As implementation of the Protocol to Amend the Framework on Comprehensive Economic Co-Operation and Certain Agreements thereunder between ASEAN and the People’s Republic of China, and the Comprehensive Economic Partnership Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Chile, on 31 July 2019 the Ministry of Finance (“MoF”) issued regulation No. 109/PMK.04/2019 (“PMK-109”) as the second amendment to MoF regulation No. 229/PMK.04/2017 regarding the procedures for implementation of preferential import duty tariffs based on International Agreements.

The major changes in the regulation are summarized as follows:

• Added the Indonesia-Chile Comprehensive Economic Partnership Agreement (IC-CEPA) into the list of international agreements that apply preferential import duty tariff in Indonesia, so that the new list is as follows:

• Certificate of Origin (CoO) using third country/third party invoicing should meet the following requirements: includes the third country/third party invoicing, third party i.e. company’s and/or country name, invoice number of third party or invoice number of original goods in CoO, conducted based on the relevant international agreement.