In a bid to improve customs services through procedures aimed at the simplification and improvement of export-oriented import facilities (kemudahan impor tujuan ekspor– “KITE”) in the form of repayments (“KITE Repayment”), the Minister of Finance (“Minister”) has issued Regulation No. 145/PMK.04/2022 on Repayments of Paid Import Duty for Imports of Goods and Materials for Processing, Assembly or Installation as Parts of Other Goods Intended for Export Purposes (“Regulation 145/2022”).[1] Upon entering into force, Regulation 145/2022 simultaneously repealed and replaced the following:[2]
......