On October 13, 2023, the Ministry of Finance of Indonesia issued Regulation No. 96 of 2023 concerning Customs, Excise, and Tax Provisions on the Import and Export of Consignment Goods (“PMK 96/2023”), which effective from October 17, 2023. The issuance of PMK 96/2023 is a vital part of the Ministry of Finance's efforts to enhance its services by providing legal certainty and clear regulations regarding customs, excise, and tax provisions for consignment goods.
One of the primary goals of PMK 96/2023 issuance is to protect Micro, Small, and Medium-sized Enterprises (SMEs) and reduce consumer imports, aligning with the President's directive to support domestic production and industrial development by reducing consumer imports. PMK 96/2023 is also a response to the rapid growth of business in goods importation through postal service providers, necessitating more sophisticated service procedures and information technology-based supervision.
A significant change introduced by PMK 96/2023 is the mandatory partnership between Electronic Trading System Service Providers (PPMSE) and the Directorate General of Customs and Excise (DJBC) for customs notification and customs value determination of consignment goods. This shifts the responsibility from customs authorities to self-assessment by PPMSE. To complete the import process for consignment goods, PPMSE must provide an e-catalog and e-invoice for the consignment goods, enabling more accurate assessment of the transaction value by DJBC.
PMK 96/2023 also applies Most Favoured Nation (MFN) tariffs to specific commodities like bags, books, textiles, footwear, cosmetics, iron and steel, bicycles, and watches, aiming to protect SMEs and support domestic industries. The issuance of PMK 96/2023 is expected to improve the import service for consignment goods while ensuring proper supervision and data accuracy in import notifications. From the export perspective, this regulation is anticipated to enhance customs administration for exporting consignment goods. The Ministry of Finance invites all stakeholders and the public to comply with import and export policies, supporting efficient customs and excise services.
These measures reflect Indonesia's commitment to fostering a fair, healthy, and sustainable trading ecosystem to promote SME development and domestic industry. If you have further inquiries, Schinder Law Firm, a leading corporate law firm in Indonesia, with experienced corporate and civil lawyers, can provide consultation. Feel free to contact us at info@schinderlawfirm.com for further consultation.
Author: Dewi Susanti