On August 7, 2023, the Ministry of Finance issued a new decree no. 25/KM.4/2023 (“KMK-25/2023”) regarding the Determinations of the Unit Types of Goods Used in Export Customs Notifications. Through this regulation, the Ministry of Finance has now revoked decree No. 13/KM.4/2023.

Salient points taken from the issuance of KMK-25/2023 are as follows:

• KMK-25/2023 has added several HS codes used in export customs declarations. KMK-13/2023 only contains 370 HS codes, while KMK-25/2023 contains 487 HS codes. In total, 117 new HS codes were added; and
• KMK 25/2023 adds several types of goods units to be used in export customs notifications. For example, the unit of measure “Heads” is now used for HS codes for sheep: breeding stock (0104.20.10), mammals: rabbits and hares (0106.14.00), and birds: others (0106.39.00), which previously used only the unit of measure “Piece”.