to Indonesian
a. that in the framework to provide legal certainty to the income and expenditure Taxable Excise Goods to and from areas that have been designated as Free Trade Zone and Free Port, need regulation on procedures for the income and expenditure Taxable Excise Goods to and from areas that have been designated as Free Trade Area and Free Port;
b. that the arrangements in the field of excise for the Free Trade Zone and Free Port as mentioned in letter a, complement regulation in the field of customs and taxation for the Free Trade Zone and Free Port that has been there before;
c. Based on the considerations as intended in paragraph a and paragraph b, and in the framework to implement the provisions of Article 14 paragraph (4) and Article 16 paragraph (9) of Government Regulation No. 2/2009 concerning Treatment on Customs, Tax, and Excise as well as Control on the Entry and Removal of goods into and from as well as are in zones Designated as a Free Trade Zone and Free Port, it is necessary to stipulate Regulation of the Minister of Finance concerning Procedure of the Entry and Release Goods Subject to Excise to and from a Zone Designed as Free Trade Zone and Free Port;
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) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 20/2006, Supplement to Statute Book of the Republic of Indonesia No. 4609);
2. Law No. 11/1995 concerning Excise (Statute Book of the Republic of Indonesia No. 76/1995, Supplement to Statute Book of the Republic of Indonesia No. 3613) as amended by Law No. 39/2007 (Statute Book of the Republic of Indonesia No. 105/1995, Supplement to Statute Book of the Republic of Indonesia No. 4755);
3. Law No. 36/2000 concerning Stipulation of Government Regulation in Lieu of Law No. 1/2000 concerning Free Trade Zone and Free Port to become Law (Statute Book of the Republic of Indonesia No. 251/2000, Supplement to Statute Book of the Republic of Indonesia No. 4053) as amended by Law No. 44/2007 (Statute Book of the Republic of Indonesia No. 130/2007, Supplement to Statute Book of the Republic of Indonesia No. 4775);
4. Government Regulation No. 2/2009 concerning Treatment on Customs, Taxation and Excise, as well as Control on the Entry and Removal of Goods Into and From as well as are in Zones Designated as Free Trade Zones and Free Ports (Statute Book of the Republic of Indonesia No. 15/2009, Supplement to Statute Book of the Republic of Indonesia No. 4970);
5. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURE OF THE ENTRY AND RELEASE GOODS SUBJECT TO EXCISE TO AND FROM A ZONE DESIGNATED AS FREE TRADE ZONE AND FREE PORT.
In this Ministerial Regulation:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Excise Law is the Law No. 11/1995 concerning Excise as amended by Law No. 39/2007.
3. Excise is imposed levies on certain goods that have characteristic specified in the Excise Act.
4. Customs Area is area of the Republic of Indonesia that covers land, waters and air space above it, as well as certain places in the Exclusive Economic Zone and continental shelf in which the Customs Law applies.
5. Free Trade Zone and Free Port, hereinafter called the Free Zone is an area which is within the jurisdiction of the Republic of Indonesia which is separate from the Customs Area, so free from the imposition of import duty, Value Added Tax, Sales Tax on Luxury Goods, and excise.
6. Zone Management Board is Zone Management Board of Free Trade Zone and Free Port.
7. Factory is a specific place including buildings, yards, and fields that are parts thereof that is used to produce Goods Subject to Excise and/or to pack Goods Subject to Excise in Packages for retail sales.
8. Entrepreneur is person that manages the plant.
9. Customs Notification of Free Trade Zone, hereinafter abbreviated as PPFTZ is Customs Notification documents are used in the framework of entry of goods into the Free Zone or removal of goods from Free Zone.
10. Excise Document of Free Trade Zone, hereinafter abbreviated as CK-FTZ is excise documents in the framework of entry of Goods Subject to Excise to Free Zone or removal of Goods Subject to Excise from Free Zone, in a form or through electronic media.
11. Office of the Directorate General of Customs and Excise hereinafter called as Office is Customs and Excise Main Service Office or Customs and Excise Control and Service Office and Customs and Excise Service in the Directorate General of Customs and Excise.
12. Minister is the Minister of Finance of the Republic of Indonesia.
(1) Entry of Goods Subject to Excise from Outside of Customs Area into Free Zone only can be done by entrepreneurs who have obtained a business license from the Zone Management Board.
(2) Goods Subject to Excise as intended in paragraph (1) shall be conducted through the customs area in the port or airport designated by the Zone Management Board.
(3) Entry of Excise Taxable Goods as intended in paragraph (1) shall be granted exemption on excise.
(4) The quantity and type of goods subject to excise as intended in paragraph (1) are entered as consumer goods for the needs of the residents in the Free Zone stipulated by the Zone Management Board.
(1) Entry of Goods Subject to Excise in the form of Ethyl Alcohol Containing Beverage from Factory in other places in Customs Area to the Free Zone can only be done by entrepreneurs who have obtained a business license from the Zone Management Board.
(2) Entry of Goods Subject to Excise in the form of Ethyl Alcohol Containing Beverage as intended in paragraph (1) shall be conducted through the customs area in the port or airport designated by the Zone Management Board.
(3) On the Entry of Goods Subject to Excise in the form of Ethyl Alcohol Containing Beverage as intended in paragraph (1) is granted exemption on excise.
(4) The quantity and type of Goods Subject to Excise in the from of Ethyl Alcohol Containing Beverage as intended in paragraph (1) are entered as consumer goods for the needs of the residents in the Free Zone are stipulated by the Zone Management Board.
(1) Goods Subject to Excise in the form of Ethyl Alcohol Containing Beverage are made by the Factory at the Free Zone for the consumption of the residents in the Free Zone are granted exemption on excise.
(2) The quantity and type of Goods Subject to Excise in the form of Ethyl Alcohol Containing Beverage as intended in paragraph (1) are stipulated by the Zone Management Board.
Releasing of Goods Subject to Excise from Factory in Free Zone applicable provisions of the regulations in the field of excise.
(1) Releasing of Goods Subject to Excise from Factory in Free Zone to Other Place in Customs Area shall pay excise in accordance with provisions governing the payment of excise settlement, except for Goods Subject to Excise are granted exemption on excise as governed by regulations in the field of excise.
(2) Releasing of Goods Subject to Excise in the form of Ethyl Alcohol Containing Beverage from Factory in Free Zone of to other Free Zone are still excise payable until the goods subject to excise is completed entered into other Free Zone
1. Entry and releasing of Goods Subject to Excise to and from Free Zone shall be protected with CK-FTZ.
2. CK-FTZ is a companion document to PPFTZ.
3. CK-FTZ is used to protect the transportation of Goods Subject to Excise in the form:
4. Transportation of Goods Subject to Excise in the form of Tobacco Products that have paid excise by put excise band, are excepted from obligation to be protected with CK-FTZ.
5. The form, content, and instruction to fill CK-FTZ as intended in paragraph (1), is in accordance with the provisions as stipulated in Attachment I of this Ministerial Regulation that constitute an integral part of this Regulation of the Minister of Finance.
6. The procedure for settlement of CK-FTZ is in accordance with the provisions as stated in Attachment II of this Ministerial Regulation that constitute an integral part of this Regulation of the Minister of Finance.
(1) Goods subject to excise in the form of Tobacco Products or Ethyl Alcohol Containing Beverage as consumer goods for the needs of the residents in the Free Zone as intended in Article 2, Article 3 and Article 4, which meet the following criteria:
must meet the requirements of regulations that govern the sale of retail packaging.
(2) On the Goods Subject to Excise as intended in paragraph (1) shall be included the "Special for Free Zone" text on the packaging of retail sales.
(3) "Special for Free Zone" text as intended in paragraph (2) be made permanent integrated with retail packaging design of Goods Subject to Excise concerned.
(4) Obligation to put text as intended in paragraph (2) is the responsibility of:
Violation of any provision on the entry of goods subject to excise to the Free Zone as intended in Article 2, Article 3, Article 7, and/or violation on the obligation to put "Special for Free Zone" text on the packaging of retail sales as intended in Article 8, on the Goods Subject to Excise concerned will be:
(1) Excepted from the provisions of Article 8 paragraph (2) for goods subject to excise in the form of Tobacco Products and Ethyl Alcohol Containing Beverage are from outside of Customs Area as intended in Article 8 paragraph (1) a, the inclusion of the "Special for Free Zone" text can be made on materials that have been affixed on the packaging of retail sales in the country of origin.
(2) The exemption as intended in paragraph (1) applies until the date of entry into the Free Zone no later than December 31, 2010.
This Ministerial Regulation shall come into force after 15 (fifteen) days from the date of promulgation.
For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on August 27, 2010
MINISTER OF FINANCE,
signed,
AGUS D.W. MARTOWARDOJO