List of items exempted from import duty or VAT in Indonesia from next year

The Minister of Finance exempts certain imported goods from import duties and/or value-added tax (VAT), including aircraft spare parts, scientific and technical books, coffins or other packages containing bodies or ashes.The policy is stipulated in Article 219 of the Regulation of the Minister of Finance (PMK) No. 81 of 2024 on the implementation of tax provisions of the core tax administration system, which is applicable from January 1, 2025 onwards. Article 219 of the regulation reads, No Income Tax Article 22: Import of goods and/or delivery of goods that are not subject to income tax in accordance with the provisions of laws and regulations; import of goods exempted from import tax and/or value added tax tax tax in the form of (1-19). Goods exempt from import duties and/or VAT are actually nothing new, but since the core tax goes into effect as of January 1, 2025, these things are included. The following is the list of goods exempted from import duties and/or VAT: goods for foreign representatives and their officials serving in Indonesia on the basis of reciprocity; goods for the needs of international agencies and their officials on duty in Indonesia, as well as for persons who do not hold Indonesian passports, which are recognized and registered in the ministerial regulation, which establishes the procedure for importing goods exempted from import duties and excise taxes international agencies and their officials on duty in Indonesia Needs of officials of international agencies and their officials on duty in Indonesia; goods sent as gifts/gratuities for the purpose of public worship, charitable, social, cultural purposes, or disaster management; goods for museums, zoos, nature reserves, and other similar places that are open to the public; goods for the purpose of scientific research and development; goods for special needs of the disabled, such as blind people; and coffins or other parcels containing corpses, ashes, or other parcels.

Handling of goods; goods imported by the central or local government for public use; weapons, ammunition and military equipment, including spare parts for defense and security needs; goods and materials for the production of defense and security products; polio vaccine in the implementation of the National Immunization Week Program; scientific and technical books, general textbooks, holy books, religious textbooks and other scientific books; sea vessels, inland waterway carriers, inland lake carriers, ferry carriers, pilot boats, tugboats, fishing boats, barges and spare parts thereof, as well as vessel safety equipment and personal safety equipment imported and used by commercial shipping companies, national fishing companies, national port service provider companies or national river, lake and ferry transportation service provider companies in accordance with their business activities; aircraft and spare parts thereof, as well as aviation safety equipment and personal safety equipment, imported and used by national commercial air carriers. personal safety equipment, repair and maintenance equipment and spare parts thereof, as well as repair or maintenance equipment for imported aircraft, which are used by parties designated by the state commercial air transportation company for the provision of aircraft maintenance and repair services to the state commercial air transportation company; trains and spare parts thereof, repair and maintenance equipment and railroad infrastructure, which are imported and used by public railroad facility operators and/or public railroad infrastructure operators, and and spare parts or materials imported by the state-designated parties commercial entities of public rail facility operators and/or commercial entities providing public rail infrastructure used for the manufacture of trains, spare parts, repair or maintenance equipment, and rail infrastructure to be used by commercial entities operating public rail facilities and/or commercial entities operating public rail infrastructure; the Ministry of National Defense (MoND) or the Indonesian National Army (TNI) for the purpose of providing Indonesia's territorial border data and aerial photography in support of national defense, equipment and spare parts imported by the Ministry of Defense, the TNI or parties designated by the Ministry of Defense; goods for upstream oil and gas activities imported by cooperating contractors; goods for geothermal operations; temporary imports, if at the time the importation is expressly for the purpose of re-exportation; and re-importation, which includes goods that have already been exported and re-imported with the same quality, or for the purpose of repairs, processes, and testing and which meet the requirements established by the General Customs Administration.