a. that in the framework of enhancing service and supervision over the import and release of imported goods to and from bonded warehouses and in the framework of minimizing the misuse of facilities for bonded warehouses, it is necessary to improve provisions as regulated in Decision of the Minister of Finance No. 399/KMK.01/1996 concerning Bonded Warehouse;
b. that based on consideration in paragraph a, it is necessary to stipulate regulation of the Minister of Finance concerning the Amendment to Decision of the Minister of Finance No. 399/KMK.01/1996 concerning Bonded Warehouse;
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. Government Regulation No. 33/1996 concerning Bonded Collection Place (Statute Book of the Republic of Indonesia No. 50/1996, Supplement to Statute Book of the Republic of Indonesia No. 3686) that is amended by Government Regulation No. 43/1997 (Statute Book of the Republic of Indonesia No. 90/1997, Supplement to Statute Book of the Republic of Indonesia No. 3717);
3. Presidential Decision No. 20/P/2005;
4. Decree of the Minister of Finance No. 399/KMK.01/1996 concerning Bonded Warehouse;
AMENDMENT TO DECISION OF THE MINISTER OF FINANCE No. 399/KMK.01/1996 CONCERNING BONDED WAREHOUSE
The provision of Article 3 of Decision of the Minister of Finance No. 399/KMK.01/1996 concerning Bonded Warehouse shall be amended so as to read as follows:
"Article 3
(1) Imported goods or materials supplied into bonded warehouses by entrepreneurs in bonded warehouses can be given facilities in the form of the postponement of import duty, exemption from excise and uncollected value added tax, sales tax on luxury goods and income tax article 22.
(2) The facilities as described in paragraph (1) shall be given to goods or materials imported with a view of only supporting industry (manufacturing) in other places inside the Customs Area or Bonded Zones or re-exporting.
(3) Consumer goods or materials for the need of consumption inside bonded warehouses shall be subject to import duty, excise and collection of value added tax, sales tax on luxury goods and income tax article 22."
The regulation shall come into force after 30 (thirty) days as from the date of stipulation.
For public cognizance, the regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On February 20, 2008
MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI