Procedures for Submitting Certificate of Origin and/or Declaration of Origin in the Context of Imposing Import Duty Tariffs based on International Agreements or Accords

Minister of Finance Regulation No. 35 of 2023 (“PMK-35”) establishes several new provisions that facilitate the import of goods and services through cooperation between Indonesia and various other countries. These provisions were previously scattered across different laws and regulations. Once PMK-35 becomes effective, any procedural matters related to the submission of Certificates of Origin (“COO”) and/or Declaration of Origin (“DAB”/”Deklarasi Asal Barang“) and the imposition of import duty tariffs on imported goods based on agreements or international accords must comply with this new regulation.

Among other matters, PMK-35 reduces the timeline for submission of COO and DAB, previously 30 days, to one to five 5 days.

This regulation became effective on April 28, 2023.

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