Government Issues New PMK For Export Provisions And Imports Of Shipments

Import exports (photo: Antara)

JAKARTA - The government through the Ministry of Finance has issued Minister of Finance Regulation (PMK) Number 4 of 2025 concerning Customs, Excise and Tax Provisions on Imports and Exports of Shipping Goods which will take effect on March 5, 2025.

Meanwhile, the regulation is the second amendment to the goods sent previously regulated in PMK Number 96 of 2023 jo. PMK Number 111 of 2023.

Director of Communication and Service User Guidance, Nirwala Dwi Heryanto, revealed that apart from being a refinement of the previous rules, there were several reasons behind the issuance of this rule, including the need for simplifying the import fiscal levies for shipping goods to support the delivery business process which requires the speed of service.

"It is necessary to harmonize with other provisions such as provisions on prohibition and/or restrictions (laltas) as stipulated in the Regulation of the Minister of Trade (Permendag) Number 8 of 2024," he said in a media briefing, Tuesday, February 25.

In addition, Nirwala conveyed the need to increase export support by opening a delivery scheme for export activities carried out by facilitated companies, and by simplifying the provisions for consolidating export shipping goods.

Nirwala said that there were five changes in the export provisions for shipping goods, first, affirming the exporters/post organizers to submit a contract note (CN) to Customs and Excise on exports of goods sent which had a gross weight below 30 kilograms, while shipments that had a gross weight above 30 kilograms were delivered using an export notice of goods.

Meanwhile, CN Exports will be used as documents that are combined with tax invoices in accordance with PDJ Taxes on Tax Changes No. PER-16/PJ/2021.

Nirwala said that the provisions regarding the consolidation of exports of postal goods by post organizers were simplified through the notification document for the consolidation of shipping goods (PKBK), either using a container (FCL) or a non-cash container.

"Second, simplification of the provisions for consolidating the export of shipping goods through the notification document for the consolidation of shipping goods (PKBK)," he said.

Then third, Nirwala conveyed the ease of reconciliation of exports of goods sent through PKBK documents, if the PKBK document has been reconstructed, then CN-CN is automatically consolidated into a recon.

Nirwala conveyed the fourth, the affirmation of the exemption from import duties on re-import goods as stipulated in PMK Number 175 / PMK.04 / 2021.

Meanwhile, exemption from import duties can be provided as long as there is a related supporting document/evidence and an export notification has been submitted using an export customs notification (PEB or CN).

Nirwala added that the next is related to the exclusion of lartas for exports of goods sent by other than the agency and is not intended for business activities to comply with the laws and regulations regarding export policies and regulations.

"Fifth, the affirmation of the provisions for the export of goods and shipments, but this provision is exempted from individual exporters (non-business entities)," he said.

Pic Narasourced From Left To Right : Head of Sub-Directorate of Imports, Directorate of Technical Affairs of Chotibul Umam, Director of Communication and Guidance of Nirwala Service Users Dwi Heryanto and Head of Sub-Directorate of Public Relations and Counseling, Directorate of Communication and Guidance of Jasa User Budi Prasetiyo