REGULATION OF THE MINISTER OF FINANCE
No. 113/PMK.04/2007

CONCERNING
EXEMPTION OF IMPORT DUTY FOR IMPORT OF MARINE PRODUCTS CAUGHT BY LICENSING HAULING VESSELS

MINISTER OF FINANCE,

Considering:

• a. that based on Article 26 paragraph (1) sub-paragraph f of Law No. 10/1995 concerning Customs Affair as amended by Law No. 17/2006, import of marine products which are caught by licensing hauling vessels can be given exemption of import duty;
• b. that based on consideration as intended in letter a and in framework to implement provision in Article 26 paragraph (3) of Law No. 10/1995 concerning Customs Affair as has already been amended by Law No. 17/2006, it is necessary to stipulate Regulation of the Minister of Finance concerning Exemption of Import Duty for Import of Marine Products caught by Licensing Hauling Vessels.

In view of:

• 1. Law No. 5/1983 concerning Indonesia Exclusive Economics Zone (Statute Book of 1983 No. 44, Supplement to Statute Book No. 3260);
• 2. 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. 3260);
• 3. Presidential Decree No. 20/P/2005;

Has Decided:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING EXEMPTION OF IMPORT DUTY FOR IMPORT OF MARINE PRODUCTS CAUGHT BY LICENSING HAULING VESSELS

Article 1

In this Regulation of the minister of finance, the meaning of:

• 1. Customs Affair Law referred to Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
• 2. Hauling vessel referred to one or a group of Indonesian flag vessel or foreign vessels which has equipment to catch or take marine products, include the ones which posseses processing equipment, and license from government of Indonesia to catch or take marine products.
• 3. Marine products referred to all kinds of marine vegetation, fish and marine animals fit for consumption such as fish, shrimps, oysters and crabs, before or after being processed in hauling vessels.
• 4. Indonesia Exclusive Economics Zone is area outside and has border with sea of Indonesia area as decided by effective law concerning Indonesia sea water include bottom, land below bottom and water with outside border 200 (two hundred) miles far from beach line of Indonesian Area.
• 5. Customs office is office in Directorate General of Customs and Excise environment to fulfill customs obligation as decided in Customs Affair Law.
• 6. Minister referred to Minister of Finance of the Republic of Indonesia.
• 7. Director General referred to Director General of Customs and Excise.

Article 2

(1) Import of marine products are catch and taken by hauling vessel from Indonesia Exclusive Economics Zone, is given exemption of import duty.

(2) Exemption of import duty as intendedintended in paragraph (1), is given to importer who has license in fishery business and license to catch marine products in Indonesia Exclusive Economics Zone.

(3) Hauling vessels as intended in paragraph (1) are used by importer as intended in paragraph (2), with Indonesian flag or foreign flag, should has Fish Catching License Letter (SIPI) which is issued by related agency.

Article 3

(1) To get exemption of import duty as intended in Article 2, importer should propose proposal to get exemption of import duty to the Minister by Director General.

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

• a. Business License Letter from related agency (API and fishery business license);
• b. Tax Payee Identity Number (NPWP) and Decision as Tax Payee Entrepreneur (PKP);
• c. Fish Catching License Letter (SIPI) from related agency;
• d. list of catcher equipment are used to be used in business to catch sea products; and
• e. explanation of sum and prediction of customs value of sea products are imported and discharging port.

Article 4

(1) Proposal of exemption of import duty as intended in Article 3 will be given approval or rejection.

(2) In case proposal of exemption of import duty as intended in Article 3 is approved, Director General on behalf of Minister issues decision of exemption of import duty.

(3) Decision of exemption of import duty as intended in paragraph (2), explain sum and prediction of customs value of fishery products are given exemption of import duty, and decide discharging port.

(4) In case proposal of exemption of import duty as intended in Article 3 is rejected, Director General of decided officer makes rejection letter for proposal of exemption of import duty and state the reasons of rejection.

Article 5

For exemption of import duty as intended in Article 4 paragraph (2), if importer imports marine products not match with sum which is stated in decision of exemption of import duty, the different is subject of import duty.

Article 6

Provision about implementation and control procedure to exemption of import duty of marine products caught by licensing hauling vessels in Indonesia Exclusive Economics Zone will be arranged by Regulation of the Director General.

Article 7

With the enforcement of this Regulation of the Minister of Finance, Decree of the Minister of Finance No. 134/KMK.05/1997 concerning Exemption or Relief of Import Duty for Import of Marine Products caught by Licensing Hauling Vessels, shall be declared null and void.

Article 8

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

For Public cognizance this Decree shall be published in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On September 19, 2007
THE MINISTER OF FINANCE
Signed
SRI MULYANI INDRAWATI