Jumat, Januari 26, 2024 | Issue Number : 4805

Framework for the Settlement of KITE-Secured Imported Goods via Non-Export Mechanism Introduced: Settlement Methods Now Expanded

The Director-General of Customs and Excise (“Director-General”) had established various prerequisites for and provisions on Export-Oriented Import Facilities (Kemudahan Impor Tujuan Ekspor– “KITE”) prior to 2022, as outlined under a number of different frameworks, including:

Regulation of the Director-General No. P-22/BC/2009 on Import Customs Notifications, as amended several times, most recently through Regulation of the Director-General No. PER-23/BC/2022 (collectively referred to as “Regulation 22/2009”)	Regulation of the Director-General No. PER-11/BC/2019 (“Regulation 11/2019”) on Procedures for the Provision of Export-Oriented Import Facilities for Small- and Medium-Scale Industries (Industri Kecil Menengah – “IKM”).
Regulation of the Director-General No. PER-8/BC/2022 on Technical Guidelines for the Granting of Import-Duty Exemptions and the Non-Collection of Value-Added Tax or Value-Added Tax and Luxury Goods Sales Tax on Imported Goods and Materials for Processing, Assembly or Installation as Part of Other Goods for Export Purposes (“Regulation 8/2022”)

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Regulation of the Director-General No. P-22/BC/2009 on Import Customs Notifications, as amended several times, most recently through Regulation of the Director-General No. PER-23/BC/2022 (collectively referred to as “Regulation 22/2009”)	Regulation of the Director-General No. PER-11/BC/2019 (“Regulation 11/2019”) on Procedures for the Provision of Export-Oriented Import Facilities for Small- and Medium-Scale Industries (Industri Kecil Menengah – “IKM”).
Regulation of the Director-General No. PER-8/BC/2022 on Technical Guidelines for the Granting of Import-Duty Exemptions and the Non-Collection of Value-Added Tax or Value-Added Tax and Luxury Goods Sales Tax on Imported Goods and Materials for Processing, Assembly or Installation as Part of Other Goods for Export Purposes (“Regulation 8/2022”)

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