Attention Travelers Carrying Goods Through Free-Trade Zones: Verbal Customs Notification Options Expanded and Taxation Treatments Clarified

Back in 2023, the Director-General of Customs and Excise (“ Director-General ”) issued Regulation No. PER-22/BC/2023 (“ Regulation 22/2023 ”) on the Governance of Entries and Releases of Goods into and from Areas Established as Free-Trade Areas and Free Ports (collectively referred to as Free-Trade Zones – “ FTZ ”) Through Goods Transported by Passengers and Transportation Vehicle Crews (collectively referred to as “ Carriers ”). As its title suggests, the framework of Regulation 22/2023 outlined various classifications of goods that were permitted to be transported by Carriers, as well as the applicable mechanism for the submission of customs notifications (“ Notifications ”) during imports or releases of Carriers’ goods into and from FTZ.