Effective from 17 October 2023, the provisions for the import and export of consigned goods contained in the Minister of Finance Regulation (PMK) Number 96 of 2023 regulate more specifically the types of goods covered.
In fact, in this regulation, the government initially set the validity period for this provision to start on 17 November 2023. However, the government later advanced it by one month to 17 October 2023 through PMK No. 111 of 2023, which was published on October 16, 2023.
With this regulation, PMK Number 199/PMK.010/2019 which regulates the same thing, is declared revoked and no longer valid.
Two Types of Imported Goods
In the new regulation, the government emphasizes that there are two types of import of consigned goods. First, trading products. Then the second, is goods other than trading products.
A consignment is said to be trading products if it meets a number of criteria. First, it results from a trade transaction through an Electronic Trading System Operator (PPMSE).
PPMSEs regulated in this regulation include online retailers. These traders sell their merchandise through an electronic system by means of a website or application that is managed, owned, or made by themselves.
In addition, PPMSE also includes marketplaces, which are providers of facilities related to the electronic transaction process.
Trading Product Criteria
The second criterion for trade consignments is that both the recipient and sender of the consignment are business entities. The third criterion is that there is proof of transaction in the form of an invoice or similar document. These criteria are alternative, meaning that one of them is sufficient.
What is meant by consignment is goods sent through the Postal Operator. In this case, there are two types of postal organizers, Designated Postal Organizers (PPYD) and Courier Service Companies (PJT).
The definition of PPYD is a postal provider assigned to provide international services, as regulated by the Universal Postal Union (UPU).
Then, the definition of PJT includes postal operators who obtain business licenses from relevant agencies to carry out mail services,
documents and packages.
Both PPYD and PJT can process customs obligations for the import and export of consignments. (ASP/KEN)