The government adds the list of imported goods to address the Covid-19 pandemic that are eligible for tax facilities.

The addition to the list of goods is outlined in the Minister of Finance Regulation No. 92/PMK.04/2021 concerning the Third Amendment to the Minister of Finance Regulation No. 34/PMK.04/2020 concerning the Granting of Customs and/or Excise Facilities and Taxation on Imported Goods to Handle the Covid-19 Pandemic (MoF Reg. 92/2021).

The government adds the list of imported goods entitled to tax facilities to anticipate the need for several types of goods to be used to address the Covid-19 pandemic. The list of goods has been added to provide legal certainty and accelerate the service of providing customs and/or excise facilities as well as taxation on imported goods to handle the Covid-19 pandemic.

Compared to the list of imported goods entitled to tax facilities in the former provisions, MoF Reg. 92/2021 adds at least six types of goods, including:

i.	drugs containing Regdanvimab;
ii.	oxygen packaged in steel cylinders, isotanks, or other containers;
iii.	empty or oxygen-filled seamless steel cylinders for oxygen;
iv.	isotanks (tank containers filled with oxygen);
v.	pressure regulators, humidifiers, flow meters, oxygen nasal cannula, and other parts or devices; and
vi.	oxygen concentrators, oxygen generators, 17 ventilators, and other respiratory therapy devices.

Details of imported goods eligible for tax facilities are listed in the Appendix of MoF Reg. 92/2021. All imported goods on the list are entitled to three types of facilities, i.e. import duties and/or excise exemptions, non-collection of Value Added Tax (VAT) (Pajak Pertambahan Nilai/PPN) and Sales Tax on Luxury Goods (STLGs) (Pajak Penjualan atas Barang Mewah/PPnBM), and Article 22 Income Tax exemptions.

Tax Facilities on Imported Goods to Address the Covid-19 Pandemic