DECREE OF THE MINISTER OF FINANCE
No.141/KMK.05/1997

ON
IMPORT DUTY EXEMPTION FOR GOODS NEEDED BY MUSEUMS, ZOOLOGICAL GARDENS AND OTHER SUCH PLACES OPEN TO THE PUBLIC

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 goods needed by museums, zoological gardens and other such places open to the public.

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 customs procedures in the import sector.

DECIDES:

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE CONCERNING IMPORT DUTY EXEMPTION FOR GOODS NEEDED BY MUSEUMS, ZOOLOGICAL GARDENS AND OTHER SUCH PLACES OPEN TO THE PUBLIC.

Article 1

Hereinafter referred to as goods needed by museums, zoological gardens and other such places open to the public shall be goods and/or animals to be kept or reared in museums, zoological gardens and other such places open to the public.

Article 2

The import goods as meant in Article 1 shall be granted import duty exemption.

Article 3

In order to obtain import duty exemption for the goods as meant in Article 2, managing boards of museums, zoological gardens or other such places open to the public shall submit applications to the Minister of Finance through the Director General of Customs and Excise.

Article 4

The applications as meant in Article 3 shall have the following attachments:

• a. quantitative details and types of goods whose import duty exemption is applied for and their customs value;
• b. recommendations from relevant technical ministries.

Article 5

The Director General of Customs and Excise shall issue decrees on the import duty exemption on behalf of the Minister of Finance.

Article 6

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

Article 7

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