REGULATION OF THE MINISTER OF FINANCE
No. 37/PMK.04/2005

ON
PROCEDURES FOR RESTITUTION OF IMPORT DUTY AND/OR EXCISE ALREADY PAID IN THE FRAMEWORK OF RELIEF OF THE IMPORT FOR EXPORT PURPOSE

THE MINISTER OF FINANCE,

Considering :

• a. that in connection with the stipulation of Law No. 17/2003 on state finance and Law No. 1/2004 on state treasury, procedures for restitution of import duty and/or excise already paid in the framework of relief of the import for export purpose as regulated in Decree of the Minister of Finance No. 68/KMK.04/2004 need to be improved;
• b. that based on the consideration as meant in letter a, it is necessary to stipulate a regulation of the Minister of Finance on procedures for restitution of import duty and/or excise already paid in the framework of relief of the import for export purpose;

In view of :

• 1. Law No. 10/1995 on customs affairs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612);
• 2. Law No. 11/1995 on excise affairs (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);
• 3. Law No. 17/2003 on state finance (Statute Book of 2003 No. 47, Supplement to Statute Book No. 4286);
• 4. Law No. 1/2004 on state treasury (Statute Book of 2004 No. 5, Supplement to Statute Book No. 4355);
• 5. Presidential Decree No. 42/2002 on technical guidelines on the realization of the State Budget of Revenue and Expenditure (Statute Book of 2002 No. 73, Supplement to Statute Book No. 4212) as already amended by Presidential Decree No. 72/2004 (Statute Book of 2004 No. 92, Supplement to Statute Book No. 4418);
• 6. Presidential Decree No. 187/M/2004;
• 7. Decree of the Minister of Finance No. 5/KMK.01/1993 on the appointment of banks as perception banks in the framework of the management of remittance of state revenue as already amended several times and the latest by Decree of the Minister of Finance No. 296/KMK.03/2003;
• 8. Decree of the Minister of Finance No. 580/KMK.04/ 2003 on procedures for granting relief of the import for export purpose and supervision as already amended by Regulation of the Minister of Finance No. 36/PMK.04/2005;
• 9. Decree of the Minister of Finance No. 606/KMK.06/ 2004 on guidelines on the payment in the realization of the State Budget of Revenue and Expenditures in 2005;

DECIDES:

To stipulate :

THE REGULATION OF THE MINISTER OF FINANCE ON PROCEDURES FOR RESTITUTION OF IMPORT DUTY AND/ OR EXCISE ALREADY PAID IN THE FRAMEWORK OF RELIEF OF THE IMPORT FOR EXPORT PURPOSE.

Article 1

Referred to in this regulation as:

• 1. Restitution is restitution of import duty and/excise already paid for the import of goods and/or materials to be processed, assembled or installed at other goods already exported or delivered to Bonded Zones in the framework of Import Relief For Export Purpose (KITE).
• 2. Companies are companies securing KITE, which import goods and/or materials, process, assemble or install them at other goods and export their production or deliver their production to bonded zone to be processed, assembled or installed at other goods.
• 3. Decision on Payment of Facilities of Restitution of Import Duty and/or Excise (SKPFP BM-C) is a decision on restitution of import duty and/or excise already paid for the import of goods and/or materials to be processed, assembled or installed at other goods already exported or delivered to Bonded Zones, which mentions corporate identities (Taxpayer Code Number, name, address, NIPER), amount of money, name of bank, no. of account of recipient of restitution and signed by Heads of Regional Offices of the Directorate General of Taxation on behalf of the Minister of Finance.
• 4. Order to Repay Import Duty and/or Excise (SPMK) is an order to repay import duty and/or excise signed by Heads of Customs and Excise Affairs Divisions in Regional Offices of the Directorate General of Customs and Excise on behalf of the Minister of Finance.
• 5. Regional Offices are Regional Offices of the Directorate General of Customs and Excise.
• 6. State Treasury Service Office (KPPN) is vertical institution of the Directorate General of Treasury Affairs in province, regency and city.
• 7. Order to Disburse Fund (SP2D) is a document issued by KPPN to Operation Bank I to transfer the restitution fund to account of the entitled party.

Article 2

(1) Heads of Regional Offices on behalf of the Minister of Finance implement restitution of import duty and/or excise by issuing SKPFP BM-C by using the form as stipulated in Attachment I to this regulation.

(2) SKPFP is made one original sheet to the said company and 4(four) copies respectively conveyed to KPPN, Directorate of Customs and Excise Revenue and Regulation of the Directorate General of Customs and Excise, Customs and Excise Service Office overseeing the exporting place of goods and Regional Office issuing SPMK.

(3) The original sheet of SKPFP BM-C is signed on behalf of the Minister of Finance by Heads of Regional Offices or appointed official if the Heads of Regional Office are absent.

Article 3

(1) Based on SKPFP BM-C as meant in Article 2, Heads of Customs and Excise Affairs Division in the said regional offices on behalf of the Minister of Finance issue SPMK by using the form as stipulated in Attachment II to this regulation.

(2) SPMK as meant in paragraph (1) is issued in quadruple with the designation as follows:

• a. the first and second sheets to KPPN;
• b. the third sheet to companies;
• c. the fourth sheet to regional office, as file.

(3) SPMK is conveyed directly to KPKN by appointed officer not later than 2 (two) working days before the end of deadline of restitution of import duty and/or excise in accordance with legislation in force.

Article 4

(1) Signatory of SKPFP BM-C cannot be assumed concurrently by an official.

(2) Specimens of signatures of officials signing SKPFP BM-C and SPMK are made every year or in the case of any change in officials signing SKPFP BM-C and SPMK, to be conveyed to KPPN.

Article 5

(1) Based on SPMK conveyed by Regional Offices, Heads of KPPN issue SP2D in triplicate with the designation as follows:

• a. the first sheet to Operational Bank I;
• b. the second sheet to the issuer of SPMK; and
• c. the third sheet to KPPN.

(2) KPPN issues SP2D not later than 2 (two) working days after the date of receipt of complete and true SPMK.

(3) KPPN returns the second sheet of SPMK already sealed by "SP2D has been issued on ............. No................", accompanied by the second sheet to the issuer of SPMK.

(4) SP2D is conveyed directly by the appointed officer to Operational Bank I to realize the payment by means of the transfer of fund to account of the company and cash payment is not permitted.

Article 6

(1) Applications for restitution are processed for approving or rejecting in 30 (thirty) working days as from the date of receipt of complete and true applications by Regional Offices, excluding the time used for auditing.

(2) In the case of any mistake or error resulting in overpayment of restitution to a company, Heads of Regional Offices promptly issue a letter of collection of the overpayment for remitting immediately to the State General Cash Account in accordance with the provisions in force.

Article 7

Further provisions needed for implementing this regulation are regulated by the Director General of Customs and Excise and Director General of Treasury collectively and individually, in accordance with the respective tasks and scopes of authority.

Article 8

With the enforcement of this regulation:

• a. Decree of the Minister of Finance No. 68/KMK.04/2004 on procedures for restitution of import duty and/or excise in the framework of relief of import for export purpose is declared null and void;
• b. The provisions as regulated in this regulation apply to SPMK already issued and not yet disbursed.

Pasal 9

The regulation comes 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 May 26, 2005

THE MINISTER OF FINANCE
Sgd
JUSUF ANWAR