Regulation Update
Terms Amended, Imported Oxygen is Listed as Tax Facility Recipient

Wednesday, 21 July 2021

Terms Amended, Imported Oxygen is Listed as Tax Facility Recipient

The government amended the provision of taxation facilities for the import of medical devices, by reducing the number of goods listed in the list of incentive recipients.

Previously, the number of goods that received the facility was 73 types, but now there are only 26 types of goods, which are divided into five groups of goods.

Some of the facilities provided are in the form of exemption from import duty, exemption from excise duty or Value Added Tax (VAT), and Sales Tax on Luxury Goods (STLG), as well as exemption from Income Tax Article (ITA) 22.

This reduction has implications for the removal of a number of items from the list of recipients of the facility and the inclusion of a number of items on the list.

One of the items that are now receiving facilities is the import of oxygen and its cylinders. This includes imports of ISO tank or tank container containing oxygen and pressure regulator, humidifier, flow meter, oxygen nasal cannula, and other equipment parts.

Hand Sanitizer and Vitamin are Out of The List

Among many imported goods that no longer get facilities, some of them are hand sanitizers, disinfectants, including other products that contain ready-to-use disinfectants.

In addition, the government also no longer provides import facilities for goods in the form of rapid tests. As for the PCR test equipment still has facilities.

Not only that, the types of drugs that get facilities are also changed.
Previously, acetaminophen or paracetamol was among those that originally obtained the facility, now they are not included. It also applies to oseltamivir, whether pure or not.

However, the government has included tocilizumab, intravenous immunoglobulin (IVIG), mesenchymal stem, and insulin on the list.

The government also no longer provides facilities for the import of all kinds of vitamins. Whereas previously various types of vitamins such as vitamin A, B vitamins, vitamin C, and multivitamins were subject to facilities.

The following is a list of import of goods that receive tax facilities.

No Nama Barang
  Test kit and Laboratory Reagent:
1 PCR Test, reagent for PCR analysis of COVID-19 qualitative test
  Virus and Transfer Media
2 Processed culture media for the development of microorganisms for a swab test
3 Other processed culture media for swab tests
4 Tocilizumab, Anti IL-1 (anankinra)
5 Intravenous Immunoglobulin
6 Mesenchymal Stem Cell (MSCs) 
7 Low Molecular Weight Heparin (LMWH) or unfractionated heparin (UFH) as an anticoagulant
8 Drugs containing regdanvimab
9 Favipiravir, oseltamivir, remdesivir
10 Insulin
11 Lopinavir + ritonavir
  Medical Equipment and Oxygen Packaging
12 Oxygen
13 seamless steel cylinder for oxygen
14 ISO tank or tank container filled with oxygen
15 Pressure Regulator, Humidifier, Flow Meter, Oxygen Nasal Canulla and other parts or tools 
16 Thermometer
17 Oxygen concentrator, Oxygen Generator, Ventilator, and other respiratory therapy tools
18 tissue/cotton swab containing alcohol for antiseptic
19 Other swabs
20 Thermal imaging/scanning equipment 
21 Electrical In Vitro Laboratory Test Equipment
22 Non-electrical In Vitro Laboratory Test Equipment
23 Syringe dan infusion pump
24 Power air-purifying respirator
25 Baby incubator transport
  Personal Protective Equipment
26 N95 respirator mask 

Adjustment of the number of goods receiving this facility is regulated through the Minister of Finance Regulation (PMK) Number 92/PMK.04/2021 which amends the previous provision (PMK Number 34/PMK.04/2020).

In its consideration, this amendment was made to provide legal certainty and accelerate services in providing customs facilities.



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