REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURES TO GIVE GOVERNMENT BORNE IMPORT DUTY FACILITY ON THE IMPORT OF GOODS AND MATERIALS BY SORBITOL PRODUCTION INDUSTRY IN BUDGET YEAR 2010
In this Regulation of the Director General of Customs and Excise:
1. "The Government Borne Import Duty" refers to import duty shall be borne by the Government with a budget ceiling of Rp. 1,294,000,000 (one billion two hundred ninety four million rupiahs) based on Regulation of the Minister of Finance No. 42/PMK.011/2010.
2. "Companies" refers to companies engaged to make sorbitol.
3. "Goods and materials" refers to goods and materials as stated in Attachment to Regulation of the Minister of Finance No. 42/PMK.011/2010.
4. "Source Documents" refers to Notification of Imported Goods (PIB) and Payment Slip of Customs, Excise and Tax in Import.
5. "Customs Office" refers to Offices in Directorate General of Customs and Excise Environment where fulfill customs obligations, they are:
a. Customs and Excise Primary Service Office;
b. Customs and Excise Medium Control and Service Office; or
c. Customs and Excise Control and Service Office.
(1) On the import of Goods and Materials by Sorbitol Production Industry can get Government Borne Import Duty.
(2) To obtain the Government Borne Import Duty as intended in paragraph (1), companies shall file application to Director General of Customs and Excise with attention to Director of Customs Facility by using format as stipulated in Attachment I that is an integral part to this Regulation of the Director General.
(3) Application as intended in paragraph (2), shall contains the following documents:
a. Copy of Customs Identity Number (NIK);
b. Copy of Taxpayer Code Number (NPWP);
c. Copy of Importer's Identity Number (API-P/APIT);
d. Original of Plan for Import of Goods already approved and validated by The Director General of Agro and Chemical Industry, Ministry of Industry use format as stipulated in Attachment II that is an integral part to this Regulation of the Director General, attached with data in softcopy; and
e. Copy of Business License that is legalized by authority agency or by shows original document to Director of Customs Facility or assignment official.
(1) Director of Customs Facility shall check application as intended in Article 2 paragraph (2).
(2) In case application is not complete, Director of Customs Facility in no later than 7 (seven) days since receive application give written notification to the applicant to complete required data.
(3) If within 14 (fourteen) days as of the date of notification as intended in paragraph (2), applicant fails to fully comply with the requirements, Director of Customs Facility on behalf of Minister of Finance will issue Rejection Letter.
(4) Based on investigation as intended in paragraph (1), The Director of Customs Facility shall approve or reject no later than 14 (fourteen) days after the application have been received in a complete manner.
(5) In case the application is approved, Director of Customs Facility on behalf of the Minister of Finance shall issue Decision of the Minister of Finance concerning Government Borne Import Duty on the Import of Goods and Material By Sorbitol Production Industry in Budget Year 2010.
(6) In case the application is rejected, Director of Customs Facility on behalf of the Minister of Finance shall issue rejection letter and state the reason of rejection.
(7) Decision of the Minister of Finance as intended in paragraph (5) is valid until December 31, 2010.
(1) Decision of the Minister of Finance as intended in Article 3 paragraph (5) can be changed.
(2) To change Decision of the Minister of Finance as intended in paragraph (1), company propose Changing Proposal to Director General of Customs and Excise with attention to Director of Customs Facility and state the reason of changing.
(3) Changing as intended in paragraph (1) not valid for Goods and Materials got PIB registration number.
(4) In case changing as intended in paragraph (1) related with RIB data, proposal should be attached with Changing of RIB that is approved and legalized by Director General of Agro and Chemical Industry, Ministry of Industry.
(5) Director of Customs Facility gives approval or rejection for the application as intended in paragraph (2).
(6) In case proposal of changing is approved, approval to change is given in Decision of the Minister of Finance.
(7) In case proposal of changing is rejected, Director of Customs Facility on behalf of the Minister of Finance issue rejection letter and states the reason of rejection.
(1) To process customs procedures of imported goods that get Import Duty Borne by the Government facility as intended in Article 2 paragraph (1), company shall submit Notification of Imported Goods by states:
a. Number of Decision of the Minister of Finance concerning Government Borne Import Duty on point D 19 in "Fulfilled Conditions/Import Facility" column;
b. Value of Government Borne Import Duty on Point D 37 of "Government Borne" column.
(2) PIB as intended in paragraph (1) shall be completed with:
a. Customs, Excise and Tax in Import Payment Slip (SSPCP);
b. 2 (two) copies of Source Documents;
c. Other customs complementary documents follows effective regulations; and
d. Decision of the Minister of Finance about Import Duty Borne by the Government as intended in Article 3 paragraph (5) and/or in Article 4 paragraph (6).
(3) Import realization of Goods and Materials get Government Borne Import Duty as intended in Article 3 paragraph (5) and/or Article 4 paragraph (6) ended on December 31, 2010, with evidence registration date of PIB in Customs Office.
(4) Obligations as intended in paragraphs (1) and (2) also valid for companies that get Main Partner (MITA) facility.
(5) Customs Office that process customs obligation puts "IMPORT DUTY BORNE BY THE GOVERNMENT BASED ON PMK NO. 42/PMK.011/2010", and fills value of Government Borne Import Duty, name, NIP, date and initial of customs and excise official who is assigned by Head of Customs Office, on all pages of Source Documents, includes their copies as intended in paragraph (2) b.
(6) Stamp as intended in paragraph (5) uses format as decided in Attachment III that is an integral part of this Regulation of the Director General.
(1) Customs Office that process customs obligations should:
a. Check and reduce quantity of Goods and Materials get Government Borne Import Duty facility at Attachment to the Decision of the Minister of Finance as intended in Article 3 paragraph (5) and/or Article 4 paragraph (6);
b. Make bookkeeping and administration of Government Borne Import Duty PIB; and
c. Make report to Director General with attention to Director of Customs and Excise Receiving and Regulation (attached with copy of source documents) with copy to Director of Customs Facility (attached with copy of source documents), no later than 5 of the following month.
(2) Director of Receiving and Regulations of Customs and Excise files report as intended in paragraph (1) c and submits source documents to Secretary for Director General of Customs and Excise to be filed in Agency Accounting System (SAI) of Head Office of Directorate General of Customs and Excise.
(3) Director of Customs Facility files report as intended in paragraph (1) c and submits copy of source documents to Director General of Agro and Chemical Industry, Ministry of Industry.
(4) Report as intended in paragraph (1) c, use format as decided in Attachment IV that is an integral part of this Regulation of the Director General.
(1) The goods and material imported by the companies as intended in Article 2 paragraph (1):
a. shall be used by the relevant companies;
b. shall not be transferred to other party;
(2) The companies abusing provisions as intended 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 intended in Article 5 paragraph (1) is realized.
(3) The Goods and Material are imported by the companies as intended in Article 2 paragraph (1), if restricted and/or limited to import provisions, those provisions should be fulfilled when those Goods and Materials are imported.
The company obtaining Government Borne Import Duty facility as intended in Article 2 paragraph (1) should:
1. Make accounting about imported goods and material for audit in Customs.
2. Store and keep on documents, notes, and accounting related with Government Borne Import Duty facility in its business place for 10 years.
3. Submit report of import realization of Goods and Materials to Director General of Customs and Excise with attention to Director of Audit not later than 3 (three) months after ending of Decision of the Minister of Finance as intended in Article 3 paragraph (5) and/or Article 4 paragraph (6).
(1) The proposal of Government Borne Import Duty as intended in Article 2 paragraph (2) cannot be given approval to release imported goods to be used by using guarantee (Vooruitslag).
(2) On imported goods and material that paid import duty, cannot be refunded.
This Regulation of the Director General shall come into force as from the date of stipulation and be valid until December 31, 2010.
Stipulated in Jakarta
on March 2, 2010
THE DIRECTOR GENERAL
signed,
THOMAS SUGIJATA
NIP 19510621 197903 1 001