JAKARTA – The government through the Directorate General of Customs and Excise (DJBC) of the Ministry of Finance has stipulated exemption from import duties for imported goods that have previously been exported. The decision is contained in PMK 175/PMK.04/2021 which was signed directly by the Minister of Finance (Menkeu) Sri Mulyani and came into effect on February 4, 2022.

Director of Communications and Customs Service User Guidance Nirwala Dwi Heryanto said this strategy is a step to increase legal certainty in providing tax exemption facilities.

"We are trying to support the implementation of the National Logistic Ecosystem (NLE)," he said in an official statement, Thursday, February 3.

According to Nirwala, goods that have been exported can be re-imported provided that they are of the same quality at the time of re-import, for repair purposes, for workmanship, or for testing purposes.

Meanwhile, the requirements that must be met by service users are, among others, imports carried out by people who export the re-imported goods. Then, re-imports are carried out within a maximum period of two years from the date of the export customs notification or the date of proof of export.

And there are supporting documents or evidence proving that the goods being re-imported are goods originating from within the customs area.

“To obtain exemption from import duty, importers can submit an application to the Head of the Customs Office at the place of entry of goods by attaching supporting documents. Exemption from import duty can also be granted on goods carried by passengers, crew of transportation means, border crossers, and importers through consignments with conditions that must be met in accordance with the regulations in question," he explained.

Nirwala ensured that the entire process was carried out through an integrated service computer system by the customs office in order to improve supervision and service.

"People who need further information regarding the provisions for exemption from import duties on re-import of goods that have been exported can contact the relevant DJBC office," he concluded.


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