Customs and/or Excise and Taxation Facilities for Imports of COVID-19 Vaccine Regulated by the Government

With the Corona Virus Disease 2019 (“ COVID-19 ”) pandemic continuing to inflict casualties and economic losses upon Indonesia’s general public, the government is currently in the process of procuring the necessary vaccines and 1.2 million COVID-19 vaccines sourced from the Chinese Sinovac company recently arrived in Indonesia. [1] In response to this effort, the Minister of Finance (“ Minister ”) recently issued Regulation No. 188/PMK.04/2020 on the Provision of Customs and/or Excise Facilities and Taxation Facilities for the Import of Vaccine Procurements for the Handling of the Corona Virus Disease 2019 Pandemic (“ Regulation 188/2020 ”) in an effort to expedite the rolling out of the fiscal facilities required in order to procure COVID-19 vaccines and to adequately implement a mass vaccination program. [2]