REGULATION OF THE MINISTER OF FINANCE
No. 177/PMK.04/2009

CONCERNING
FOURTH AMENDMENT TO DECISION OF THE MINISTER OF FINANCE No. 144/KMK.05/1997 CONCERNING EXEMPTION FROM IMPORT DUTY AND EXCISE ON IMPORTED GOODS IN THE FORM OF DELIVERY OF GIFTS FOR RELIGIOUS DEVOTION, SOCIAL SERVICE AND CULTURAL SERVICE

BY THE GRACE OF ALMIGHTY GOD
THE MINISTER OF FINANCE,

Considering:

• a. that based on Decree of the Minister of finance No. 144/KMK.05/1997 concerning Exemption from Import Duty and Excise for Imported Goods in the form of Delivery of Gifts for Religious Devotion, Social Service and Cultural Service as amended several times and the latest by Regulation of the Minister of Finance No. 64/PMK.04/2007, any agency/institution operating in general and religious devotion, social service and cultural service may be determined by the Minister of Finance as agency/institution that obtained exemption from import duty and excise on imported goods in the form of general and religious devotion, social service and cultural service;
• b. that the Kasih Peduli Masyarakat Indonesia Foundation under letter No. 213/YKPMI/SH-LT/XII/07 dated December 19, 2007, Indonesia Yehuwa Witnesses under No. 01/MENKEU/SSYI/LD/VI.2008 dated June 18, 2008, Bulan Sabit Merah Indonesia Foundation under letter No. 132/K/Sek/PP-BSMI/Sph/VIII/2008 dated August 19, 2008, al-Falah Social Fund Foundation under letter No. 304/U/YDSF/XI/2008, dated November 12, 2008, Bhakti Luhur Foundation under letter No. 367/YVS-BL/IX/2008, dated September 18, 2008, and Pos Keadilan peduli Ummat Foundation under letter No. PKPU.P/39.01.VI/E/2009 dated June 24, 2009 have submitted application for decision as agency/institution that have obtained exemption facilities from import duty in accordance with the provision as intended in a;
• c. that based on research conducted by the Directorate General of Customs and Excise, the application from Kasih Peduli Masyarakat Indonesia Foundation, Indonesia Yehuwa Witnesses Foundation, Bulan Sabit Merah Indonesia Foundation, al-Falah Social Fund Foundation, Bhakti Luhur Foundation, Pos Keadilan Peduli Ummat Foundation as intended in b has complied with the requirements to obtain exemption from import duty in accordance with the provision as intended in a;
• d. that based on consideration as intended in a, b, and c above, it is necessary to stipulate Regulation of the Minister of Finance concerning Fourth Amendment to Decision of the Minister of Finance No. 144/KMK.05/1997 concerning Exemption from Import Duty and Excise on Imported Goods in the form of Delivery of Gifts for General Religious Devotion, Social Service and Cultural Service.

In view of:

• 1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 concerning Amendment to Law No. 10/1995 concerning Customs (Statute Book No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
• 2. Presidential Decree No. 84/P/2009;
• 3. Decree of the Minister of Finance No. 144/KMK.05/1997 concerning Exemption from Import Duty and Excise on Imported Goods in the form of Delivery of Gifts for General Religious Devotion, Social Service and Cultural Service as amended several times and the latest by Regulation of the Minister of' Finance No. 64/PMK.04/2007;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING FOURTH AMENDMENT TO DECISION OF THE MINISTER OF FINANCE No. 144/KMK.05/1997 CONCERNING EXEMPTION FROM IMPORT DUTY AND EXCISE ON IMPORTED GOODS IN THE FORM OF DELIVERY OF GIFT FOR GENERAL RELIGIOUS DEVOTION, SOCIAL SERVICE AND CULTURAL SERVICE.

Article I

Some provisions in Decision of the Minister of Finance No. 144/KMK.05/1997 concerning Exemption from Import Duty and Excise on Imported Goods in the form of Gift for General Religious Devotion, Social Service and Cultural Service as amended several times and the latest by Regulation of the Minister of Finance No. 64/PMK.04/2007 is amended as follows:

1. Article 3 paragraph (2) and paragraph (3) is amended, and insert one (1) paragraph (1a) in between Article 3 paragraph (1) and paragraph (2) so that Article 3 shall read as follows:

"Article 3

(1) Any Agency or institution operating in general religious devotion, social service and cultural service that has obtained the exemption as intended in Article 2 shall be decided by the Minister of Finance.

(1a) To obtain decision as intended in paragraph (1), the agency or institution operating in the field of general religious devotion, social ser-vice and cultural service shall be obliged to comply with the following requirements:

• a. is non-profit agency or institution and establishment of such agency or institution is proven by notary deed;
• b. has obtained recommendation from the relevant technical ministry stating that the agency or institution is operating in the field of general religious devotion, social service and cultural service; and
• c. has at least obtained three (3) times approval for exemption from import duty on imported goods in the form of delivery of gifts for general religious devotion, social service and cultural service in accordance with the provisions in the statutory regulation on customs and is obliged to submit report on allocation of the goods being granted exemption from import duty to the Director General of Customs and Excise.

(2) For imported goods by any stipulated agency or institution as referred to in paragraph (1), shall obtain exemption from import duty as referred to in Article 2, after obtaining decision of exemption from the Director General of Customs and Excise on behalf of the Minister of Finance submitting the application supported by attachments:

• a. detail of the total number and types of goods being requested for exemption from import duty and the amount of customs thereof;
• b. statement letter from the grantor of gifts overseas (gift certificate) stating that the goods are delivery of gifts which procurement is not using Indonesian foreign exchange; and
• c. recommendation from the relevant technical ministry.

(3) For imported goods by any agency or institution that is not stipulated yet as intended in paragraph (1), shall obtain exemption from import duty as intended in Article 2, after obtaining decision on exemption from the Minister of Finance which application is submitted through the Director General of Customs and Excise supported by:

• a. detail of the amount and type of goods which exemption is being requested for and the amount of customs thereof;
• b. statement letter from the grantor of gifts overseas (gift certificate) stating that it is delivery is gifts and procurement thereof is not using Indonesian foreign exchange; and
• c. recommendation from the relevant technical ministry."

2. Amend the Attachment by adding six (6) points, namely points 56, 57, 58, 59, 60, 61, and 62, which read as follows:

Article II

1. By the time this Regulation of the Minister of Finance takes effect, Decision of the Minister of Finance No. 496/KMK.01/2000 concerning Stipulation Pos Keadilan Peduli Ummat Foundation as Agency/Institution that obtains Exemption from Import Duty and Excise shall revoke and declared null and void.

2. This Regulation of the Minister of Finance shall take effect on the date it is enacted.

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

Stipulated in Jakarta
On November 16, 2009
MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI