REGULATION OF THE MINISTER OF FINANCE
No. 625/PMK.04/2004

CONCERNING
THE EXEMPTION FROM IMPORT DUTY AND UNCOLLECTED TAX IN
THE FRAMEWORK OF IMPORT ON RELEASE OF GOODS FROM BONDED ZONES AND ENTPRENEURS RECEIVING FACILITY OF IMPORT RELIEF FOR EXPORT PURPOSE (KITE) DONATED TO VICTIMS OF NATURAL DISASTERS IN NANGGROE ACEH DARUSSALAM AND NORTH SUMATRA PROVINCES

THE MINISTER OF FINANCE,

Considering :

a. that natural disaster in the form of earthquake and tsunami hitting Nanggroe Aceh Darussalam and North Sumatra Province in December 2004 constitutes national disaster costing extremely considerable lives and material losses thus needing huge fund and quick handling;
b. that in the framework of overcoming the national disaster as meant in letter a, participation/awareness of all communities, including Bonded Zone Operators (PKB) and Entrepreneurs in Bonded Zone )PDKB) as well as Entrepreneurs Receiving KITE Facilities is needed;
c. that in connection with the matter in letter b, a government policy is needed so that donations in the form of production of PKP and PDKB as well as Entrepreneurs Receiving KITE Facilities are exempted from import duty and not subjected to tax in the framework of the import;
d. that based on the considerations as meant in letters a, b and c, it is necessary to stipulate a regulation of the Minister of Finance on the exemption from import duty and uncollected tax in the framework of import on the release of goods from Bonded Zones and Entrepreneurs Receiving KITE Facilities donated to victims of natural disaster in Nanggroe Aceh Darussalam and North Sumatra Provinces;

In view of :

1. Law No. 6/1983 on taxation general provisions and procedures (Statute Book of 1983 No. 49, Supplement to Statute Book No. 3262) as already amended several times and the latest by Law No. 16/2000 (Statute Book of 2000 No. 126, Supplement to Statute Book No. 3984);
2. Law No. 7/1983 on income tax (Statute Book of 1983 No. 50, Supplement to Statute Book No. 3263) as already amended several times and the latest by Law No. 17/ 2000 (Statute Book of 2000 No. 127, Supplement to Statute Book No. 3985);
3. Law No. 10/1995 on customs affairs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612);
4. Government Regulation No. 33/1996 on bonded collection places (Statute Book of 1996 No. 50, Supplement to Statute Book No. 3635) as already amended by Government Regulation No. 43/1997 (Statute Book of 1997 No. 90, Supplement to Statute Book No. 3717);
5. Presidential Decree No. 187/M/2004;

DECIDES:

To stipulate :

THE REGULATION OF THE MINISTER OF FINANCE ON THE EXEMPTION FROM IMPORT DUTY AND UNCOLLECTED TAX IN THE FRAMEWORK OF IMPORT ON RELEASE OF GOODS FROM BONDED ZONES AND ENTPRENEURS RECEIVING FACILITY OF IMPORT RELIEF FOR EXPORT PURPOSE (KITE) DONATED TO VICTIMS OF NATURAL DISASTERS IN NANGGROE ACEH DARUSSALAM AND NORTH SUMATRA PROVINCES.

Article 1

Donations in the form of production of PDKB and PKB cum PDKB as well as Entrepreneurs Receiving KITE Facilities in the framework of assistance to natural disaster in Nanggroe Aceh Darussalam and North Sumatra provinces in December 2004 shall be exempted from import duty and not subjected to tax in the framework of the import.

Article 2

Provisions needed in the framework of the implementation of this regulation shall be regulated by the Director General of Customs and Excise.

Article 3

The regulation shall come into force as from the date of stipulation.

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

Stipulated in Jakarta
On December 31, 2004

THE MINISTER OF FINANCE
Sgd
JUSUF ANWAR

REGULATION OF THE MINISTER OF FINANCE No. 625/PMK.04/2004