DECREE OF THE MINISTER OF FINANCE
NO.100/KMK.05/2000
DATED MARCH 31, 2000

ON
RELIEF OF IMPORT DUTY ON GOODS AND MATERIALS FOR MANUFACTURING COMPONENTS, EQUIPMENT AND BODIES OF SPECIAL MOTOR VEHICLES

THE MINISTER OF FINANCE,

Considering :

• a. that in order to boost the growth of special motor vehicle industries in the country, it is necessary to grant relief of import duty on goods and materials for manufacturing components, equipment and bodies of special motor vehicles;
• b. that in the framework of enhancing the effectivity of granting of import duty facilities by continuously observing interests of state revenue, it is deemed necessary to replace the Decree of the Minister of Finance No.346/KMK.01/1999 with a decree of the Minister of Finance.

In view of :

• 1. Law No.10/1995 on customs affairs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612);
• 2. Presidential Decree No.355/M/1999;
• 3. Decree of the Minister of Finance No.440/KMK.05/1996 on the stipulation of classification systems of goods and tariffs of import duty on imported goods as already amended and supplemented the latest by the Decree of the Minister of Finance No.569/KMK.01/1999.

DECIDES:

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE CONCERNING RELIEF OF IMPORT DUTY ON GOODS AND MATERIALS FOR MANUFACTURING COMPONENTS, EQUIPMENT AND BODIES OF SPECIAL MOTOR VEHICLES.

Article 1

Relief of import duty shall be granted to goods and materials imported by special motor vehicle industries for manufacturing components, equipment and bodies of special motor vehicles as stipulated in the attachment to this decree, with the provision that :

• 1. goods and materials for manufacturing components, equipment and bodies of special motor vehicles are granted import duty relief so that the final tariffs of import duty become 5% (five percent);
• 2. In the case of tariffs of import duty which are contained in the Indonesian Import Duty Tariff Book (BTBMI) being 5% (five percent) or below, the effective tariffs are tariffs in BTBMI.

Article 2

(1) The applications for securing the facilities as meant in Article 1 shall be submitted by producers to the Director General of Customs and Excise.

(2) In the case of the applications as meant in paragraph (1) fulfilling the requirements, the Director General of Customs and Excise or officials appointed; on behalf of the Minister of Finance shall make decisions on relief of import duty, along with lists of goods enjoying import duty relief as well as appointment of loading seaports.

(3) Special motor vehicle component industries securing relief of import duty shall be obliged :

• a. to keep books of the imported goods and materials for the need of customs audits;
• b. to store and maintain documents, records and books connected with the granting of facilities of relief of import duty in their business places for at least 10 (ten) years as from the date of realisation of the import;
• c. to convey reports on the realisation of the import.

Article 3

Applications for securing relief of import duty as meant in Article 1 shall be accompanied by the following documents :

• 1. Taxpayer Code Numbers (NPWP);
• 2. Business licences from ministries/institutions concerned;
• 3. lists of quantities, kinds, specifications and prices of goods.

Article 4

The goods granted import duty relief as meant in Article 3 paragraph (2) shall be subjected to the collection of import duty and other import levies, in the case of the goods failing to meet the provisions on quantities, kinds and specifications of goods which are contained in lists of goods upon the import.

Article 5

(1) Goods already securing facilities of relief of import duty can only be used to meet the needs of interests of the relevant industries.

(2) Any misuse of the goods as meant in paragraph (1) shall nullify the facilities of import duty given to the goods, so that the import duty owed must be paid and the relevant industries are subjected to a fine of 100% (one hundred percent) of the shortage of import duty.

Article 6

(1) In order to safeguard state financial rights and to assure the fulfillment of customs and excise provisions in force, the Directorate General of Customs and Excise shall audit books, records and documents of industries and waste treatment companies connected with the import, use, release and stocks of goods.

(2) Based on results of the audit as meant in paragraph (1), industries and waste treatment companies shall be responsible for the settlement of import duty and excise owed as well as the administration sanction in the form of a fine.

Article 7

Companies securing facilities of relief of import duty on goods and materials for manufacturing components equipment and bodies of special motor vehicles which are on the basis of the previous provisions and do not yet realize the import wholly, can continue to use decisions on the granting of customs facilities on the basis of the previous provisions up to the expiration of the validity period of the decisions, with the provision that the facilities can not be extended and/or amended.

Article 8

Upon the enforcement of this decree, the Decree of the Minister of Finance No.346/KMK.01/1999 shall be declared null and void.

Article 9

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

Article 10

This decree shall come into force as from April 1, 2000.

For public cognizance, this decree shall be published by placing it in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On March 31,2000

THE MINISTER OF FINANCE
sgd.
BAMBANG SUDIBYO