Page 8 - Newsletter (Taxation Provisions on Imports of Consigned Goods & the Simplification of Customs Registration)

DDTC Newsletter Vol.03 | No.02 I January 2020 Page 8 of 9

Taxation Provisions on Imports of Consigned Goods &
the Simplification of Customs Registration

date. In the event that the validity period of the joint application are, thus, to be submitted to the Director
operation contract and the license is less than 12 months, General of Customs and Excise through the Online
the exemption shall be valid until the expiration of the Single System (OSS) system which is integrated with the
contract or license. Beside import duty exemption, other Indonesia National Single Window (INSW) System and
taxation facilities in the form of non-imposition of VAT the DGCE Portal. Data from this system may be used by the
or Sales Tax on Luxury Goods (STLGs) and the import of DGCE, DGT, and other ministries/government agencies
certain taxable goods used in the context of geothermal in carrying out their respective duties and functions in
business activities are exempt from Article 22 Income accordance with statutory regulations.
Tax.
Further, MoF Reg. 219/2019 stipulates matters of
Customs Registration Simplification concern should business actors wish to alter data to

obtain access to customs. Broadly speakings, there are
The government has again applied technology in taxation, three mechanisms of change in data. First, for general
namely through the simplification of the registration data, such as corporate identity, changes can be made
system by service users to the Directorate General of directly through the OSS system.
Customs and Excise (DGCE) to obtain access to customs
(Customs Registration). This is set forth in the Minister of Second, for data concerning employee qualifications,
Finance of the Republic of Indonesia Regulation Number business activities of transportations licenses, as well as
219/PMK.04/2019 concerning the Simplification of business licenses from the Free Trade Zone Management
Customs Registration (MoF Reg. 219/2019). Agency, changes must be made by providing notification
to customs and excise officials through the OSS system.
MoF Reg. 219/2019 subsequently revokes a number Data changes shall be made upon the notification of
of statutory provisions pertaining to customs. These approval or rejection from the Director General of
provisions are Minister of Finance Regulation Number Customs and Excise through OSS.
179/PMK.04/2016 concerning Customs Registration
(MoF Reg. 179/2016), Article 2 to Article 9 of the Minister Third, data changes are made by the Customs and
of Finance Regulation Number 29/PMK.04/2018 Excise Officials without any submission of data changes
concerning the Acceleration of Customs and Excise by business actors. The types of data that will be
Licenses in the Framework of Ease of Doing Business directly altered by the authorites are: a) approval to
(MoF Reg. 29/2018) and Article 2, Article 3, Article 7, and conduct customs activities as a Door to Door Service
Article 8 of the Minister of Finance Regulation Number Company (Perusahaan Jasa Titipan/PJT); b) stipulation
as a Temporary Storage Area (Tempat Penimbunan
71/PMK.04/2018 concerning Electronically-Integrated
Service of Business License in The Sectors of Customs, Sementara/TPS) entrepreneur; c) license as a Bonded
Excise, and Taxation (MoF Reg. 71/2018). Storage Area (Tempat Penimbunan Berikat/TPB)
entrepreneur/organizer; and d) stipulation as a
Based the regulation that took effect 30 days as of 31 Company to Receive Import Facilities for Export Goods
December 2019, all types of needs for access to customs (Kemudahan Impor Tujuan Ekspor/KITE).
for business actors with customs obligations must refer
to MoF Reg. 219/2019. All forms of Customs Registration

Latest taxation news and regulations, visit:

news.ddtc.co.id & engine.ddtc.co.id