DECREE OF MINISTER OF FINANCE
NO. 134/KMK.05/1997

ON
EXEMPTION OR RELIEF OF IMPORT DUTY FOR IMPORT OF MARINE PRODUCTS
CAUGHT BY LICENSING HAULING VESSELS

THE MINISTER OF FINANCE,

Considering :

that within the framework of implementing Law No. 10/1995 on customs affairs, it is deemed necessary to regulate the granting of import duty exemption or relief to marine products caught by licensed equipment, in a decree of the Minister of Finance.

In view of :

• 1 Law No.10/1995 on customs affairs (Statute Book of 1995 No.75,Supplement to Statute Book No.3612);
• 2. the Decree of the Minister of Finance No.25/KMK.05/1997 on customs procedures in the import sector.

DECIDES :

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE EXEMPTION OR RELIEF OF IMPORT DUTY FOR IMPORT OF MARINE PRODUCTS CAUGHT BYLICENSING HAULING VESSELS

Article 1

Hereinafter referred to as :

• 1. Marine products shall be all kinds of marine vegetation, fish, and marine animals fit for consumption such as shrimps, oysters and crabs, before or after being processed in relevant equipment.
• 2. Equipment shall be one vessel or a group of vessels having devices to catch or collect marine products, including that which carries marine product, processors.
• 3. Licensed equipment shall be that carrying the Indonesian national flag or a foreign national flag which has been licensed by the government of Indonesia to catch or collect marine products.

Article 2

Marine products caught and collected from the Indonesian Exclusive Economic Zone which are brought into Indonesian customs areas can be granted import duty exemption or relief in the amount to be further stipulated by the Director General of Customs and Excise.

Article 3

The importer entitled to the import duty exemption or relief as meant in Article 2 shall be a fishery company with the status of an Indonesian statutory body including a cooperative which possesses the fishery business license and the marine product fishing license for the Indonesian Exclusive Economic Zone.

Article 4

The equipment used by the fishery company as meant in Article 3 which carries the Indonesian national flag shall bear the fishing certificate (SPI) and that which carries a foreign national flag shall bear the fishing license (SIPi).

Article 5

In order to obtain import duty exemption or relief, the importer as meant in Article 3 shall submit an application to the Minister of Finance through the Director General of Customs and Excise.

Article 6

The application as meant in Article 5 shall have the following attachments:

• a. the certificate of incorporation and the fishery business license;
• b. the taxpayer code number (NPWP) and the taxable company code number (NPPKP);
• c. the fishing certificate (SPI) and/or the fishing license (SIPI);
• d. the list of equipment used for marine product fishing operation;
• e. quantitative details of marine products to be brought Into customs areas and their customs value.

Article 7

In the case of the application for exemption or relief as meant in Article 5 being approved, the Director General of Customs and Excise shall on behalf of the Minister of Finance issue a decree on the Import duty exemption or relief with an attachment of quantitative details and the customs value of marine products granted import duty exemption or relief as well as the port of unloading.

Article 8

The importer obtaining the import duty exemption or relief as meant in Article 6 shall:

• a. maintain account books according to the Indonesian Accountancy Standard;
• b. keep and maintain for at least 10 (ten) years at the place of business all documents, records and account books connected with the granting of import duty exemption or relief to marine products;
• c. making a report and addressing it to the Head of the customs office where goods are released, on marine products import realization not later than 7 (seven) days starting from the date of import realization.

Article 9

Upon the arrival of equipment at the port of unloading, the captain or the authorized person shall deliver the manifest according to the provisions in force.

Article 10

(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) Based on audit results as meant in paragraph (1), the importer shall be responsible for the settlement of import duty due and the administrative sanction in the form of a fine.

Article 11

The Director General of Customs and Excise shall further stipulate technical provisions required for the implementation of this decree.

Article 12

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