ANNOUNCEMENT 28 Dec 2011In December 2011, the government of Indonesia announced a change in the tax legislation for exporters.
NUMBER OF INTERVENTIONS
Regulation 253/PMK.04/2011 (in English):
Official regulation 177/PMK.04/2013 (in Bahasa Indonesia):
On 28 December 2011, the Indonesian Ministry of Finance issued regulations 253/PMK.04/2011 concerning import duty drawbacks on goods used in the production process within the export-oriented industries.
According to article 2 of the regulation 253/2011, the goods concerned are "import raw materials to be processed, manufactured, or combined at other goods to be exported", unless they involve activities 'just to cut, sort, pack and/or such kind of activities'.
In order to be subject to the drawback, importers need to apply for an application at the Directorate General of Customs and Excise and attach the following documents:
The regulation came into force on 1 April 2012 and was amended by the regulation 177/PMK.04/2013 on 2 Februrary 2014.