PROGRES.ID – Finance Minister Sri Mulyani Indrawati has issued new regulations related to customs, excise, and taxation on the import and export of goods by mail. One of these new provisions is the obligation to exchange data between businesses and the Directorate General of Customs and Excise (DJBC).
This provision was implemented by Sri Mulyani through Minister of Finance Regulation (PMK) Number 96 of 2023. PMK was signed on September 15, 2023, and enacted on September 18. PMK 96/2023 will be effective 60 days from the date of enactment, as stated in Article 76 of the regulation.
According to Article 13 of PMK, Electronic Trading Service Providers (PPMSE), including online retail companies and marketplace platforms, are required to establish partnerships with DJBC if they engage in import transactions with more than 1,000 shipments in one calendar year.
However, PPMSE conducting import transactions with fewer than 1,000 shipments in one calendar year are not obliged to establish partnerships, as stipulated in PMK.
“Exempted from the partnership obligation are PPMSE that conduct import transactions of Goods by Mail with a quantity not exceeding 1,000 shipments in a calendar year,” as quoted from PMK (10/6/2023).
Sri Mulyani also ensures that the customs computer system (SKP) and customs officials will periodically conduct research on the number of PPMSE transactions that have not established partnerships.
