REGULATION OF THE MINISTER OF FINANCE
No. 105/PMK.04/2007

CONCERNING
EXEMPTION FROM IMPORT DUTY ON THE IMPORT OF SEEDS AND BREEDING ANIMALS
FOR THE ESTABLISHMENT AND DEVELOPMENT OF
AGRICULTURE, HUSBANDRY AND FISHERY INDUSTRIES

MINISTER OF FINANCE,

Considering:

That in the framework of implementation provision in Article 26 paragraph (1) sub-paragraph e 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 seeds and breeding animals for the establish and development of agriculture, husbandry and fishery industries;

In view of:

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

HAS DECIDED:

To stipulate:

THE REGULATION OF THE MINISTER OF FINANCE CONCERNING EXEMPTION FROM IMPORT DUTY ON THE IMPORT OF SEEDS AND BREEDING ANIMALS FOR THE ESTABLISHMENT AND DEVELOPMENT OF AGRICULTURE, HUSBANDRY AND FISHERY INDUSTRIES

Article 1

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

• 1. Seeds and breeding animals referred to alls kind of plantation or animal which imported for further propagation in the framework of development in the agricultural, husbandry or fishery also include plantation and forestry are decided by related agencies.
• 3. Director General referred to Director General of Customs and Excise.
• 4. Person is individual personal or statutory body.

Article 2

(1) Importing of seeds and breeding animals can get exemption from Import duty.

(2) Exemption as intended in paragraph (1), can be given to person who does propagation in the framework development of agriculture, plantation, forestry, husbandry or fishery.

Article 3

Import of seeds and breeding animals for research can be given exemption of import duty if it is done by research agency or others after get recommendation from related technical agency.

Article 4

(1) To get exemption of import duty for import of seeds and breeding animals, importer as intended in Article 2 and Article 3 should propose proposal to Minister by Director General.

(2) For proposal as intended in paragraph (1), Director General on behalf of Minister give approval or rejection for proposal of exemption of import duty.

(3) In the case that the proposal to get exemption of import duty as intended in paragraph (1) has been approved, Director General on behalf of Minister issues decision for exemption of import duty, explained sum, kind and prediction of customs value of seeds and breeding animals will get exemption of import duty, and decide discharging port.

(4) In case proposal of exemption as intended in paragraph (1) has rejected, Director General on behalf of Minister issues rejection notice sub-paragraph to importer and describe the reasons of rejection.

Article 5

(1) Proposal of Importer as intended in Article 2 should be attached with:

• a. notary deed of company establishment and Business Licenses from related agencies.
• b. Tax Payee Number (NPWP) and Decision as Tax Payee (PKP);
• c. decide importing goods as seed and breeding animals and/or recommendation from related technical agencies;
• d. healthy certificate of plant or animal from origin country; and
• e. description of sum, kind and prediction of customs value of seed and breeding animals will be imported and discharging port.

(2) Proposal of research agency or other agency which get recommendation as intended in Article 3 should be attached with:

• a. decide importing goods as seed and breeding animals and/or recommendation from related technical agencies;
• b. healthy certificate of plant or animal from origin country; and
• c. description of sum, kind and prediction of customs value of seed and breeding animals will be imported and discharging port.

Article 6

For get exemption of import duty as intended in Article 4 paragraph (3), if importer or research agencies or other agencies which get recommendation import goods not match with sum, kind and/or specification of goods as attached in decision of exemption of import duty, different is subject to import duty.

Article 7

In case import of seeds and breeding animals as intended in Article 2 and Article 3 not match with objection of import duty, importer or research agencies or other agencies which get recommendation from related technical agency should pay import duty and get administration sanction based on regulations.

Article 8

Following the enforcement of this regulation, Regulation of the Minister of Finance No. 135/KMK.05/1997 shall be revoked and declared null and void.

Article 9

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

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

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