Granting Of Customs and/or Excise and Tax Facilities On The Import Of Goods For The Purpose Of Handling The Covid-19 Pandemic
- August 10, 2020
- Posted by: Administrator
- Category: Tax News
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On July 6, 2020, the Government of Indonesia, through the Minister of Finance (MoF), issued regulation No. 83/PMK.03/2020 (“PMK-83”) regarding Granting of Customs and/or Excise and Tax Facilities on the Import of Goods for the Purpose of Handling the Corona Virus Disease 2019 (COVID-19) Pandemic.
The key notes of PMK-83 are summarized as follows:
- Customs and/or excise and taxation facilities will be granted for imports of essential goods required to handle Corona Virus Disease (“COVID-19”)
- The procedure for writing the import date
- Decree of the Minister of Finance related to the provision of facilities after the Covid-19 pandemic
The summary of PMK-83 is as follows:
- Customs and/or excise and taxation facilities will be granted for imports of essential goods required to handle Corona Virus Disease (“COVID-19”) (i.e. rapid tests, PCR tests, vitamins, ventilators, etc.). In order to enjoy said facilities, the relevant importation date or date of release of the imported goods from a central bonded logistics facilities, free zones, bonded zones, bonded warehouses, special economic zones and companies classified as recipients of KITE facilities (facility for export-oriented imports) (“Specific Areas”) must be later than 7 July 2020 and these facilities will apply until the date upon which the non-natural national disaster status of the COVID-19 pandemic is officially declared to have ended.
- Import or release dates should be broken down as follows: 1) Date-of-arrival notifications for transport facilities or inward manifests (BC 1.1); or 2) Dates of registration for customs notifications for release of goods from Specific Areas at the customs and excise office at which the relevant customs obligations are required to be fulfilled.
- When the non-natural national disaster status of the COVID-19 pandemic is officially declared to have ended, the Decree of the Minister of Finance regarding the granting of these facilities will remain valid under the following conditions: 1) Import customs notification documents have obtained official numbers and dates in relation to the arrival of the relevant carriers or inward manifests (BC 1.1); or 2) Customs notification documents for the release of goods from Specific Areas have received dates of registration from the customs and excise offices at which the relevant customs obligations are required to be fulfilled, prior to an official declaration of the end of the COVID-19 pandemic as a national, non-natural disaster.
PMK-83 became effective on July 6, 2020.