Please note that the Back-to-Back CO provision under the ATIGA is not intended to cater for re-exports back to the originating country. Should the exporter wish to apply for a Back-to-Back Form D for the re-export back to Indonesia, the exporter may wish to check with the importing authorities if preferential tariff treatment will be accorded for goods re-exported back to the first exporting Party (i.e. the originating country, Indonesia) under the Back-to-Back Form D. Upon getting confirmation from the importing authorities, you may then proceed with applying for the Back-to-Back Form D.