JAKARTA - The government officially issued PMK Number 99 of 2025 concerning the Exemption of Import Duties and/or Taxes on the Import of Gift/Grant Goods for the Needs of Worship for the Public, Charity, Social, Cultural or for the Interests of Disaster Management. This regulation, which was enacted in December 2025, will take effect on February 27, 2026.
Head of the Customs Public Relations and Education Subdirectorate, Budi Prasetiyo, emphasized that this rule is a form of government bias to public interests.
"This PMK is substantially pro-public. The state provides fiscal relief for non-commercial activities that have a wide social impact, including disaster management," he said in a statement, Friday, February 27.
Important Requirements for the Application
In the policy, the requirements for obtaining import duty and/or tax exemptions are detailed.
As for general, charitable, social, and cultural worship purposes, applicants are required to attach recommendations from ministries/institutions or local governments according to their fields (religious, social, or cultural); gift certificates or memorandums of understanding (MoU); and documents establishing bodies/institutions in accordance with legal provisions (notarial deeds, legal foundations for establishment based on government laws or regulations).
Meanwhile, for natural disaster management, the requirements are adjusted to the disaster phase, both pre-disaster, emergency response, and rehabilitation and reconstruction.
The documents required include recommendations from agencies that organize government affairs in the field of disaster; gift certificates or MoUs; in the case of a body/institution applicant, complete the establishment document in accordance with laws and regulations; and in the event of a disaster emergency, a certificate/statement can be provided that the goods are a grant if a gift certificate or MoU is not available.
In addition, the application must contain at least the applicant's identity (name, address, NPWP for bodies/institutions), details of the number and type of goods, estimated price of goods, port of entry, as well as the number and date of the recommendation document and grant document.
Budi explained that the completeness of documents is the key to accelerating the process. "As long as the administrative and substantive requirements are met, the process is very fast and transparent," he said.
Electronic Submission Stage through SINSW
One of the important updates in this regulation is the electronic submission mechanism through the Indonesia National Single Window (SINSW) system which is integrated with the CEISA Customs system.
The application is submitted to the Minister of Finance through the Head of the Regional Office or the Head of the Customs and Excise KPU at the place of settlement of customs obligations.
The stages of the submission include preparing the required documents for the application for exemption from import duties and/or taxes; submitting an application electronically through SINSW; administrative and substantive research by Customs.
Furthermore, if approved, a Minister of Finance Decree (SKMK) will be issued with a maximum import period of 1 year; list the number of SKMK and facility code on the Import Notification Document (PIB); and submit a report on the realization of imports no later than 30 days after the expiration of the import period through the DJBC portal.
"Submission electronically through SINSW is the key to accelerating services. For electronic applications, the SKMK can be issued within five hours after the research is completed. For written applications, the decision is issued within one working day after the research," explained Budi.
Other Provisions and Obligations of the Recipient of the Facility
The exemption facility is granted with a maximum import period of one year from the date of the Minister of Finance's decision.
In the emergency response condition of a disaster, the customs notification can use the Special Goods Import Notification (PIBK) document, with the issuance of goods based on a written guarantee from the Head of BNPB.
On the other hand, the recipient of the facility is obliged to use imported goods in accordance with the purpose of granting exemption and if there is abuse, the recipient must pay import duties and/or taxes that should be owed and be subject to administrative sanctions in accordance with applicable regulations.
In addition, the obligation to submit a report on the realization of imports must also be met in a timely and accurate manner.
This facility is provided to support the public interest. Therefore, accountability and compliance remain the main principles of Customs.
Budi also explained that for more detailed provisions regarding this provision, the public can access https://jdih.kemenkeu.go.id/dok/pmk-99-tahun-2025 or FAQ at the link http://s.kemenkeu.go.id/faqPMK99th2025.
Encourage Positive Perception and Collaboration
This regulation is also an improvement from the previous provisions so that it is simpler and easier to understand.
The government hopes that this policy can strengthen collaboration between ministries/institutions, local governments, social organizations, and international institutions, as well as reaffirm the role of Customs as a facilitator in supporting social activities and disaster management.
"We want to show that Customs is part of the ecosystem of disaster management and social activities, not an obstacle, but a facilitator," concluded Budi.
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