a. that in the context of improving services on the import and export of goods to and from zones designated as free trade zones and free ports, it is necessary to make perfections to Regulation of the Minister of Finance No. 47/PMK.04/2009 concerning Procedure on the Import and Export of Goods to and from Zones designated as Free Trade Zones and Free Ports;
b. that based on the consideration as described in a, it is necessary to stipulate Regulation of the Minister of Finance concerning amendment to Regulation of the Minister of Finance No. 47/PMK.04/2009 concerning Procedure on the Import and Export of Goods to and from Zones designated as Free Trade Zones and Free Ports;
1. Government Regulation No. 2/2009 concerning Treatment on Customs, Taxation, Excise and Control on the Import and Export of Goods to and from and existing in Zones Designated as Free Trade Zones and Free Ports (Statute Book No. 15/2009, Supplement to Statute Book No. 4970);
2. Presidential Decision No. 84/P/2009;
3. Regulation of the Minister of Finance No. 47/PMK.04/2009 concerning Procedure on the Import and Export of Goods to and from Zones designated as Free Trade Zones and Free Ports;
REGULATION OF THE MINISTER OF FINANCE CONCERNING THE AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE No. 47/PMK.04/2009 CONCERNING PROCEDURE ON THE IMPORT AND EXPORT OF GOODS TO AND FROM ZONES DESIGNATED AS FREE TRADE ZONES AND FREE PORTS
Several provisions of Regulation of the Minister of Finance No. 47/PMI(.04/2009 concerning Procedure on the Import and Export of Goods to and from Zones designated as Free Trade Zones and Free Ports are changed as follows:
1. In between Article 2 paragraph (1) and paragraph (2), 1 (one) paragraph is inserted, it is paragraph (1a) and in between paragraph (4) and paragraph (5), one (1) paragraph is inserted, it is paragraph (4a), so Article 2 reads as follows:
"Article 2
(1) Entry of goods out of Customs Zone to a Free Zone may only be carried out by business performers having received a business permit from the Zone Exploitation Board.
(1a) Business Permit from the Zone Exploitation Board as described-in paragraph (1) may be used to enter goods out of Customs Zone to a Free Zone through another Free Zone.
(2) The business performer as described in paragraph (1) may only import goods to a Free Zone in relation with his business activities.
(3) The amount and kind of goods in relation with business activities as meant in paragraph (2) is stipulated by the Zone Exploitation Board.
(4) Entry of goods for consumption requirements of the populace out of Customs Zone to a Free Zone may only be carried out by business performers having received permit from the Zone Exploitation Body, in the amount and kinds stipulated by the Zone Exploitation Board.
(4a) The amount and kinds of goods in relation with business activities as described in paragraph (3), may be changed after receiving a permit from the Zone Exploitation Board.
(5) The amount and kind of consumption goods as described in paragraph (4) shall not be changed if:
2., Provision of Article 18 is amended by adding one (1) paragraph, it is. paragraph (4), so Article 18 reads as follows:
"Article 18
(1) The piling up of goods not yet settled as of its customs obligation can be made in:
(2) Piling up goods in other places as described in paragraph (1) b is permitted in the event:
(3) On the piling up of goods as described in paragraph (1), customs control shall be executed and report on the piling shall be compiled.
(4) Procedure on the piling up of goods as described in paragraph (1) b is as stipulated in Attachment III of this Regulation of the Minister of Finance, that constituting an integral part of this Regulation of the Minister of Finance."
3. Provisions of Article 19 paragraph (6) are amended and in between paragraph (6) and paragraph (7), is inserted 1 (one) paragraph, it is paragraph (6a), so Article 19 reads as follows:
"Article 19
(1) Export of goods from Customs Zone, or other places treated similarly as a Temporary Piling Place with the purpose to be entered into a Free Zone, is subject to the following provisions:
(2) Export of goods from a place to another place within a Free Zone passing thru other places within a Customs Zone, is subject to the following provisions:
(3) Provision on the obligation to submit Customs Notification for the export of goods as described in paragraph (1) is not applicable for:
(4) PPFTZ with code PPFTZ-01 or PPFTZ with code PPFTZ-02 as described in paragraph (1), shall be compiled by business performers going to import goods or by Business Performers on the handling of Customs Services (PPJK) based on customs complementary documents by self-calculating import duty, excise, and/or exempted tax.
(5) In the event the goods originate from a Bonded Piling Place, PPFTZ with code PPFTZ-02 must be attached with customs notification on the export of goods from the Bonded Piling Place to the Free Zone.
(6) Export of goods originating from a Free Zone to other Free Zones uses PPFTZ with code PPFTZ-02.
(6a) PPFTZ with code PPFTZ-02 as described in paragraph (6) may be used as notification of the entry of goods from the original Free zone to another Free Zone, on condition it had been legalized by the Official in the Free Zone of origin.
(7) Export of goods is subject to the following provisions:
(8) The use of Customs Declaration as described in paragraph (7) b is mandatory only for the entry of goods into a Free Zone from outside of Customs Zone.
(9) Export of goods as described in paragraph (3) a, b, c, d, and e, shall be made in accordance with provisions of legislations on goods of removals, passenger goods, goods of transportation means crew, goods of border crossers, and dispatched goods.
(10) Export of goods as described in paragraph (3) f shall be carried out in accordance with provisions stipulated by the Director General."
4. Provisions of Article 21 paragraphs (1), paragraph (2), paragraph (3), paragraph (4), and paragraph (8) are amended, so Article 21 reads as follows:
"Article 21
(1) On the export of goods from a Free Zone, the following provisions shall apply:
(2) Using PPFTZ with code PPFTZ-01 in the framework of export of goods from a Free Zone out of Customs Zone shall be compiled by the business performer based on customs complementary documents by self calculating the export levy to be paid if the export of the goods is subject to export levy.
(3) Using PPFTZ with code PPFTZ-01 in the framework of export of goods from a Free Zone to other places within a Customs Zone shall be compiled by the business performer based on customs complementary documents by self-calculating import duty, excise, and tax should be paid.
(4) Using PPFTZ with code PPFTZ-02 in the framework of export of goods from a Free Zone to a Bonded Piling Place or to other Free Zones shall be compiled by the business performer based on customs complementary documents.
(5) Using PPFTZ with code PPFTZ-01 and PPFTZ with code PPFTZ-02 as described in paragraph (1) are not required for the export of personal goods of passengers, crew of transportation means, and dispatched goods up to the limit of customs value and/or a certain amount.
(6) PPFTZ with code PPFTZ-01 and PPFTZ with code PPFTZ-02 as described in paragraph (1) must be attached with the Customs Notification used during the entry of the goods to a Free Zone.
(7) In the event a business performer did not attach the Customs Notification used during the entry of the goods to the Free Zone as described in paragraph (5), goods to be ex-ported to other places within a Customs Zone, Bonded Piling Place, or other Free Zones, shall be treated as goods originating from out of Customs Zone.
(8) Goods that are the products of a Free Zone to be exported to other places within a Customs Zone must be attached with the conversion of the use of goods or raw material, in case the goods or raw material originate from a place outside of Customs Zone.
(9) Conversion of the use of goods or raw material as described in paragraph (8) must receive an approval from the Zone Exploitation Board.
(10) In case goods to be exported from a Free Zone to a place outside of Customs Zone are goods imposed to export duty, it shall be treated in accordance with provisions of legislations regulating on export duty."
5. In between Article 21 and Article 22 four (4) articles are inserted, they are Article 21A, Article 21B, Article 21C, and Article 21D, reading as follows:
"Article 21A
(1) Business performers are entitled to perform the export of goods originating from out of Customs Zone in relation with his business activities from a Free Zone by using transportation means either by firstly unloading or without firstly unloading at the harbor or airport appointed by the Zone Exploitation Board.
(2) Export of goods as described in paragraph (1), must be notified with a Customs Notification.
(3) Customs Notification as described in paragraph (2) is in the form of a departure manifest of transportation means (outward manifest) that had received a registration number and date.
(4) Customs Notification as described in paragraph (3) shall be delivered to the Customs Office prior to the departure of a transportation means.
Article 21B
(1) Export of goods out of Customs Zone as described in Article 21A paragraph (1), may be transported to a Temporary Piling Place within a Customs Zone in another Customs Office through a harbor or airport appointed by the Zone Exploitation Body or to other Temporary Piling Places in a Free Zone.
(2) Export of goods as described in paragraph (1) must be notified with a Customs Notification.
(3) Customs Notification as described in paragraph (2) shall use PPFTZ with code PPFTZ-04.
Article 21C
(1) Export of goods as described in Article 21B paragraph (1) shall be made by submitting PPFTZ with code PPFTZ-04 and a guarantee in the amount of the import duty, duty and PPN or PPN and Sales Tax on Luxurious Goods, and Income Tax Article 22 to the Customs Office in control of the Customs Zone where the goods are unloaded.
(2) Export of goods as described in Article 21B paragraph (1) may be granted if the amount, type, number, brand and measurement of the package or container is according to those set forth in a PPFTZ with code PPFTZ-04.
(3) Procedure on the export of goods out of Customs Zone from a Free Zone to be transported to a Temporary Piling Place in a Customs Zone in another Customs Offices through a seaport or airport appointed by the Zone Exploitation Body or to other Temporary Piling Places in a Free Zone is as stipulated in Attachment IV of this Regulation of the Minister of Finance, constituting an integral part of this Regulation of the Minister of Finance.
Article 21D
(1) Goods from a Free Zone originating out of Customs Zone may be exported to a certain destination within a certain period to other places within a Customs Zone after receiving a permit from the Head of Customs Office of the Free Zone by taking into consideration the recommendation of the Zone Exploitation Board.
(2) Export of goods as described in paragraph (1), may only be carried out by a business performer on goods related with his business activities in the form of machines or equipments for:
(3) On the goods as described in paragraph (2) a, business performers are obligated to:
(4) On the goods as described in paragraph (2) b and c, business performers are obligated to submit guarantee in the amount of the import duty mandatory to be paid, added with PPN, or PPN and Sales Tax on Luxurious Goods, and Income Tax Article 22.
(5) On the export of goods as described in paragraph (1), business performers are obligated to submit PPFTZ with code PPFTZ-01.
(6) Export of goods as described in paragraph (1) is given for a period of a maximum of 6 (six) months from the date of PPFTZ with code PPFTZ-01 and extendable once for a maximum of 6 (six) months.
(7) In the event the goods as described in paragraph (1) is not re-entered into the Free Zone within the period referred to in paragraph (6), Head of Customs Office in the Free Zone shall immediately cash the guarantee as described in paragraph (3) b and paragraph (4), and shall impose an administrative sanction in the form of fine in the amount of 100% (one hundred percent) of the import duty should be paid.
(8) Procedure on the settlement of the export of goods as described in paragraph (1) is as stipulated in Attachment V of this Regulation of the Minister of Finance, constituting an integral part of this Regulation of the Minister of Finance."
6. Provisions of CHAPTER IV are amended by adding 1 (one) Part, it is Part Four, reading as follows:
"Part Four
Multiple Use Packages (Returnable Package)"
7. In between Article 28 and Article 29, one (1) article is inserted, i.e. Article 28A, reading as follows:
"Article 28A
(1) Business performers are entitled to:
(2) Import and export multiple use packages as described in paragraph (1) are exempted from the provision to submit Customs Notification as described in Article 19, Article 20, and Article 21.
(3) Procedure on the import and export of multiple use packages referred to in paragraph (1) is as stipulated in Attachment VI of this Regulation of the Minister of Finance, constituting an integral part of this Regulation of the Minister of Finance."
8. Provisions of Article 32 are amended, so Article 32 reads as follows:
"Article 32
Physical Inspection on the entry of goods to a Free Zone from outside of Customs Zone, other Free Zones, or Bonded Piling Place shall be performed in the event of:
9. Provision of Article 36 is amended by adding 2 (two) paragraphs, they are paragraphs (3) and (4), so Article 36 reads as follows:
"Article 36
(1) Physical Inspection can be performed in a Customs Zone or in other places outside of Customs Zone with a permit of the Customs Office or the appointed official.
(2) In the event a Physical Inspection is performed due to a random stipulation or the issuance of a note on intelligence product, the Physical Inspection shall be performed in a Customs Zone.
(3) Approval for Physical Inspection of goods in other places outside of Customs Zone as described in paragraph (1) simultaneously constitutes a permit to pile up goods in the piling up warehouse or field of the business performer concerned.
(4) Procedure on the piling up goods for physical inspection of the goods in other places outside of Custom Zone as described in paragraph (1) is as stipulated in Attachment VII of this Regulation of the Minister of Finance, constituting an integral part of this Regulation of the Minister of Finance."
10. Provisions of Article 47 are amended, so Article 47 reads as follows:
"Article 47
(1) Basis for the calculation of State collection on the export of goods or raw material originating from out of Customs Zone to other places within the Customs Zone is as follows:
(2) If the charged import duty tariff as described in paragraph (1) a for raw material is higher than the charged import duty tariff for goods that are the products of a Free Zone, the import duty shall be calculated based on the charged import duty tariff of goods that are the products of the Free Zone applicable at the time the PPFTZ with code PPFTZ-01 was registered and customs value of the time of entry of the raw material into the Free Zone."
11. Provisions of Article 64 are amended, so Article 64 reads as follows:
"Article 64
In the event the Service Computer System cannot be operated fully as regulated in Regulation of the Minister of Finance No. 47/PMK.04/2009 concerning Procedure on the Import and Export of Goods to and from Zones designated as Free Trade Zones and Free Ports, service on customs shall be made by using the Service Computer System available in the Customs Office."
12. To amend Attachment IV and Attachment VI of Regulation of the Minister of Finance No. 47/PMK.04/2009 concerning Procedure on the Import and Export of Goods to and from Zones designated as Free Trade Zones and Free Ports, to be as stipulate in Attachment I and II of this Regulation of the Minister of Finance, constituting integral parts of the Regulation of the Minister of Finance.
1. When this Regulation of the Minister of Finance comes to effect, treatment on customs related with procedure on the import and export of goods to and from zones designated as free trade zones and free ports carried out by Customs Office in free trade zones and free ports accounted for from April 1, 2009 up to the enactment of this Regulation of the Minister of Finance, is declared to be still in effect on condition is not contradictory to this Regulation of the Minister of Finance.
2. This Regulation of the Minister of Finance commences to come to effect' from the date of enactment.
For public cognizance, this Regulation of the Minister of Finance shall be announced in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on December 30, 2009
THE MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI