By the end of 2022, Indonesia is still experiencing daily fluctuations in the development of positive confirmed Covid-19 cases. The highest number of cases since April 2022 was even recorded last month, on November 16, 2022, with 8,486 positive cases.
Most Indonesian people are now "used" to implementing health protocols. However, some may not have been implementing health protocols as recommended. Nonetheless, government continues to provide facilities for import of goods required in dealing with Covid-19.
Types of goods eligible for customs and/or excise and tax exemptions for handling Covid-19 are updated in Minister of Finance Regulation Number 164/PMK.04/2022. This provision was legalized by considering the implementation of provisions concerning goods classification system based on Harmonized Commodity Description and Coding System/Harmonized System (HS) 2022 and ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
Previously, the number of goods that received facilities increased from 21 goods/types of goods (Minister of Finance Regulation Number 149/PMK.04.2020) to 26 goods/types of goods (Minister of Finance Regulation Number 92/PMK.04/2021). Recently, there are only 16 goods/types of goods that receive the facility. This policy was established as a step to encourage national economic growth in certain industrial sectors that are produced domestically and able to meet domestic needs.
In general, facilities remain available for five product groups, namely test kits and laboratory reagents, virus transfer media, drugs, medical equipment and Personal Protective Equipment (PPE). The difference is that government eliminated facilities for several imports of drug, isotank and air-purifying respirators as well as baby incubator transport. Therefore, goods/types of goods that are eligible for customs and/or excise and tax benefits under Minister of Finance Regulation Number 164/PMK.04/2022 are as follows:
| Product | Tariff Post | Description of Goods/Type of Goods | |
| I | Laboratory Test Kits and Reagents | ||
| 1. | PCR Test | ex.3822.90.90 | Reagent for PCR analysis for COVID-19 qualitative test |
| II | Virus Transfer Media | ||
| 2. | Virus Transfer Media | ex.3821.00.10 | Processed culture media for the development of microorganisms for swab tests |
| 3. | Virus Transfer Media | ex.3281.00.90 | Other processed culture media for swab test |
| III | Finished Medicine | ||
| 4. | Molnupiravir | ex.3004.90.99 | Molnupiravir is prepared in measured doses or in forms or packages for retail sales |
| 5. | Nirmatrelvir/Ritonavir (Paxlovid) | ex.3004.90.99 | Nirmatrelvir/Ritonavir (Paxvloid) is prepared in measured doses or in forms or packages for retail sales |
| IV | Medical Equipment and Oxygen Packaging | ||
| 6. | Oxygen | ex. 2804.40.00 | Packed in steel cylinders or other packaging |
| 7. | Seamless steel cylinder for oxygen | ex.7311.00.26; ex.7311.00.27; ex.7311.00.29 | Seamless steel cylinder without fill or filled with oxygen |
| 8. | Pressure Regulator, Humidifier, Flow Meter, Oxygen Nasal Cannula, and other parts or tools | ex.8481.10.19; ex. 8481.10.21; ex. 8481.10.22; ex. 8481.10.91; ex. 8481.10.99; ex.9019.20.90; ex. 9026.80.00 | Used together with respiratory therapy device |
| 9. | Thermometer | ex.9025.19.19 | Digital thermometer, infrared thermometer |
| 10. | Oxygen Concentrator, Oxygen Generator, Ventilator, and other respiratory therapy devices | ex.9019.20.10; ex.9019.20.20; ex. 9019.20.90 | Instrument to help the patient's breathing |
| 11. | Swab | ex.3005.90.90 | Alcohol wipes/cotton for antiseptic in retail sales packaging (Alcohol Swab) |
| 12. | Swab | ex.9018.90.90 | Other swabs |
| 13. | Thermal Imaging/Scanning Equipment | ex.9027.50.00 | Human thermal scanner |
| 14. | In vitro diagnostic equipment, including PCR test equipment | ex.9027.89.90 | In vitro laboratory test equipment |
| 15. | Syringe and infusion pump | ex.9018.90.31 | Tools for injecting fluids into patient's body in a controlled manner |
| V | Personal Protective Equipment (PPE) | ||
| 16. | Mask | ex.6307.90.90 | N95 Respirator Mask |
This provision becomes effective from November 14, 2022. For customs and/or excise and taxation facilities applications that have received number and date of arrival document notification for means of transport or inward manifest (BC 1.1) or have received registration number and date from the Customs Office prior to the effective date of this regulation, application process is completed in accordance with the previous provisions.
covid19 , tax-facilities
