that based on Decree of the Minister of Finance No. 291/KMK.05/1997 dated June 27, 1997 on the Bonded Zones, it is deemed necessary to stipulate the procedure and the administration of the import and export of goods to and from bonded zones in a Decision of the Director General of Customs and Excise;
DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON THE PROCEDURE AND THE ADMINISTRATION OF THE IMPORT AND EXPORT OF GOODS TO AND FROM BONDED ZONES
In this Decision :
(1) The imports of capital goods or equipment for the construction of office structures and equipment which are exclusively used by PKB including PKB concurrently PDKB shall be given postponement of Import Duties (BM), exempt( from Value Added Tax (PPN), Sales Tax of Luxury Goods (PPn BM) and Income Tax (PPh) Article 22 on Import.
(2) The imports of capital goods and plant equipment for direct use in the production process at the PDKB shall be give postponement of BM, exempted from PPN, PPn BM and PPh Article 22 on Import.
(3) The imports of goods and/or materials for processing at PDKB shall be given postponement of Excise, exempted fro PPN, PPn BM and PPh Article 22 on Import.
(4) The imports of Tax Imposed Goods (BKP) from DPIL to PDKB for further processing or machinery and/or plant equipment for direct use in production process at PDKB, shall be exempted from PPN and PPnBM.
(5) The-dispatch of goods produced at PDKB to another PDKB for further processing, shall be exempted from PPN and PPn BM.
(6) The export of goods and/or materials from PDKB to an industrial company for further processing, shall be exempt from PPN and PPn BM.
(7) The re-delivery of the BKP produced through a sub-contracted work by a Tax Imposed Businessperson at DPIL another PDKB to the Tax Imposed Businessperson of the original PDKB, shall be exempted from PPN and PPnBM.
(8) Machinery and/or plant equipment borrowed in the framework of sub-contract from PDKB to an industrial company DPIL or another PDKB and re-delivered to the original PDKB, shall be exempted from PPN and PPn BM.
(9) The Import of Excise Imposed Goods (BKC) from DPIL to PDKB for further processing, shall be exempted from Excise.
(10) The delivery of goods processed by producers using the facilities of Bapeksta-Keuangan (Agency for export facilities and financial data processing) from the DPIL for further processing by PDKB, shall be subject to the same taxation treatment as that of export goods.
(11) The export of goods from the KB to the person receiving exemption from or postponement of BM, Excise, and tar in the context of import, shall be exempted from or postponement of BM, exemption from Excise, PPN, PPnBM a PPh Article 22 on Import.
The import and export of import goods to and from the KB can be executed after receiving approval from Customs and Excise Official.
The machinery and/or plant equipment used in the production activities at PDKB can be replaced on condition machinery and/or plant equipment replaced shall:
The goods ex import in the form of food and/or beverages designated for consumption in the KB or other import goods rather than those meant Article 2 shall be paid off with respect to their BM, PPN, PPn BM and PPh Article 22 on Import according to the customs administration in the area of import and excise at the Customs Office before being put into the KB.
The goods exported from the KB for export shall be subject the customs administration in the area of export.
(1) The company deserving approval as PKB shall be a company:
(2) The company as meant in paragraph 11) can act as:
(1) The company as meant in Article 7, paragraph (1), not acting as KP or PKB shall be located in an Industrial Estate.
(2) In case the areas owned by the companies as meant in Article 7, paragraph (1), are situated in a region having no industrial estate, the said areas shall be included in a designated industrial estate stipulated by the Level 11 Regional Government.
(3) The companies as meant in Article 7: paragraph (i), which are situated outside an industrial estate or designated industrial estate, which have already carried out industrial activities before the stipulation of this Decision, can be determined as KB concurrently PDKB as meant in Article 7, paragraph (3), letter c.
The determination of a building, venue or area as a KB and the granting of approval as PKB or PKB concurrently PDKB, shall be stipulated by a Presidential Decree.
(1) The application for an approval as meant in Article 9, shall be submitted to the President of the Republic of Indonesia through the Minister after the physical building is already erected by using a sample in Attachment I to Decree of the Minister of Finance No. 291/KMK.05/1997 dated June 26 ,1997 by enclosing:
(2) The application for an approval as meant in paragraph (1) shall be examined by the Director General or the Official designated by him, with respect to the completeness and truthfulness of the documents.
(3) In case the application is already- complete and correct, the Director General shall submit the application to the Minister for forwarding it to the President.
(4) If the application is incomplete, there shall be a notification made on the incompleteness of the application to the party concerned by using a form as shown in the sample on Attachment IC to this Decision.
(5) The procedure of application for the granting of approval as PKB or PKB concurrently PDKB as meant in paragraph (1) shall be further arranged in Attachment 1 to this Decree.
(1) A businessman wishing to run a KB ban submit an application for approval as PKB or PKB concurrently PDKB before the physical factory building is erected by using a sample in Attachment I to Decree of the Minister of Finance No. 291/KMK.05/1997 dated June 26, 1997 by enclosing:
(2) The application as meant in paragraph (1) shall be examined by the Director General or the Official designated by have with respect to the completeness and correctness of the documents.
(3) In case the application is already complete and correct, the Director General shall submit the application to the Minister for forwarding it to the President.
(4) If the application is incomplete, there shall be a notification made on the incompleteness of the application to party concerned by using a form as shown in the sample on Attachment IC to this Decision.
(5) The preparation of the Account (Berita Acara) on the Examination of the Location as the sample on Attachment I E this Decision shall be carried out by the Head of the local Office according to the application of the party concern after completion of the physical building and the KB is ready for operation at the latest 2 (two) years as of the granting of the PKB approval.
(6) The procedure of application for the granting of approval as PKB or PKB concurrently PDKB as meant in paragraph shall be further arranged in Attachment II to this Decree.
In case the businessperson holding the approval for PKB or PKB concurrently PDKB as meant in Article 11 not started to erect the physical building for 6 (six) months or has not completed yet the erection of physical building 2 (two) years after the granting of approval for PKB or PKB concurrently PDKB, this approval can be revoked, and goods already imported shall be settled as follows:
The KB shall meet the following physical conditions:
(1) The businessperson wishing to run industrial business activities as PDKB as meant in Article 7, paragraph (2), letter (a) and (b) shall within 14 (fourteen) days before the start of his activities notify the Director General through the by using a sample in Attachment II to Decree of the Minister of Finance No. 291/KMK.05/1997 dated June 26, 1 by enclosing:
(2) The PKB before giving a recommendation shall examine the completeness of the obligations to be met by the PKB who will run industrial business activities in the KB organized by him.
(3) In response to the notification as meant in paragraph (1), the Director General or the Official appointed by him, carry out the examination of the completeness and truthfulness of the documents required.
(4) In response to the PDKB already meeting the requirements as meant in paragraph (1), the Director General shall not the Head of the Office by using a sample in Attachment III to Decree of the Minister of Finance No. 291/KMK.05/1997 dated June 26, 1997.
(5) The procedure of approval for the PDKB to run his activities shall be further arranged in Attachment III to this Decree.
The PDKB building shall meet the following physical conditions:
The PKB shall have the obligation to execute the following provisions:
The PDKB shall have the obligation to execute the following provisions:
(1) The PKB and PDKB shall have the obligation to keep and well maintain in their business locations the books are records and documents involving their business activities for a period of 10 (ten) years.
(2) The PKB and PDKB shall have the obligation to furnish rooms and working facilities for the Officials of Customs and Excise.
(1) The PDKB shall prepare 3 (three) monthly reports on the stock of basic materials, goods under process, and finished goods by using a form as shown in Attachments IV A, IV B and IV C II to Decree of the Minister of Finance No. 291/KMK.05/1997 dated June 26, 1997.
(2) The Quarterly reports as meant in paragraph (1), shall be sent to Office Head at the latest on the 10th of the month of April, July, October and January.
The PKB and PDKB shall have the obligation to submit the documents involving the KB activities if an audit carried out by the Directorate General of Customs and Excise and/or the Directorate General of Taxation.
(1) The PKB shall not be allowed to move the capital goods or office equipment without approval from the Direct, General or the Customs and Excise Official designated.
(2) The PKDB shall not be allowed to move the capital goods or factory equipment directly used in the production process of the PDKB, and the goods and/or materials without approval from the Director General or the Customs and Excise Official designated.
The goods prohibited for import shall not be imported to the KB.
(1) The PKB and PDKB shall be accountable for the BM, Excise, PPN, PPnBM, and PPh Article 22 on Import indebted c the goods imported or exported from the KB.
(2) The PKB and PDKB shall be freed from the accountability as meant in paragraph (1) in case the goods in the KB are:
(1) The businessperson already receiving approval for PKB or PKB concurrently PDKB can import capital goods and equipment for the purpose of the development/construction, extension and office equipment of the KB with postponement of the BM, shall not be subject to PPN, PPnBM, and PPh Article 22 on Import, by submitting an application beforehand to the Director General.
(2) The application as meant in paragraph (1) shall at least contain:
(3) In response to the application approved by the Director General, there shall be a decision made on the postponement of the BM and the exemption from the PPN, PPnBM, and PPh Article 22 on Import.
(4) The decision as meant in paragraph (1) shall be sent by the Director General to the Head of the Office importing the goods and supervising the KB concerned.
(5) The realization of the import of the goods as meant in paragraph (1) shall be subject to the customs administration in the area of import and shall be settled at the Office of the import of the goods.
The import of capital goods and plant equipment for direct usage in the production process, and of goods and/or materials for processing in the KB, can be executed from:
(1) The import of goods ex import by PDKB from TPS to the KB shall be carried out by using form BC 2.3 supported by Bill of Lading, Invoice Packing List and other supporting documents.
(2) The form BC 2.3 shall be made in 3 (three) copies plus 3 (three) copies of the first sheet to be sent by the PDKB or his proxy to the Customs and Excise Official in the KB, with the following distribution:
(3) The procedure for the import of goods ex impart by PDKB from TPS to the KB as meant in paragraph (1), shall be further arranged in Attachment IV to this Decision.
(1) The conveyance of goods as meant in Article 26, shall be sealed by the Directorate General of Customs and Excise.
(2) On the import of goods as meant in paragraph (1), there shall be no physical examination, unless there is a finding of the intelligence service on the existence of a breach of the customs provisions expressed in a written instruction from the Director General.
(1) The import of goods as meant in Article 25 by the PDKB from the GB to the KB shall be carried out by using form BC 2.3, supported by Packing Lists and other supporting documents.
(2) The form BC 2.3 shall be made in 3 (three) copies plus 4 (four) copies of the first sheet to be sent by the PPGB or his proxy to the Customs and Excise Official in the GB, with the following distribution:
(3) The conveyance of goods as meant in paragraph (1), shall be sealed by the Directorate General of Customs and Excise.
(4) On the import of goods as meant in paragraph (1), there shall be no physical examination, unless there is a finding of the intelligence service on the existence of a breach of the customs provisions expressed in a written instruction from the Director General.
(5) The procedure for the import of go.
(1) The import of goods from another KB to the KB shall be carried out by using form BC 2.3, supported by the contract.
(2) The form BC 2.3 shall be made in 3 (three) copies plus 2 (two) copies of the first sheet to be sent by the PDKB of origin or his proxy to the Customs and Excise Official in the KB of origin with the following distribution:
(3) The conveyance of goods as meant in paragraph (1), shall be sealed by the Directorate General of Customs an Excise.
(4) On the import of goods as meant in paragraph (1), there shall be no physical examination, unless there is a finding of the intelligence service on the existence of a breach of the customs provisions expressed in a written instruction from the Director General.
(5) The procedure for the import of goods from another KB to the KB shall be further arranged in Attachment VI to this Decision.
(1) The import of goods from among the PDKB within one KB shall be carried out by using form BC 2.3, supported by the contract.
(2) The form BC 2.3 shall be made in 3 (three) copies plus 2 (two) copies of the first sheet to be sent by the PDKB of the goods of origin or his proxy to the Customs and Excise Official in the KB of origin with the following distribution:
(3) The procedure for the import of goods from among the PDKB in one KB shall be further arranged in Attachment VII of this Decision.
(1) The import or delivery of goods processed by the producer using the facilities from Bapeksta-Keuangan for further processing by the PDKB, shall be subject to the same taxation treatment as that on exported goods.
(2) The import or delivery of goods processed by the producer using the facilities from Bapeksta-Keuangan for further processing by the PDKB, shall be carried out by using form BC 4.0 supported by the tax invoice and other supporting documents.
(3) The form BC 4.0 shall be made in 2 (two) copies plus 2 (two) copies of the first sheet to be sent by the PDKB or the proxy with the following distribution:
(4) The import of goods as meant in paragraph (1) shall be subject to physical examination by the Customs and Excise Official in the KB.
(5) The results of examination as meant in paragraph (4) shall be recorded in Form BC 4.0 and the form shall be stamped "Fasilitas Bapeksta Keuangan".
(6) In case the results of examination as meant in paragraph (4) are befitting, the Customs and Excise Official in the KB shall give approval for import by putting the date and time of import and the signature, full name, and NIP on the KB 4.0 form.
(7) In case the results of examination as meant in paragraph (4) are not befitting, the Customs and Excise Official in the KB shall report the matter to the Head of the Office for investigation according to the provisions in force.
(8) The procedure for the import of goods processed by the producer using the facilities from Bapeksta-Keuangan to the KB shall be further arranged in Attachment VIII to this Decision .
(1) The import or capital goods and factory equipment directly used in the production process and the import of goods and/or materials from the DPIL to the KB, shall be carried out by using form BC 4.0 supported by the tax invoice and other supporting documents.
(2) The form BC 4.0 shall be made in 2 (two) copies plus 1 (one) copy of the first sheet to be sent by the PDKB or the proxy to the Customs and Excise Official in the KB with the following distribution:
(3) The import of goods as meant in paragraph (1) shall be subject to physical examination by the Customs and Excise Official in the KB, unless there is a finding of the intelligence service on the existence of a breach of the customs provisions expressed in a written instruction from the Director General.
(4) The procedure for the import of goods from the DPIL to the KB shall be further arranged in Attachment IX to this Decision.
(1) The export of goods processed by a PDKB from one KB, shall be carried out for:
(1) The export of goods processed by the PDKJ3 for export, shall be carried out by using Declaration of Export of Goods (PEB), Declaration of Export of Certain Goods IPBETI, supported by form BC 2.3.
(2) The form BC 2.3 shall be made in 3 (three) copies plus 1 (one) copy of the first sheet with the following distribution:
(3) The Customs and Excise Official in the KB upon the Export Declaration as meant in paragraph (1) shall supervise over the implementation of stuffing and put a seal on the container/packing of the goods, record the number and type of the seal on form BC 2.3 and put the recorded number and date of BC 2.3 on the PEB/FEBT.
(4) The approval for embarkation shall be given by the Customs and Excise Official in the KB.
(5) The Customs and Excise Official at the Port of Embarkation/TPS shall compare the number of the container/packing of goods to the data contained in for BC 2.3.
(6) The procedure for the export of goods processed by the PDKB for export shall be further arranged in Attachment X to this Decision.
(1) The export of processed goods from one KB to another KB for further processing or for the packing of processed products, shall be carried out by using form BC 2.3, supported by the contract.
(2) The form BC 2.3 shall be made in 3 (three) copies plus 2 (two) copies of the first sheet to be sent by the PDKB or his proxy to the Customs and Excise Official in the KB of origin, with the following distribution:
(3) The export of goods as meant in paragraph (1) shall not be subject to a sealing by the Customs and Excise Official.
(4) The export of goods as meant in paragraph (1) shall not be subject to a physical examination, unless there is a finding of the intelligence service on the existence of a breach of the customs provisions.
(5) The procedure for the export of processed goods from one KB to another KB shall be further arranged in Attachment X to this Decision.
(1) The export of processed goods from one PDKB to another PDKB in one KB for further processing or for the packing of processed products shall be carried out by using form BC 2.3, supported by contracts.
(2) The form BC 2.3 shall be made in 3 (three) copies plus 2 (two) copies of the first sheet to be sent by the PDKB of origin or his proxy to the Customs and Excise Official supervising the KB of origin, with the following distribution:
(3) The procedure for the export of goods among the PDKB in one KB as meant in paragraph (1), shall be further arranged in Attachment VII to this Decision.
(1) The goods processed by one PDKB in one KB can be exhibited to the ETP and shall be re-exported to the KB of origin within a period at the latest one month after the termination of the exhibition.
(2) The export of goods processed by one PDKB in one KB to be exhibited to the ETP, shall be carried out by using form BC 2.3 in 3 (three) copies plus 2 (two) copies of the first sheet, supported by the specification and class of goods together with their customs values, with the following distribution:
(3) The re-import of the goods already exhibited from the ETP to the KB of origin shall be carried out by using form BC 2.3 in 3 (three) copies plus 2 (two) copies of the first sheet, supported by form BC 2.3 of the goods of origin, with the following distribution:
(4) The shipment of goods as meant in paragraphs (2) and (3), shall be sealed by the Customs and Excise Official.
(5) The import of goods among as meant in paragraph (3), shall be sealed by the Customs and Excise Official.
(6) The procedure for the export of processed goods from the KB to the ETP and the re-import of goods from the ETP to the KB of origin shall be further arranged in Attachment XI to this Decision.
(1) The export of goods already processed by a PDKB to a DPIL can only be carried out after there is a realization of export and or export to another PDKB.
(2) The goods for export to the DPIL as meant in paragraph (1) shall be at the very most 25% (twenty-five percent) of the value of export realization and/or export to another PDKB.
(3) The calculation on the 25% (twenty-five percent) as meant in paragraph (2), shall be based on the PEB PEBT and/or export documents to another KB (form BC 2.3) for a period not exceeding 1 (one) year after the registration of the PEB PEBT and/or the BC 2.3 form concerned.
(4) The goods ex import already processed by the PDKB for export to a DPIL shall be subject to customs examination.
(5) The export of goods as meant in paragraph (2) shall be carried out by using Declaration of Import of Goods (PIB) in accordance with the Customs administration in the area of import.
(6) The export of goods as meant in paragraph (2) shall be subject to BM, Excise, PPN, PPn8M, and PPh Article 22 on Import, as far as the export is not directed to the party receiving facilities for the postponement of or exemption from BM, Excise or taxes in the context of import.
(7) The basic calculation of State levies as meant in paragraph (6) shall be as follows:
(8) The amendment of percentage of the export value as meant in paragraph (2) shall be stipulated by the Minister.
(1) The export of goods ex import not processed in the KB for re-export, shall be carried out by using PEBT form supported by BC 2.3 form.
(2) The BC 2.3 form shall be prepared in 3 (three) copies plus 1 (one) copy of the first sheet, with the following distribution:
(3) The procedure for the export as meant in paragraph (1) shall be further arranged in Attachment XII to this Decision.
(1) A PDKB can sub-contract a portion of his processing activities to another PDKB in one KB, another KB or industrial business, except the activities of preliminary checking, last checking, assorting and packing.
(2) The sub-contract work as meant in paragraph (1) shall cover all kinds of products and shall be completed at the latest 60 (sixty) days as of the export of goods and/or materials from the KB.
(3) The sub-contract work as meant in paragraph (1) shall be carried out on the basis of the sub-contract containing at least the job description to be done, the period, the quantity of goods and/or materials received from the PDKB and the quantity of the products returned to the POKB including the remaining goods and/or fragments
(4) The delivery of the sub-contract work to the industrial business situated in the DPIL, shall be accompanied by a statement from the sub-contract operator on the preparedness for being audited by the Directorate General of Customs and Excise or the designated Official, in the form of:
(5) The delivery of goods and/or materials as meant in paragraph (1) shall be carried out by using BC 2.3 form.
(6) The delivery of goods and/or materials for delivery to the sub-contract operator in the DPIL shall be subject to physical examination by the Customs and Excise Official in the KB.
(7) The re-delivery of goods produced by the sub-contract operator as meant in paragraph (1) to the PDKB giving the subcontract work, shall be carried out by using BC 2.3 form.
(8) The re-delivery of goods produced by the sub-contract operator as meant in paragraph (7) shall be subject to physical examination by the Customs and Excise Official in the KB.
(9) ods in the framework of sub-contract and re-import of the goods processed by the sub-contractor shall be further arranged in Attachment XIII to this Decision.
(1) A PDKB can be categorized as belonging to the White List if he has met the following conditions:
(2) The White List can be granted to a newly established company at the request of the PDKB concerned.
(3) The PDKB as meant in paragraph (1) can be excluded from the White List if it turns out later that he has committed one of the conditions determined.
(1) The machinery and/or plant equipment to be used to carry out the sub-contract work as meant in Article 40 can be leased by the PDKB to another PDKB or the sub-contract operator in the DPIL for a period of at the latest 12 (twelve) months and can be extended for at the very most 2 (two) times 12 (twelve) months.
(2) The export of machinery and/or plant equipment as meant in paragraph (11 to the sub-contract operator in the DPIL shall be carried out by using BC 2.3 form and shall issue a guarantee as meant in Article 40 to the Customs and Excise Treasurer or the Official designated by him.
(3) The PDKB shall export machinery and/or plant equipment to the DPIL for the purpose of repair by using BC 2.3 form and shall submit a guarantee as meant in Article 40 to the Customs and Excise Treasurer or the Official designated by him.
(4) The repair as meant in paragraph (3) shall be allowed for a period of at the very most 12 (twelve) months as of the date on which the machinery and/or plant equipment is exported from the KB.
(5) The export of machinery and/or plant equipment from the KB to a foreign country for repair purposes shall be carried out by using PEBT and BC 2.3 form.
(6) The procedure of export and re-import of machinery and/or plant equipment as meant in paragraphs (1) and (3) shall be further regulated in Attachment XIV to this Decision.
The machinery and/or plant equipment to be used directly in the production process in the PDKB, can be replaced on condition that the machinery and/or plant equipment to be replaced shall be:
(1) For the safeguarding and the State finance rights and to secure the fulfillment of the customs and excise provisions in force, the Directorate General of Customs and Excise shall carry out the audit of the record books and documents of the PKB and PKDB involved in the import and export of goods to and from the KB of transfer of goods in the KB and the checking of the stock of goods.
(2) Based on the results of the audit as meant in paragraph (1) if it is found that there is a shortage of quantity of goods or their usage does not correspond to the designation, the PKB and/or PDKB, shall be responsible for the settlement of the indebted BM, PPN, PPnBM and PPh Article 22 on import and the administrative sanction in the form of a fine amounting to one hundred percent of the State levies indebted.
(3) If in the results of the audit as meant in paragraph (1) is found that there is a surplus of quantity and/or kinds of goods, a further audit shall be carried out according to the provisions in force.
(1) If the customs audit carried out by the Directorate General of Customs and Excise shown the existence of a breach of the customs provisions resulting loss in the State finance rights, the Minister can freeze PKB approval at the recommendation of the Director General.
(2) The PKB approval shall be frozen if the PKB:
(3) The freezing of the approval as meant in paragraph (2), can be changed into revocation if the PKB:
(4) The approval as meant in paragraph (2), can be re-enforced if the PKB:
(5) The PKB approval shall be revoked if the PKB:
(6) The revocation of the approval as meant in paragraph (1), shall be exerted by the President of the Republic of Indonesia.
(1) In case the PKB approval is revoked as meant in Article 45, paragraph 151, the capital goods or equipment and/or office equipment found in the KB, shall within 30 (thirty) days as from the date of revocation of the approval be:
(2) In case the period as meant in paragraph (1) is not met by the PKB, the goods concerned shall be declared as uncontrolled goods.
(1) The PDKB approval shall be revoked if:
(2) The revocation of the approval as meant in paragraph (1), shall be exerted by the PKB at the order of the Director General on behalf of the Minister.
(1) In case the PDKB approval is revoked as meant in Article 47, the capital goods or equipment and/or the goods and/or materials found in the KB, shall within 30 (thirty) days as from the date of revocation of the approval be:
(2) In case the period as meant in paragraph (1) is not met by the PDKB, the goods concerned shall be declared as uncontrolled goods.
(1) The consolidation of export goods from the KB can be carried out in:
(2) The consolidation as meant in paragraph (1) shall be carried out under the Customs and Excise supervision.
(3) The consolidation businessperson shall be responsible for the implementation of the consolidation of export goods.
(4) The procedure for the consolidation of export goods shall be further governed in Attachment XV to this Decision.
(1) The import and export of empty containers to and from the KB shall be carried out by the PDKB by using a notification as shown in Attachment XVI to this Decision.
(2) The procedure for the import and export of empty containers as meant in paragraph (1) shall be further governed in Attachment XVI to this Decision.
(1) On the broken or rotten goods and/or materials in the PDKB, the PDKB shall:
The remaining goods and/or fragments of the PDKB can be:
The provisions stipulated in this Decision shall not apply to Batam Bonded Zones.
(1) With the enforcement of this Decision, all the Decisions and implementing regulations issued by the Director General on the KB and Entrepot for Export Destination (EPTE) shall be declared annulled and void.
(2) A company having warehousing business activities in the KB before the enforcement of this Decision, can carry out its business as a bonded warehouse as meant in Decree of the Minister of Finance No. 399/KMK.05/1996 within a period to be stipulated by the Director General.
(3) The application for obtaining approval as Production Entrepot for Export (EPTE) already submitted before April 1, 1997 to the Minister, c.q. the Director General, shall be processed under the old provisions up to October 1, 1997.
(4) The approval for EPTE as meant in paragraph (3) shall be stipulated by Minister of Finance as PKB concurrently PDKB as stipulated in this Decision.
(5) The company already the status of EPTE under this Decision, shall be stipulated as PKB concurrently PDKB.
This Decision shall come into force as of the date of stipulation.
Stipulated in Jakarta
on July 25, 1997
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
sgd.
SOEHARDJO
Attachment to REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND REXCISE
No. KEP-63/BC/1997