In an effort to successfully implement economic cooperation agreements with partner countries, the Indonesian Government imposes import duty on imported goods and has stipulated procedures for the imposition of said import duty under various treaties and international agreements.[1] Against this backdrop, the Minister of Finance (“Minister”) has decided to issue Regulation No. 35 of 2023 (“Regulation 35/2023”) on Procedures for the Delivery of Certificates of Origin (Surat Keterangan Asal - “SKA”) and/or Declarations of Origin (Deklarasi Asal Barang - “DAB”) in Relation to the Imposition of Import-Duty Tariffs (“Tariffs”) on Imported Goods Based on International Agreements or Treaties (“International Agreements/Treaties”). This new framework is set to come into force on 29 April 2023.
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