Indonesia has published Government Regulation No. 50 / 2019 of 8 July 2019, which introduces a VAT exemption on the import and supply of transportation equipment. The exemption is available for water transportation equipment, air transportation equipment, trains, related safety equipment, related maintenance equipment and spare parts, and certain others. The exemption generally applies from 6 September 2019. If, however, any equipment is not used in accordance with the original purpose or is transferred to another party, the VAT will be recaptured.