During construction project tenders, participants have the option of joining as sole proprietorships or may engage in joint operations (Kerja Sama Operasi KSO). However, a number of specific provisions must be fulfilled in order for KSO to join as participants, including requirements that relate to form, qualifications and KSO agreements

In order to secure import approvals, technical considerations must first be secured from the Minister of Industry through the submission of prior applications by holders of API-U and API-P.

The Regulation stipulates various types of payable Luxury Goods Sales Tax/PPnBM that will now be borne by the government, specifically for imports of Completely Built-up Electric Cars and deliveries of Completely Knocked-down Electric Cars resulting from Completely Knocked-down Electric Car production by business actors who have been designated as Taxable Entrepreneurs (Pengusaha Kena Pajak/PKP).

The list of business actors that wish to import iron or steel, alloy steel and their derivative products (collectively referred to as "Commodities") and that are eligible to secure technical importation considerations for Commodities now includes: 1) Industrial companies; 2) Industrial services companies; 3) Non-industrial companies that have secured Manufacturer Importer Identification Numbers (Angka Pengenal Importir Produsen/API-P); 4) Industrial companies that have secured General Importer Identification Numbers (Angka Pengenal Importir Umum/API-U); and 5) Centers for Raw and/or Supporting Materials Providers (Pusat Penyedia Bahan Baku dan/atau Bahan Penolong/PPBB).

This new regulation merges provisions that address the organization of incubation, as originally addressed under Regulation of the Minister of Cooperatives and Small and Medium Enterprises No. 24 of 2015 and Chapter VI of Regulation of the Minister No. 3 of 2021, and makes a number of adjustments to requirements and procedures for the selection of tenants.

Business actors that engage in battery-powered electric-vehicle ("BEV") manufacturing industries are eligible to secure incentives for the importation of BEVs ("Incentives") that are either in a completely built-up (CBU) or completely knocked-down (CKD) state. Broadly speaking, said Incentives take the form of 0% import-duty tariffs, as well as luxury-goods sales tax (Pajak Penjualan atas Barang Mewah/PPnBM) that will be borne by the government.

The Amendment has expanded the list of vehicles that may be classified as battery-powered electric vehicles, which now includes the following types of vehicles: 1) Road tractors for semi-trailers; 2) Motorized vehicles for personal transportation; and 3) Motorized vehicles for special purposes other than those intended for the transportation of people or goods.

The Amendment has expanded the eligibility criteria for parties looking to import battery-powered electric vehicles in completely built-up form, while various forms of incentives that will be provided for CBU-BEV importation have now been clarified, including: 1) Import duties; 2) Luxury-Goods Sales Tax (Pajak Penjualan atas Barang Mewah/PPnBM); and 3) Regional taxes

PKP that are associated with low levels of risk may now be granted preliminary refunds of any tax overpayments by submitting a notification letter for the relevant PPN period by no later than 31 January 2024

Certain adjustments have now been introduced under the Amendment in relation to Indonesias industrial Commodity Balance