The facilities of this policy (Ease of Import for Export Purposes) are divided into two types, namely exemption facilities and return facilities.

1.Exemption Facility

KITE exemption facility was originally regulated in PMK Number 254/PMK.04/2022, which was later amended by PMK Number 176/PMK.04/2013. In the regulation, it is explained that the exemption facility is the non-collection of import duties, Value Added Tax (VAT), or Luxury Goods Sales Tax (PPnBM) owed on the import of these raw materials.

In this case, the import duties and taxes owed at the time of importation of goods can be covered with a guarantee. Only when the imported goods have been processed and exported, the guarantee will be returned.

The expenditure of raw materials in the context of subcontracting is also not subject to VAT or PPnBM, including when the subcontracted goods are put back into the company.

2.Return Facility

The return KITE is regulated in PMK No. 253/PMK.04/2011. This type of policy is the import duty on the import of raw materials for assembly, installation and export of their production. Where the intended import duty is additional duties such as retaliatory duties, anti-dumping import duties, safeguard duties, and reward duties.

In the return KITE, the company is required to pay import duties and taxes in the context of importation when filing a PIB or Notification of Import of Goods. This payment can later be requested for a return after the realization of exports of the PIB.

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