DECREE OF THE MINISTER OF FINANCE
NO.145/KMK.05/1997

ON
IMPORT DUTY AND EXCISE EXEMPTION OR RELIEF FOR HUMAN THERAPY MATERIALS, BLOOD GROUPING MATERIALS AND TISSUE TYPIFICATION MATERIALS

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 or relief to human therapy materials, blood grouping materials and tissue typification materials 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.243/KMK.05/1996 on the imposition of excise;
• 7. 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 OR RELIEF FOR HUMAN THERAPY MATERIALS, BLOOD GROUPING MATERIALS AND TISSUE TYPIFICATION MATERIALS.

Article 1

Hereinafter referred to as :

• a. human therapy materials shall be those of human origin and their derivatives, such as whole blood, dried plasma, albumin, gamma globulin, fibrinogen and human organs;
• b. blood grouping materials shall be those of human, animal, plant origin or other sources;
• c. tissue typification materials shall be those of human, animal, plant origin or other sources.

Article 2

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

Article 3

In order to obtain import duty and excise exemption or relief for the goods as meant in Article 2, the relevant importer shall submit an application to the Director General of Customs and Excise or the official authorized by him, along with:

• a. specifications of the quantities and types of goods whose import duty and excise exemption or relief is requested and their customs value;
• b. recommendations from relevant technical ministries.

Article 4

(1) In order to safeguard the state finance and guarantee the observance of customs and excise provisions, the Directorate General of Customs and Excise shall conduct audits on the account books, records and documents of the importer connected with the import, use, release and stocks of goods.

(2) The importer failing to observe the provisions on import duty and excise exemption or relief as meant in Article 2 and causing losses to the state revenue shall be subject to an administrative sanction in the form of a fine which amounts to a hundred percent of the import duty to be paid.

(3) Based on audit results as meant in paragraph (1), the importer shall be responsible for the settlement of import duty and excise due and the fine as meant in paragraph (2).

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 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