Minister of Finance Regulation No. 99 of 2025, issued on 23 December 2025 and effective as of 27 February 2026, establishes a clearer and more structured regulatory framework for the exemption of import duty and/or excise on imported goods for the purpose of gifts or grants intended for public worship, charitable, social or cultural activities, or natural disaster relief. The regulation strictly limits the granting of such facilities to imports of a non-commercial nature that are genuinely intended for public interest purposes, thereby reaffirming the principle that fiscal incentives must not be diverted for trade or commercial activities.

The exemption may also be granted to goods released from bonded zones, bonded warehouses, special economic zones, free trade zones, or other bonded storage facilities. Goods eligible for such exemptions include, among others, items intended for public worship, goods used for charitable and social activities such as improving public health, education, or handling disease outbreaks, and goods used to support cultural exchange between countries. In addition, the facility is also available for donated goods used in disaster management, including the pre-disaster stage, emergency response stage (preparedness, emergency response, and transition to recovery), as well as the rehabilitation and reconstruction stages.

The parties eligible for the exemption include non-profit organizations engaged in religious, social, or cultural activities, central or regional government institutions, as well as international organizations or foreign non-governmental organizations in certain circumstances, particularly in relation to disaster management.

Applications to obtain the facility must be submitted to the Minister of Finance through the Regional Office or Main Service Office of the Directorate General of Customs and Excise, which will conduct both administrative and substantive assessments of the application.  The applications must be supported by relevant documentation such as recommendations from relevant government agencies, grant documentation from the donor, and legal establishment documents of the applying institution. If the application satisfies the requirements, a decision granting the exemption from import duty and/or excise will be issued, with a maximum importation period of one year from the date of the decision.