that in the framework of implementing the provision of Article 8B paragraph (3) of Law No. 10/1995 concerning Customs that is amended by Law No. 17/2006, it is needed to stipulate Regulation of the Minister of Finance concerning Import or Export of Electricity, Liquid or Gas through Transmission or pipelines.
1. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) that is amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
2. Presidential Decision No. 20/P/2005;
THE REGULATION OF THE MINISTER OF FINANCE CONCERNING IMPORT OR EXPORT OF ELECTRICITY, LIQUID OR GAS THROUGH TRANSMISSION OR PIPELINES
In this regulation:
1. "Custom Law" refers to Law No. 10/1995 concerning Customs that is amended by Law No. 17/2006.
2. "Import through Transmission or pipelines" refers to an activity to supply goods into customs area, which is realized by using transmission or pipelines.
3. "Export through transmission or pipelines" refers to an activity to release goods from customs area, which is realized by using transmission or pipelines.
4. "Transmission" refers to a system of transfer from a place to another place through network.
5. "Customs declaration" refers to a statement made by anybody in the framework of implementing customs obligations in the form and requirements stipulated in the Customs Law.
6. "Customs Office" refers to office within the Directorate General of Customs and Excise where customs obligations are fulfilled in accordance with the provisions of the customs law.
7. "Minister" refers to the Minister of Finance of the Republic of Indonesia.
8. "Director General" refers to the Director General of Customs and Excise.
(1) The export of goods in the form of electricity, liqiuid or gas can be done through transmission or pipelines.
(2) Exporters exporting the goods as meant in paragraph (1) shall provide a measuring instrument installed at transmission or pipelines.
(1) The export as meant in Article 2 paragraph (1) shall be notified by exporters by using export customs declaration to customs office supervising the measuring instrument.
(2) The export customs declaration as described in paragraph (1) shall be conveyed in the form of writings on a form or in electronic data.
(3) The export customs declaration as described in paragraph (1) can be conveyed periodically to customs office.
(4) The quantity of goods mentioned in the export customs declaration shall be based on the data in the last measuring instrument inside customs area before the delivery to outside customs area.
(1) In the case of mistake coming, exporters can rectify data about the export customs declaration already registered, after get approval from the head of customs office or appointed official.
(2) The rectification of the declaration data as described in paragraph (1) can be done before the submission of the following export customs declaration.
(1) The import of goods in the form of electricity, liquikd or gas can be done through transmission or pipelines.
(2) Importers importing the goods as described in paragraph (1) shall provide a measuring instrument installed at transmission or pipelines.
(1) The import as described in Article 5 paragraph (1) shall be notified by exporters by using import customs declaration to customs office supervising the measuring instrument.
(2) The import customs declaration as described in paragraph (1) shall be conveyed in the form of writings on a form or electronic data.
(3) The import customs declaration as described in paragraph (1) can be conveyed periodically to customs office.
(4) The quantity of goods mentioned in the import customs declaration shall be based on the data in the place of the first measuring instrument inside customs area.
(1) The measuring instrument installed at transmission or pipelines as described in Article 2 paragraph (2) and Article 5 paragraph (2) shall be calibrated periodically by the government institution in charge of metrology.
(2) In the case of the measuring instrument as described in paragraph (1) being unable to work properly, The Director General can stipulate other method to undertake the measuring.
(3) The measuring instrument as described in paragraph (1) shall be under supervision of the Director General of Customs and Excise.
Customs and Excise officials can undertake inspection at anytime in the drilling location and/or monitoring and controlling center of the export and import of electricity, liquid or gas.
Further provisions on procedures for paying export duty, import duty, excise and/or taxes in the framework of the import as well as the import and export of electricity, liquid or gas shall be regulated by regulation of the Director General.
This regulation shall come into force after 30 (thirty) days as from the date of stipulation.
For public cognizance, this regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On February 11, 2008
THE MINISTER OF FINANCE,
signed
SRI MULYANI INDRAWATI