The Minister of Finance has exempted certain imported goods from import duties and/or Value Added Tax (VAT). These items include aircraft spare parts, scientific and technical books, coffins or other packages containing corpses or ashes. This policy is regulated in Article 219 of the Minister of Finance Regulation (PMK) No. 81 of 2024 concerning Tax Provisions for the Implementation of the Core Tax Administration System, which will take effect from January 1, 2025. Article 219 of the regulation states that the following are not subject to Article 22 Income Tax: imported goods and/or deliveries that are not subject to income tax according to laws and regulations; imports exempted from import duties and/or VAT in the form of tax provisions (1-19). The exemption of import duties and/or VAT on these goods is not actually new, but they are included because the core tax system will be implemented starting January 1, 2025. Below is the list of goods exempt from import duties and/or VAT: Items belonging to foreign representatives and their officials serving in Indonesia on a reciprocal basis; goods needed by international institutions and their officials serving in Indonesia as well as persons who do not hold Indonesian passports, as recognized and registered in a ministerial regulation governing the exemption of import duties and excise on imported goods for the needs of international institutions and their officials serving in Indonesia; goods sent as gifts/donations for purposes of public worship, charity, social, cultural, or disaster management; items for museums, zoos, nature reserves, and similar places open to the public; items for scientific research and development purposes; items specially needed by persons with disabilities such as the blind; coffins or other packages containing corpses or ashes; goods for relocation; goods imported by central or local governments for public use; weapons, ammunition, and military equipment, including spare parts for defense and security needs; goods and materials for the production of defense and security products; polio vaccines for the National Immunization Week program; scientific and technical books, general textbooks, holy books, religious textbooks, and other scientific books; seagoing vessels, inland waterway transport vessels, inland lake transport vessels, ferries, pilot boats, tugboats, fishing vessels, barges, and their spare parts, as well as ship safety equipment and personal safety equipment imported and used by commercial shipping companies, national fishery companies, national port service provider companies, or national river, lake, and ferry transport service provider companies in the course of their business activities; aircraft and their spare parts, as well as aviation safety equipment and personal safety equipment, repair and maintenance equipment and their spare parts, imported and used by national commercial air transport companies, or repair/maintenance equipment for imported aircraft imported by parties designated by national commercial air transport companies to provide aircraft maintenance and repair services to national commercial air transport companies; trains and their spare parts, repair and maintenance equipment, and railway infrastructure imported and used by public railway facility operators and/or public railway infrastructure operators, as well as components or materials imported by parties designated by the state for public railway facility operator business entities and/or public railway infrastructure business entities providing materials for manufacturing trains, spare parts, repair or maintenance equipment, and railway infrastructure, which will be used by public railway facility operator business entities and/or public railway infrastructure operator business entities; equipment and spare parts imported by the Ministry of Defense or the Indonesian National Armed Forces (TNI) to provide data on Indonesia's territorial boundaries and aerial photography in support of national defense, imported by the Ministry of Defense, the TNI, or parties designated by the Ministry of Defense; goods imported by cooperating contractors for upstream oil and gas activities; goods for geothermal operation activities; temporary imports, if the import is clearly intended for re-export; re-imports, including goods that have been exported and re-imported in the same condition, or goods exported for repair, workmanship, or testing purposes that meet the requirements determined by the Directorate General of Customs and Excise.
The Minister of Finance has exempted certain imported goods from import duties and/or Value Added Tax (VAT). These items include aircraft spare parts, scientific and technical books, coffins or other packages containing corpses or ashes. This policy is regulated in Article 219 of the Minister of Finance Regulation (PMK) No. 81 of 2024 concerning Tax Provisions for the Implementation of the Core Tax Administration System, which will take effect from January 1, 2025. Article 219 of the regulation states that the following are not subject to Article 22 Income Tax: imported goods and/or deliveries that are not subject to income tax according to laws and regulations; imports exempted from import duties and/or VAT in the form of tax provisions (1-19). The exemption of import duties and/or VAT on these goods is not actually new, but they are included because the core tax system will be implemented starting January 1, 2025. Below is the list of goods exempt from import duties and/or VAT: Items belonging to foreign representatives and their officials serving in Indonesia on a reciprocal basis; goods needed by international institutions and their officials serving in Indonesia as well as persons who do not hold Indonesian passports, as recognized and registered in a ministerial regulation governing the exemption of import duties and excise on imported goods for the needs of international institutions and their officials serving in Indonesia; goods sent as gifts/donations for purposes of public worship, charity, social, cultural, or disaster management; items for museums, zoos, nature reserves, and similar places open to the public; items for scientific research and development purposes; items specially needed by persons with disabilities such as the blind; coffins or other packages containing corpses or ashes; goods for relocation; goods imported by central or local governments for public use; weapons, ammunition, and military equipment, including spare parts for defense and security needs; goods and materials for the production of defense and security products; polio vaccines for the National Immunization Week program; scientific and technical books, general textbooks, holy books, religious textbooks, and other scientific books; seagoing vessels, inland waterway transport vessels, inland lake transport vessels, ferries, pilot boats, tugboats, fishing vessels, barges, and their spare parts, as well as ship safety equipment and personal safety equipment imported and used by commercial shipping companies, national fishery companies, national port service provider companies, or national river, lake, and ferry transport service provider companies in the course of their business activities; aircraft and their spare parts, as well as aviation safety equipment and personal safety equipment, repair and maintenance equipment and their spare parts, imported and used by national commercial air transport companies, or repair/maintenance equipment for imported aircraft imported by parties designated by national commercial air transport companies to provide aircraft maintenance and repair services to national commercial air transport companies; trains and their spare parts, repair and maintenance equipment, and railway infrastructure imported and used by public railway facility operators and/or public railway infrastructure operators, as well as components or materials imported by parties designated by the state for public railway facility operator business entities and/or public railway infrastructure business entities providing materials for manufacturing trains, spare parts, repair or maintenance equipment, and railway infrastructure, which will be used by public railway facility operator business entities and/or public railway infrastructure operator business entities; equipment and spare parts imported by the Ministry of Defense or the Indonesian National Armed Forces (TNI) to provide data on Indonesia's territorial boundaries and aerial photography in support of national defense, imported by the Ministry of Defense, the TNI, or parties designated by the Ministry of Defense; goods imported by cooperating contractors for upstream oil and gas activities; goods for geothermal operation activities; temporary imports, if the import is clearly intended for re-export; re-imports, including goods that have been exported and re-imported in the same condition, or goods exported for repair, workmanship, or testing purposes that meet the requirements determined by the Directorate General of Customs and Excise.