New Special Aviation Scheme Introduced: Aircraft Repair and Maintenance Industry Granted 18-Month Import-Duty Incentives

The Minister of Industry (“Minister”) has issued Regulation No. 16 of 2026 on the Utilization of the Special Scheme for the Provision of Goods and/or Materials Through Imports for Aircraft Repair and Maintenance Industry Service Companies (“Regulation 16/2026”).

As its title suggests, Regulation 16/2026 formally establishes the so-called Special Scheme, which refers to a new fiscal incentive that takes the form of a reduction in the applicable import-duty tariffs for imported spare parts and materials that are specifically intended for use by companies offering aircraft repair and maintenance industry services[1] that fall under Standard Classification of Indonesian Business Fields (Klasifikasi Baku Lapangan Usaha Indonesia – “KBLI”) Code 33153 (“Companies”).[2]