The Government of Indonesia, through the Minister of Finance (MoF), issued Regulation number 84/PMK.04/2019 on 29 May 2019 concerning procedure for introducing and releasing goods to and from the areas designated as free trade zones and free port zones and exemption from excise. This regulation adds several points that were not stipulated in the previous regulation, No.47/PMK.04/2012:

1. The customs value for calculating import duty and Article 22 Income Tax on imports in the context of introducing goods from outside the Customs Territory into a Free Zone, or from another Free Zone, Bonded Storage, or Special Economic Zone into a Free Zone.
2. The customs value to calculate the import duty and Article 22 Income Tax on imports in the context of releasing goods from a Free Zone, or production output of a Free Zone to other place within the Customs Territory.
3. The calculation of state levies, including Customs Duty, Excise, VAT and Article 22 Income Tax on release of goods and/or materials originating from outside the Customs Territory from a Free Zone to another place within the Customs Territory.
4. The calculation of state levies, including Customs Duty, Excise, VAT and Article 22 Income Tax on production output of a Free Zone which is released from the Free Zone to another place within the Customs Territory.

It is also stipulated that at the time of entry of raw materials originating from outside the Customs Territory into a Free Zone, the material is exempted from imposition of anti dumping import duty.

This regulation stipulates transitional provisions regarding the release of production output of a Free Zone to other places within the Customs Territory as stipulated in the previous MoF Regulations No. 120/PMK.4/2017 and 47/PMK.04/2012 as long as it fulfils several requirements.