Article ARTICLE 23.1
For the purposes of Chapter 2 (National Treatment and Market Access for Goods), Chapter 4 (Customs and Trade Facilitation), Section B (Investment Liberalisation) of Chapter 8 [Trade in Services and Investment], Chapter 10 (Digital Trade), Section C of Chapter 13 (State Owned Enterprises)] and Chapter 14 (Energy and Raw Materials) , Article XX of the GATT 1994, including its Notes and Supplementary Provisions, is incorporated into and made part of this Agreement, mutatis mutandis.
Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on investment liberalization or trade in services, nothing in Sections [B] (Investment Liberalisation), [C] (Cross-Border Supply of Services]),
[D] (Temporary Presence of Natural Persons for Business Purposes), and [E](Regulatory Framework) of Chapter 8 (Trade in Services and Investment), Chapter 10 (Digital Trade), Section C of Chapter 13 (State-Owned Enterprises)] and Chapter 14 (Energy and Raw Materials)] shall be construed to prevent the adoption or enforcement by either Party of measures:
necessary to protect public security1 or public morals or to maintain public order2;
necessary to protect human, animal or plant life or health; or
necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Agreement including those relating to:
the prevention of deceptive and fraudulent practices or to deal with the effects of a default on contracts;
the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts; or
safety.
For greater certainty, the Parties understand that:
the measures referred to in point (b) of Article XX of GATT 1994 and in point (b) of paragraph 2 of this Article include environmental measures, which are necessary to protect human, animal or plant life or health; and
point (g) of Article XX of GATT 1994 applies to measures relating to the conservation of living and non-living exhaustible natural resources.
For greater certainty, the Parties understand that this Article can only be invoked with respect to measures that are otherwise inconsistent with the provisions of the Chapters or Sections referred to in paragraphs (1) to (3).
1 For greater certainty, public security may cover measures taken so as to protect critical public infrastructure (whether publicly or privately owned) including communications, power and water infrastructure from deliberate attempts intended to disable or degrade such infrastructure.
2 The public security and public order exceptions may be invoked only where a genuine and sufficiently serious threat is posed to one of the fundamental interests of society.
Article ARTICLE 23.2
Nothing in this Agreement shall be construed:
to require a Party to furnish or allow access to any information the disclosure of which it considers contrary to its essential security interests; or
to prevent a Party from taking an action which it considers necessary for the protection of its essential security interests:
connected to the production of or traffic in arms, ammunition and implements of war and to such traffic and transactions in other goods and materials, services and technology, and to economic activities, carried out directly or indirectly for the purpose of supplying a military establishment;
relating to fissionable and fusionable materials or the materials from which they are derived;
taken in time of war or other emergency in international relations; or
to prevent a Party from taking any action in pursuance of its obligations under the United Nations Charter for the purpose of maintaining international peace and security.
Article ARTICLE 23.3
For the purposes of this Article:
tax convention means a convention for the avoidance of double taxation or any other international agreement or arrangement relating wholly or mainly to taxation to which the European Union or its Member States or Indonesia is party.
residence means residence for tax purposes.
taxes and taxation measures do not include customs duties.
Each Party retain its right to regulate on taxation measures, without prejudice to its rights and obligations under this Agreement.
Nothing in this Agreement shall affect the rights and obligations of either Indonesia, or the European Union or any of its Member States, under any tax convention. In the event of any inconsistency between this Agreement and any such tax convention, that convention shall prevail to the extent of the inconsistency.
[To the extent MFN articles are included in the respective Chapters:] Articles […] (Most-favoured nation treatment [Investment Chapter – Cross-Border Supply of Services Chapter – Trade in Goods Chapter]) shall not apply to an advantage accorded by a Party pursuant to a tax convention. For the avoidance of doubt, nothing in this Agreement shall oblige a Party to extend to the other Party the benefit of any treatment, preference or privilege arising from any existing or future tax convention by which the Party is bound.
Subject to the requirement that taxation measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on trade and investment, nothing in this Agreement shall be construed to prevent a Party from adopting, maintaining or enforcing any measure which:
aims at ensuring the equitable or effective3 imposition or collection of direct taxes;
3 Measures that are aimed at ensuring the equitable or effective imposition or collection of taxes include measures taken by a Party under its taxation system which:
apply to non-resident investors and service suppliers in recognition of the fact that the tax obligation of non-residents is determined with respect to taxable items sourced or located in the Party’s territory; or
apply to non-residents in order to ensure the imposition or collection of taxes in the Party's territory; or
aims at preventing the avoidance or evasion of taxes pursuant to the provision of any tax convention or domestic fiscal legislation; or
distinguishes between taxpayers, who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
Article ARTICLE 23.4
Nothing in this Agreement shall be construed to require a Party to make available confidential information, the disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would prejudice the legitimate commercial interests of particular enterprises, public or private except where a panel requires such confidential information in dispute settlement proceedings under Chapter 22 (Dispute Settlement). In such cases, the panel shall ensure that confidentiality is fully protected.
When a Party submits information to the Trade Committee or to specialised committees which is considered as confidential under its laws and regulations, the other Party shall treat that information as confidential, unless the submitting Party agrees otherwise.
apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures; or
apply to consumers of services supplied in or from the territory of the other Party in order to ensure the imposition or collection of taxes on such consumers derived from sources in the Party's territory; or
distinguish investors and service suppliers subject to tax on worldwide taxable items from other investors and service suppliers, in recognition of the difference in the nature of the tax base between them; or
determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident persons or branches, or between related persons or branches of the same person, in order to safeguard the Party's tax base.
Tax terms or concepts in this paragraph and this footnote are determined according to tax definitions and concepts, or equivalent or similar definitions and concepts, under the domestic law of the Party taking the measure.
Article ARTICLE 23.5
If a right or obligation in this Agreement duplicates one in the WTO Agreement, any measure taken in conformity with a waiver adopted pursuant to Article IX of the WTO Agreement is deemed to be in conformity with the duplicated provision in this Agreement.
Disclaimer: In view of the European Commission's transparency policy, the Commission is publishing the texts of its Comprehensive Economic Partnership Agreement with Indonesia following the Ministerial announcement on 23 September 2025. These texts are published for information purposes only and may undergo further modifications including as a result of the process of legal revision. These texts are without prejudice to the final outcome of the Agreement between the EU and Indonesia. The texts will be final upon signature. The Agreement will become binding on the Parties under international law only after completion by each Party of its internal legal procedures necessary for the entry into force of the Agreement.
Chapter CHAPTER 24 INSTITUTIONAL PROVISIONS
Article Article 24.1 Trade Committee
The Parties hereby establish a Trade Committee comprising representatives of the European Union and Indonesia.
The Trade Committee shall meet no later than one year after the entry into force of the Agreement. Thereafter, the Trade Committee shall meet on an annual basis, unless otherwise agreed by the co-chairs of the Trade Committee.
The meetings of the Trade Committee shall take place in the European Union or Indonesia alternately, unless otherwise agreed. The Trade Committee may meet in person or by other appropriate means of communication, as agreed by the co-chairs of the Trade Committee.
The Trade Committee shall be co-chaired by a representative of Indonesia at Ministerial level and the Member of the European Commission responsible for Trade, or their respective designees.
Article Article 24.2
Functions of the Trade Committee
In order to ensure that this Agreement operates properly and effectively, the Trade Committee shall:
consider ways to further enhance trade and investment relations between the Parties;
supervise and facilitate the implementation and application of this Agreement, and promote its general aims;
supervise, guide and coordinate the work of all specialised committees and other bodies established under this Agreement, and recommend to these bodies any necessary action;
without prejudice to Chapter 22 (Dispute Settlement seek appropriate ways and
1
Without prejudice
methods of preventing problems that may arise in areas covered by this Agreement, or of resolving disputes that may arise regarding the interpretation or application of this Agreement;
consider any other matter of interest relating to an area covered by this Agreement; and
adopt at its first meeting its own rules of procedure.
In order to ensure that this Agreement operates properly and effectively, the Trade Committee may:
decide to establish or dissolve specialised committees or other bodies other than those established under Article 24.4 (Specialised Committees), and determine their composition, remit and tasks.
allocate or delegate responsibilities to specialised committees or other bodies under this Agreement;
recommend to the Parties any amendments to this Agreement;
adopt decisions to amend this Agreement in accordance with Article 24.3 (Decisions and recommendations of the Trade Committee), in the following cases:
Article Article 2.2 of Chapter 2 (National Treatment and Market Access for Goods) , and Annexes [XXX (Elimination of Customs Duties)]
and [XXX (Tariff Elimination Schedules)] ] thereto;
Chapter Chapter 3 (Rules of Origin and Origin Procedures) and Annexes[XXX (Concerning the Definition of the Concept of "Originating Products" and Methods of Administrative Cooperation;
Annexes A, B, C, D, and E of Chapter 7 (Technical Barriers to Trade)]
) to adopt arrangements on the arrangements on the recognition of professional qualifications pursuant to Article [X (Mutual recognition of professional qualifications)] of Chapter 8 (Investment Liberalisaiton and Trade in Services ); (vi) Annex 11 (Market Access Schedules of the European Union and Indonesia) to Chapter 11 (Government Procurement)];
Annexes 12-A, 12-B and 12-C to Chapter 12 (Intel ell Intellectual Property)];
the Rules of Procedure referred to in Chapter 22 (Dispute Settlement
/Rules of Procedure);
the Code of Conduct for panellists and mediators referred to in Chapter 22 (Dispute Settlement);
the Code of Conduct for panellists and mediators referred to in Chapter [XX (Investment)] ; and
[(xi) any other provision or Annex for which the possibility of such decision is explicitly foreseen.
adopt, through decisions, binding interpretations of the provisions of this Agreement, in accordance with Article 24.3 (Decisions and recommendations of
Without prejudice
the Trade Committee). Such interpretations shall enter into force upon exchange of notification in accordance with the Parties’ respective procedures. They shall be binding on the Parties and all bodies established under this Agreement, including the panels referred to under Chapter 22 (Dispute Settlement);
adopt any decisions as envisaged in this Agreement or make recommendations as provided for in Article 24.3 (Decisions and recommendations of the Trade Committee);and
communicate on matters related to this Agreement with all interested parties including business, trade unions and civil society organizations.
The Trade Committee shall exchange views on topics concerning the implementation of this Agreement with civil society representatives participating in a Civil Society Forum. The Trade Committee shall agree at its first meeting on the operational guidelines for the conduct of such dialogue forum. The Civil Society Forum shall meet in conjunction with the meeting of the Trade Committee, unless otherwise agreed by the Parties. The Parties shall facilitate the organisation of the Civil Society Forum and may also facilitate participation by virtual means. The Civil Society Forum includes members of the Domestic Advisory Groups referred to in Article 24.7 (Domestic Advisory Groups) and is open to other relevant independent civil society organisations established in the territories of the Parties. Each Party shall promote a balanced representation of interest groups in economics, social and environmental matters with fields of activity and expertise directly relating to the scope of this Agreement, as appropriate. The Parties may, jointly or individually, publish any formal statements made at the Civil Society Forum.
The Trade Committee shall regularly report to the Joint Committee established under the Framework Agreement on Comprehensive Partnership and Cooperation between the European Community and its Member States, on the one part, and the Republic of Indonesia, on the other part on its activities and those of its specialised committees, as relevant, at the regular meetings of the Joint Committee. Such information could be provided also by designated representatives or in writing.
Article Article 24.3
Decisions and recommendations of the Trade Committee
The Trade Committee shall, for the purpose of attaining the objectives of this Agreement, have the power to take decisions as provided for in this Agreement. The decisions taken shall be binding upon the Parties and enter into force after the notification in writing of the completion of their respective applicable legal requirements and procedures. The Parties shall take all measures necessary to implement the decisions taken by the Trade Committee.
For the purposes of attaining the objectives of this Agreement, the Trade Committee may make appropriate recommendations in respect of all matters covered by this Agreement.
The Trade Committee shall take its decisions and make its recommendations by consensus.
Without prejudice
Article Article 24.4 Specialised Committees
The following specialised committees are hereby established under the auspices of the Trade Committee:
the Committee on Trade in Goods, on Customs matters, and on Sanitary and Phytosanitary matters;
the Committee on Services, Investment, Digital Trade, Government Procurement,
Intellectual Property; and
the Committee on Trade and Sustainable Growth.
Each of the specialised committees referred to in paragraph 1 shall be convened in specific configurations to carry out its tasks, as follows:
the Committee on Trade in Goods, Customs matters, and Sanitary and Phytosanitary matters shall meet in specific configurations with regard to:
Chapter Chapters [ XX (National Treatment and Market Access for Trade In Goods, Trade Remedies and Technical Barriers to Trade)];
Chapter Chapters [XX (Sanitary and PhytoSanitary Measures)]; or
Chapter Chapters [XX (Rules of Origin and Origin Procedures, Customs and Trade Facilitation, and Intellectual Property for Issues Related to Border Enforcement)];
the Committee on Services, Investment, Digital Trade, Government Procurement, Intellectual Property shall meet in specific configurations with regard to:
Chapter Chapters [XX (Services and Investment, Digital Trade, Government Procurement and Intellectual Property)]; and
the Committee on Trade and Sustainable Growth shall meet in specific configurations with regard to:
Chapter Chapter 15 (Trade and Sustainable Growth and Development) and Protocol on Palm Oil;
Chapter Chapter 17 (Economic Cooperation and Capacity Building); or Chapter 16 (Sustainable Food Systems)..
Without prejudice
The composition of the specialised committees, including their specific configurations, as well as their remit, tasks and functioning shall be as defined in the relevant Chapters and Protocols of this Agreement or by the Trade Committee pursuant to point (a) of Article 24.2(2) (Functions of the Trade Committee).
Unless otherwise provided by this Agreement or if agreed by the Parties, the specialised committees shall meet in each specific configuration once a year, or without undue delay at the request of the Trade Committee or of the co-chair of the Trade Committee of either Party. They shall be co-chaired, at an appropriate level, by representatives of the European Union and Indonesia. Each Party shall appoint a co-chair for each specific configuration of each specialised committee, according to its domestic procedures. The meetings shall take place in the Union or in Indonesia alternatively or by any other appropriate means of communication, as agreed by the co-chairs of each specific configuration of the specialised committees. The specialised committees shall, in each specific configuration, agree on their meeting schedule and set their agenda. Each specialised committee may decide its own rules of procedures, in the absence of which the rules of procedure of the Trade Committee shall apply mutatis mutandis.
The specialised committees may make, in each specific configuration, recommendations or submit proposals for decisions to be adopted by the Trade Committee.
The specialised committees shall inform the Trade Committee, in each specific configuration, of their schedule and agenda sufficiently in advance of their meetings and shall report to the Trade Committee on the results and conclusions from each of their meetings. The creation or existence of a specialised committee shall not prevent a Party from bringing any matter relating to an area covered by this Agreement directly to the Trade Committee.
6. Each Party shall ensure that when a specialised committee meets in any of its specific configurations, all the competent authorities for each issue on the agenda are represented, as each Party deems appropriate and in accordance with the specific configuration in which the committee is meeting, and that each issue can be discussed at the adequate level of expertise.
Article Article 24.5
The following Working Groups are hereby established:
(a) the Working Group on Motor Vehicles and Equipment and Parts thereof, under the supervision of the Committee on Trade in Goods, on Customs matters, and on Sanitary and Phytosanitary in its specific configuration with regard to Chapters 2 (National Treatment and Market Access for Goods), 5 (Trade remedies), and 7 (Technical Barriers to Trade)];
Without prejudice
[…..]
Working Groups shall, under the supervision of the specialised committees in a specific configuration, assist the specialised committees in the performance of their tasks and, in particular, prepare the work of the specialised committees and carry out any task assigned to them by the latter.
Working Groups shall comprise representatives of the Union and of Indonesia and shall be co-chaired by a representative of the Union and a representative of Indonesia.
Working Groups shall set their own rules of procedure, meeting schedule and agenda by mutual consent.
Article Article 24.6
Contact points
Each Party shall designate an “CEPA contact point” to facilitate communications between the Parties on matters pertaining to this Agreement and shall notify it to the other Party within 30 days following the entry into force of this Agreement.
The designated CEPA contact points shall:
unless otherwise provided for in this Agreement, or otherwise agreed by the co-chairs of the Trade Committee, deliver and receive all notifications and information to be provided between the Parties pursuant to this Agreement;
facilitate communications between the Parties on any matter covered by this Agreement, as well as on its implementation;
coordinate preparations for the meetings of the Trade Committee and the specialised committees;
respond to any enquiries received pursuant to [….]; and
maintain an updated list of Chapter specific contact points that follow matters related to the implementation of the relevant Chapters of this Agreement.
Article Article 24.7
Each Party shall create a new or designate an existing domestic advisory group within a year from the entry into force of this Agreement, with the task of providing advice, including on its own initiative, on matters concerning the implementation of the Agreement. The composition of each domestic advisory group shall ensure a balanced representation of
Without prejudice
independent civil society organisations1, based on a multi-stakeholder approach which includes relevant interest groups in economics, social and environmental matters.
Each Party shall convene a meeting with its domestic advisory group at least once a year and consider the advice or recommendations that the group may provide. Each Party may decide on the follow-up to the advice or recommendations by its domestic advisory group. Domestic advisory groups may be convened in different configurations to discuss the implementation of different Chapters and provisions of this Agreement.
The Parties shall promote public awareness of their respective domestic advisory groups and encourage interaction between them. To this end, each Party shall make publicly available relevant information on the composition of its advisory group and shall exchange information with the other Party on its own domestic advisory group contact point(s).
1 Civil society includes non-governmental organisations, business and employers' organisations as well as trade unions.
Disclaimer: In view of the European Commission's transparency policy, the Commission is publishing the texts of its Comprehensive Economic Partnership Agreement with Indonesia following the Ministerial announcement on 23 September 2025. These texts are published for information purposes only and may undergo further modifications including as a result of the process of legal revision. These texts are without prejudice to the final outcome of the Agreement between the EU and Indonesia. The texts will be final upon signature. The Agreement will become binding on the Parties under international law only after completion by each Party of its internal legal procedures necessary for the entry into force of the Agreement.
FINAL PROVISIONS