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The Ministry of Finance (MOF) has recently issued Regulation No. 134/PMK.04/2018 on Valuation Advice (Regulation 134), which came into effect on 2 November 2018.

Regulation 134 aims to accelerate the process of customs clearance from the customs zone, and to speed up the review process of imported goods' customs value, in accordance with the World Trade Organization Trade Facilitation Agreement and World Customs Organization Technical Guidelines on Advance Rulings for Classification, Origin, and Valuation.

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