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The import/supply of the following strategic taxable goods and the supply/utilisation of the following strategic taxable services are subject to a non-collection of VAT facility in Indonesia:

1. Ìý

   •ÌýÌýÌýÌý Transportation vehicles and spare parts thereof, used by the armed forces and the state police.

2. Ìý

   •ÌýÌýÌýÌý Ships and their spare parts, and certain equipment used in the maritime