DECREE OF THE MINISTER OF FINANCE
No.142 KMK.05/1997

ON
IMPORT DUTY AND EXCISE EXEMPTION FOR
GOODS ESPECIALLY NEEDED BY THE BLIND AND THE HANDICAPPED

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 and excise exemption to goods especially needed by the blind and the handicapped.

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.1, 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. Law No.11/1995 on excise affairs (Statute Book of 1995 No.76, Supplement to Statute Book No.3613);
• 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 CONCERNING IMPORT DUTY AND EXCISE EXEMPTION FOR GOODS ESPECIALLY NEEDED BY THE BLIND AND THE HANDICAPPED.

Article 1

Hereinafter referred to as goods especially needed by the blind and the handicapped shall be articles or equipment which can be used only to help the blind and the handicapped.

Article 2

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

Article 3

In order to obtain import duty and excise exemption for the goods as meant in Article 2, social organizations taking care of the blind and the handicapped shall submit an application to the Minister of Finance through the Director General of Customs and Excise.

Article 4

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

• a. quantitative details and types of goods whose import duty and excise 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 a decree on the import duty and excise 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