Technical Instructions on Import-Duty Exemptions for Reimported Goods Introduced

In order to implement the mandate set under Regulation of the Minister of Finance (“Minister”) No. 175/PMK.04/2021 on Import-Duty Exemptions for the Reimportation of Goods That Have Been Exported (“Regulation 175/2021”),[1] the Director-General of Customs and Excise (“Director-General”) has issued Regulation No. PER-04/BC/2022 on Technical Instructions for the Granting of Import-Duty Exemptions for the Reimportation of Goods That Have Been Exported (“Regulation 4/2022”).[2] While reiterating most of the provisions originally set out under Regulation 175/2021, Regulation 4/2022 features a more comprehensive set of provisions that relate to the following matters: