Since 2006, parties importing intangible goods such as software or other digital goods via electronic transmission into Indonesia are required to fulfill customs obligations under Law No. 10 of 1995 on Customs as amended by Law No. 17 of 2006 (“Customs Law”). However, in reality, importers have been unable to comply with this obligation. Likewise, the customs authority has been unable to enforce this requirement due to the lack of procedural rules regarding how to submit customs declarations for importing software or other digital goods via electronic transmission.
To address the above issue, the Minister of Finance has enacted Minister of Finance Regulation No. 190/PMK.04/2022 on Release of Imported Goods for Use (“Regulation”), which sets out the procedural rules for submitting customs declarations for the importation of software or other digital goods via electronic transmission. The Regulation has taken effect on 14 January 2023.
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