- In order to ensure that the granting of customs, excise and/or tax facilities for imports of medical equipment that will be used during efforts to combat the COVID-19 pandemic ("Facilities") are in line with the 2022 Harmonized Commodity Description and Coding System ("HS") and Association of Southeast Asian Nations ("ASEAN") Harmonized Tariff Nomenclature ("AHTN") goods classification system, the Minister of Finance ("Minister") has issued Regulation No. 164/PMK.04/2022 on the Fourth Amendment ("Fourth Amendment") to Regulation of the Minister No. 34/PMK.04/2020 on the Granting of Customs and/or Excise Facilities and Taxes for Imports of Goods Related to the Mitigation of the COVID-19 Pandemic ("Regulation 34/2020").
- in essence, the Fourth Amendment has updated the applicable tariff posts for commodities eligible to secure Facilities, which are now based on the 2022 version of the HS and AHTN classification system.
- However, applications for the securing of Facilities that were submitted prior to the enforcement of the Fourth Amendment under the following conditions will remain settled in accordance with Regulation 34/2020: 1) Customs import notifications have secured numbers and dates for the relevant means of transportation arrival notification documents or inward manifests (BC 1.1); or 2) Customs goods release notifications from bonded logistic centers, free-trade areas, bonded areas, bonded warehouses, special economic zones and companies that have received Export-Oriented Import Facilities (Kemudahan Impor Tujuan Ekspor/KITE) that have secured registration numbers and dates from the relevant customs offices.
- The Fourth Amendment has been in force since 14 November 2022.
......
Subscribe to read more legal analysis.
Hukumonline Pro Intelligence
Platform AI hukum terpercaya sebagai solusi komprehensif riset Anda
*Syarat dan ketentuan berlaku
Ada Pertanyaan? Hubungi Kami 
Professional Solutions
University Solutions
Pro
My Workspace
Pro AI
Terfavorit
Allex QnA
Pro Compliance
