DECREE OF THE MINISTER OF FINANCE
No.143/KMK.05/1997

ON
IMPORT DUTY AND EXCISE EXEMPTION FOR GOODS NEEDED FOR SCIENTIFIC RESEARCH AND DEVELOPMENT

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 needed for scientific research and development, 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. 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 NEEDED FOR SCIENTIFIC RESEARCH AND DEVELOPMENT.

Article 1

Hereinafter referred to as goods needed for scientific research and development shall be goods really used for the advancement of sciences including those for research with the aim of raising the existing level of sciences.

Article 2

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

Article 3

Higher learning institutes, institutions and agencies which are entitled to the import duty and excise exemption as meant in Article 2 shall be stipulated by the Minister of Finance.

Article 4

(1) In order to obtain import duty and excise exemption as meant in Article 2, higher learning institutes, institutions or agencies as meant in Article 3 shall submit applications to the Minister of Finance through the Director General of Customs and Excise.

(2) For imports by higher learning institutes, institutions or agencies already determined as meant in Article 3, the exemption as meant in Article 2 shall be granted after obtaining decisions on exemption from the Director General of Customs and Excise on behalf of the Minister of Finance, based on applications with the following attachments:

• a. quantitative details and types of goods whose import duty exemption is requested and their customs value already validated by boards of relevant higher learning institutes, institutions or agencies;
• b. recommendations from relevant technical ministries.

(3) For imports by higher learning institutes, institutions or agencies not yet determined as meant in Article 3, the exemption as meant in Article 2 shall be granted after obtaining decrees on exemption from the Minister of Finance on the basis of applications filed through the Director General of Customs and Excise with the following attachments:

• a. quantitative details and types of goods whose import duty exemption is requested and their customs value already validated by boards of relevant higher learning institutes, institutions or agencies;
• b. recommendations from relevant technical ministries.

Article 5

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

Article 6

All higher learning institutes, institutions or agencies obtaining exemption before the enforcement of this decree, as contained in Attachments I, II and III to this decree, shall be determined as higher learning institutes, institutions or agencies obtaining exemption on the basis 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