that within the framework of implementing Law No.10/1995 on customs affairs, it is deemed necessary to regulate the granting of import duty and excise. exemption or relief to the re-import of goods already exported, in a decree of the Minister of Finance.
THE DECREE OF THE MINSTER OF FINANCE ON EXEMPTION OR RELIEF OF IMPORT DUTY AND EXCISE FOR IMPORT OF GOODS REIMPORTED IN THE SAME STATE
(1) Hereinafter referred to as the re-import of goods shall be imports covering:
(2) In the same quality as meant in paragraph (1) point a. means without undergoing any processing or improvement like goods carried by passengers abroad, goods for exhibitions, shows, contests, project handling abroad, or export goods which for some reason are re-imported.
(3) Repair as meant in paragraph (1) point b. means the handling of goods which are damaged, worn out or old, by restoring their original condition without changing their essential nature.
(4) Processing as meant in paragraph (1) point c. means the handling of goods which increases the economic price of goods without changing their essential nature.
(5) Testing as meant in paragraph (1) point d. means the handling of goods which covers technical examination and involves their quality as well as capacity according to fixed standards.
(1) The import goods as meant in Article 1 point a. which upon their export obtain no import duty and excise exemption or restitution facilities, shall be granted import duty and excise exemption.
(2) The import goods as meant in Article 1 point a. which upon their export obtain import duty and excise exemption or restitution facilities, shall be subject to import duty and excise amounting to the value of facilities already received by the relevant importer.
(3) The import goods as meant in Article 1 point a. which originate in bonded zones shall be granted import duty and excise exemption as long as they are re-imported to bonded zones.
(4) The import goods as meant in Article 1 points b. and c. shall be subject to import duty and excise on the parts replaced or added as well as repair costs including freight and insurance.
(1) In order to obtain import duty and excise exemption or relief for the goods as meant in Article 2, the relevant importer shall submit an application to the Director General of Customs and Excise or the official authorized by him, along with
documents and specifications of the quantities and types of goods whose import duty and excise exemption or relief is requested and their customs value.
(2) For the release of the goods as meant in Article 2, the importer shall deliver the customs declaration with an attachment of the decision as meant in paragraph (1) and other supporting papers.
(1) In order to safeguard the state finance and guarantee the observance of customs and excise provisions, the Directorate General of Customs and Excise shall conduct audits on the account books, records and documents of the importer connected with the import, use, release and stocks of goods.
(2) The importer failing to observe the provisions on import duty exemption or relief as meant in Article 2 and causing losses to the state revenue shall be subject to an administrative sanction in the form of a fine which amounts to a hundred percent of the import duty to be paid.
(3) Based on audit results as meant in paragraph (1), the importer shall be responsible for the settlement of import duty and excise due and the fine as meant in paragraph (2).
The Director General of Customs and Excise shall further stipulate technical provisions required for the implementation of this decree.
This decree shall come into force as from April 1, 1997.
For public cognizance, this decree shall be announced by publishing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On March 31, 1997
THE MINISTER OF FINANCE,
sgd.
MAR'IE MUHAMMAD