DECREE OF THE MINISTER OF FINANCEOF THE REPUBLIC OF INDONESIA
NO. 135/KMK.05/1997

ON
EXEMPTION OR RELIEF OF IMPORT DUTY FOR IMPORT OF SEEDS AND BREEDING ANIMALS FOR THE ESTABLISHMENT AND DEVELOPMENT OF AGRICULTURAL, HUSBANDRY OR FISHERY INDUSTRIES

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering :

that in the framework of implementing Law No. 10 of 1995 on Customs Affairs, it is considered necessary to regulate the granting of import duty and excise exemption or relief for import of seeds and breeding animals for the for the establishment and development of agricultural, husbandry or fishery industries;

In view of :

• 1. Law Number 10 of 1995 on customs affairs (Statute Book of 1995 Number 75, Supplement to Statute Book Number 3612)
• 2. Decree of the Minister of Finance Number 25/KMK.05/1997 on Customs Procedures in the Import Sector

DECIDES:

To stipulate :

DECREE OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA ON EXEMPTION OR RELIEF OF IMPORT DUTY FOR IMPORT OF SEEDS AND BREEDING ANIMALS FOR THE ESTABLISHMENT AND DEVELOPMENT OF AGRICULTURAL, HUSBANDRY OR FISHERY INDUSTRIES.

Article 1

Hereinafter referred to as seed and breeding animal means all kinds of plants or animal that are really for further propagation in the framework of development in the agricultural, plantation, forestry, husbandry, and fishery sectors.

Article 2

Importer who has business in the agricultural, plantation, forestry, husbandry, and fishery sectors can be granted with import duty exemption or relief for import of seeds and breeding animals.

Article 3

Import of seeds and breeding animals for scientific interest can only be exempted or relieved from the import duty if conducted by research institutions or other institutions that have been approved by the relevant Minister.

Article 4

In order to obtain import duty and excise exemption or relief for import of seeds and breeding animals, the relevant importer as meant in Article 2 shall submit an application to the Minister of Finance through the Director General of Customs and Excise.

Article 5

The application as meant in Article 4 shall have the following attachments:

• a. the certificate of incorporation and the industrial license from the Ministry of Industry and Trade;
• b. the taxpayer code number (NPWP) and the taxable company code number (NPPKP);
• c. recommendation from the relevant technical ministry;
• d. Certificate of health of the plants or animal from the country of origin and from the relevant ministry in Indonesia.
• e. quantitative details and types of the seeds and breeding animals and their customs value.

Article 6

In the case of the application for exemption or relief as meant in Article 3 being approved, the Director General of Customs and Excise shall on behalf of the Minister of Finance issue a decree on the import duty and excise exemption or relief with an attachment of quantitative details, types and the customs value of the seeds and breeding animals granted import duty and excise exemption or relief as well as the part of unloading.

Article 7

The importer that receives the import duty and excise exemption or relief for import of seeds and breeding animals as meant in Article 6 is be obliged to:

• 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 for the import of seeds and breeding animals;
• c. making a report and addressing it to the Head of the customs office where goods are released, on realization of the import and use of seeds and breeding animals within 7 (seven) days as of the import realization and its usage.

Article 8

(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 relevant industrial company or waste processing company connected with the import and use of goods.

(2) 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 administrative sanction in the form of a fine.

Article 9

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

Article 10

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

Minister of Finance
sgd.
Marie Muhammad