A regulation of the Minister of Finance has been issued on the release of imported goods from Indonesia's customs zones for their re-exportation. The regulation is the Minister of Finance’s Regulation No. 149/PMK.04/2007 regarding Re-exportation of Imported Goods (the “Regulation”), and is the implementation of Article 10 A section (7) of Law Number 10 Year 1995 regarding Customs.
The Regulation provides that the following imported goods may be re-exported from Indonesian customs zones: (i) goods which are not in accordance with the specification in the respective order; (ii) goods which have been wrongly sent; (iii) goods which are damaged; or (iv) goods banned from importation under a government regulation. Goods excepted from the list of goods that may be re-exported are, among others, goods that are imported for a temporary time, goods that are warehoused in bonded zones, and goods that are imported for use.Importers or transporters who wish to re-export imported goods should submit a re-exportation application along with all the relevant supporting documents to the Directorate General of Customs and Excise, stating the reason for the re-exportation. If the application is rejected, the goods will be treated as ordinary imports and be processed through the normal importation procedures. The Regulation became effective on 15 December 2007.