DECREE OF MINISTER OF FINANCE
No. 139/KMK.05/1997
ON
EXEMPTION OF IMPORT DUTY FOR IMPORT OF WEAPONS, AMMUNITIONS, AND MILITARY EQUIPMENT AND GOODS AND MATERIALS USED TO PRODUCE OTHE GOODS INCLUDING SPAREPARTS FOR STATE DEFENSE AND SECURITY
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 to arms and ammunition, including spare parts and accessories of military equipment as well as goods and materials used to produce articles for state defense and security, in a decree of the Minister of Finance.
In view of :
- 1. Law No.20/1982 on state defense and security (Statute Book of 1982 No.51, Supplement to Statute Book No.3234) as already amended by Law No.1/1988 on the amendment of Law No.20/1982;
- 2. 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);
- 3. 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);
- 4. 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);
- 5. Law No.10/1995 on customs affairs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612);
- 6. 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 ON EXEMPTION OF IMPORT DUTY FOR IMPORT OF WEAPONS, AMMUNITIONS, AND MILITARY EQUIPMENT AND GOODS AND MATERIALS USED TO PRODUCE OTHE GOODS INCLUDING SPAREPARTS FOR STATE DEFENSE AND SECURITY
Article 1
Hereinafter referred to as :
- 1. Arms and ammunition shall be the main apparatus of the Indonesian Armed Forces (ABRI) including spare parts and accessories of military equipment meant for state defense and security to carry out activities and operations within the framework of executing the main tasks of ABRI, as well as the supporting apparatus used in the utilization of the main apparatus for the realization of activities and operations of ABRI, as contained in Attachment I to this decree.
- 2. Goods and materials used to produce articles for state defense and security shall include also spare parts used for the maintenance, care and repair of the main apparatus and the supporting apparatus.
Article 2
The import goods as meant in Article 1 shall be granted import duty exemption.
Article 3
(1) The import duty exemption for the goods as meant in Article 2 shall be granted by the Minister of Finance after applications have been filed through the Director General of Customs and Excise.
(2) For the import of the goods as meant in Article 1 point 1, the applications as meant in paragraph (1) shall bear written statements according to the model In Attachment II, declaring that the goods are used for purposes of ABRI and being signed by:
- a. the Director General of Materials, Facilities and Services or the Director of Procurement in the case of goods and materials being imported by the Ministry of Defense and Security;
- b. the Logistics Assistant to the General Staff Chief of ABRI or the Deputy Logistics Assistant in the case of goods and materials being imported by the Headquarters of ABRI.
(3) For the import of the goods as meant in Article 1 point 2, the applications as meant in paragraph (1) shall be filed by producers in the category of strategic industries as determined by the government.
Article 4
The Director General of Customs and Excise shall further stipulate technical provisions required for the implementation of this decree.
Article 5
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.
MARIE MUHAMMAD