NameValue Added Tax payable on Imports
DescriptionValue Added Tax is applied to all imported goods and services as well as domestically produced and consumed goods and services liable to value-added tax law except goods and services mentioned in article 12 of Law on Value Added Tax.
CommentsTo ensure complete and accurate collection of state budget obligations
Validity From2018-08-06
Validity To9999-12-31
ReferenceArticle 11 of Law no. 60/NA, Article 7 of Instruction no. 1939/MOF and Article 2 of Decree No.003/POL
Measure TypeDuty/Tax Payable
AgencyMinistry of Finance
Legal Document- Instruction on the Law of VAT, No.1939/MOF, date 12 April 2021.
- Ordinance on Value-Add Tax rate (amendment), No. 003/ POL, date 19 March 2024
- Law on Value Added Tax (Amendment) No.60/NA, Dated 28 June 2024
UN CodeF71
Procedures
# Procedure Name Description Category View Detail
1 Customs Clearance for Imports (Asycuda) Procedure for import clearance via Asycuda. Import
Forms
# Title Description Issued By File
1 ACDD (Customs Declaration) Customs Declaration Ministry of Finance PDF
Commodity/s
# HS Code Description
Step-by-Step Guide
# Process name Process short name Activity
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