REGULATION OF THE MINISTER OF FINANCE
No. 33/PMK.011/2009

CONCERNING
GOVERNMENT-BORNE DUTIES ON THE IMPORT OF GOODS AND MATERIALS TO MAKE PARTS OF STEAM CYCLE POWER PLANT IN BUDGET YEAR 2009

THE MINISTER OF FINANCE,

Attachment

Considering:

a. that in an effort to increase the competitive edge of domestic industry of steam cycle power plant parts, it is necessary to provide fiscal incentives in the form of government-borne duties on the import of goods and materials to make parts of steam cycle power plant;

b. that the import of goods and materials to make parts for steam cycle power plant met the criteria and qualifications for government-borne duties pursuant to Article 2 of Regulation of The Minister of Finance No. 241/PMK.011/2008 concerning Government-Borne Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to Serve the Public Interests and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2009;

c. that based on consideration in a. and b., and in an effort to implement provisions in Article 3 paragraph (2) Regulation of The Minister of Finance No. 241/PMK.011/2008 concerning Government Borne Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to Serve the Public Interests and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2009, it is necessary to stipulate Regulation of The Minister of Finance concerning Government-Borne Duties on the Import of Goods and Materials to make components for steam cycle power plant in budget Year 2009;

In view of:

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

2. Law No. 17/2003 concerning State Finance (Statute Book No. 47/2003, Supplement to Statute Book No. 4286);

3. Law No. 1/2004 concerning State Treasury (Statute Book No. 5/2004, Supplement to Statute Book No. 4355);

4. Law No. 41/2008 concerning State Budget of Revenue and Expenses of Fiscal Year 2009 (Statute Book No. 171/2008, Supplement to Statute Book No. 4920;

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

6. Regulation of The Minister of Finance No. 241/PMK.011/2008 concerning Government-Borne Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to Serve the Public Interests and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2009;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING GOVERNMENT-BORNE DUTIES ON THE IMPORT OF GOODS AND MATERIALS TO MAKE PARTS OF STEAM CYCLE POWER PLANT IN BUDGET YEAR 2009

Article 1

In this Regulation:

1. "Companies" refers to companies engaged to produce parts for steam cycle power plant that is built by national integration service, and signed contract with PT. Perusahaan Listrik Negara.

2. "Goods and materials to produce parts of steam cycle power plant" hereinafter called goods and materials, refers to goods and materials in every kinds and composition include spare parts and components are processed, manufactured, or installed to make parts of steam cycle power plant.

Article 2

(1) The import of goods and materials as lay down in Attachment to this Regulation of The Minister of Finance that is an integral part of this Regulation of the Minister of Finance, shall be granted government-borne duties.

(2) The government-borne duties as described in paragraph (1) shall be granted with a budget ceiling of Rp 14,000,000,000.00 (fourteen trillion rupiahs).

(3) The budget allocations for the government-borne duties with the ceiling as described in paragraph (2) for companies shall be set by the Director General of Metal, Machines, Textile and Multifarious Industries, Ministry of Industry as the proxy of budget user.

Article 3

(1) To obtain the government-borne duties as described in Article 2, companies shall file applications to the Director General of Customs and Excise by enclosing a plan for import of goods (RIB) already approved and validated by the Director General of Metal, Machines, Textile and Multifarious Industries, Ministry of Industry.

(2) Plan for import of goods as described in paragraph (1) shall at least contains the following data:

• a. Number and date of RIB;
• b. Name of company;
• c. Taxpayer code number (NPWP);
• d. Address;
• e. The customs office where goods are entered;
• f. Description, types and technical specifications of goods;
• g. Tariff Post (HS);
• h. The number/units of goods;
• i. Origin Country;
• j. Estimate of import price;
• k. Estimate of government-borne duties; and
• l. Chief of company.

Article 4

(1) The Director General of Customs and Excise shall approve or reject the applications as described in Article 3 no later than 14 (fourteen) days after the applications have been received in a complete manner.

(2) If the applications as described in paragraph (1) are approved, the Director General of Customs and Excise on behalf of The Minister of Finance shall issue Decision of The Minister of Finance concerning government-borne duties on the import of goods and materials to make parts for steam cycle power plant, for certain companies.

(3) If the applications as described in paragraph (1) are not approved, the Director General of Customs and Excise on behalf of The Minister of Finance shall issue rejection letter.

Article 5

(1) In connection with the import of goods and materials granted government-borne duties under Decree of The Minister of Finance as described in Article 4 paragraph (2) the Customs and Excise Supervisory and Service Office or Primary Service Office concerned shall put a stamp "GOVERNMENT-BORNE DUTIES BASED ON REGULATION OF THE MINISTER OF FINANCE NO. 33/PMK.011/2009" on all sheets of import customs notification.

(2) The import customs notification as described in paragraph (1) shall be used as the basis for the recording of receipts from government-borne duties and allocated as expenditure of tax subsidy in the same amount.

Article 6

The reporting and accountability of the government-borne duties as described in Article 2 follows certainty in Regulation of The Minister of Finance on the accounting and reporting systems of the central government's finance.

Article 7

(1) The goods and materials imported by the companies as described in Article 4 paragraph (2) shall be used by the relevant companies and shall not be transferred to other party.

(2) The companies abusing provisions in paragraph (1) shall pay actual import duties plus 2% (two percent) interest per month for a maximum of 24 (twenty-four) months since the import as described in Article 5 paragraph (1) is realized.

Article 8

The Director General of Customs and Excise is instructed to implement this Regulation of The Minister of Finance.

Article 9

This Regulation of The Minister of Finance shall be subject to evaluation no later than 12 (twelve) months after this Regulation of The Minister of Finance is stipulated.

Article 10

This Regulation of The Minister of Finance shall come into force as from the date of stipulation and be valid until December 31, 2009.

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 26, 2009
MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI

ATTACHMENT

REGULATION OF THE MINISTER OF FINANCE No. 33/PMK.011/2009 CONCERNING GOVERNMENT-BORNE DUTIES ON THE IMPORT OF GOODS AND MATERIALS TO MAKE PARTS OF STEAM CYCLE POWER PLANT IN BUDGET YEAR 2009

LIST OF GOODS AND MATERIAL GET GOVERNMENT-BORNE DUTIES ON THE IMPORT TO MAKE PARTS OF STEAM CYCLE POWER PLANT IN BUDGET YEAR 2009

MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI