Free Trade Area: Goods and Services Subject to PPN & PPnBM

Minister of Finance Regulation No. 62/PMK.03/2012 on Procedures for Oversight, Administration, Payment, and Payment in Full of Value Added Tax and Luxury Goods Tax on Dispatch/Delivery of Taxable Goods and Services from Free Trade Area to Customs Area and Receipt/Delivery of Taxable Goods and Services from Customs Area to Free Trade Area (“Regulation”) was issued to implement Government Regulation No. 10 of 2012 on Customs, Excise, Tax, and Management of Receipt and Dispatch of Goods to and from Free Trade Areas and Free Seaports.