Indonesia has published Regulation No. PMK-188/PMK.04/2020 of 26 November 2020 from the Minister of Finance, which provides tax exemption incentives in relation to the import of COVID-19 vaccines. The regulation provides that the import of COVID-19 vaccines, as well as raw materials and equipment for the production and equipment for the implementation of vaccines are exempt from import duty, excise duty, VAT, sales tax on luxury goods, and income tax on imports, if imported through bonded logistic centers. Further, the tax exemptions are provided for the distribution of vaccines in the customs area from bonded areas or bonded warehouses and...