Customs Procedures Set for Returnable Packages: Import Duty and Tax Relief Granted with Reporting and Re-Export Obligations

The Minister of Finance (“ Minister ”) has issued Regulation No. 52 of 2026 on Temporary Import and Temporary Export of Returnable Packages (“ Regulation 52/2026 ”). Although the overall procedures and mechanism for temporary imports have already been governed under Regulation of the Minister No. 178/PMK.04/2017 , as amended by Regulation of the Minister No. 106/PMK.04/2019 , this framework has yet to specifically govern returnable packages (pengemas yang dapat digunakan secara berulang) [1] entry and exit to and from the customs areas. [2]