The Ministry of Finance (Kemenkeu) has issued Minister of Finance Regulation (PMK) Number 96 of 2023 concerning Customs, Excise and Tax Provisions for the Import and Export of Consigned Goods, as an amendment to PMK-199/PMK.010/2019 and will come into force starting 17 October 2023. The issuance of the PMK is part of the Ministry of Finance’s service transformation in providing legal certainty and clear rules regarding customs, excise and tax provisions for the import and export of shipped goods.
In PMK-96, Electronic System Trading Organizers (PPMSE) are treated as importers of goods shipped as a result of the PPMSE trade. For this reason, the PPMSE partnership scheme with DJBC is no longer optional, but mandatory. This also has an impact on the customs notification system and determining the customs value of trade goods which were previously official assessments, becoming self-assessments.
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