The Customs Office of Tarakan has confirmed that imported goods entering North Kalimantan via Malundung Port are currently problem-free. Yoga Swara, Head of Enforcement and Investigation at Tarakan Customs, stated that his team ensures that imported goods comply with customs procedures. Several of these imports are essential for strategic projects in North Kalimantan, and the involved companies are well-versed in customs regulations. Swara emphasized that there are no issues so far as the companies handling strategic projects in North Kalimantan adhere to customs requirements. Swara highlighted that some investment needs for strategic projects are exempt from import duties. This exemption is based on the Ministry of Finance Regulation No. 176/PMK.011/2009 on Duty-Free Import of Machinery and Goods for Industrial Development under Capital Investment, amended by Regulation No. 188/PMK.010/2015. For example, investments in projects like those in KIPI utilize a master list issued by BKM, designating certain items as duty-free investments.
Despite the duty exemption, Swara noted that imported goods are still subject to VAT and income tax, unless regulations stipulate otherwise for investment purposes. Typically, companies apply for a Certificate of Exemption (SKB), which exempts them from VAT and income tax for investment needs. Customs will conduct strict oversight to verify if the imported goods qualify for duty exemptions or if they are subject to import duties. Each item's details, including its Harmonized System (HS) code, will be thoroughly reviewed to determine the applicable charges.
