REGULATION OF THE MINISTER OF FINANCE
No. 27/PMK.011/2011

CONCERNING
FIFTH 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 on the imported goods in the form delivery of gifts for general religious devotion, social service and cultural service, is given exemption from import duty and excise based on 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. 177/PMK.04/2009

b. that in the framework of fastening and simplification of process service on imported goods in the form of delivery of goods for general religious devotion, social service and cultural service, it is necessary to change mechanism to give exemption from import duty and excise on imported goods for general religious devotion, social service and cultural service;

c. that based on consideration as intended in a and b above, it is necessary to stipulate Regulation of the Minister of Finance concerning Fifth Amendment to Decision of the Minister of Finance No. 144/KMK.05/l997 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. 56/P/2010;

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. 177/PMK.04/2009;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING FIFTH 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

To amend provision in Article 3 of 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 by Regulation of the Minister of Finance:

• a. No. 22/PMK.04/2006;
• b. No. 67/PMK.04/2006;
• c. No. 64/PMK.04/2007;
• d. No. 177/PMK.04/2009,
• so Article as to read as follows:

"Article 3

(1) Application to get exemption from import duty and tax on the imported goods as intended in Article 2, can be filed by:

• a. any agency or institution operating in general religious devotion, social service and cultural service are decided by Minister of Finance; or
• b. other agency or institution than as intended in paragraph a.

(2) To obtain decision as agency or institution as intended in paragraph (1) a, shall be obligated 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.

(3) To obtain exemption from import duty and excise on the imported goods as intended in paragraph (1), application is proposed to Minister of Finance through Director General of Customs and Excise with attention to Director of Customs Facility with following 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 (give certificate) stating procurement is not using Indonesian foreign exchange and statement that goods are delivery of gifts.
• c. recommendation from the relevant technical ministries.

(4) On the application proposed by agency or institution as intended in paragraph (1) a, Director of Customs Facility by delegation from Director General of Customs and Excise on behalf of Minister of Finance shall issues decision of the Minister of Finance concerning exemption from import duty and excise.

(5) On the application proposed by agency or institution as intended in paragraph (1) b, Director of Customs Facility by delegation from Director General of Customs and Excise on behalf of Minister of Finance shall issues decision of the Minister of Finance concerning exemption from import duty and excise, after get approval from Director General of Customs and Excise on behalf of the Minister of Finance."

Article II

1. By the time this Regulation of the Minister of Finance takes effect, applications of exemption from import duty and excise on the Imported Goods in the form of Delivery of Gifts for General Religious Devotion, Social Service and Cultural Service are processing, will be processed based on this Regulation of the Minister of Finance.

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 February 24, 2011
MINISTER OF FINANCE,
signed,
AGUS D.W. MARTOWARDOJO