Import Duty Exemption on Import of Goods for International Agencies and their Officials
- April 18, 2018
- Posted by: fuad
- Category: Alert, Tax News
The Minister of Finance has issued regulation No. 20/PMK.04/2018 (“PMK-20”), which is the amendment of Regulation No. 148/PMK.04/2015 regarding Import Duty Exemption on the Import of Goods for the purposes of International Agencies and their Officials who are assigned in Indonesia.
This regulation has added several provisions, as follows:
- The term “purposes” of the International Agency and its officials includes the form of activities which are organized by the International Agency which is attended by the head of state and/or the head of the International Agency. This exemption may be granted after obtaining approval from the relevant ministry/institution leaders as the chairman of the national committee of the activities, or the appointed official.
- To obtain import duty exemption as mentioned above, the head of International Agency shall submit a written application to the Minister through the Director General or designated Customs and Excise officials after obtaining approval from the relevant official as determined above.
- Such import duty exemption shall be granted based on the reasonableness set by the relevant official as determined above.
- PMK-20 prescribes a specific format for the application of this import duty exemption.
This regulation came into force on 27 February 2018.