IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 17 Oct 2015 | Removal date: open ended
Still in force

Internal taxation of imports

On 29 September 2015, the Indonesian Finance Ministry announced government regulation 69/2015 relieving imports in the aviation, fishery, railway and port services industries from the value-added tax.
Following the move, the chairman of the Indonesian National Air Carriers Association and president of Indonesia's largest airline carrier Garuda Indonesia, Arif Wibowo, was quoted in the media saying: "We welcome this policy. By doing away with VAT for imported aircraft and the spare parts, we can revive the aviation industry as it will help in cost efficiency for non-fuel 'spending'".
The regulation was part of the second stimulus package announced in September 2015 by the president (cf. Related Measures). It will come into force on 17 October 2015.
The list of affected products was further specified in the annex of the regulation 193/PMK.03/2015 (cf. Sources), which was issued by the Ministry of Finance on 20 October 2015.
The GTA includes state guarantees and other financial incentives that are likely to affect the restructuring and performance of firms facing international competition, whether from imports, in export markets, and from foreign subsidiaries.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

271 Made-up textile articles
8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto.
880400 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto.
393 Metal wastes or scraps
8908 Vessels and other floating structures for breaking up.
890800 Vessels and other floating structures for breaking up.
431 Engines & turbines & parts
8805 Aircraft launching gear; deckarrestor or similar gear; ground flying trainers; parts of the foregoing articles.
880510 Aircraft launching gear and parts thereof; deckarrestor or similar gear and parts thereof
880521 Air combat simulators and parts thereof
880529 Other
492 Motor vehicle bodies; trailers & parts thereof
8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
860900 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
493 Ships
8901 Cruise ships, excursion boats, ferryboats, cargo ships, barges and similar vessels for the transport of persons or goods.
890110 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferryboats of all kinds
890120 Tankers
890190 Other vessels for the transport of goods and other vessels for the transport of both persons and goods
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
890200 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
8904 Tugs and pusher craft.
890400 Tugs and pusher craft.
8905 Lightvessels, firefloats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.
890510 Dredgers
890520 Floating or submersible drilling or production platforms
890590 Other
8906 Other vessels, including warships and lifeboats other than rowing boats.
890610 Warships
890690 Other
8907 Other floating structures (for example, rafts, tanks, coffer dams, landingstages, buoys and beacons).
890710 Inflatable rafts
890790 Other
495 Railway & tramway locomotives & rolling stock; parts
8602 Other rail locomotives; locomotive tenders.
860210 Dieselelectric locomotives
8603 Selfpropelled railway or tramway coaches, vans and trucks, other than those of heading 86.04.
860310 Powered from an external source of electricity
8604 Railway or tramway maintenance or service vehicles, whether or not selfpropelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).
860400 Railway or tramway maintenance or service vehicles, whether or not selfpropelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).
8607 Parts of railway or tramway locomotives or rollingstock.
860719 Other, including parts
860730 Hooks and other coupling devices, buffers, and parts thereof
860791 Of locomotives
860799 Other
8608 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the fo
860800 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the fo
496 Aircraft & spacecraft; parts
8802 Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles.
880211 Of an unladen weight not exceeding 2,000 kg
880212 Of an unladen weight exceeding 2,000 kg
880220 Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg
880230 Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg
880240 Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg
8803 Parts of goods of heading 88.01 or 88.02.
880320 Undercarriages and parts thereof
880330 Other parts of aeroplanes or helicopters
880390 Other

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