DECREE OF THE MINISTER OF FINANCE
No. 137/KMK.05/1997

ON
EXEMPTION OF IMPORT DUTY FOR IMPORT OF REMOVAL GOODS

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering :

that within the framework of implementing Law No.10/1995 on Customs Affairs, it is deemed necessary to regulate the provision on the granting of import duty exemption for the import of moved goods, in a decree of the Minister of Finance;

In view of :

• 1. Law No.6/1933 on General Tax Provisions And Procedures (Statute Book of 1983 No.49, Supplement to Statute Book No.3262) as already amended by Law No.9/1994 (Statute Book of 1994 No.59, Supplement to Statute Book No.3567);
• 2. Law No.7/1983 on Income Tax (Statute Book of 1983 No.50, Supplement to Statute Book No.3263) as already amended the latest by Law No.10/1994 (Statute Book of 1994 No.60, Supplement to Statute Book No.3568);
• 3. Law No.8/1983 on Value Added Tax On Goods And Services And Sales Tax On Luxury Goods (Statute Book of 1983 No.51, Supplement to Statute Book No.3264) as already amended by Law No.11/1994 (Statute Book of 1994 No.61, Supplement to Statute Book No.3568);
• 4. Law No.10/1995 on Customs Affairs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612) ;
• 5. The Decree of the Minister of Finance No.25/KMK.05/1997 on Customs Procedures in the Field of Import.

DECIDES:

To stipulate :

DECREE OF THE MINISTER OF FINANCE ON EXEMPTION OF IMPORT DUTY FOR IMPORT OF REMOVAL GOODS

Article 1

Hereinafter referred to as moved goods shall be:

• a. goods that, as a result of movement of its owner into Indonesia, are entered into Indonesian customs area, and
• b. goods as meant in letter a above consist of household goods that are designated to remain a part of the household, and
• c. excluding stock of goods and prohibited goods and motor vehicles.

Article 2

To the import of goods as meant in Article 1, an import duty exemption shall be granted.

Article 3

Import duty exemption shall be granted to:

• a. Civil servants / ABRI members who, due to their duty, are placed abroad together with their families that is proven with Decision Letter of Placement Abroad and Decision Letter of Recall to Indonesia from the relevant department;
• b. Civil servants / ABRI members who conduct study assignment abroad for at least 1 (one) year, either accompanied by their families or not, that is proven with Testimony of Study Assignment Abroad from the relevant department;
• c. Students/university students/people who study abroad for at least 1 (one) year that is proven with testimony of study abroad and description of goods certified by representative of the Republic of Indonesia in the country of study;
• d. Indonesian labours who are placed in the Indonesian representative office abroad for at least 1 (one) year continuously based on work agreement with the Minister of Foreign Affairs that is proven with testimony from representative of the Republic of Indonesia in the country of duty and work agreement with the Minister of Foreign Affairs;
• e. Indonesian labours who, due to their duty, move and stay abroad continuously for at least 1 (one) year that is proven with testimony of move and description of goods certified by representative of the Republic of Indonesia in the relevant country;
• f. Expatriates who, due to their duty, move into the Indonesian customs area together with their families who have obtained stay permit from the Directorate General of Immigration and expatriate work permit from the Ministry of Manpower for at least 6 (six) months that is proven by Stay Permit Card and Expatriate Work Permit for at least 1 (one) year;
• g. Companies that move their activities into the Indonesian customs area after being able to prove their company liquidation abroad that is proven with Testimonial letter from the local Chamber of Commerce and Industry that has been certified by the representative of the Republic of Indonesia in the related country.

Article 4

Goods as meant in Article 3 shall arrive at the same time as the arrival of the relevant owner or at the longest 6 (six) months after or before the relevant owner arrives at Indonesia.

Article 5

For release of moved goods as meant in Article 1 by obtaining import duty exemption, the owner as meant in Article 2 shall submit Notification of Import of Certain Goods (PIBT) to the Customs Office Head by attaching:

• a. detail of quantity and types of goods for which the import duty exemption and is customs value is applied;
• b. Necessary Letters of Clearance;
• c. photocopy of Passport.

Article 6

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

Article 7

This decree shall come into force as from April 1, 1997.

For public cognizance, this decree shall be announced by placing 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