List of Goods Exempt from Import Duties or Value-Added Tax Starting Next Year
The Minister of Finance has exempted certain imported goods from import duties and/or value-added tax (VAT). These include aircraft spare parts, scientific and technical books, coffins, and other packages containing human remains or cremated ashes. This policy is stipulated in Article 219 of Finance Ministerial Regulation (PMK) No. 81 of 2024 on Tax Provisions for the Implementation of the Core Tax Administration System, which takes effect on January 1, 2025. Article 219 provides that income tax under Article 22 shall not be levied on: (1) imported goods and/or goods delivered that, pursuant to applicable laws and regulations, are exempt from income tax; and (2) imported goods that are exempt from import duties and/or VAT, as specified in items (1) through (19). While exemptions from import duties and/or VAT are not entirely new, they have now been formally incorporated under the Core Tax system, which will be implemented starting January 1, 2025. The list of goods eligible for such exemptions includes: goods belonging to foreign representatives and their officials accredited in Indonesia on the basis of reciprocity; goods required by international organizations and their officials stationed in Indonesia, as well as by individuals who do not hold Indonesian passports, provided such goods are recognized and registered under ministerial regulations that govern the procedures for granting import duty and excise tax exemptions for imported goods destined for international organizations and their personnel operating in Indonesia; goods sent as gifts or donations for public worship, charitable, social, cultural, or disaster-management purposes; goods intended for museums, zoos, nature reserves, and other similar institutions open to the public; goods used for scientific research and development; goods meeting the special needs of persons with disabilities, including the blind; coffins or other packages containing human remains or cremated ashes; cargo-handling equipment; goods imported by central or local governments for public use; weapons, ammunition, and military equipment, including spare parts required for defense and security purposes; goods and materials used in the production of defense and security-related products; polio vaccines procured under the National Immunization Week program; scientific and technical books, general textbooks, sacred texts, religious textbooks, and other scholarly publications; seagoing vessels, inland waterway vessels, lake transport vessels, ferry services, pilot boats, tugboats, fishing vessels, barges, and their spare parts, as well as safety and personal protective equipment for ships imported and utilized by commercial shipping companies, state-owned fisheries enterprises, state-owned port service providers, or state-owned river, lake, and ferry transport service providers in the course of their business activities; aircraft and their spare parts, aviation safety and personal protective equipment, repair and maintenance tools and components, and equipment for the repair or maintenance of imported aircraft—imported and used by national commercial air carriers and designated by such carriers to provide aircraft maintenance and repair services; trains and their spare parts, repair and maintenance equipment, and railway infrastructure imported and utilized by public railway operators and/or public railway infrastructure operators, as well as components or materials imported by parties designated by the state for use by commercial entities engaged in the operation of public railway facilities or the provision of equipment for manufacturing trains, spare parts, repair or maintenance tools, and railway infrastructure; equipment and spare parts imported by the Ministry of Defense or the Indonesian National Armed Forces for the purpose of providing territorial boundary data and aerial photography to support defense operations, and imported by the Ministry of Defense for use by the Indonesian National Armed Forces or by parties designated by the Ministry of Defense; goods related to upstream oil and gas activities imported by cooperating contractors; goods used in geothermal operations; temporary imports, provided such imports are explicitly intended for re-export at the time of import; and re-imports, including goods that have previously been exported and subsequently re-imported in the same condition, or goods that were exported for repair, processing, or testing purposes and meet the requirements set by the Directorate General of Customs and Excise.
Reprinted from: Daily Indonesia
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