DECREE OF THE MINISTER OF FINANCE
No. 345/KMK.04/2003

ON
PROCEDURES FOR PAYING RESTITUTION OF IMPORT DUTY AND/OR EXCISE IN THE FRAMEWORK OF THE EXPORT BY THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

THE MINISTER OF FINANCE,

Considering:

• a. that in connection with stipulation of Decree of the Minister of Finance No. 129/KMK.04/2003 on the exemption and/or restitution of import duty and/or excise as uncollected value added tax and sales tax on luxury goods on the import of goods and/or materials to be processed, assembled or installed at other goods for the purpose of the export and their supervision, the authority to pay restitution of import duty and/or excise is exercised by the Directorate General of Customs and Excise;
• b. that based on the above mentioned consideration, it is necessary to stipulate a decree of the Minister of Finance on procedures for paying restitution of import duty and/or excise in the framework of the export by the Directorate General of Customs and Excise;

In view of:

• 1. The Indonesian Treasury Law (Statute Book of 1925 No. 448) as already amended several times and the latest by Law No. 9/1968 (Statute Book of 1968 No. 53, Supplement to Statute Book No. 2860);
• 2. Law No. 10/1995 on customs affairs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612);
• 3. Law No. 11/1995 on excise affairs (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);
• 4. Law No. 17/2003 on state finance (Statute Book of 2003 No. 47, Supplement to Statute Book No. 4287);
• 5. Presidential Decree No. 228/M/2001;
• 6. Presidential Decree No. 42/2002 on the realization of the state budget of revenue and expenditure (Statute Book of 2002 No. 73, Supplement to Statute Book No. 4212);

DECIDES:

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE ON PROCEDURES FOR PAYING RESTITUTION OF IMPORT DUTY AND/ OR EXCISE IN THE FRAMEWORK OF THE EXPORT BY THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

Article 1

The Directorate General of Customs and Excise on behalf of the Minister of Finance shall restitute import duty and/or excise by issuing Decision on Payment Of Restitution Facilities (SKPFP) of Import Duty and/or Excise.

Article 2

(1) SKPFP of Import Duty and/or Excise shall be made out in one original sheet for the relevant company and 3 (three) copies respectively designated to the Head of the State Treasury and Cash Office (KPKN), Directorate of the Customs and Excise Revenue and Legislation and the State Finance Accountancy Board (BAKUN).

(2) The original sheet of SKPFP of Import Duty and/or Excise shall be signed for the Minister of Finance by the Director General of Customs and Excise or appointed official in the case of the Director General being absent.

Article 3

(1) Based on SKPFP of Import Duty and/or Excise as meant in Article 2, the Director General of Customs and Excise or the appointed official on behalf of the Minister of Finance shall issue an Order To Restitute (SPMK) Import Duty and/or Excise by using the form as stipulated in the attachment to this decree.

(2) SPMK Import Duty and Excise shall be borne by the item of the expenditure budget (restitution/offsetting) of the related revenue (import duty and/or excise) effective up to the end of the relevant fiscal year.

(3) SPMK Import Duty and/or Excise that the Directorate General of Customs and Excise has not booked up to the end of the current fiscal year as state expenditure shall be revoked by the Directorate General of Customs and Excise and renewed as state expenditure for the following fiscal year

Article 4

(1) The original sheet of SPMK Import Duty and/or Excise and its copies shall be signed by the Director General of Customs and Excise on behalf of the Minister of Finance.

(2) Specimen of signature of official of the Directorate General of Customs and Excise signing SPMK Import Duty and/or Excise shall be sent to KPKN and Operational Bank I.

(3) SPMK Import Duty and/or Excise as meant in Article 3 paragraph (2) shall be issued in 5 (five) copies with the designation as follows:

• a. the first sheet to Operational Bank I after the payment, by transferring the fund from state cash account to account of the company at bank appointed in SPMK Import Duty and/or Excise, conveyed to KPKN as the attachment to debit note;
• b. the second sheet to KPKN as the testing list and file;
• c. the third sheet to Operational Bank I as the testing list and file;
• d. the fourth sheet to Operational Bank I as the attachment to circular copy of Debit Note made available to the Directorate General of Customs and Excise;
• e. the fifth sheet to the Directorate of the Budgetary Information and Evaluation (DIEA).

Article 5

(1) Operational Bank I shall debit the state cash account according to the amount of payment in SPMK Import Duty and/or Excise by means of book-transfer simultaneously from the state cash account to the account of the relevant company as meant in Article 4 paragraph (3) letter a.

(2) Operational Bank I shall convey the debit note as meant in Article 4 paragraph (3) letters a and b.

Article 6

(1) Every month, not later than 10th, the Directorate General of Customs and Excise shall make a nominative list of realization of payment of restitution facilities (DNPFP) of Import Duty and/or Excise on the basis of cashed-out SPMK Import Duty and Excise, which contains:

• a. number and date of SKPFP of Import Duty and/or Excise;
• b. number and date of SPMK Import Duty and/or Excise;
• c. name of company receiving the payment;
• d. number and date of Import Declaration;
• e. loading port/customs and excise inspection office;
• f. the value of money, specified by code MAK;
• g. date of cashing out.

(2) The nominative list as meant in paragraph (1) shall be conveyed to:

• a. the State Finance Accountancy Board;
• b. the Directorate General of Customs and Excise in this case the Directorate of Customs and Excise Revenue and Legislation;
• c. the Directorate General of Customs and Excise in this case the Directorate of Budgetary Information and Evaluation;

Article 7

Provisions needed for implementing this decree shall be further regulated by a decision of the Director General of Customs and Excise and the Director of Budgetary Affairs individually or collectively in accordance with their respective scopes of task.

Article 8

With the enforcement of this decree, Decree of the Minister of Finance No. 6/KMK.03/1994 shall be declared null and void.

Article 9

This decree shall come into force as from August 1, 2003.

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

Stipulated in Jakarta
On July 31, 2003

THE MINISTER OF FINANCE,
sgd
BOEDIONO

Attachment