a. that in the framework to fulfill supply of goods and/or service for public interest and to increase the competitive edge of domestic repairmen and/or maintenance of airplanes industry, it is necessary to provide fiscal incentives in the form of Government Borne Import Duty on the import of goods and material by repairmen and/or maintenance of airplanes industry;
b. that imported of goods and materials for repairmen and/or maintenance of airplanes 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 repairmen and/or maintenance of airplanes 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 Repair and/or Maintain Airplanes in Budget Year 2011;
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. 10/2010 concerning State Budget of Revenue and Expenses of Fiscal Year 2011 (Statute Book No. 126/2010, Supplement to Statute Book No. 5167);
5. Presidential Decree No. 56/P/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 REPAIR AND/OR MAINTAIN AIRPLANES IN BUDGET YEAR 2011.
In this Ministerial Regulation:
1. Companies are companies in industry engaged in repairmen and/or maintenance of airplanes, or commercial flight Companies that repair and/or maintain airplanes.
2. Goods and Materials to Repair and/or Maintain Airplanes hereinafter called Goods and Materials, are finishing goods, goods are in processed and/or raw materials, include spare parts and components to be processed, manufactured or installed, to repair and/or maintain airplanes 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:
(4) Government Borne Import Duty as intended in paragraph (1) shall be granted with a budget ceiling of Rp 38,034,000,000 (thirty eight billion thirty four million rupiah).
(5) Minister of Finance as State General Treasury as Budget User of Part of State General Treasury stipulate Director General of Air Transportation, Ministry of Transportation 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 Air Transportation, Ministry of Transportation.
(2) Plan for Import of Goods as intended in paragraph (1) shall at least contains the following data:
(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 repair and/or maintain airplanes by repairmen and/or maintenance of airplanes 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. 117/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 Air Transportation, Ministry of Transportation.
(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 repair and/or maintain airplanes by repairmen and/or maintenance of airplanes 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 repair and/or maintain airplanes 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 announced 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
LIST OF GOODS AND MATERIALS TO REPAIR AND/OR MAINTAIN AIRPLANES THAT GET GOVERNMENT BORNE IMPORT DUTY IN BUDGET YEAR 2011
| NO. | DESCRIPTION OF GOODS | FEDERAL SUPPLY CLASSIFICATION* |
| 1 | Spare parts of airplane frame, airplane components and accessories | 1560,1610,1615, 1620, 1630, 1650, 1680 |
| 2 | Tire and tube of airplanes (new and vulcanized) | 2620 |
| 3 | Airplanes pistons and the spare parts | 2810 |
| 4 | Airplanes jet engine and the spare parts | 2840 |
| 5 | Rocket engine to push airplanes and the spare parts | 2845, 2846 |
| 6 | Airplanes supporting engine and the spare parts | 2840, 6115 |
| 7 | Airplanes engine equipments for piston engine, turbine engine, jet engine, rocket engine, and supporting engine | 2915,2925, 2935, 2945, 2950, 2995 |
| 8 | Friction protection bars without supporting | 3110 |
| 9 | Glider bar without supporting | 3120 |
| 10 | Bars with supporting | 3139 |
| 11 | Radiator and air conditioner, heater and bar pressure equipments for airplanes | 1660 |
| 12 | Fan air circulation equipments and air compressor equipment for airplanes | 4130, 4140 |
| 13 | Fire extinguisher for airplanes and the accessories | 4210 |
| 14 | Safety equipments for airplanes and their complementary | 4220 |
| 15 | Equipment for pipe installation system and the complementary, napkins shelf, dispenser, and cleaner valves | 4510 |
| 16 | Room heater equipments and hot water storage tank for airplanes | 4520 |
| 17 | Pipes of airplanes | 4710, 4720 |
| 18 | Kinds of conduit pipe, metal pipe and pipe for airplanes | 4730 |
| 19 | Screws | 5305 |
| 20 | Bolts | 5306 |
| 21 | Inner bolts | 5307 |
| 22 | Nuts and rings | 5310 |
| 23 | Nail keys and nails | 5315 |
| 24 | Pressing nail | 5320 |
| 25 | Tightened equipment | 5825 |
| 26 | Materials for packing and gasket | 5330 |
| 27 | Kinds of spring | 5360 |
| 28 | Ring, shim and spacer | 5365 |
| 29 | Radio and television communication equipment, include entertainment video system for airplanes | 5821 |
| 30 | Radio and navigation equipment for airplanes | 5826 |
| 31 | Communication equipment for airplanes | 5831, 5965 |
| 32 | Radar equipment for airplanes | 5841 |
| 33 | Electronic modules | 5963 |
| 34 | Antenna, wave condenser and the equipments | 5985 |
| 35 | Optical fiber conductor | 6010 |
| 36 | Optical fiber cable | 6015 |
| 37 | Optical fiber cable circuit | 6020 |
| 38 | Optical fiber equipment | 6030 |
| 39 | Optical fiber connector | 6060 |
| 40 | Optical fiber accessories and the spare parts | 6070 |
| 41 | Optical fiber set | 6080 |
| 42 | Electric motor | 6105 |
| 43 | Generator, generator starter and spare parts for airplanes | 2925, 6115 |
| 44 | Fuel cell power units include components and the equipments | 6116 |
| 45 | Electric current changer, turning or not | 6125, 6130 |
| 46 | Rechargeable airplane batteries | 6140 |
| 47 | Airplanes lamps, ballast, lamp house, starter and the accessories | 6220, 6230, 6240, 6250 |
| 48 | Airplane alarm and signal system | 6340 |
| 49 | Navigation instrument in cockpit | 6605 |
| 50 | Airplane instruments | 6610 |
| 51 | Automatic control equipment like airplane control computer and the spare parts | 6615 |
| 52 | Engine instrument | 6620 |
| 53 | Liquid and gas instrument measurer and mechanical measurer | 6680 |
| 54 | Temperature and humidity measure and control instruments | 6685 |
| 55 | Chemical substances to maintain airplanes | 6810 |
| 56 | Cabin, chair, chair cover, and wall coat equipment for airplanes | 7210 |
| 57 | Floor closer and carpet for airplanes | 7220 |
| 58 | Curtain, window blind and curtain for airplanes | 7230 |
| 59 | Airplanes kitchen equipment (microwave, coffee maker, refrigerator etc.) with the equipments | 7310 |
| 60 | Cleaner and shiner | 7930 |
| 61 | Paint, coater, closer and glue | 8010 |
| 62 | Preserve and closer substances | 8030 |
| 63 | Airplanes special container, cargo tighter and the equipments | 8145, 1670 |
| 64 | Oil and solid grease (cutting oil, grease and hydraulic) | 9150 |
| 65 | Fabrication material made from plastic | 9330 |
| 66 | Kinds of fabrications non metal material | 9390 |
| 67 | Steel and iron bar and small bar | 9510 |
| 68 | Steel and iron plate, sheet, band and foil | 9515 |
| 69 | Non ferrous basic metal of bar and small bar, sheet, band and foil | 9530, 9535 |
| 70 | Identification and sign boards | 9905 |
| 71 | Supporting documents, technical documents and complementary in the form of books, technical drawing, tape, cartridge, and micro film for airplanes | 7610, 7650, 7670, 7690 |
| 72 | Precision measure equipments for airplanes | 5210, 5220 |
| 73 | Simulation equipment and supporting for training of pilot, technician and cabin crew, include the spare parts | 6910, 6930 |
| 74 | Operational supporting equipment in land special airplanes. The equipments and spare parts, except spare parts and carrier | 1730, 1740 |
| 75 | Spare parts and electronic components for airplanes navigation radar | 5905, 5910, 5915, 5920, 5935, 5940, 5945, 5950, 5977, 5995, 5999, 5961 |
| 76 | Equipment for special maintenance of airplanes | 4920 |
| 77 | Special equipment to measure and test airplanes electronics | 6625 |
| 78 | Washer motor | 4630 |
| 79 | Cockpit sound fader | 5835 |
| 80 | Sound fader equipment | 5640 |
| 81 | Chemical substance to prevent fungi and sponge | 6840 |
| 82 | Binder | 5340 |
| 83 | Working equipment | 5120 |
| 84 | Wire to move steer | 1640 |
* Federal Supply Classification (FSC) is classification system was issued by Department of Defense-USA on 2002
MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO