Latest Customs Regulations

Providing legal certainty and increasing the flexibility of import services, the government has again issued the latest customs regulations regarding procedures for submitting certificates of origin (SKA) and/or declarations of origin of goods (DAB). This provision is contained in Minister of Finance Regulation (PMK) Number 35 of 2023 concerning Procedures for Submitting Certificates of Origin and/or Declarations of Origin of Goods in the Context of Imposing Import Duty Tariffs on Imported Goods Based on International Agreements or Agreements.

Head of the Subdirectorate of Public Relations and Customs Extension, Hatta Wardhana, said this provision aims to accommodate the needs of business actors for easier and more flexible services. Through this PMK, the government also replaced the previous regulations regarding the submission of SKA and/or DAB and replaced PMK Number 45/PMK.04/2020 which applies specifically during the Covid-19 pandemic. This provision is contained in the Minister of Finance Regulation (PMK) Number 35 of 2023 which is in effect from 28 April 2023.

SKA

SKA or Certificate of Origin (CoO) is a document proving the origin of goods issued by the government (SKA issuing agency) of the exporting country. This document is the basis for the imposition of import duty rates in accordance with international agreements or agreements (preferential rates). Meanwhile, DAB is a document proving the origin of goods from the exporter or producer in accordance with international agreements, as a basis for granting preferential tariffs.

There are several procedural provisions in submitting SKA and/or DAB documents. These provisions include fulfilling the SKA and/or DAB submission procedures, signatures of the exporter and authorized officials and/or an official stamp from the SKA issuing agency, as well as containing overleaf notes or the reverse page of the SKA containing provisions regarding filling out the SKA.

However, the implementation of these procedural provisions will be excluded for SKA in the form of electronic SKA (e-Form).

Submission

To obtain this preferential rate, importers are required to submit SKA and/or DAB documents to the customs office. Documents are original sheets, and/or can be color scanned or downloaded. Furthermore, it can be sent via SKP, e-mail, or other available electronic media.

Submission of SKA and/or DAB documents no later than 1 day/working day for red line importers, starting after receiving the Red Line Notification Letter (SPJM). Then, the green route importer must submit the SKA and/or DAB no later than 3 working days. The Goods Release Approval Letter (SPPB).

As for MITA/AEO importers, submission of SKA and/or DAB is no later than 5 days after receiving the SPPB.

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