More policies are issued by Indonesia Government to give facilities to companies who supply medical device for COVID-19 handling. Updating information regarding importation of goods / medical devices related to covid-19 in article Fast Track Regulatory for medical devices in Indonesia , where in previous policy, tax exemption only be granted for donation purpose device, in the current policy, commercial used medical devices related to COVID-19 also will be granted with tax and licensing exemption if The National Disaster Mitigation Agency (BNPB) and Indonesia custom approved the application.
Taxes exemption granted for imported goods are including:
1. Custom Duty (Bea Masuk- BM)
2. VAT or VAT for luxury goods (PPN)
3. Income Tax (PPh 22)
The applicant can apply the license and tax exemption through https://apps1.insw.go.id/perijinan/index.php/C_trader/getForm. The required documents are Invoice, Packing List, Airway Bill/Bill of Lading, and the details of the goods. However, only several goods which HS Code determined by the government can be granted with license and tax exemption. The list of devices can be seen on this link, please refer to Annex A section (“LAMPIRAN” page 17).
For the goods with FOB value ≤ USD 500 are exempted for this application. Person/party only need to declare the Consignment Note if it’s shipped to Indonesia or Customs Declaration if the goods brought by passengers.
In addition, applicants could also apply clearance of the goods with guarantee with following condition:
1. Imported goods for handling the COVID-19 pandemic that is still awaiting the decision from The National Disaster Mitigation Agency (BNPB) and Custom and Excise Office
2. To obtain approval on the release of imported goods with the guarantee that the Applicant submits an application to the Head of the Custom and Excise Office where the goods are imported.
3. Guarantees can be in the form of written guarantees.
Applicants are required to submit Decree of Exemption for Custom Duty and Taxes within 30 days after the goods are issued with guarantee.