REGULATION OF THE MINISTER OF FINANCE
No. 15/PMK.011/2011

CONCERNING
THE THIRD AMENDMENT TO DECREE OF THE MINISTER OF FINANCE No. 580/KMK.04/2003 CONCERNING MECHANISM OF IMPORT FACILITIES DESTINED TO EXPORT AND SUPERVISION THEREOF

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

Considering:

a. that in order to provide better justice and legal certainty in the granting of fiscal facilities in a bid to drive up the export of non-oil and gas commodities, it is necessary to adjust provisions on the basis for the imposition of tax in the framework of the calculation of Value Added Tax and Sales Tax on Luxury Goods;

b. that based on consideration as intended in paragraph a, it is necessary to stipulate a regulation of the Minister of Finance concerning the Third Amendment to the Regulation of the Minister of Finance No. 580/KMK.04/2003 concerning Mechanism of Import Facilities Destined to Export and Supervision Thereof;

In view of:

1. Law No. 6/1983 concerning Taxation General Provisions and Procedures (Statute Book No. 49/1983, Supplement to Statute Book No. 3262) as amended several times and the latest by Law No. 16/2009 (Statute Book No. 62/2009, Supplement to Statute Book No. 4999);

2. Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (Statute Book No. 51/1983, Supplement to Statute Book No. 3264) as amended several times, the latest by Law No. 42/2009 (Statute Book No. 150/2009, Supplement to Statute Book No. 5069);

3. 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);

4. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) as amended by Law No. 39/2007 (Statute Book of the Republic of Indonesia No. 105/2007, Supplement to Statute Book No. 4755);

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

6. Decree of the Minister of Finance No. 580/KMK.04/2003 concerning Mechanism of Import Facilities Destined to Export and Supervision Thereof as amended several times, the latest by Regulation of the Minister of Finance No. 111/PMK.010/2006;

HAS DECIDED:

To stipulate:

THE REGULATION OF THE MINISTER OF FINANCE CONCERNING THE THIRD AMENDMENT TO DECREE OF THE MINISTER OF FINANCE No. 580/KMK.04/2003 CONCERNING MECHANISM OF IMPORT FACILITIES DESTINED TO EXPORT AND SUPERVISION THEREOF

Article I

Decree of the Minister of Finance No. 580/KMK.04/2003 concerning Mechanism of Import Facilities Destined to Export and Supervision Thereof as amended several times by Regulation of the Minister of Finance:

• a. No. 36/PMK.04/2005;
• b. No. 111/PMK.010/2006,
• shall be amended as follows:

1. Provision of Article 13 paragraph (1) and paragraph (2) shall be amended, and 1 (one) paragraph is supplemented, so that Article 13 read as follows:

"Article 13

(1) In case of companies selling by products, remainders of production, spoiled production and raw materials made of imported raw materials to Other Indonesia Customs Area (DPIL), the companies shall be obliged to pay:

• a. Import Duty (BM) as high as:
• 1) 5% (five percent) multiplied by the selling price, if the tariff on the raw materials is 5% or more.
• 2) The effective tariff multiplied by the selling price, if the tariff on the raw materials is less than 5% (five percent).
• b. Excise in accordance with the effective tariff; and
• c. Value Added Tax and Sales Tax on Luxury Goods originally not collected with the tax basis as much as the selling price.

(2) Officials shall inspect before the goods as intended in paragraph (1) are sold to DPIL.

(3) In case the side production, remainder of production, spoiled production and spoiled raw materials that should be available in companies cannot be accounted:

• a. the companies, besides paying import duty and/or tax, shall also be subject to fine as high as 100% (one hundred percent) of the import duty and/or excise payable, plus interest in accordance with customs and/or excise legislation;
• b. the companies, besides paying PPN and PPnBM, shall also be subject to sanction in accordance with taxation legislation.

(4) The companies shall be obliged to collect PPN and PPnBM from the sales of side production, remainder of production, spoiled production, and spoiled raw materials as intended in paragraph (1)."

2. Between Article 26 and Article 27 is inserted 1 (one) Article, that is Article 26A, read as follows:

"Article 26A

Other Indonesia Customs Area (DPIL) in this Ministerial Regulation is other place inside customs area in accordance regulation in customs."

Article II

This Ministerial Regulation shall come into force on the date of stipulation.

For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on January 24, 2011
MINISTER OF FINANCE,
signed,
AGUS D.W. MARTOWARDOJO