In order to grant reductions to taxpayers that are facing financial difficulty, in this case an individual or legal entity included in a determination and responsible to pay off the debt of import & export duties and fines, the Minister of Finance (“MoF”) has issued regulation number 122/PMK.04/2017 (“PMK-122”) regarding suspension of debt from import & export duties and/or administrative sanction in the form of fines.
Article 2 of this regulation explains about suspension of debt from import and export duties, and/or administrative sanction. The delays granted include grace period and gradual payment.
Article 6 of this PMK clarifies that the longest extension of time period is 12 (twelve) months commencing 1 (one) day after the due date of the determination letter. Such delay shall be subject to interest of 2% (two percent) per month as of the due date of the bill payment and part of a month shall be calculated as one full month. A request for delay in payment shall be submitted no later than 20 (twenty) days before the due date of the determination and proposed in writing in accordance with the place where the applicant postpones the billing payment.
Upon receiving a request for delay in payment, the Director General shall provide approval or rejection within 15 (fifteen) days from the date the request is received completely and correctly.

PMK-122 was issued on 6 September 2017 and is effective 30 (thirty) days from the date of enactment.