REGULATION OF THE MINISTER OF FINANCE
No. 205/PMK.011/2010

CONCERNING
GOVERNMENT BORNE IMPORT DUTIES ON THE IMPORT OF GOODS AND MATERIALS TO MAKE SPECIAL INK (TONER) IN BUDGET YEAR 2010

BY GRACE OF THE ALMIGHTY GOD,
THE MINISTER OF FINANCE,

Considering:

a. that in an effort to increase the competitive edge of domestic special ink (toner) production industry, it is necessary to provide fiscal incentives in the form of government borne import duties on the import of goods and materials to make special ink (toner);

b. that imported of goods and materials by special ink (toner) production industry fulfill criteria and conditions to get government borne import duties as certainty in Article 2 of Regulation of the Minister of Finance No. 07/PMK.011/2010 concerning Government Borne Import Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to serve the Public Interest and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2010;

c. that based on result of coordination meeting between related units with Ministry of Industry as supervisor of special ink (toner) production industry, imported of goods and materials by special ink (toner) production industry shall be granted with a budget ceiling for government borne import duty in budget year 2010 of Rp. 448,000,000.00 (four hundred forty eight million rupiah);

d. that based on consideration in a, b, and c, and in the framework to implement certainty in Article 3 paragraph (2) Regulation of the Minister of Finance No. 07/PMK.011/2010 concerning Government Borne Import Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to serve the Public Interest and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2010, it is necessary to stipulate Regulation of the Minister of Finance concerning Government Borne Import Duty on the Import of Goods and Materials to Make Special ink (toner) in Budget Year 2010;

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 (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. 47/2009 concerning State Budget of Revenue and Expenses of Fiscal Year 2010 (Statute Book No. 156/2009, Supplement to Statute Book No. 5075) as amended by Law No. 2/2010 (Statute Book No. 69/2010, Supplement to Statute Book No. 5132);

5. Presidential Decree No. 56/P/2010;

6. Regulation of The Minister of Finance No. 07/PMK.011/2010 concerning Government Borne Import Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to serve the Public Interest and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2010;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING GOVERNMENT BORNE IMPORT DUTIES ON THE IMPORT OF GOODS AND MATERIALS TO MAKE SPECIAL INK (TONER) IN BUDGET YEAR 2010

Article 1

In this Regulation:

1. Companies are companies in industry engaged to make special ink (toner).

2. Goods and Materials for special ink (toner) production industry hereinafter called Goods and Materials are Goods and Materials in every kinds and composition include spare parts and components to be processed, manufactured, or installed by the Companies.

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 import duties.

(2) The government borne import duties as intended in paragraph (1) shall be granted with a budget ceiling of Rp 448,000,000.00 (four hundred forty eight million rupiahs).

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

Article 3

(1) To obtain the government borne import 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 Transportation and Telematics Industry.

(2) Plan for Import of Goods (RIB) as intended in paragraph (1) shall at least contains the following data:

a. number and date of Plan for Import of Goods (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 import 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 import duties on the import of Goods and Materials to make special ink (toner) for certain Companies.

(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 import duties under Decision of The Minister of Finance as intended in Article 4 paragraph (2) the local Customs and Excise Supervisory and Service Office or Customs and Excise Primary Service Office concerned shall put a stamp "GOVERNMENT BORNE IMPORT DUTIES BASED ON REGULATION OF THE MINISTER OF FINANCE NO. 205/PMK.011/2010" 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 import duties and allocated as expenditure of tax subsidy in the same amount.

Article 6

The reporting and accountability of the government borne import duties as intended in Article 2 follow 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 special ink (toner) 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 12 (twelve) months after this Regulation of The Minister of Finance is stipulated.

Article 10

This Regulation of The Minister of Finance shall come into force on the date of stipulation and be valid until December 31, 2010.

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 24, 2010
MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO

ATTACHMENT