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Granting of Import-Duty Exemptions for the Reimportation of Goods That Have Been Exported

Regulation of the Director-General of Customs and Excise No. PER-04/BC/2022 on Technical Instructions for the Granting of Import-Duty Exemptions for the Reimportation of Goods That Have Been Exported

Enforcement Date:  6 June 2022

  • If the Service Computer System (Sistem Komputer Pelayanan – “SKP”) is available, then applications for the securing of import-duty exemptions (“Exemptions”) for exported goods that are reimported (“Reimported Goods”) should be submitted through the following platforms: 1) The service user portal through the official website of the Directorate-General of Customs and Excise; or 2) The Indonesian National Single Window portal.
  • If exported goods are reimported in the form of consignments, then applications for exemptions may only be submitted by: 1) Recipients; or 2) The relevant postal-service organizers based on recipients’ requests. As a result, the supporting documents that are required to be submitted during the application process also include letters of authorization if applications are being submitted by postal-service organizers based on recipients’ requests; 
  • Passengers and transportation crews are required to provide reimportation notifications through the submission of customs declarations or Special Goods Import Notifications (Pemberitahuan Impor Barang Khusus/PIBK) in certain circumstances. Meanwhile, persons who complete border crossings should provide verbal notifications of the relevant reimportations.

More information on this regulation is provided in Hukumonline’s publication titled “Technical Instructions on Import-Duty Exemptions for Reimported Goods Introduced,” as accessible to Hukumonline’s subscribers. For more details on the subscription, please contact Hukumonline’s team at

*This section is provided in collaboration with HukumOnline

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