultation.
The regulatory authority of each Party should make use of electronic means of communication and seek to use and maintain a dedicated and, if available, single electronic portal for the purposes of providing information and receiving comments related to public consultations.
The regulatory authority of each Party shall endeavour to make publicly available a summary of the results of the consultations and shall make publicly available any relevant comments received, except to the extent necessary to protect confidential information or withhold personal data or inappropriate content.
Article ARTICLE 19.8
Impact assessment
The regulatory authority of each Party affirms its intention to carry out, in accordance with its respective rules and procedures, an impact assessment of major regulatory measures it is preparing.
When carrying out an impact assessment, the regulatory authority of each Party shall establish and maintain processes and mechanisms that promote the consideration of the following factors:
the need for the regulatory measure, including the nature and the significance of the problem the regulatory measure intends to address;
feasible and appropriate regulatory and, to the extent possible, non-regulatory alternatives including the option of not regulating, if any, that would achieve the Party's public policy objective;
to the extent possible and relevant, the potential social, economic and environmental impact of those alternatives, including on international trade and investment and on small and medium-sized enterprises; and
how the options under consideration relate to relevant international standards, if any, including the reason for any divergence, where appropriate.
With respect to any impact assessment that a regulatory authority has conducted for a regulatory measure, each Party shall prepare a final report detailing the factors it considered in its assessment and the relevant findings. Such reports shall be to the extent possible made publicly available no later than when the regulatory measure is made publicly available.
Article ARTICLE 19.9
Retrospective evaluation
The regulatory authority of each Party shall maintain processes or mechanisms to promote retrospective evaluations of regulatory measures in effect.
2 When conducting a retrospective evaluation the regulatory authorities of a Party shall consider among others whether there are opportunities to more effectively achieve public policy objectives and reduce unnecessary regulatory burdens, including on small and medium-sized enterprises.
Each Party shall make publicly available its plans for and the results of such retrospective evaluations.
Article ARTICLE 19.10
Regulatory register
Each Party shall ensure that regulatory measures that are in effect are published in a designated register that identifies regulatory measures by topic and that is publicly available through a freely accessible internet website. The website should allow searches for regulatory measures by citations or by word. Each Party shall periodically update its register.
Article ARTICLE 19.11
Exchange of information on Good Regulatory Practices
The Parties shall endeavour to exchange information on their good regulatory practices as set out in this Chapter.
Article ARTICLE 19.12
Dispute Settlement Chapter 22 (Dispute Settlement) shall not apply to this Chapter.
Disclaimer: In view of the European Commission's transparency policy, the Commission is publishing the texts of its Comprehensive Economic Partnership Agreement with Indonesia following the Ministerial announcement on 23 September 2025. These texts are published for information purposes only and may undergo further modifications including as a result of the process of legal revision. These texts are without prejudice to the final outcome of the Agreement between the EU and Indonesia. The texts will be final upon signature. The Agreement will become binding on the Parties under international law only after completion by each Party of its internal legal procedures necessary for the entry into force of the Agreement.
Chapter CHAPTER 20 TRANSPARENCY
Article ARTICLE 20.1
Objective
Recognising the impact which their respective regulatory environment may have on trade and investment between them, the Parties aim to provide a predictable regulatory environment and efficient procedures for economic operators, especially SMEs.
The Parties, reaffirming their respective commitments under the WTO Agreement, hereby lay down clarifications and improved arrangements for transparency, consultation and better administration of measures of general application.
Article ARTICLE 20.2
Definitions
For the purposes of this Chapter:
“administrative decision” means a decision or action with a legal effect that applies to a specific person, good or service in an individual case, and covers the failure to take an administrative decision as provided for in the Party's domestic law and legal system; and
“measure of general application” means laws, regulations, judicial decisions, procedures and administrative rulings of general application pertaining to any matter covered by this Agreement.
Article ARTICLE 20.3
Publication
Each Party shall ensure that a measure of general application with respect to any matter covered by this Agreement:
is promptly published via officially designated media where feasible, electronic means, or otherwise made available in such a manner as to enable any person to become acquainted with them;
1
provides an explanation of the objective of, and rationale for, the measure; and
allows for sufficient time to the extent possible between publication and entry into force of laws and regulations, except where it is not possible on grounds of urgency.
This provision does not apply to judicial decisions and administrative rulings.
Article ARTICLE 20.4
Enquiries
1 Each Party shall establish or maintain appropriate mechanisms, within its available resources, for responding to enquiries from any person regarding any laws or regulations, with respect to any matter covered by this Agreement.
Upon request of a Party, the other Party shall promptly, to the extent practicable, provide information and respond to questions pertaining to any law or regulation whether in force or planned, with respect to any matter covered by this Agreement, unless a specific mechanism is established under another Chapter of this Agreement.
Article ARTICLE 20.5
Administration of measures of general application
1 Each Party shall administer all measures of general application with respect to any matter covered by this Agreement in an objective, impartial, and reasonable manner, taking into account its laws and regulations.
Each Party, in applying such measures to particular persons, goods or services of the other Party in specific cases shall:
endeavour to provide persons who are directly affected by administrative proceedings, with reasonable notice, in accordance with its laws and regulations, when proceedings are initiated, including a description of the nature of the proceedings, a statement of the legal authority under which the proceedings are initiated and a general description of any issues in controversy; and
afford such persons a reasonable opportunity to present facts and arguments in support of their positions prior to any final administrative decision in so far as time, the nature of the proceedings and the public interest permit.
Article ARTICLE 20.6
Review and appeal
Each Party shall in accordance with its laws and regulations, establish or maintain judicial, arbitral or administrative tribunals or procedures for the purpose of the prompt review and, where warranted, correction of administrative decision with respect to any matter covered by this Agreement. Each Party shall ensure that its procedures for appeal or review are carried out in a non-discriminatory and impartial manner by its tribunals. Those tribunals shall be impartial and independent of the authority entrusted with administrative enforcement and shall not have any interest in the outcome of the matter.
Each Party shall ensure that the parties to the proceedings in paragraph 1 are provided with the right to:
a reasonable opportunity to support or defend their respective positions; and
a decision based on the evidence and submissions of record or, where required by its law, the record compiled by the administrative authority.
Each Party shall ensure that the decision in paragraph 2 shall, subject to appeal or further review as provided for in its law, be implemented by the authority entrusted with administrative enforcement powers.
Article ARTICLE 20.7
Relation to other chapters
The provisions set out in this Chapter supplement the specific rules set out in other Chapters of this Agreement.
Disclaimer: In view of the European Commission's transparency policy, the Commission is publishing the texts of its Comprehensive Economic Partnership Agreement with Indonesia following the Ministerial announcement on 23 September 2025. These texts are published for information purposes only and may undergo further modifications including as a result of the process of legal revision. These texts are without prejudice to the final outcome of the Agreement between the EU and Indonesia. The texts will be final upon signature. The Agreement will become binding on the Parties under international law only after completion by each Party of its internal legal procedures necessary for the entry into force of the Agreement.
Chapter CHAPTER 21
BILATERAL DIALOGUE MECHANISM
Article ARTICLE 21.1
Scope, objective and principles
The Parties aim to enhance their cooperation and dialogue on matters of interest in their trade and investment relations, with a view to achieve shared goals in furthering their economic development and to maximise the use of opportunities for bilateral engagement, including through deliberations aiming to reach consensus, under this Agreement in order to facilitate bilateral trade and investment in a mutually beneficial way.
To this end, a bilateral dialogue mechanism (hereinafter referred to as "bilateral dialogue") is established, to enhance transparency, predictability, and cooperation on their respective regulatory environments, building on the objectives and principles in Chapter 19 [Good Regulatory Practices].
The bilateral dialogue shall not duplicate other means for dialogue, including the exchange of information and technical consultations, established in other Chapters of this Agreement. The Parties may jointly select from any of such means to address any bilateral trade or investment issues.
