REGULATION OF THE MINISTER OF FINANCE
No. 104/PMK.04/2007

CONCERNING
EXEMPTION FROM IMPORT DUTY ON THE IMPORT OF GOODS FOR SPORT IMPORTED BY MAIN NATIONAL SPORT ORGANIZATION

MINISTER OF FINANCE,

Considering:

That in the framework of implementation provision in Article 26 paragraph (1) sub-paragraph i of Law No. 10/1995 concerning Customs Affair as amended by Law No. 17/2006, it is necessary to stipulate Regulation of the Minister of Finance concerning Exemption from import duty on the import of goods for sports imported by main national sport organization;

In view of:

• 1. Law No. 10/1995 concerning Customs Affair (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612) as has already been amended by Law No. 17/2006 (Statute Book of 2006 No. 93, Supplement to Statute Book No. 4661);
• 2. Presidential Decree No. 20/P/2005;

Has Decided:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING EXEMPTION FROM IMPORT DUTY ON THE IMPORT OF GOODS FOR SPORTS IMPORTED BY MAIN NATIONAL SPORT ORGANIZATION

Article 1

In this Regulation of the Minister of Finance, the meaning of:

• 1. Goods for sports are goods which have direct relation with learning, development, national training centre, implement National Sport Week (PON), and implement international sports activity.
• 2. Main national sport organization referred to main organization of each kind of national level sport which is registered in Indonesia National Sport Committee (KONI).
• 3. Minister referred to Minister of Finance of the Republic of Indonesia.
• 4. Director General referred to Director General of Customs and Excise.

Article 2

(1) Importing goods for sports which is imported by main national sport organization get exemption from import duty.

(2) Importing goods which get exemption from import duty as intendedintended in paragraph (1), just to be used by main national sport organization based on activities program of KONI.

Article 3

(1) To get exemption from import duty as intendedintended in Article 2, main national sport organization should propose proposal to Minister by Director General.

(2) Proposal as intended in paragraph (1) should be attached with:

• a. recommendation from head of KONI or related agency; and
• b. description of sum, kind/specification of goods, prediction of customs value and discharging port.

Article 4

(1) Proposal for exemption from import duty as intended in Article 3 paragraph (1), Director General on behalf of Minister gives approval or rejection of proposal of exemption of import duty.

(2) In case proposal for exemption from import duty as intended in Article 3 paragraph (1) approved, Director General on behalf of Minister issued decision of exemption from import duty.

(3) Decision of exemption from import duty as intended in paragraph (2) describe sum, kind/specification of goods, prediction of customs value and discharging port.

(4) In case proposal for exemption from import duty as intended in Article (3) paragraph (1) is rejected, Director General on behalf of Minister issues rejection notice letter for proposal of related main national sports organization and said reasons of rejection.

Article 5

For exemption of import duty as intended in Article 4 paragraph (2), if in importing goods by main national sport organization not match in sum and/or kind/specification of goods in decision of exemption of importing goods, the different is subject to import duty.

Article 6

In case importing goods for sport by main national sport organization as intended in Article 2 not match with objective to give exemption of import duty, import duty should be paid and it should pay administrative fine as stated in effective regulation.

Article 7

This Regulation of the Minister of Finance shall come into force since 30 (thirty) days since date of stipulation.

For public cognizance,it is ordered that this Minister of Finance Regulations shall be published by in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On September 5, 2007
THE MINISTER OF FINANCE
Signed
SRI MULYANI INDRAWATI