The Council is pleased to forward you an invitation from the Indonesia Ministry of Finance to the Virtual Briefing on customs declaration for intangible goods as mandated by MOF 190 / 2022 on Transfer of Self-consumed Goods.
 
The Briefing will be hosted by the Directorate of Customs Technical Affairs in Bahasa Indonesia. As the briefing is open to all participants, we encourage you to dial in earlier on the D-Day.


Background Information:
Ministry of Finance Regulation 190 / 2022 (“MOF") serves to provide clarity on the enforcement of customs declaration obligation for the importation of software or digital goods transmitted electronically as mandated by Law 17 / 2006 on the Amendment to Law 10 / 1995 on Customs ("Customs Law").

The regulation may indicate further possibility on the imposition of customs duties on electronically transmitted digital products – potentially contradicts WTO Moratorium on Customs Duties on Electronic Transmission in the process. As per 12^th WTO Ministerial Conference (MC 12) in June 2022, WTO members agreed to maintain the current practice of not imposing customs duties on electronic transmissions until the next ministerial conference – which will be held next year on the week of 26 February 2024. Nonetheless, based on the official paper submitted to the WTO in December 2022, Indonesia acknowledged it was developing duties imposition mechanism on the aforementioned products. Indonesia currently imposes zero percent tariff on electronically transmitted software or digital goods.