a.

that the customs, excise and tax provisions on imports and exports of consignment goods have been stipulated under the Minister of Finance Regulation Number 96 of 2023 concerning Customs, Excise and Tax Provisions on Imports and Exports of Consignment Goods;

b.

that to implement policies related to the supervision of imports and exports of consignment goods to protect the domestic industry, the enactment of the Minister of Finance Regulation Number 96 of 2023 concerning Customs, Excise and Tax Provisions on Imports and Exports of Consignment Goods needs to be amended;

c.

that based on the considerations referred to in letter a and letter b, it is necessary to enact a Minister of Finance Regulation concerning the Amendment to the Minister of Finance Regulation Number 96 of 2023 concerning Customs, Excise and Tax Provisions on Imports and Exports of Consignment Goods;

 

 

1.

Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;

2.

Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia of 1983 Number 50, Supplement to the State Gazette of the Republic of Indonesia Number 3263) as amended several times, last amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);

3.

Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 1983 Number 51, Supplement to the State Gazette of the Republic of Indonesia Number 3264) as amended several times, last amended by as amended several times, last amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);

4.

Law Number 10 of 1995 concerning Customs (State Gazette of the Republic of Indonesia of 1995 Number 75, Supplement to the State Gazette Number 3612) as amended by Law Number 17 of 2006 concerning the Amendment to Law Number 10 of 1995 concerning Customs (State Gazette of the Republic of Indonesia of 2006 Number 93, Supplement to the State Gazette Number 4661);

5.

Law Number 11 of 1995 concerning Excise (State Gazette of the Republic of Indonesia of 1995 Number 76, Supplement to the State Gazette Number 3613) as amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);

6.

Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to the State Gazette of the Republic of Indonesia Number 4916);

7.

Presidential Regulation Number 57 of 2020 concerning the Ministry of Finance (State Gazette of the Republic of Indonesia of 2020 Number 98);

8.

Minister of Finance Regulation Number 118/PMK.01/2021 concerning the Organisation and Work Procedures of the Ministry of Finance (Official Gazette of the Republic of Indonesia of 2021 Number 1031) as amended by the Minister of Finance Regulation Number 141/PMK.01/2022 concerning the Amendment to the Minister of Finance Regulation Number 118/PMK.01/2021 concerning the Organisation and Work Procedures of the Ministry of Finance (Official Gazette of the Republic of Indonesia of 2022 Number 954);

9.

Minister of Finance Regulation Number 96 of 2023 concerning Customs, Excise and Tax Provisions on Imports and Exports of Consignment Goods (Official Gazette of the Republic of Indonesia of 2023 Number 740);

 

 

MINISTER OF FINANCE REGULATION CONCERNING THE AMENDMENT TO THE MINISTER OF FINANCE REGULATION NUMBER 96 OF 2023 CONCERNING CUSTOMS, EXCISE AND TAX PROVISIONS ON IMPORTS AND EXPORTS OF CONSIGNMENT GOODS.

 

 

The provisions of Article 76 of the Minister of Finance Regulation Number 96 of 2023 concerning Customs, Excise and Tax Provisions on Imports and Exports of Consignment Goods (Of

 

This Ministerial Regulation comes into force on 17 October 2023.

 

This Ministerial Regulation comes into force on 17 October 2023.

 

For public cognisance, this Ministerial Regulation shall be promulgated by placement in the Official Gazette of the Republic of Indonesia.

 

Enacted in Jakarta
on 16 October 2023
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
signed
SRI MULYANI INDRAWATI

Promulgated in Jakarta
on 16 October 2023
DIRECTOR GENERAL OF LEGISLATION OF THE MINISTRY

OF LAW  AND HUMAN RIGHTS OF THE REPUBLIC OF INDONESIA,
signed
ASEP N. MULYANA

OFFICIAL GAZETTE OF THE REPUBLIC OF INDONESIA OF 2023 NUMBER 823