The MoF has issued regulation No. 164/PMK.04/2022 (“PMK-164”) as the fourth amendment of MoF regulation No 34 /PMK 04 2020 (“PMK 34”).

The facilities provided are still the same as in the previous PMK-34 (i.e., Exemption for Import Duties, Article 22 Import Tax, and Value Added Tax (VAT) / Luxury Goods Sales Tax Not Collected). PMK-164 updates the list of goods which are entitled to the facilities by adding several drugs and excluding several types of equipment. The details of each category are listed in the attachment of PMK-164.

It also updates the applicable tariff posts for commodities eligible to secure Facilities, which are now based on the 2022 version of the Harmonized Commodity Description and Coding System and Association of Southeast Asian Nations (ASEAN) Harmonized Tariff Nomenclature goods classification system.

Applications for the facilities prior to the enforcement of this new MoF Regulation will be processed in accordance with the previous MoF Regulation (MoF-92) provided that:

• The customs import notification has obtained the number and date of the arrival notification documents or inward manifests (BC 1.1); or
• The customs goods release notification from bonded logistic centers, free-trade areas, bonded areas, bonded warehouses, special economic zones and companies that have received Export-Oriented Import Facilities (Kemudahan Impor Tujuan Ekspor/”KITE”) has obtained the registration number and date from the relevant customs office.

This regulation became effective on 14 November 2022.