On August 13, 2019, the Indonesian government, through the Minister of Finance, announced a regulation that included the exemption of import duty on products to be brought into the nation. The elimination of the Value Added Tax (VAT) made goods much more affordable to bring into the country.
If not all of the requirements are met, the imported products that may be eligible for tax relief can be transferred, re-exported, or even destroyed. After two years from the most recent period of issue of a transfer authorisation by the customs office and declaration made by the customs import, any imported items that have received facilities can be transferred.
Only when a customs export declaration has been submitted to the customs office may such products be re-exported. There is also a possibility that such imported goods might be destroyed.