The Minister of Finance (“MoF”) has issued a new regulation No.PMK-102/PMK.04/2019 (“PMK-102”) regarding re-export of imported goods.

Re-export of goods originally from import can be done in the following cases:

1. Does not match what was ordered;
2. Wrong shipment;
3. Broken; and/or
4. Imported goods prohibited to be imported in accordance with statutory provisions.

Re-export of goods cannot be done in the following cases:

• Import declaration has not been submitted, and Customs enforcement has been carried out due to:
  1. Incorrect quantity of packages;
  2. No physical goods match in Customs declaration (e.g. manifest);
  3. The goods are not included in the declaration submitted by the Transporter;
  4. Importation of the goods is restricted or limited and the goods are not declared to Customs, as well as if the Importer does not have a license to import.
• Import declaration has been submitted but the type and quantity of goods do not match, unless imported by AEO, importer with MITA status, or importer with low risk status.

The re-export of imported goods shall be carried out under the approval of the Head of the Customs Office. The Head of the Customs Office must issue the approval/rejection within 2 days from when the properly completed application is submitted.

MoF Regulation number PMK-102/2019 will become effective on 28 August 2019 and revokes the previous regulation 149/PMK.04/2007.