The MoF issued MoF Regulation Number 104/PMK.04/2018 dated 31 August 2018 as an amendment to MoF Regulation Number: 155/PMK.04/2008 concerning Customs Declarations. Under this regulation, now the exporter and importer should declare the amount of goods using standard measurement units as stipulated in the aforementioned MoF Regulation. In certain cases, as the tax office normally considers a customs declaration as equivalent to a VAT invoice, the utilization of measurement units other than the standard may result in a risk that the tax office may deny the input VAT and Article 22 import tax paid during importation as VAT or income tax credit and/or further apply a 2% penalty of import/export value on the basis that the customs declaration is invalid.

MoF Regulation Number 104/PMK.04/2018 became effective on 3 September 2018.