In 2023, the Director-General of Customs and Excise (“Director-General”) introduced Regulation No. PER-25/BC/2023 (“Regulation 25/2023”) on Procedures for Imports and Releases of Goods to and from Areas Designated as Free-Trade Zones and Free Ports (collectively referred to as “Free Areas”)[1] Through Consigned Goods. As this title suggests, Regulation 25/2023 outlines a wide array of aspects that specifically relate to imports and releases of consigned goods via Free Areas (“Goods”). These aspects include examination procedures, import-duty treatments, customs and taxes that are in line with the overall import framework. It should be noted that Regulation 25/2023 was briefly analyzed in the following edition of Indonesian Legal Brief (“ILB”): “Provisions on Entries and Releases of Consignment Goods to and from Free Areas Applicable from March 2024”.
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