On 8 February 2012, the Indonesian Ministry of Finance issued regulation 27/PMK.011/2012 exempting 'goods used for upstream oil and gas and geothermal business activities' (art. 2(3) let. m of regulation 27/PMK.011/2012; the Indonesian version of the regulation explicitly lists only exploration) from import duty.
The goods concerned may also be exempted from the Value Added Tax and the Luxury-goods Sales Tax should one of the following conditions of the following conditions be met:

• 'a. the goods cannot be produced domestically;
  
• b. the goods have already been produced domestically, however they have not met the required specification; or
  
• c. the goods have already been produced domestically, however the number are not sufficient for industrial requirements' (art. 2(4)).

The regulation came into force on the day of its issuance.