PROVISIONS ON IMPORTATION OF ELECTRONICALLY TRANSMITTED DIGITAL GOODS STUDY CASE: INDONESIA

In a world increasingly reliant on e-commerce, the need for comprehensive international trade regulations, ensuring fairness and inclusivity in this digital trade has become paramount. In 1998, the World Trade Organization (WTO) introduced a moratorium on customs duties for electronic transmissions, signalling a commitment to a tariff-free environment for digital commerce. However, this decision has sparked extensive debates among WTO members, particularly concerning the definition and scope of electronically transmitted content. The study delves into Indonesia's provision for imposing customs duties on digital goods transmitted electronically, offering insights into its policy background, legal framework, and implementation procedures. Employing descriptive qualitative research methods, this study aims to provide a holistic understanding of Indonesia's customs duties provision for digital imports through electronic transmission. It captures the nuances of this policy by presenting real-world data, observations, and interviews with stakeholders. Indonesia Government has regulated the importation of digital goods through electronic transmission with the issuance of the MoF Regulation Number 190 Year 2022 regarding Import Provisions for Home Use. The provisions include three main points: exclusion from some provisions of importation of tangible goods, a minimum requirement of filled-in element data in customs import declaration, and a monitoring and submission
mechanism. In conclusion, the provisions of digital goods importation, which Indonesia has implemented, accommodates usefulness and easiness to the importers in declaring import declaration. As a result, there has been a significant increase in the number of import declaration documents for digital goods since the regulation`s
implementation in January 2023.