REGULATION OF THE MINISTER OF FINANCE
No. 152/PMK.04/2010

CONCERNING
PROCEDURE OF THE ENTRY AND RELEASE MOTORIZED VEHICLE TO AND FROM ANY ZONE DESIGNATED AS FREE TRADE ZONE AND FREE PORT

BY THE GRACE OF ALMIGHTY GOD
THE MINISTER OF FINANCE,

Considering:

• a. that motorized vehicle is movable goods, so that in the purpose of supervision and safeguard of the state's right on the ownership of motorized vehicle, in is necessary to be registered by some relevant competent authorities;
• b. that based on Article 1 paragraph 4 of Government Regulation No. 2/2009 concerning Customs, Tax, and Excise Treatment as well as supervision Over the Entry and Release Goods into and from and in the Areas are appointed as Free Trade Zones and Free Ports constituting zones within the legal territory of the Unity State of the Republic of Indonesia separated from Customs Area so as to be free from imposition of import duty, Value Added Tax, Sales Tax over Luxury Goods, and Excise;
• c. that in the context of safeguarding the State's right and to prevent misuse of motor vehicle document originating from outside the Customs Area, it is necessary to improve supervision over import of motor vehicle from outside Customs Area to the Free Trade Zone and Free Port;
• d. that the exercise supervision over the entry and release motorized vehicle to and from zones are appointed as Free Trade Zones and Free Ports, it is necessary to stipulate obligation in the issue of Statement Letter on the entry and release in the form by Customs Office, other than obligations for submitting Customs Notification;
• e. that based on consideration as intended in a, b, c, and d, and in the framework to implement provisions of Article 7 paragraph (4), Article 8 paragraph (3), Article 12 paragraph (6), Article 13 paragraph (10), Article 14 paragraph (4), Article 16 paragraph (9), Article 18 paragraph (4), and Article 20 paragraph (5) of Government Regulation No. 2/2009 concerning Customs, Tax, and Excise Treatment as well as supervision Over the Entry and Release Goods into and from and in the Areas are appointed as Free Trade Zones and Free Ports, it is necessary to stipulate Regulation of the Minister of Finance concerning Procedure of the Entry and Release Motorized Vehicle to and from any Zone designed as free Trade Zone and Free Port;

In view of:

• 1. Law No. 6/1983 concerning General Provisions and Procedures of Taxation (Statute Book No. 49/1983, Supplement to Statute Book No. 3262) as amended several times, the latest by Law No. 16/2009 (Statute Book No. 62/2009, Supplement To Statute Book No. 4999);
• 2. Law No. 7/1983 concerning Income tax (Statute Book No. 50/193, Supplement to Statute Book No. 3263) as amended several times, the latest by Law No. 36/2008 Statute Book No. 133/2008, Supplement to Statute Book No. 4893);
• 3. Law No. 8/193 concerning Value Added Tax on the Goods and Services and Sales Tax on the Luxury Goods (Statute Book No. 51of 193, Supplement to Statute Book No. 3264) as amended several times, the latest by Law No. 42/2009 (Statute Book No. 150/2009, Supplement to Statute Book No. 5069);
• 4. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
• 5. Law No. 36/2000 concerning Stipulation of Government Regulation in Lieu of Law No. 1/2000 concerning Free Trade Zone and Free Port become Law (Statute Book No. 251/2000, Supplement to Statute Book No. 4053) as amended by Law No. 44/2007 (Statute Book No. 130/2007, Supplement to Statute Book No. 4775);
• 6. Government Regulation No. 2/2009 concerning Customs, Tax, and Excise Treatment as well as supervision Over the Entry and Release Goods into and from and in the Areas are appointed as Free Trade Zones and Free Ports (Statute Book No. 15/2009, Supplement to Statute Book No. 4970);
• 7. Regulation of the Minister of Finance No. 45/PMK.03/2009 concerning Procedure for Supervision, Administration, Payment and Settlement of Value Added Tax and/or Sales Tax on the Luxury Goods on the Release and/or Delivery Goods and/or Services Subject to Tax from Free Zone to Other Place within Customs Area and Entry and/or Delivery Goods and/or Services Subject to Tax from Other Places in Customs Area to Free Zone as amended by Regulation of the Minister of Finance No. 240/PMK.03/2009;
• 8. Regulation of the Minister of Finance No. 46/PMK.04/2009 concerning Customs Notification in the Framework of Entry and Release of Goods into and from Areas are appointed as Free Trade Zone and Free Port as amended by Regulation of the Minister of Finance No. 241/PMK.04/2009;
• 9. Regulation of the Minister of Finance No. 47/PMK.04/2009 concerning Procedures to Entry and Release Goods into and from Areas are appointed as Free Trade Zone and Free Port as amended by Regulation of the Minister of Finance No. 242/PMK.04/2009;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURE OF THE ENTRY AND RELEASE MOTORIZED VEHICLE TO AND FROM ANY ZONE DESIGNATED AS FREE TRADE ZONE AND FREE PORT

CHAPTER I
GENERAL PROVISIONS

Article 1

In this Ministerial Regulation:

1. Law in Customs is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006;

2. Free Trade Zone and Free Port, hereinafter called as Free Zone is any zone existing within the legal territory of the Unitary state of the Republic of Indonesia that is separate from Customs Area so that it is free from import duty, Value Added Tax, Sales Tax on the Luxury Goods, and Excise.

3. Zone Exploitation Board is Free Trade Zone and Free Port Exploitation Board.

4. Customs Office in Free Zone hereinafter called Customs Office is office within the Directorate General of Customs and Excise environment at Free Zone where Customs Obligation must be compiled with.

5. Temporary Hoarding Place is building, place or area that compiles with particular requirement used to pile goods with certain purpose by obtaining postponed import duty.

6. Value Added Tax hereinafter called as VAT is Value Added Tax or Value Added Tax and Sales Tax on the Luxury Goods.

7. Director General if Director General of Customs and Excise.

8. Customs and Excise Official hereinafter called Official is employee of Directorate General of Customs and Excise assigned in particular position to carry out certain tasks based on Law on Customs.

9. Statement Letter of the Entry Motorized Vehicles with code 01, hereinafter called SKPKB-01 is statement letter issued over the entry of motorized vehicle from outside of Customs Area to Free Zone by obtaining exemption of import duty, free of VAT and Income Tax Article 22.

10. Statement Letter of the Entry Motorized Vehicles with code 02A, hereinafter called SKPKB-02A is statement letter issued over the entry of motorized vehicle from Bonded Hoarding Place to Free Zone by obtaining exemption of VAT.

11. Statement Letter of the Entry Motorized Vehicles with code 02B, hereinafter called SKPKB-02B is statement letter issued over the entry of motorized vehicle from other Free Zone to Free Zone.

12. Statement Letter of the Entry Motorized Vehicles with code 03, hereinafter called SKPKB-03 is statement letter issued over the entry of motorized vehicle from other place within Customs Area to Free Zone by get exemption of VAT facility.

13. Free Trade Zone form hereinafter called FTZ form is form of Statement Letter of the Release Motorized Vehicle from Free Zone to Other Places within Customs Area by pay import duty, VAT and/or Income Tax Article 22.

CHAPTER II
THE ENTRY, RE-RELEASE, AND RELEASE MOTORIZED VEHICLE INTO AND FROM FREE ZONE

Part One
The Entry of Motorized Vehicle to Free Zone

Article 1

(1) The entry of Motorized Vehicle into Free Zone can be exercise from:

• a. outside of Customs Area;
• b. Bonded Hoarding Place;
• c. other Free Zone; or
• d. other place within Customs Area.

(2) The entry of motorized vehicle from outside Customs Area shall be exercise by entrepreneur that has obtained business license from Bonded Exploitation Board.

(3) The total number and types of motorized vehicle are entered from outside of Customs Area as intended in paragraph (1) a is stipulated by Bonded Exploitation Board.

Part Two
Re-release of Motorized Vehicle from Free Zone to the outside of Customs Area

Article 3

(1) The entry of motorized vehicle from outside of Customs Area into Free Zone that fails to comply provisions as intended in Article 2 paragraph (2) should be re-release to the outside of Customs Area.

(2) Procedure to re-release motorized vehicle as intended in paragraph (1) shall be implemented accordance with the regulations and laws that govern the procedure to the entry and release good into and from areas are appointed as Free Zone.

Part Three
Release of Motorized Vehicle from Free Zone

Article 4

(1) Release of motorized vehicle may be released from Free Zone to:

• a. outside of Customs Area;
• b. other Free Zone; or
• c. other place within Customs Area.

(2) On the release of motorized vehicle as intended in paragraph (1) c, shall apply following provisions:

• a. the release is only for motorized vehicle from Bonded Hoarding Place, other place within Customs Area, or products of Free Zone; and
• b. motorized vehicle from outside of Customs Area cannot be released from Free Zone to other place within Customs Area.
• (3) Procedure to release motorized vehicle as intended in paragraph (1) and paragraph (2) shall be in accordance with the regulations that govern procedure to the entry and release of goods into and from areas are appointed as Free Zone and Regulation on trading.

CHAPTER III
CUSTOMS EXAMINATION

Article 5

(1) On the entry and release of motorized vehicle as intended in Article 2 paragraph (1) and Article 4 paragraph (1) shall undergo customs examination.

(2) Customs examination as intended in paragraph (1) shall cover examination of the document and the inspection of the physical goods.

(3) Inspection of the physical goods shall be conduct on:

• a. the entry of motorized vehicle into Free Zone; and
• b. the release of the motorized vehicle from Free Zone to other place within Customs Area, through port or airport appointed by Zone Exploitation Board.

(4) Inspection of the physical goods shall be conducted at the Customs Area or at other place outside of the Customs Area with approval of the Head of Customs Office or Official assigned thereto.

(5) Inspection of physical goods as intended in paragraph (4) shall be conducted by the Official based on 100 % (one hundred percent) physical inspection.

(6) Provision for procedure for customs inspection accordance with the regulations that govern procedure to the entry and release goods into and from areas appointed as Free Zone.

CHAPTER IV
ISSUE OF STATEMENT LETTER FOR THE ENTRY AND RELEASE OF MOTORIZED VEHICLE

Article 6

(1) SKPKB-01 shall be issued for the entry of motorized vehicle into Free Zone exercised outside of the Customs Area as intended in Article 2 paragraph (1) a.

(2) SKPKB-03A shall be issued for the entry of motorized vehicle into Free Zone exercised in Bonded Hoarding Place as intended in Article 2 paragraph (1) b.

(3) SKPKB-02B shall be issued for the entry of motorized vehicle into Free Zone exercised in other Free Zone as intended in Article 2 paragraph (1) c.

(4) SKPKB-03 shall be issued for the entry of motorized vehicle into Free Zone from other place within Customs Area as intended in Article 2 paragraph (1) d.

(5) FTZ form shall be issued for the release of motorized vehicle from Free Zone exercised from other place within Customs Zone as intended in Article 4 paragraph (1) c.

(6) The type and contents of the SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-03, and FTZ form are as stipulated in Attachment I, Attachment II, Attachment III, Attachment IV, and Attachment V of this Ministerial Regulation, that constituting as integral part of this Ministerial Regulation

Article 7

SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-03, and FTZ Form shall be issued by Head of Customs Office or Official assigned thereto.

Article 8

(1) SKPKB-01 is issued based on application of entrepreneur with PPFTZ attachment with code PPFTZ-01 and Letter of Approval to release Goods.

(2) SKPKB-02A is issued based on application of entrepreneur with PPFTZ attachment with code PPFTZ-02 and Letter of Approval to release Goods.

(3) SKPKB-02B is issued based on application of entrepreneur with attachments:

• a. PPFTZ with code PFTZ-02;
• b. Approval Letter for the release of Goods; and
• c. SKPKB-01, SKPKB-02A, SKPKB-02B, or SKPKB-03 issued by the Customs Office that controls other Free Zone.

(4) SKPKB-03 is issued based on application of entrepreneur with PPFTZ attachment with code PPFTZ-03 and Letter of Approval to release Goods.

FTZ form is issued based on application of entrepreneur with PPFTZ attachment with code PPFTZ-01 and Letter of Approval to release Goods.

Article 9

(1) Every unit of motorized vehicle is issued 1 (one) SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-03 or FTZ form.

(2) Each SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-03 or FTZ form is made in 5 (five) folds for:

• a. the first sheet to the entrepreneur;
• b. the second sheet and third sheet for the Police Quarter of the Republic of Indonesia;
• c. the fourth sheet for Zone Exploitation Board; and
• d. the fifth sheet for Customs Office.

(3) SKPKB-01 is made in F4 size paper in red colour bearing the logo of the Ministry of Finance with the wording "Directorate General of Customs and Excise" repeatedly in grey colour.

(4) SKPKB-02A is made in F4 size paper in yellow colour bearing the logo of the Ministry of Finance with the wording "Directorate General of Customs and Excise" repeatedly in grey colour.

(5) SKPKB-02B is made in F4 size paper in white colour bearing the logo of the Ministry of Finance with the wording "Directorate General of Customs and Excise" repeatedly in grey colour.

(6) SKPKB-03 is made in F4 size paper in blue colour bearing the logo of the Ministry of Finance with the wording "Directorate General of Customs and Excise" repeatedly in grey colour.

(7) FTZ form is made in F4 size paper in green colour bearing the logo of the Ministry of Finance with the wording "Directorate General of Customs and Excise" repeatedly in grey colour.

Article 10

(1) SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-03 or FTZ form are provided by the Directorate General of Customs and Excise.

(2) The Director General or Official is assigned to control the administration of the SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-03 or FTZ form.

CHAPTER V
MOTORIZED VEHICLE AS TRANSPORTING FACILITY TO AND FROM FREE ZONE

Article 11

(1) Entry of transporting facility originating from other places within the Customs Area to Free Zone for the purpose to be re-release from Free Zone to other place in Customs Area, and re-release transporting facility originating from other place in Customs Area from Free Zone, are exempted from the following obligation:

• a. submission of Customs Notification of PPFTZ form bearing PPFTZ-01, PPFTZ-02, or PPFTZ-03 codes; and
• b. issue SKPKB-01, SKPKB-02B, SKPKB-03 or FTZ form

(2) The transportation facility as intended in paragraph (1) is land motorized vehicle used to transport goods and/or person from Free Zone to other place within Customs Area or other Free Zone, and from other place within Customs Area or other Free Zone to Free Zone.

(3) The provisions as intended in paragraph (1) is granted if the motorized vehicle constituting transporting facility bears motorized vehicle registration number from the Police Quarter of the Republic of Indonesia in other places within Customs Area.

CHAPTER VI
TRANSITIONAL PROVISION AND CLOSING PROVISION

Article 12

With this Regulation of the Minister of Finance comes to force:

• a. The provisions governed in Regulation of the Minister of Finance No. 47/PMK.04/2009 concerning Procedures to Entry and Release Goods into and from Areas are appointed as Free Trade Zone and Free Port and its amendment, is revoke to the extent it is specifically governed under this Regulation of the Minister of Finance.
• b. For motorized vehicle entered from outside of Customs Area to Free Zone prior to this Regulation of the Minister of Finance comes to force, applies the provision as intended in Article 4 paragraph (2).

Article 13

This Regulation of the Minister of Finance comes to force on the date it is enacted.

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 August 30, 2010
MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO