REGULATION OF THE MINISTER OF FINANCE
No. 28/PMK.04/2008

CONCERNING
EXEMPTION FROM IMPORT DUTY ON PERSONAL EFFECTS

THE MINISTER OF FINANCE,

Considering:

a. that based on Article 25, paragraph (1) l. Law No. 10/1995 concerning Customs that is amended by Law No. 17/2006 concerning moved imported goods is exempted from import duty;

b. that based on the consideration as described in a. and in the context of implementing the provision in Article 25 paragraph (3), it is necessary to stipulate regulation of the Minister of Finance concerning Exemption from Import Duty on Personal Effects;

In view of:

1. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995) (Supplement to Statute Book No. 3612) that is amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book No. 4661);

2. Presidential Decision No. 20/P/2005;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING EXEMPTION OF IMPORT DUTY ON PERSONAL EFFECTS

Article 1

In this Regulation:

1. "Personal effects" refers to home appliances belonging to the person who originally lives abroad but later moves to this country.

2. "Minister" refers to Minister of Finance of the Republic of Indonesia.

3. "Director General" refers to Director General of Customs and Excise.

Article 2

(1) Personal effects are exempted from import duty.

(2) The provision on exemption of import duty as described in paragraph (1) does not apply to personal effects categorized as trading goods or motor vehicle.

Article 3

The exemption from import duty as described in Article 2, paragraph (1) shall be granted to:

• a. Civil servants, members of the Indonesian National Army or members of the Police of the Republic of Indonesia with the criteria below:
• 1) on overseas assignment for at least one (1) year, with or without family, as evidenced by decision letter on overseas placement and decision letter on homecoming to Indonesia from such assignment;
• 2) studying abroad for at least one (1) year, with or without family, as evidenced by statement letter on studying abroad from the relevant agency.
• b. Pupil, student, or person studying aboard for at least one (1) year as evidenced by statement letter on study completion.
• c. Indonesian worker assigned at the Indonesian representative overseas for at least one (1) continuous year, based on work agreement with the Department of Foreign Affairs as evidenced by statement letter from the representative of the Republic of Indonesia where the worker works and work agreement letter with the Department Overseas.
• d. Indonesian citizen that due to his occupation moves and stay abroad for at least one (1) year continuously, as evidenced by statement letter of movement and details of the goods as legalized by the representative of the Republic of Indonesia in the country concerned.
• e. Foreign citizen that due to his occupation moved to the Indonesian customs area with his family after having obtained:
• 1) temporary stay permit from the Directorate General of Immigration as evidenced by Temporary Stay Permit Card for at least one (1) year; and
• 2) temporary work permit from the department that handles manpower as evidenced by Temporary Foreign Working Permit Card for at least one (1) year.

Article 4

Facilities granted to personal effects in the form of exemption from import duty as described in Article 2, shall arrive together with the owner or within at least 3 (three) months after or before the owner of the goods arrives in Indonesia.

Article 5

To obtain exemption from import duty on personal effects as described in Article 2, the goods owner or his attorney as described in Article 3 shall submit Customs Declaration of Import to the customs office where the moved imported goods are imported by attaching:

• a. detailed list of the number, type and estimated customs value of the goods requested for exemption from import duty that has been signed legalized;
• b. statement letter and/or relevant document as described in Article 3; and
• c. photocopy of passport.

Article 6

For the personal effects as described in Article 2 paragraph (1), physical examination of the goods shall be conducted.

Article 7

By the time this Regulation of the Minister of Finance comes to effect, Decision of the Minister of Finance No. 137/KMK.05/1997 concerning Exemption from Import Duty on Personal Effects shall revoke and declared null and void.

Article 8

This Regulation of the Minister of Finance shall come into effect in 30 (thirty) days after it is stipulated.

For public cognizance, this Regulation of the Minister of Finance shall be announced by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On February 11, 2008
THE MINISTER OF FINANCE,
signed
SRI MULYANI INDRAWATI