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:

• "a. List of Raw Materials using reports are applied for Returning;
• b. Import documents in the form of:
• 1) Import customs notification documents were gotten customs release from Customs and Excise Official; and
• 2) payment receipt of Import Duty that used Import Duty Revenue Account in the framework of Returning Facility;
• c. Export documents in the form of:
• 1) export customs notification documents;
• 2) Export approval from Customs and Excise Official;
• 3) LPE from Customs Office of export goods loading place;
• d. copy of Export transaction receiving evidence in the form of account receivable ledger, letter of credit, account statement, telegraphic transfer, and/or documents as the evidence of Export transaction; and
• e. list of conversion of Raw Materials using are applied for Returning.'

 
The regulation came into force on 1 April 2012 and was amended by the regulation 177/PMK.04/2013 on 2 Februrary 2014.