JOINT REGULATION OF
THE DIRECTOR GENERAL OF CUSTOMS No. 12/BC/2005
AND
EXCISE AND THE DIRECTOR GENERAL OF TREASURY AFFAIRS No. 12/PB/2005

ON
TECHNICAL GUIDELINES FOR ENFORCEMENT OF REGULATION OF
THE MINISTER OF FINANCE No. 37/PMK.04/2005
ON
PROCEDURES FOR RESTITUTION OF IMPORT DUTY AND/OR EXCISE ALREADY PAID
IN THE FRAMEWORK OF RELIEF OF THE IMPORT FOR EXPORT PURPOSE

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
AND
THE DIRECTOR GENERAL OF TREASURY AFFAIRS,

Attachment

Considering:

that, in the framework of enforcement of Regulation of the Minister of Finance No. 37/PMK.04/2005 dated May 26, 2005 on Procedures for Restitution of Import Duty and/or Excise Already Paid in the Framework of Relief of the Import for Export Purpose, it is deemed necessary to rule about technical guidelines in a Joint Regulation of the Director General of Customs and Excise and the Director General of Treasury Affairs.

In view of:

• a. Law No. 10/1995 on Customs Affairs (Statute Book of the Republic of Indonesia of 1995 No. 75, Supplement to Statute Book No. 3612);
• b. Law No. 11/1995 on Excise (Statute Book of the Republic of Indonesia of 1995 No. 76, Supplement to Statute Book No. 3613);
• c. Law No. 17/2003 on State Finances (Statute Book of the Republic of Indonesia of 2003 No. 47, Supplement to Statute Book No. 4286);
• d. Law No. 1/2004 on State Treasury Affairs (Statute Book of the Republic of Indonesia of 2004 No. 5, Supplement to Statute Book No. 4355);
• e. Presidential Decree No. 42/2002 on Guidelines for Implementation of State Revenue and Expenditure Budget (Statute Book of the Republic of Indonesia of 2002 No. 73, Supplement to Statute Book No. 4212) as already amended latest by Presidential Decree No. 72/2004 (Statute Book of the Republic of Indonesia of 2004 No. 92, Supplement to Statute Book No. 4418);
• f. Presidential Decree No. 187/M/2004;
• g. Decree of the Minister of Finance No. 5/KMK.01/1993 on Appointment of Bank as Perception Bank In The Framework of Management of Payment of State Revenue as already amended several times and latest by Decree of the Minister of Finance No. 296/KMK.03/2003;
• h. Decree of the Minister of Finance No. 580/KMK.04/2003 on Procedures on Relief of Import for Export Purpose and Supervision thereof as amended by Regulation of the Minister of Finance No. 36/PMK.04/2005;
• i. Regulation of the Minister of Finance No. 606/PMK.06/2004 on Payment Guidelines In The Implementation of State Revenue and Expenditure Budget of 2005;
• j. Regulation of the Minister of Finance No. 13/PMK.06/2005 on Standard Estimation Chart;
• k. Regulation of the Minister of Finance No. 37/PMK.04/2005 on Procedures for Restitution of Import Duty and/or Excise Already Paid in the Framework of Relief of the Import for Export Purpose.

DECIDES:

To stipulate:

JOINT REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE AND THE DIRECTOR GENERAL OF TREASURY AFFAIRS ON TECHNICAL GUIDELINES FOR ENFORCEMENT OF REGULATION OF THE MINISTER OF FINANCE No. 37/PMK.04/2005 ON PROCEDURES FOR RESTITUTION OF IMPORT DUTY AND/OR EXCISE ALREADY PAID IN THE FRAMEWORK OF RELIEF OF THE IMPORT FOR EXPORT PURPOSE

Article 1

Hereinafter referred to as:

• 1. Joint Regulation shall be Joint Regulation of the Director General of Customs and Excise and the Director General of Treasury Affairs.
• 2. Restitution shall be restitution of import duty and/excise already paid for the import of goods and/or materials to be processed, assembled or installed at other goods already exported or delivered to Bonded Zones in the framework of Import Relief For Export Purpose (KITE).
• 3. Company shall be the company granted KITE to import goods and/or materials to process or assemble the goods and/or materials or fit the goods and/or materials on other goods for export on its own or delivery to a bonded zone to further process or assemble the goods and/or materials or fit the goods and/or materials on other goods.
• 4. Decision on Payment of Facilities of Restitution of Import Duty and/or Excise (SKPFP BM-C) shall be a decision on restitution of import duty and/or excise already paid for the import of goods and/or materials to be processed, assembled or installed at other goods already exported or delivered to Bonded Zones, which mentions corporate identities (Taxpayer Code Number, name, address, NIPER), amount of money, name of bank, no. of account of recipient of restitution and signed by Heads of Regional Offices of the Directorate General of Taxation on behalf of the Minister of Finance.
• 5. Order to Repay Import Duty and/or Excise (SPMK) shall be an order to repay import duty and/or excise signed by Heads of Customs and Excise Affairs Divisions in Regional Offices of the Directorate General of Customs and Excise on behalf of the Minister of Finance.
• 6. Regional Office shall be Regional Office of the Directorate General of Customs and Excise.
• 7. State Treasury Service Office (KPPN) shall be a vertical institution of the Director General of Treasury Affairs, which reports directly to Head of Regional Office of the Directorate General of Treasury Affairs.
• 8. Operational Bank I shall be a Bank appointed by the Director General of Treasury Affairs to manage revenues and expenditures in the State General Account.
• 9. Letter of Order of Cashing of Fund (SP2D) shall be a letter of order issued by KPPN as the representative of the State General Treasurer for implementation of expenditure on account of State Budget (APBN) based on SPMK.
• 10. Courier shall be an officer of the Director General of Customs and Excise appointed to deliver SKPFP BM-C and SPMK and specimen of signature of the Officer appointed to sign the SKPFP BM-C and SPMK, or an officer of the Directorate General of Treasury Affairs appointed to deliver SP2D to Operational Bank I.

Article 2

Those who are eligible for Restitution are:

• a. Company holding NIPER that imports and exports its own products or that delivers its products to the Bonded Zone.
• b. Company holding NIPER that imports and exports its products in the form of export goods in combination with products of other companies holding NIPER or not holding NIPER.
• c. Company holding NIPER that is appointed to apply for refund in combination with one group of companies.

Article 3

(1) Head of Regional Office on behalf of the Minister of Finance shall implement return of payment of Import Duty and/or Excise that has been paid by issuing SKPFP BM-C as described in Attachment I to this Joint Regulation.

(2) The SKPFP BM-C as meant in paragraph (1) shall be made in 1 (one) original for the Company and 4 (four) copies each to KPPN, Directorate of Receipt and Regulation of Customs and Excise (PPKC), Customs and Excise Service Office (KPBC) where the goods are released, and Regional Office issuing the SKPFP BM-C:

(3) SKPBM shall be signed on behalf of the Minister of Finance by Head of Regional Office and an Appointed Official in case the Head of Regional Office is indisposed.

Article 4

(1) Based on SKPFP BM-C as set forth in Article 3, Head of Customs and Excise Affairs Division in the Regional Office on behalf of the Minister of Finance shall issue SPMK according to the example Attachment II to this Joint Regulation.

(2) SKPBM as set forth in paragraph (1) shall be issued in 4 (four) copies and each copy shall be distributed as follows:

• a. The 1st and 2nd copies to KPPN;
• b. The 3rd copy to the Company; and
• c. The 4th copy to Regional Office, as file.

(3) SPMKBM shall be signed on behalf of the Minister of Finance by Head of Customs and Excise Affairs Division.

(4) Regional Office is obliged to deliver photocopy of certified SPMK to the Directorate of PPKC.

Article 5

(1) KPPN, after it has received the 3rd copy of SKPFP BM-C and the 1st and 2nd copies of SPMK, must reconcile the signature of the Officer on the SKPFP BM-C and SPMK with the signature of the relevant Officer kept at the KPPN.

(2) In case of doubt regarding the authenticity of SPMK, the KPPN shall confirm to the SPMK issuing officer.

Article 6

(1) Based on the SPMK, KPPN shall issue SP2D in 3 (three) copies, and each copy shall be distributed as follows:

• a. The 1st copy to Operational Bank I;
• b. The 2nd copy to SPMK issuer; and
• c. The 3rd copy to KPPN.

(2) SP2D shall be issued not later than 2 (two) working days since SKPFP BM-C SPMK have been received completely and properly.

(3) The 1st copy of SP2D shall be delivered to Operational Bank I by a courier.

(4) After SP2D has been issued, not later than the following working day, KPPN shall return the 2nd copy of SPMKBM that has been completed with seal "SP2D has been issued on ... (date) under No..." along with the 2nd copy of SP2D to the SPMK issuer through the Post Office.

Article 7

The cashing of SP2D at Operational Bank I shall be done by transfer to the account of the Company, and may not be done by cash.

Article 8

(1) In case of administrative mistakes on SKPFP BM-C, so that a correction is necessary, the Head of Regional Office shall issue correction of SKPFP BM-C as specified in Attachment III to this Joint Decree.

(2) In case of administrative mistakes on SMPK, so that a correction is necessary, the Head of Customs and Excise Affairs Division shall issue correction of SPMK as specified in Attachment IV to this Joint Decree.

(3) In case of administrative mistakes or error that results in excessive refund to a Company the Head of Regional Office shall immediately issue letter of collection for such an excessive refund for immediate remittance to the Account of State General Treasury in accordance with the prevailing provisions.

Article 9

(1) Signing of SKPFP BM-C and SPMK shall not be conducted by the same Official.

(2) The officer appointed to sign SKPFP BM-C and SPMK is obliged to submit specimen of signature to KPPN.

(3) The specimen of signature as set forth in paragraph (1) shall be submitted on each change of Budget Year or on every change of officer.

(4) The delivery of the specimen of signature as set forth in paragraph (2) shall be done by a courier.

Article 10

(1) Issuance of SKPFP BM-C, SPMK, and SP2D must have been completed within 30 (thirty) days as from date of duly and proper receipt of application, excluding the time of implementation of audit.

(2) SKPFP BM-C and SPMK shall be delivered to KPPN personally by a courier not later than 2 (two) working days prior to expiration of the period as set forth in paragraph (1).

Article 11

(1) SPMKBM shall only be valid for a budget year.

(2) SPMKBM, whose SP2D has not been issued up to the end of Budget Year, must be cancelled by issuing an Official Report, and, a substitute SPMKBM shall be made.

(3) SPMKBM shall be charged to the post of Return of Payment of Import Duty and/or Excise of the Current Year, namely in the Same or similar post with that is of Receipt of Payment of Import Duty and/or Excise as stipulated in Regulation of the Minister of Finance No. 13/PMK.05/2005 on Standard Estimation Chart.

Article 12

(1) To the cashing of SPMKBM, which has been issued before Regulation of the Minister of Finance No. 37/PMK.04/2005 is applicable, but has not been transferred to the account of the entitled Company, the following conditions shall be applicable:

• a. SPMKBM, which is with Operational Bank I, should immediately be withdrawn by KPPN to be settled in accordance with the applicable regulations;
• b. SPMKBM, which is with the Regional Office and which copies have not been distributed, the 1st and the 2nd copies shall be delivered to KPPN to be settled in accordance with the applicable regulations.

(2) SPMKBM form as set forth in Decree of the Minister of Finance No. 68/KMK.04/2004 shall still be used until July 31, 2005, but it shall be distributed in accordance with Regulation of the Minister of Finance No. 37/PMK.04/2005, namely the 1st and 2nd copies shall be distributed to KPPN, the 3rd copy to the Company, and the 4th copy for Regional Office's file.

Article 13

Other provisions, which have not been provided in this Joint Regulation, will be further regulated by the Director General of Customs and Excise and the Director General of Treasury Affairs individually according to their respective fields and authorities.

Article 14

Upon coming into force of this Joint Decree, Joint Decision of the Director General of Treasury Affairs and the Director General of Customs and Excise No. 19/A/2004 and No. 23/BC/2004 on Technical Guidelines For Enforcement of Decree of the Minister of Finance No. 68/KMK.04/2004 on Procedures For Restitution Of Import Duty And/Or Excise Already Paid In The Framework Of Relief Of The Import For Export Purpose is declared as null and void.

Article 15

This Joint Regulation comes to force as from the date it is stipulated.

For public cognizance this Joint Regulation shall be published by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On June 16, 2005
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
sgd
EDDY ABDURRACHMAN

Attacment to JOINT REGULATION OF
THE DIRECTOR GENERAL OF CUSTOMS No. 12/BC/2005
AND
EXCISE AND THE DIRECTOR GENERAL OF TREASURY AFFAIRS No. 12/PB/2005

Attacment (indonesian)