What are the types of KITE facilities?

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

1.   Exemption Facility

KITE exemption facilities were 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-pollution of import duties, Value Added Tax (VAT), or Luxury Goods Sales Tax (STLG) payable on the import of raw materials.

In this case, import duties and taxes payable at the time of import of goods can be covered by 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 STLG, including when the subcontracted goods are re-entered into the company.

2.   Return Facility

KITE returns are regulated in PMK No. 253/PMK.04/2011. This type of policy is an import duty on the import of raw materials to be assembled, installed, and the products are exported. Where the import duties referred to are additional duties such as retaliatory duties, anti-dumping duties, safeguard duties, and countervailing duties.

In KITE returns, companies are required to pay import duties and taxes in the framework of imports when submitting PIB or Goods Import Notification. This payment can later be requested for a refund after the realization of the export of the PIB.

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