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

In response to the ongoing deterioration in air quality in DKI Jakarta, West Java and Banten, the Minister of Industry has now mandated that industrial companies and industrial area companies are required to submit exhaust gas emissions reports to the Minister on a weekly basis between 25 August 2023 and 31 December 2023

In order to become Emissions Testing Units, parties are required to submit applications along with various documents to the relevant governor or regent/mayor. Emissions Testing Units must fulfill criteria relating to three aspects, specifically emissions testing tools, testing methodology and personnel

Various requirements have to be satisfied by both Workshops A and Workshops B, however, Workshops A must meet a broader set of requirements, including: 1) Must have a set of standard operating procedures in place for conversions; 2) Must have minimum quality standards in place for Conversion results; 3) Must have a recall mechanism in place, etc

Human resources in clinics that are located in KEK encompass medical personnel, other healthcare workers and support staff who may be either Indonesian citizens or foreign nationals. In terms of Indonesian citizens who graduated abroad and foreign nationals who will practice in clinics that are located in KEK, mandatory evaluations will be completed so that said parties can be issued competency certification

Certain amounts of PPN that are imposed upon deliveries of certain four-wheeled, battery-powered KBL ("Vehicles") and certain battery-based KBL buses ("Buses") will be borne by the government if said objects meet the following mandatory Domestic Component Levels (Tingkat Komponen Dalam Negeri "TKDN"): a) Vehicles: 40% TKDN at the minimum; and b) Buses: 40% TKDN at the minimum; and c) Buses: 20% TKDN at the minimum and 40% TKDN at the maximum

All exhibited goods that enter into storage areas should be classified as: 1) Goods that will be exhibited; and 2) Goods that support exhibition requirements and that will be re-exported. The Amendment has now clarified that the classification of goods outlined in point (1) above mandates that TPBB business actors should submit details that address the relevant types and amounts of goods that meet reasonableness requirements for exhibition purposes and that have been approved by the Heads of Regional Customs and Excise Offices or the Heads of Main Customs and Excise Service Offices (Kantor Pelayanan Utama/KPU)

Manufacturers of tobacco products that comprise small- and medium-scale industries and micro-, small- and medium-scale enterprises may carry out activities at sites that have been designated for the agglomeration of tobacco-product factories and enjoy facilities that relate to the following areas: 1) Licensing within the excise sector; 2) Production of excisable goods; and 3) Excise payments