REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-50/BC/2009

CONCERNING
PROCEDURE FOR PAYMENT OF STATE INCOME FROM IMPORT BY COMPANY USING REFUND OF IMPORT DUTY FACILITY IN THE FRAMEWORK IMPORT FOR EXPORT PURPOSE FACILITY

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

• a. that there is amendment to elucidation of Regulation of the Minister of Finance No. 91/PMK.05/2007 concerning Standard Account Chart for revenue account from import duty to facilitate import for export purpose (KITE), namely, the initial revenue from import duty that must be collected from local sale of product for export purpose that has obtained KITE, to become revenue from import duty on imported goods paid by the company using KITE facility by obtaining refund facility from import duty;
• b. that to implement orderly and proper administration in administering State revenue specifically administering revenue from import duty to facilitate import for export purpose, it is necessary to govern payment system on State income in the context of import for export purpose and refund of import duty to facilitate import for export purpose;
• c. that based on the consideration as described in a and b, it is necessary to stipulate Regulation of Director General of Customs and Excise concerning procedure for payment of state income from import by company using refund of import duty facility in the framework import for export purpose facility;

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 concerning Amendment to Law No. 10/1995 concerning Customs (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
• 2. Decision of the Minister of Finance No. No. 580/KMK.04/2003 concerning System for Import Facility for Export Purpose and its Supervision.
• 3. Regulation of Minister of Finance No. 37/PMK.04/2005 concerning Procedure for Refund of Import Duty and/or Excise that has been paid in the context of Import Facility for Export Purpose.
• 4. Regulation of The Minister of Finance No. 91/PMK.05/2007 concerning Standard Account Chart;
• 5. Regulation of The Minister of Finance No. 213/PMK.04/2008 concerning Procedure for Payment and Deposit of State Income in the context of Import, State Income in the context of Export, State Income in the context of Excisable Goods, and State Income originating from Imposition of Administrative Penalty on Transportation of Certain Goods;
• 6. Decision of Director General of Customs and Excise No. 205/BC/2003 concerning Guideline for Implementation of Import Facility System for Export and its Supervision;
• 7. Regulation of Director General of Customs and Excise No. 39/BC/2008 concerning Procedure for Payment and Deposit of State Income in the context of State Income from Export, State Income from Excisable Goods, State Income from Administrative Penalty on Transportation of Particular Goods as amended by Regulation of Director General of Customs and Excise No. 5/BC/2009;

In view of:

• 1. Law No. 10/1995 concerning Customs (Statute Book No.75 of 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. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) that is amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
• 3. Presidential Regulation No. 10/2008 concerning the Use of Electronic System within the Framework of Indonesian National Single Window;
• 4. Regulation of the Minister of Finance No. 114/PMK.04/2007 concerning the Exchange Rate of Foreign Currency Used for the Calculation and Payment of Import Duties;
• 5. Regulation of the Minister of Finance No. 139/PMK.04/2007 concerning Customs Inspection in the Import;
• 6. Regulation of the Minister of Finance No. 144/PMK.04/2007 concerning the Procedure of Releasing Imported Goods for Use;
• 7. Regulation of the Minister of Finance No. 161/PMK.04/2007 concerning the Control of the Import or Export of Goods Put under Ban and/or Restriction;
• 8. Regulation of the Minister of Finance No. 100/PMK.01/2008 concerning the Organizational Structure and Work Mechanism of the Finance Ministry that is amended by Regulation of the Minister of Finance No. 149/PMK.01/2008;
• 9. Regulation of the Director General of Customs and Excise No. P-42/BC/2008 concerning Guidance to Release Imported Goods for Use.

HAS DECIDED:

To stipulate:

REGULATION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURE FOR PAYMENT OF STATE INCOME FROM IMPORT BY COMPANY USING REFUND OF IMPORT DUTY FACILITY IN THE FRAMEWORK IMPORT FOR EXPORT PURPOSE FACILITY

CHAPTER I
GENERAL PROVISION

Article 1

What is meant in this Regulation of Director General of Customs and Excise by:

• 1. "Company" refers to user of import for export purpose facility (KITE).
• 2. Import Duty Revenue Account in the context of KITE shall be account used to accommodate revenue from import duty on imported goods by Company, obtaining facility from refund of import duty.
• 3. Import Duty Revenue Account shall be Account used to accommodate import duty revenue other than those as described in point 2.
• 4. Obligatory Payment shall be individual person or legal entity which according to the provisions in the statutory regulation is provided to pay State Income from import.
• 5. State Income from Import by Company consists of:
• a. Import Duty;
• b. Import Duty from KITE;
• c. Customs Administrative Penalty;
• d. Other Customs Revenue covering interest on import duty, interest on import duty in the context of KITE and interest on customs administrative penalty;
• e. Import Value Added Tax;
• f. Import Income Tax Article 22;
• g. Import Value Added Tax on luxurious goods;
• h. interest on Value Added Tax Collection; and
• 6. Payment shall be settlement of Import Duty in the context of KITE by Company to the State Treasury through Perception Foreign Exchange or Perception Post, in the context of compliance with customs obligations.
• 7. State Treasury shall be place to store State money as stipulated by the Minister of Finance as State General Treasurer to accommodate all State Income and to pay State Expenditures.
• 8. Customs Payment Slip, Excise, and Tax, hereinafter abbreviated as SSPCP shall be letter used to make payment and constituting proof of payment of deposit of State Income.

CHAPTER II
PAYMENT OF STATE INCOME

Article 2

(1) Payment of State income from import by Company constituting Obligatory Taxpayer using SSPCPsupported by document constituting the basis for payment.

(2) The document as described in paragraph (1) shall among other thins, in the form of Notification of Imported Goods, Notification on Goods Clearance from Bonded Warehouse Storage Place, Inventory and Customized Post Delivery and/or Decision Letter.

Article 3

(1) Payment of import duty made by Company with import duty refund facility, using Import Duty Revenue Account in the context of KITE.

(2) Payment of import duty other than as described in paragraph (1), shall be made using Import Duty Payment Account.

Article 4

Procedure for payment using SSPCPshall be as governed in Regulation of Director General of Customs and Excise No. P-39/BC/2008 concerning Payment System and Deposit of State Income from Import, State Income from Export, State Income from ExcisableGoods;and State Income from Adminsitrative Penalty on Transportation of particular goods, as amended by Regulation of the Director General of Customs and Excise No. P-05/BC/2009.

CHAPTER III
REFUND OF IMPORT DUTY IN THE CONTEXT OF KITE

Article 5

(1) Any company may be granted refund of import duty in the context of KITE if the result of goods production and/or material imported using import duty refund which export is realized and/or delivered to Bonded Warehouse.

(2) The refund as described in paragraph (1) may be granted if payment of import duty in the context of KITE at import is received and recorded in the State Treasury Account in Import Duty Revenue Account in the context of KITE.

(3) The import duty refund in the context of KITE shall be charged to import duty account in the context of KITE.

Article 6

Procedure for refund of import duty in the context of KITE shall refer to the provision that governs import duty refund in the context of KITE.

CHAPTER IV
TRANSITIONAL PROVISION

Article 7

By the time this Regulation of of the Director General takes effect, approval of application for import duty refund in the context of KITE shall be governed as follows:

(1) The application for refund which payment has been realized shall be made before March 1, 2010, not using account in accordance with the provision governed in this Regulation of of the Director General, the application may be served after the refund is realized in the proper account made at payment.

(2) No refund shall be made to application for refund which payment is realized will be made after February 28, 2010, not using account according to the provision as governed in this Regulation of Director General.

CHAPTER V
CLOSING PROVISION

Article 8

This Regulation of Director General takes effect on March 1, 2010.

For public cognizance, this Regulation of Director General shall be announce by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On December 6, 2009
DIRECTOR GENERAL,
Signed,
ANWAR SUPRIJADI
NIP 120050332