That in implementing the provision of Article 10D paragraph (7) of Law No. 17/2006 concerning the Amendment to Law No. 10/1995 concerning Customs Affairs, it is necessary to stipulate a regulation of the Minister of Finance on Temporary Admission;
THE REGULATION OF THE MINISTER OF FINANCE CONCERNING TEMPORARY ADMISSION.
In this Regulation of the Minister of Finance, the meaning of:
The release of imported goods can be approved as goods of temporary admission if the following requirements are fulfilled during the importation:
(1) The goods of temporary admission can be given import duty exemption or relief.
(2) The imported goods as intended in paragraph (1), which deserve the exemption from import duty, shall be:
(3) The imported goods as intended in paragraph (1), which can be provided with import duty relief, shall be machines and equipment for the need of production and implementation of infrastructure projects.
(1) To obtain the temporary admission facility as intended in Article 3, importers shall submit application to the Director General through Heads of Offices.
(2) In certain cases, the application as intended in paragraph (1) can be submitted to the Director General.
(3) The obligation to submit the application as intended in paragraph (1) shall be in exception of temporary admission goods carried by the passengers as described in Article 3 paragraph (2) sub-paragraph p.
(4) The application as intended in paragraph (1) shall contain at least:
(5) The application as described in paragraph (1) shall be minimally accompanied by the following documents:
(1) Based on the application as intended in Article 4, Heads of Offices shall examine and stipulate the customs value as well as classification of the goods of temporary admission for calculating import duty and taxes in import as the basis for the issuance of temporary admission license.
(2) In the case of the application for temporary admission facility being approved, Heads of Offices on behalf of the Minister shall issue temporary admission license.
(3) In the case of the application for the temporary admission facility being not approved, Heads of Offices shall issue notification about the rejection by disclosing the reasons for rejection.
(1) With regards to the exemption from import duty on the goods of temporary admission as intended in Article 3 paragraph (2), importers shall give up guarantee to heads of offices.
(2) The obligation to give up the guarantee as intended in paragraph (1) can be exceptional for the temporary admission as intended in Article 3 paragraph (2) sub-paragraph p on the basis of recommendation of Heads of Offices.
(3) The amount of the guarantee as intended in paragraph (1) shall be as much as the import duty and taxes in import, which are indebted or should be paid for the imported goods.
(1) With regards to the goods of temporary admission provided with the import duty relief as intended in Article 3 paragraph (3), importers shall pay:
(2) Excepted from the obligation to pay PPN or PPN and PPnBM as intended in paragraph (1) sub-paragraph b shall be the provisionally imported goods securing taxation facilities on the basis of the provisions of taxation legislation in force.
(3) Besides the obligation to pay import duty, PPN or PPN and PPnBM, importers shall give up guarantee as much as the difference between import duty, which should be paid and has been paid, plus Income Tax article 22.
The goods of temporary admission as intended in Article 3 paragraph (3) in non new condition and/or subject to the import control shall secure import approval from the authorized institution before the goods come out of the customs areas.
(1) In order to fulfill the customs liabilities to the temporary admission, import customs declaration made on the basis of customs complementary documents and/ or temporary admission license shall be conveyed.
(2) The import customs declaration as intended in paragraph (1) shall be conveyed to heads of offices in not later than 3 (three) months as from the date of the temporary admission license, accompanied by receipt form of payment and/or guarantee.
(3) In the case of the import customs import declaration being not conveyed in the period as intended in paragraph (2), the temporary admission license already issued shall be declared invalid.
(1) The validity period of the temporary admission license shall be stipulated on the basis of application in accordance with the goal of the use of for a maximum period of 3 (three) years, starting from the date of registration of the temporary admission customs declaration.
(2) In the case of the temporary admission period as intended in paragraph (1) being less than 3 (three) years, the validity period of the temporary admission license can be extended to another term on the basis of application, as long as the total validity period of the temporary admission license does not exceed 3 (three) years, starting from the date of registration of temporary admission customs declaration.
(1) During the validity period of the temporary admission license, the goods of temporary admission can be removed to other location or used for other purposes after securing approval from heads of offices or the Director General.
(2) To secure the approval as intended in paragraph (i), importers shall submit application to heads of offices issuing the temporary admission license or the Director General.
(3) In the case of the goods of temporary admission being removed to other location under supervision of other customs office, the importers shall notify the effect to heads of destination office.
(4) In the case of the goods of temporary admission being removed to other location or used for other purposes without securing the approval as intended in paragraph (1) the temporary admission license shall be revoked.
(5) Revocation of the temporary admission license as intended in paragraph (4) shall be done by heads of offices or the Director General by a letter of revocation.
(6) The goods of temporary admission having their temporary admission license already revoked as intended in paragraph (4) shall be sealed on the first occasion.
(7) In the case of the temporary admission license being revoked, the goods of temporary admission shall be treated as goods of temporary admission not re-exported and importers shall pay import duty and administrative sanction in the form of a fine as high as 100% of the import duty, which should be paid.
(8) In the event that the goods of temporary admission having their temporary admission license already revoked are not exported in the period as intended in Article 10 paragraph (i), the imported goods shall be treated as goods of temporary admission, which are not re-exported.
(1) In the case of the temporary admission period ending and being not extended, pending the realization of the export, the goods of temporary admission shall be sealed on the first occasion.
(2) The sealing as intended in paragraph (1) shall be reopened when the goods will be loaded into carrier in the realization of the export.
(1) In the case of serious damage or destruction arising from force majeure, importers can be exempt from the obligation to re-export the goods of temporary admission as well as the obligation to settle the underpaid import duty and administrative sanction on the basis of approval of heads of offices or the Director General.
(2) The force mejeure as intended in paragraph (1) shall be supported by statement from the authorized institution.
(3) In connection with the force majeure as intended in paragraph (1), official~ would make incident report from account.
(1) The goods of temporary admission in non-new condition and/or goods subject to rule of restriction, which are not re-exported shall be secure import approval from the related technical institution before the import duty and taxes in import are settled.
(2) In the case of the goods of temporary admission securing relief, the import requirements shall be fulfilled upon applying for the temporary admission.
(1) Anybody late in re-exporting the goods of temporary admission thus exceeding the permitted period as intended in Article 10 paragraph (1) shall be subject to administrative sanction in the form of fine as much as 100% (one hundred percent) of the import duty which should be paid.
(2) Late in re-exporting as intended in paragraph (1) is re-export of goods of temporary admission have:
(3) Anybody not re-exporting the goods of temporary admission in the permitted period shall be pay import duty and subject to administrative sanction in the form of fine as much as 100% (one hundred percent) of the import duty, which should be paid.
(1) With the enforcement of this regulation, provisional import licenses having their import customs declarations registered before the issuance of this regulation, shall be declared to remain effective until after the expiration of the temporary admission licenses and if necessary, the validity period of the licenses can be extended in accordance with the requirements and provisions as regulated in this regulation.
(2) The temporary admission licenses having their import customs declarations registered before the issuance of this regulation and maturing upon the enforcement of this regulation shall be settled by the requirements and provisions as regulated in this regulation.
Provisions needed for implementing this regulation shall be regulated further by a regulation of the Director General.
With the enforcement of this regulation, Regulation of the Minister of Finance No. 615/PMK.04/2004 concerning Temporary Admission Procedures shall be revoked and declared null and void.
The regulation shall come into force as from December 15, 2007.
For public cognizance, it is ordered that this Minister of Finance regulation shall be published State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On November 12, 2007
THE MINISTER OF FINANCE
signed
SRI MULYANI INDRAWATI