a. that in the framework to fulfill supply of goods and/or service for public interest and to increase the competitive edge of domestic electronic components and/or products industry, it is necessary to provide fiscal incentives in the form of Government Borne Import Duty on the import of goods and material by electronic components and/or products industry;
b. that imported of goods and materials for electronic components and/or products industry, fulfills criteria and conditions to get government borne import duties according to Article 2 of Regulation of the Minister of Finance No. 261/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 2011;
c. that in the framework to provide Government Borne Import Duty on the import of goods and materials for electronic components and/or products industry as intended in paragraph b, it is stipulated budget ceiling for Government Borne Import Duty for Budget Year 2011;
d. that based on consideration as intended in paragraph a, paragraph b, and paragraph c, as well as in the framework to implement provision in Article 3 paragraph (4) of Regulation of the Minister of Finance No. 261/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 2011, 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 Electronic Components and/or Products in Budget Year 2011;
1. Law No. 10 of 1995 concerning Customs (Statute Book No. 75 of 1995, Supplement to Statute Book No. 3612) as amended by Law No. 17 of 2006 (Statute Book No. 93 of 2006, Supplement to Statute Book No. 4661);
2. Law No. 17 of 2003 concerning State Finance (Statute Book No. 47 of 2003, Supplement to Statute Book No. 4286);
3. Law No. 1 of 2004 concerning State Treasury (Statute Book No. 5 of 2004, Supplement to Statute Book No. 4355);
4. Law No. 10 of 2010 concerning State Budget of Revenue and Expenses of Fiscal Year 2011 (Statute Book No. 126 of 2010, Supplement to Statute Book No. 5167);
5. Presidential Decree No. 56/P of 2010;
6. Regulation of the Minister of Finance No. 63/PMK.05/2010 concerning Implementation Mechanism and Responsibility for Government Borne Import Duty;
7. Regulation of the Minister of Finance No. 261/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 2011;
REGULATION OF THE MINISTER OF FINANCE CONCERNING GOVERNMENT BORNE IMPORT DUTY ON THE IMPORT OF GOODS AND MATERIALS TO MAKE ELECTRONIC COMPONENTS AND/OR PRODUCTS IN BUDGET YEAR 2011.
In this Ministerial Regulation:
1. Companies are companies in industry engaged to make electronic components and/or products.
2. Goods and Materials to Make Electronic components and/or products hereinafter called Goods and Materials, are finishing goods, goods in processed and/or raw materials, include spare parts, components and sub-components to be processed, manufactured, or installed to make electronic components and/or products by the Companies.
(1) Government Borne Import Duty shall be granted on the import of Goods and Material as stated in Attachment of this Regulation of the Minister of Finance that is an integral part of this Regulation of the Minister of Finance.
(2) Government Borne Import Duty as intended in paragraph (1) is tax subsidy borne by the Government as intended in Regulation of the Minister of Finance concerning implementation mechanism and responsibility of Government Borne Import Duty.
(3) Government Borne Import Duty can not be given to:
a. Goods and Materials are charged general import duty tariff 0 % (nil percent);
b. Goods and Materials are charged import duty 0% (nil percent) based on international agreements;
c. Goods and Materials are charged Anti Dumping Import Duty/Temporary Anti Dumping Import Duty, Safety Measure Import Duty/Temporary Safety Measure Import Duty, Counter Import Duty, or Counter Strike Import Duty;
d. Goods and Materials are imported to Bonded Zone by using import customs notification document to get pending of import duty and tax in import; and/or
e. Goods and Materials are imported in the framework to use Import Facility for Export Purpose.
(4) Government Borne Import Duty as intended in paragraph (1) shall be granted with a budget ceiling of Rp 12,500,000,000 (twelve billion five hundred million rupiah).
(5) Minister of Finance as State General Treasury as Budget User of Part of State General Treasury stipulate Director General of Premium Industry of High Technology Base, Ministry of Industry as Proxy of Budget Users to implement payment of government borne tax subsidy expenses.
(6) Budget allocation of Government Borne Import Duty with budget ceiling as intended in paragraph (4) for companies, is stipulated by Proxy of Budget Users as intended in paragraph (5).
(1) To obtain the government borne import duties as intended in Article 2 paragraph (1), companies shall file applications to the Director General of Customs and Excise by enclosing a Plan for Import of Goods already approved and validated by the Director General of Premium Industry of High Technology Base, 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 Plan for Import of Goods;
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.
(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) Approval as intended in paragraph (1) may be approval to the part or approval to all of Goods and Materials are stated in Plan for Import of Goods that is attached at the application by the Company as intended in Article 3.
(3) If part of or all 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 Decree of The Minister of Finance concerning government borne import duties on the import of goods and materials to make electronic components and/or products by electronic components and/or products industry.
(4) 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 to the Company and state the reason of rejection..
(1) In connection with the import of goods and materials granted government borne import duties under Decree of The Minister of Finance as intended in Article 4 paragraph (3), the 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. 110/PMK.011/2011" 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.
(1) In case there is different of Goods and Materials will be imported with Goods and Materials are in Decree of the Minister of Finance as intended in Article 4 paragraph (2), Company can submit application to change Decree of the Minister of Finance.
(2) Application as intended in paragraph (1), is submitted to the Director General of Customs and Excise, attached with Changing Plan for Import of Goods already approved and validated by Director General of Premium Industry of High Technology Base, Ministry of Industry.
(1) The Director General of Customs and Excise shall approve or reject the changing applications as intended in Article 6 no later than 14 (fourteen) days after the applications have been received in a complete manner.
(2) Approval of changing application as intended in paragraph (1) may be approval to the part or approval to all of it.
(3) If part of or all the applications as intended in Article 6 are approved, the Director General of Customs and Excise on behalf of The Minister of Finance shall issue Decree of The Minister of Finance concerning government borne import duties on the import of goods and materials to make electronic components and/or products by electronic components and/or products industry.
(4) 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 and state the reason of rejection.
Implementation and responsibility on the Government Borne Import Duty as intended in Article 2 according to provisions in Regulation of the Minister of Finance that governs implementation mechanism and responsibility of Government Borne Import Duty.
(1) The goods and materials are granted Government Borne Import Duty shall be used by the relevant companies to make electronic components and/or products 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 Government Borne Import Duty as intended in Article 5 paragraph (1) is realized.
This Regulation of The Minister of Finance shall come into force on the date of stipulation and be valid until December 31, 2011.
For public cognizance, this Regulation of The Minister of Finance shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on July 18, 2011
MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO