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: 04 Feb 2017 | Removal date: open ended
Still in force

Tax or social insurance relief

The regulation sets the legal framework for contracts with coal mining businesses, which allow the partial or full import duty relief as well as an exemption from the Value Added Tax for certain goods imported by the businesses. The regulation does not provide such a list of goods but the exempted products need to be on a clearly specified and restricted "masterlist established by the Head of the Capital Investment Coordinating Board or an official appointed on behalf of the Minister" (art. 3(1) of the regulation).

The masterlist will be specific to every contract signed by a coal mining business with the Indonesian government. The list shall include the following information:

  • "A. Number and date of masterlist;
  • B. Contractor's company name;
  • C. Taxpayer Identification Number (NPWP);
  • D. Address;
  • E. Basic contract;
  • F. Customs Office where the goods are imported;
  • G. Port of goods importation;
  • H. Type, number, and unit of goods;
  • I. Item specification;
  • J. Estimated price / value of imports;
  • K. Country of origin; and
  • L. Type of exemption or relief of import duty and / or exemption of Value Added Tax." (own translation; art. 3(2) of the regulation)

The regulation came into force on 4 February 2017.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

110 Coal & peat
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
270111 Anthracite
270112 Bituminous coal
270119 Other coal

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