In order to implement the mandate set under Regulation of the Minister of Finance (“ Minister ”) No. 175/PMK.04/2021 on Import-Duty Exemptions for the Reimportation of Goods That Have Been Exported (“ Regulation 175/2021 ”), [1] the Director-General of Customs and Excise (“ Director-General ”) has issued Regulation No. PER-04/BC/2022 on Technical Instructions for the Granting of Import-Duty Exemptions for the Reimportation of Goods That Have Been Exported (“ Regulation 4/2022 ”). [2] While reiterating most of the provisions originally set out under Regulation 175/2021, Regulation 4/2022 features a more comprehensive set of provisions that relate to the following matters:

Technical Instructions on Import-Duty Exemptions for Reimported Goods Introduced
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