As a general rule on customs valuation, there are certain types of costs that should be added to the customs value. But sometimes the costs cannot be determined at the time of import (or at the time of import declaration). Thus, in 2016 the Indonesian Minister of Finance (MOF) issued MOF Regulation No. 67/PMK.04/2016 on Voluntary Declaration of Customs Value for Import Duty Calculation (“MOF Regulation 67”), which introduced ways to declare and pay those costs in the form of a voluntary declaration and voluntary payment mechanism. To provide legal certainty and improve compliance in relation to the mechanism of voluntary declaration and voluntary payment of customs value, the MOF issued a new regulation on voluntary declaration and voluntary payment, i.e., MOF Regulation No. 201/PMK.04/2020 (“MOF Regulation 201”), which came into force on 16 February 2021, and revoked MOF Regulation 67.

In December 2022, the Indonesian Minister of Finance issued a new regulation on imported goods for use, i.e., MOF Regulation No. 190/PMK.04/2022, which came into force on 13 January 2023. One of the notable highlights of MOF Regulation 190 is the new import declaration procedure for intangible goods (e.g., digital goods). This is a significant update because the previous regulations did not include provisions on this.

In December 2022, the Indonesian Minister of Finance issued a new regulation on self-consumed imported goods, i.e., MOF Regulation No. 190/PMK.04/2022, on the Transfer of Self-Consumed Imported Goods, to meet the need for a more dynamic regulatory system in the trade sector. This regulation is designed to promote trade and economic growth in Indonesia by providing new import facilities, namely: (i) new import mechanisms for digital goods; (ii) new requirements to submit supporting customs documents; (iii) new requirements for non-MITA/AEO importers to obtain a registration number; (iv) new requirements for physical inspection of self-consumed imported goods; (v) new formulae to calculate import duties, excises and taxes; and (iv) new provisions for transferring imported goods that are subject to intellectual property rights requirements.