REGULATION OF THE MINISTER OF FINANCE
NUMBER 188/PMK.011/2009

CONCERNING
GOVERNMENT-BORNE DUTIES ON THE IMPORT OF GOODS AND MATERIALS TO MAKE PLASTIC PACKING IN BUDGET YEAR 2009

BY THE GRACE OF ALMIGHTY GOD
THE MINISTER OF FINANCE,

Considering:

• a. that in an effort to increase the competitive edge of domestic plastic packing industry, it is necessary to provide fiscal incentives in the form of government-borne duties on the import of goods and materials to make plastic packing;
• b. that the import of goods and materials to make plastic packing met the criteria and qualifications for government borne duties pursuant to Article 2 of Regulation of The Minister of Finance No. 241/PMK.011/2008 concerning Government-Borne Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to Serve the Public Interests and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2009;
• c. that based on consideration as intended in a. and b., and in an effort to implement provisions in Article 3 paragraph (2) Regulation of The Minister of Finance No. 241/PMK.011/2008 concerning Government Borne Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to Serve the Public Interests and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2009, it is necessary to stipulate Regulation of The Minister of Finance concerning Government-Borne Duties on the Import of Goods and Materials to make Plastic Packing in Budget Year 2009;

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 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
• 2. Law No. 17/2003 concerning State Finance (Statute Book No. 47/2003, Supplement to Statute Book No. 4286);
• 3. Law No. 1/2004 concerning State Treasury (Statute Book No. 5/2004, Supplement to Statute Book No. 4355);
• 4. Law No.41 of 2008 concerning State Budget of Revenue and Expenses (APBN) of Fiscal Year 2009 (Statute Book No. 171/2008, Supplement to Statute Book No. 4920 as amended by Law No. 26/2009 (Statute Book No. 118/2009, Supplement to Statute Book No. 5041);
• 5. Presidential Decree No. 84/P/2009;
• 6. Regulation of The Minister of Finance No. 241/PMK.011/2008 concerning Government-Borne Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to Serve the Public Interests and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2009;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING GOVERNMENT-BORNE DUTIES ON THE IMPORT OF GOODS AND MATERIALS TO MAKE PLASTIC PACKING IN BUDGET YEAR 2009

Article 1

In this Regulation:

1. Companies are companies engaged in plastic packing production.

2. Goods and materials are supporting materials are used to produce plastic packings.

Article 2

(1) The import of goods and materials as lay down in Attachment to this Regulation of The Minister of Finance that is an integral part of this Regulation of the Minister of Finance, shall be granted government-borne duties.

(2) The government-borne duties as intended in paragraph (1) shall be granted with a budget ceiling of Rp 32,040,000,000.00 (thirty two billion forty million rupiahs).

(3) The budget allocations for the government-borne duties with the ceiling as intended in paragraph (2) for companies shall be set by the Director General of Agro and Chemical Industry, Ministry of Industry as the proxy of budget user.

Article 3

(1) To obtain the government-borne duties as intended in Article 2, companies shall file applications to the Director General of Customs and Excise by enclosing a plan for import of goods (RIB) already approved and validated by the Director General of Agro and Chemical Industry, Ministry of Industry.

(2) Plan for import of goods as intended in paragraph (1) shall at least contains the following data:

• a. Number and date of RIB;
• b. Name of company;
• c. Taxpayer code number (NPWP);
• d. Address;
• e. The customs office where goods are entered;
• f. Description, types and technical specifications of goods;
• g. Tariff Post (HS);
• h. The number/units of goods;
• i. Estimate of import price;
• j. Origin Country;
• k. Estimate of government-borne duties; and
• l. Chiefs of company.

Article 4

(1) The Director General of Customs and Excise shall approve or reject the applications as intended in Article 3 no later than 14 (fourteen) days after the applications have been received in a complete manner.

(2) If the applications as intended in paragraph (1) are approved, the Director General of Customs and Excise on behalf of The Minister of Finance shall issue Decision of The Minister of Finance concerning government-borne duties on the import of goods and materials to make plastic packing, for certain Company.

(3) If the applications as intended in paragraph (1) are not approved, the Director General of Customs and Excise on behalf of The Minister of Finance shall issue rejection letter.

Article 5

(1) In connection with the import of goods and materials granted government-borne duties under Decree of The Minister of Finance as intended in Article 4 paragraph (2) the Customs and Excise Supervisory and Service Office or Primary Service Office concerned shall put a stamp "GOVERNMENT-BORNE DUTIES BASED ON REGULATION OF THE MINISTER OF FINANCE NO. 188/PMK.011/2009" on all sheets of import customs notification.

(2) The import customs notification as intended in paragraph (1) shall be used as the basis for the recording of receipts from government-borne duties and allocated as expenditure of tax subsidy in the same amount.

Article 6

The reporting and accountability of the government-borne duties as intended in Article 2 follows certainty in Regulation of The Minister of Finance on the accounting and reporting systems of the central government's finance.

Article 7

(1) The goods and materials imported by the companies as intended in Article 4 paragraph (2) shall be used by the relevant companies to make plastic packing and shall not be transferred to other party.

(2) The companies abusing provisions 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.

Article 8

The Director General of Customs and Excise is instructed to implement this Regulation of The Minister of Finance.

Article 9

This Regulation of The Minister of Finance shall be subject to evaluation no later than 3 (three) months after this Regulation of The Minister of Finance is stipulated.

Article 10

This Regulation of The Minister of Finance shall come into force as from the date of promulgation and be valid until December 31, 2009.

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

Stipulated in Jakarta
on November 18, 2009
MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI

ATTACHMENT OF REGULATION OF THE MINISTER OF FINANCE NUMBER 188/PMK.011/2009 CONCERNING GOVERNMENT-BORNE DUTIES ON THE IMPORT OF GOODS AND MATERIALS TO MAKE PLASTIC PACKING IN BUDGET YEAR 2009

LIST OF GOODS AND MATERIALS TO MAKE PLASTIC PACKING THAT GET GOVERNMENT-BORNE DUTIES IN BUDGET YEAR 2009

I. Raw Material of Flexible Packing

II. Raw Material of Rigid Packing (Injection & Blow Moulding):

MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI