In order to implement the provisions of the ASEAN Trade in Goods Agreement (ATIGA), which was signed by Indonesia on 26 February 2010, the Minister of Finance recently released Regulation No. 128/PMK.011/2010 on Determination of Import Duty of Goods in the Framework of the ATIGA. The regulation lists certain goods that, under the ATIGA, were agreed to enjoy the zero import tariff policy when entering Indonesia.
The goods from other ATIGA Signatory States that will be exempt from import duties are set out in the Attachment to the regulation. Among others, those imports include: live horses, swine, goats and sheep; vacuum flasks and other vacuum vessels; paintings, drawings and pastels; postages or revenue stamps, and; collection items of zoological, botanical, mineralogical, anatomical, and historical varieties.
Preferential treatment will only apply to goods whose Customs Declaration documents are granted a registration number by the Customs Office at the port of entry; as is further elaborated in Article 4 of the regulation.
Other requirements for tariff preference eligibility include:
- ATIGA Certificate of Origin (Form D), signed by the relevant authority from the country of origin;
- ATIGA preferential treatment facility code, and ATIGA Certificate of Origin (Form D) reference code are included on the Customs Declaration;
- Original copy of the ATIGA Certificate of Origin, which the importer must show to the Customs Officer at the port of entry along with the Customs Declaration.
The regulation repeals and replaces: Minister of Finance Regulation No. 125/PMK.010/2006; Minister of Finance Regulation No. 129/PMK.011/2007 and; Minister of Finance Regulation No. 247/PMK.011/2009.
The regulation has been in force since 13 July 2010, but applies retroactively from 1 January 2010.