05 Oct

On 25 August 2011, Minister of Finance has issued Minister of Finance Regulation No. 142/PMK.04/2011 on Temporary Imports (“the Regulation“), this Regulation revoked and replace previously regulation on Minister of Finance Regulation No. 140/PMK.04/2007 (“PMK 140/2007“). The Regulation issued to improve services for stakeholders in the temporary import sector, and to provide legal certainty on temporary imports.

On Article 1 of the Regulation has clearly describes several terms that used, such as Temporary Import is entry of imported goods into the customs areas that intended to be re-export within a maximum period of 3 (three) years. (Article 1 paragraph 2), Temporary Imported Goods is a Imported goods that entered process using the Temporary Import mechanism (Article 1 paragraph 2); and Re-Exports means sent the Temporary Good from the Customs Area in accordance with the customs on export (Article 1 paragraph 4).

Temporary Import Goods Requirements

Under Article 2 clearly describe the categorization of Temporary Imported Goods. following are the requirements that shall be fulfill (i) the goods must be non-consumable; (ii) easy identification; (iii) the goods shall not having substantial change to the shape, except due to use; (iv) certain purpose of the goods and (v) the goods must be accompanied by a document stating that the goods will be Re-Exported.

Temporary Import Goods Free From Import Duties (Article 3)

Certain Temporary Imported Goods may be excluded from import duties, the goods that may have this facility are, among others, goods for exhibition; seminar; sports and competition; demonstration; good for experts; educational, research, knowledge, and culture; personal yachts belonging to foreign tourists; livestock for sports, competition, and training; goods for disaster mitigation; container goods for military and police purposes, tools and equipments that using for following purpose; construction, reparation, and testing and others goods, ships that imported by national shipping company, airplane or airplane engine by the national air services company, goods that will be used for government project that funding or grant by international (clearly describe in Article 3 paragraph 2).

Temporary Import License

Before the Importer, import the Temporary Import Goods the Importer shall submit written application to Head of Custom and Exercise where the Temporary Goods will be arrived in Indonesia, in the event the Temporary Goods will be imported fulfill following requirements, the application shall be submitted to Director General:

  1. The Temporary Goods will be used for international business scale;
  2. Custom and exercise office is unable to used;
  3. The Temporary Goods will be used for purpose of oil and mining; or
  4. The Temporary Goods are needed for efficiency of temporary licenses service.

Under Article 4 paragraph 3, describe certain goods that prohibited as a Temporary Goods Import.

Under Article 4 paragraph 4 describe information that shall be stated in the form of application;

Type, amount, specification, identity, and estimate of the value of the goods; name of the seaport where the temporary imported goods will arrive; location of use; purpose of goods; and validity period

Under Article 4 paragraph 5 describe documents that shall be attached to the application

Cash Guarantee (Article 10 paragraph 1)

An importer who imports temporary imported goods must give the head of the local customs office a cash guarantee. The amount of the guarantee is equal to the amount of the import duty on the goods.

Import Duties

Pursuant to Article 11 (1), the Importer still has pays a two percent import duty; value added tax; and income tax.

Period of Temporary Goods Import (Article 8)

The temporary goods period are granted according to the purpose for maximum period 3 (three) years since the registration date notification to import of custom and exercise. For Temporary Import Goods that granted permission less than 3 (three) years, may have be extended period by submit application to Director General Head of Custom and Exercise (maximum extended is not lapse more than 3 (three) years since the registration date).


Pursuant to Article 23, temporary imported goods that have fulfilled their use purposes should be re-exported by an importer. However, there are some exceptions for: temporary imported goods used in government projects; heavily damaged imported goods; and goods that are impossible to be re-exported.


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