On October 16, 2023, the Minister of Finance issued regulation No. 111/2023 to amend MoF Regulation No. 96/2023. This MoF Regulation addresses a broad range of arrangements that specifically relate to customs, excise and tax provisions for imports and exports of delivery goods. It has 76 articles and seven chapters that address various customs matters.

This MoF Regulation revokes the previous MoF Regulation no. 199/PMK.010/2019, although most of the concepts are still in line with it. Further, MoF-96 also brings up several new provisions, such as:

• A Postal Operator carries out arrangements for fulfilling Customs Obligations for the import and export of Consignment Goods. Previously this was regulated only for the import of Consignment Goods;
• A Postal Operator acts as Customs Services Entrepreneur (PPJK) in managing the import and/or export of Consignment Goods;
• Consignment Goods include those traded via electronic systems (Penyelenggara Perdagangan Melalui Sistem Elektronik/ PPMSE), i.e. Online Retail and Marketplace. The PPMSE is required to form a partnership with the DGCE, except if the import transactions do not exceed 1,000 consignments in a period of 1 (one) calendar year;
• An Appointed Postal Operator (Penyelenggara Pos Yang Ditunjuk / PPYD) cannot postpone the payments of import duties, excise and/or taxes that are payable. Previously these could be postponed up to 60 days;
• Export of Consignment Goods may be subject to export duties; and
• The provisions for Export of Consignment Goods as intended in this regulation shall be implemented no later than 1 (one) year from when this MoF Regulation comes into effect.

As amended by MoF Regulation No. 111/2023, MoF Regulation No. 96 of 2023 became effective from October 17, 2023.