- In order to introduce an implementing provision to Regulation of the Minister of Finance ("Minister") No. 174/PMK.04/2022 ("Regulation 174/2022") on Bonded Exhibition Areas (Tempat Penyelenggaraan Pameran Berikat – “TPPB”), the Director-General of Customs and Excise ("Director-General") issued Regulation No. PER-3/BC/2023 ("Regulation 3/2023") on the Governance of TPPB on 30 January 2023.
- TPPB comprises Permanent TPPB and Temporary TPPB. Moreover, any business actors that are involved in the organization of Permanent TPPB are still required to secure licenses for the organization of exhibitions from the Head of the relevant Regional Customs and Excise Offices on an annual basis or prior to the organization of every exhibition.
- In order to secure said licenses, business actors that are involved in the organization of Permanent TPPB should submit electronic applications enclosing the following: 1) Contract of work between the business actor involved in the organization of Permanent TPPB and the relevant organizer; and 2) Business License Number (Nomor Induk Berusaha/NIB) letter for the exhibition organizer sector.
- Imports of exhibition goods into storage areas may be conducted from: 1) Outside of customs areas; and/or 2) Other TPPB. Exhibition goods generally comprise goods that are owned by: 1) Foreign taxpayers; 2) TPPB business actors; or 3) Domestic taxable business actors other than TPPB business actors.
- For further information on TPPB, see ILB No. 4564.
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