Indonesia: Implemented Regulation on Release of Imported Goods for Use

On 13 January 2023, the Indonesian Minister of Finance implemented Regulation 190/PMK.010/2022, which holds that the import of intangible digital goods (e.g. software) is subject to an import declaration in order to fulfil customs obligations. This import declaration must be filled out within 30 days after payment of the goods. The Regulation was adopted on 15 December 2022. Regulation 190/PMK.010/2022 executes Law No. 10 of 1995 on Customs and its amendment Law No. 17 of 2006.