Under Indonesia’s Customs Law, the importer of record is the party that is subject to an audit or a re-examination (Penelitian Ulang), and there is no audit or re-examination of the owner of goods in a PIB using under-name importation.However, in mid-August this year, the Minister of Finance (MoF) issued Regulation No. 78 of 2023 on Re-examination in the Field of Customs (“MoF Regulation No. 78/2023“), which will come into force on 21 October this year. One of the objects of re-examination is the owner of goods.
Source: globalcompliancenews.com
