Companies in Indonesia, whether local or foreign-owned (PMAs), seeking to send their goods abroad are subject to a set of defined export procedures. The main provisions are primarily contained within Law No. 17 of 2006 on Amendment to Law No. 10 of 1995 on Customs; Minister of Finance Regulation No. 145/PMK.04/2007 on Customs Provisions for Exporting, and its amendment, Minister of Finance Regulation No. 148/PMK.04/2011; as well as a number of Directorate General of Customs and Excise regulations.