DECREE OF MINISTER OF FINANCE
No. 138/KMK.05/1997

ON
EXEMPTION OF IMPORT DUTY FOR IMPORT OF COFFINS OR OTHER CONTAINERS CONTAINING CORPSES OR ASHES

THE MINISTER OF FINANCE,

Considering :

that within the framework of implementing Law No.10/1995 on customs affairs, it is necessary to lay down provisions concerning the exemption .from import duty on coffins or other containers containing corpses or ashes, in a decree of the Minister of Finance.

In view of :

• 1. Law No.6/1983 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.3569);
• 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 the customs procedure in the import sector.

DECIDES:

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE ON EXEMPTION OF IMPORT DUTY FOR IMPORT OF COFFINS OR OTHER CONTAINERS CONTAINING CORPSES OR ASHES

Article 1

Hereinafter referred to as coffins or other containers containing corpses or ashes shall be coffins or containers regardless of their types or compositions, which are used for keeping corpses or ashes for the purpose of transportation into Indonesian customs areas.

Article 2

The import of the goods as meant in Article 1 shall be exempted from import duty.

Article 3

The import duty exemption granted to the goods as meant in Article 2 shall be on the following conditions:

• a. the coffins or other containers only have the value of use or are normally used for keeping and/or transporting corpses or ashes;
• b. the forms and spaces of the coffins or other containers as meant in point a. must be appropriate for containing corpses or ashes.

Article 4

Upon arrival in customs areas, the following certificates shall be delivered:

• a. for coffins or other containers containing corpses: the certificate of death from the physician in the country of origin of the relevant corpse;
• b. for coffins or other containers containing ashes: the certificate of cremation from the crematorium in the country where the relevant corpse was cremated.

Article 5

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

Article 6

This decree shall come into force as from the date of stipulation.

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