Indonesia operates 22 Kawasan Ekonomi Khusus (KEK / Special Economic Zones) under UU 39/2009 and PP 12/2020 — including Mandalika (Lombok), Sei Mangkei (North Sumatra, palm-oil downstream), Galang Batang (Bintan, alumina/aluminium), Tanjung Lesung (Banten, tourism), Kendal (Central Java, manufacturing), and Likupang (North Sulawesi, tourism).
Goods imported into a KEK are exempt from import duty, PPN, PPnBM, and PPh 22 at entry. KEK operators also qualify for a Tax Holiday (multi-year corporate income tax exemption) and a Tax Allowance (income-tax reduction) under PMK 237/PMK.010/2020 — generally more generous than the standard PMK 130/2020 pioneer-industry incentives.
Form KEK - Pemasukan dari Luar Daerah Pabean is filed by the KEK-licensed company. As with FTZ, Lartas restrictions still apply.