to Indonesian
a. that Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 concerning Amendment to Law No. 10/1995 concerning Customs expanding the function of Bonded Piling Place;
b. that in the framework to improve investment, it is necessary to grant fiscal incentive in the customs and tax sectors at the Bonded Piling Place to the investors;
c. that the provisions of Article 44 paragraph (2) and Article 46 paragraph (5) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 concerning Amendment to Law No. 10/1995 concerning Customs delegating its authority to further govern in Government Regulation;
d. that based on the provision in Article 16B of Law No. 8/1983 concerning Value Added Tax on Luxurious Goods and Services and Sales Tax as amended several times and lately amended by Law No. 18/2000 concerning Second Amendment to Law No. 8/1983 concerning Value Added Tax on Luxurious Goods and Services and Sales Tax, Bonded Piling Place may be granted tax facilities that is stipulated by Government Regulation;
e. that based on the consideration as intended in paragraph a until paragraph d, it is necessary to stipulate Government Regulation concerning Bonded Piling Place;
1. Artide 5 paragraph (2) of the 1945 Constitution of the State of the Republic of Indonesia;
2. Law No. 7/1983 concerning Income Tax (Statute Book No. 50/1983, Supplement to Statute Book No. 3263) as amended several times, the latest by Law No. 36/2008 concerning Fourth Amendment to Law No. 7/1983 concerning Income Tax (Statute Book No. 133/2008, Supplement to Statute Book No. 4893);
3. Law No. 8/1983 concerning Value Added Tax on the Goods and Services and Sales Tax on the Luxury Goods (Statute Book No. 51/1983, Supplement to Statute Book No. 3264) as amended several times, the latest by Law No. 18/2000 concerning Second Amendment to Law No. 8/1983 concerning Value Added Tax on the Goods and Services and Sales Tax on the Luxury Goods (Statute Book No. 128/2000, Supplement to Statute Book No. 3986);
4. 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. 93/1995, Supplement to Statute Book No. 4661);
GOVERNMENT REGULATION CONCERNING BONDED PILING PLACE.
In this Government Regulation:
1. Bonded Piling Place is a construction, place, or zone that complies with certain requirements used to pile goods for certain purposes that obtained deferred payment of Import Duty.
2. Bonded Warehouse is Bonded Warehouse to pile imported goods, which may be accompanied by 1 (one) or more activity in the form of wrapping/re-wrapping, selecting, combining, packaging, fixing, cutting, of certain goods within certain period for re-export.
3. Bonded Zone is Bonded Storage Place to pile imported goods and/or goods originating from other places of Customs area to be processed or combined, the result of which are mainly for export.
4. Bonded Exhibition Place is Bonded Piling Place to pile imported goods within certain period with or without goods from the Customs Area for exhibition.
5. Duty Free Shop is Bonded Piling Place to pile imported goods and/or goods originating from Customs area for sale to certain people.
6. Bonded Auction Place is Bonded Piling Place to store of imported goods for certain period for sale by auction.
7. Bonded Recycle Zone is Bonded Piling Place to pile imported goods for a certain period wherein recycle activity of imported waste and/or originating from Customs area is conducted so as to produce goods with higher added and economic value.
8. Living Environment Document is document stating effort for management and monitoring of living environment consisting of document of analysis of living environmental impact or document on living environmental management and monitoring efforts in accordance with the requirements in the provisions in the statutory regulation on living environmental management.
9. Customs Area is territory of the Republic of Indonesia covering the land, waters, and airspace over it and certain places within the Exclusive Economic Zone and Continental Basis wherein the Law on Customs prevails.
10. Minister is Minister of Finance of the Republic of Indonesia,
11. Director General is Director General of Customs and Excise.
12. Tax in the Framework of Import is Value Added Tax, Sales Tax on Luxurious Goods and/or Income Tax Article 22.
(1) Bonded Piling Place may be in the form of:
(2) Bonded Piling Place as intended in paragraph (1) shall be Customs Zone and is fully under the supervision of the Directorate General of Customs and Excise.
(1) Import of goods to Bonded Piling Place may come from:
2) Delivery of taxable services in, to or from Bonded Piling Place shall be charged Value Added Tax in accordance with the provisions in the statutory regulation on tax matter.
(3) Utilization of taxable intangible goods and/or taxable services outside Customs Area at Bonded Piling Place is subject to Value Added Tax in accordance with the provision in the statutory regulation on tax matter.
(1) Goods coming from Bonded Piling Place may be delivered to:
(2) Clearing out goods from Bonded Piling Place for destination outside Customs Area as intended in paragraph (1) a shall apply the provision on customs on export.
(3) Clearing out taxable goods from Bonded Piling Place to other places within the Customs area as intended in paragraph (1) c, is subject to Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods
(4) Tax invoice shall be issued by the entrepreneur for delivery of taxable goods as intended in paragraph (3).
(5) Clearing out imported goods from Bonded Piling Place to other places within the Customs area as intended in paragraph (1) c, shall apply the provision on customs matter on import.
(6) The imported goods as intended in paragraph (5) must be cleared out by notification to import customs submitted by Bonded Piling Place.
Bonded Piling Place Entrepreneur shall be responsible for Import Duty and overdue tax on the goods piled his Bonded Piling Place.
(1) Operation and exploitation of Bonded Warehouse are conducted within the Bonded Warehouse.
(2) The Bonded Warehouse as intended in paragraph (1) shall be operated by the Bonded Warehouse operator in the form of Indonesian legal entity domiciled in Indonesia.
(3) The operation of Bonded Warehouse as intended in paragraph (2) to provide and manage the zone for Banded Warehouse operational activities.
(4) In one Bonded Warehouse one or more operation of Bonded Warehouse may be conducted.
(5) Operation of Bonded Warehouse as intended in paragraph (1) shall be conducted by:
(6) Bonded Warehouse Entrepreneur and the entrepreneur at the Bonded Warehouse as intended in paragraph (5) exercise piling activities of imported goods within a certain period of time.
(7) The piling of imported goods activities as intended in paragraph (6) may be added with one or more activities n the form of wrapping, re-wrapping, sorting, combining (kitting), packaging, fixing, and/or cutting of certain goods within a certain period of time for re-export.
(8) Bonded Warehouse Entrepreneur and entrepreneur in the Bonded Warehouse as intended in paragraph (5) must be in the form of Indonesian legal entity and domiciled in Indonesia.
(1) The goods imported from outside Customs Area to the Bonded Warehouse must be:
(2) The goods taken from the Bonded Warehouse and put into the Bonded Warehouse in the form of returned and/or rejected goods shall be:
(3) If the imported goods as intended in paragraphs (1) and (2) are cleared out to other places within the Customs Ares are for use, the Bonded Warehouse Entrepreneur shall be obliged to settle the Import Duty and Tax in the Framework of Import.
(4) Based on the delivery of the goods from the Bonded Warehouse to other places within the Customs Area, the Bonded Warehouse Entrepreneur and entrepreneur at the Bonded Warehouse shall be obliged to issued tax invoice and collect Value Added Tax according to the provision in the statutory regulation on taxes.
(5) The goods as intended in paragraphs (1) and (2) are not goods for consumption at the Bonded Warehouse.
(1) The place for Bonded Warehouse and grant of license to be Bonded Warehouse operator for a certain period of time shall be determined by in Decree of the Minister.
(2) To obtain decision for a place for Bonded Warehouse and license to be Bonded Warehouse operator as as intended in paragraph (1) the party to be acting as Bonded Warehouse operator must comply with requirements below:
(1) The grant of license to Bonded Warehouse entrepreneur or a certain period shall be stipulated in Decree of the Minister.
(2) To obtain license as Bonded Warehouse entrepreneur as as intended in paragraph (1), the party wishing to be Bonded Warehouse entrepreneur shall be obliged to comply with the requirements below:
(1) The grant of license to be Bonded Warehouse entrepreneur and decision as Bonded Warehouse operator for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain license to be Bonded Warehouse entrepreneur and to be entrepreneur in Bonded Warehouse as as intended in paragraph (1), the party wishing to be entrepreneur in Bonded Warehouse shall be obliged to comply with the requirements below:
Imported goods piled in Bonded Warehouse may be cleared out to:
(1) Bonded Zone operation and exploitation are conducted within the Bonded Zone.
(2) Bonded Zone operation as intended in paragraph (1) shall be conducted by Bonded Zone operator in the form of Indonesian legal entity and domiciled in Indonesia.
(3) The Bonded Zone operator as intended in paragraph (2) shall provide and manage the zone for Bonded Zone exploitation activities.
(4) In 1 (one) Bonded Zone more than one Bonded Zone operations may be conducted.
(5) Operation of the Bonded Warehouse as intended in paragraph (1) shall be conducted by:
(6) Bonded Zone entrepreneur and entrepreneur in Bonded Zone as as intended in paragraph (5) shall conduct piling activity of imported goods and/or goods originating from other places within the Customs Area to be processed or to be combined, which products are mainly for export.
(7) Bonded Zone entrepreneur and entrepreneur within Bonded Zone as as intended in paragraph (5) must be in the form of Indonesian legal entity and domiciled in Indonesia.
Bonded Warehouse operation may be conducted in the Bonded Zone.
(1) The goods coming from outside the Customs Area into the Bonded Zone shall be:
(2) The goods coming from Bonded Piling Place into the Bonded Zone shall be:
(3) The Bonded Piling Place entrepreneur shall be obliged to issue tax invoice sealed with free from Value Added Tax or Sates Tax on Luxurious Goods stamp for placement of goods coming from Bonded Piling Place to the Bonded Zone.
(4) No Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods shall be collected on goods coming from other places within the Customs Area to the Bonded Zone.
(5) With respect to goods coming from other places within the Customs Area to the Bonded Zone, entrepreneurs in other places shall be obliged to issue tax invoice sealed with free from Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp.
(6) If the imported goods as intended in paragraphs (1) and (2) are cleared out to other places within the Customs Area for consumption, the entrepreneur of Bonded Zone or entrepreneur at the Bonded Zone shall be obliged to settle Import Duty and Tax in the Framework of Import.
(7) At delivery of the goods from the Bonded Zone to other places within the Customs Area, the entrepreneur of the Bonded Zone or entrepreneur at the Bonded Zone shall be obliged to issue tax invoice and collect Value Added Tax according to the provision in the statutory regulation on taxes.
(8) The goods as intended in paragraphs (1), (2), and (4), are not for consumption at the Bonded Zone concerned.
(1) Imported goods shall be capital goods and office equipment imported into Bonded Zone shall be granted deferred Import Duty and shall be free from Tax in the Framework of Import.
(2) The provision as intended in paragraph (1) shall not apply on used up office equipment.
(3) Further provision on criteria for capital goods and office equipment subject to deferred payment of Import Duty and free from Tax in the Framework of Import as as intended in paragraph (1) shall be governed by Regulation of the Minister.
(1) Decision on a place to be regard as Bonded Zone and the grant of license to Bonded Zone operator for a certain period shall be stipulation in Decree of the Minister.
(2) In order to obtain specified place to be determined as Bonded Zone and license for Bonded Zone operator as intended in paragraph (1), the party wishing to become Bonded Zone operator shall be obliged to comply with the requirements below:
(1) Grant of license to Bonded Zone entrepreneur for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain license by Bonded Zone entrepreneur as intended in paragraph (1), the party wishing to become Bonded Zone entrepreneur shall be obliged to comply with the requirements below:
(1) The grant of license to Bonded Zone entrepreneur and decision to be Bonded Zone operator for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain license by Bonded Zone entrepreneur as intended in paragraph (1), the party wishing to become Bonded Zone entrepreneur shall be obliged to comply with the requirements below:
(1) Bonded Zone Entrepreneur and entrepreneur in Bonded Zone may sub-contract and/or accept sub-contracted work from Bonded Zone entrepreneur part of processing activities to and/or from Bonded Zone entrepreneur and other entrepreneur in Bonded Zone and/or industrial company in other place within the Customs Area.
(2) No sub-contract work as intended in paragraph (1) may be made for work which is only initial examination, sorting, final examination, or packing.
(3) The sub-contracted work as intended in paragraph (1) must be made based on sub-contract agreement.
(4) If the Bonded Zone entrepreneur and entrepreneur in the Bonded Zone deliver the sub-contracted work to industrial company in other place within the Customs Area and Bonded Zone entrepreneur shall be obliged to submit the customs document against guarantee based on the provision in the statutory regulation on Customs matter.
(5) Release of goods out from one Bonded Zone to another Bonded Zone or other place within the Customs Area in the context of sub-contract shall be granted for a certain period.
(6) Release of goods as intended in paragraph (5) sha be free Import Duty and/or free Value Added Tax.
(7) For re-import of goods in sub-contract work from other Bonded Zone or other place within the Customs Area to Bonded Zone as intended in paragraph (4) shall be granted deferred payment of Value Added Tax.
(8) Failure to re-import the goods as intended in paragraph (5) to Bonded Zone where the goods are cleared from, then:
(9) Further provision on the period for goods releasing under sub-contract as intended in paragraph (5) shall be governed in Regulation of the Minister.
(1) Bonded Zone Entrepreneur or entrepreneur in Bonded Zone may clear the remaining products produced in the Bonded Zone to other place within the Customs Area.
(2) The remaining product as intended in paragraph (1) in the form of hazardous and toxic waste may be cleared out from the Bonded Zone for re-cycle or destroyed to be conducted according to the provision in the statutory regulation.
(3) The remaining product as intended in paragraph (1) cleared out to other place within the Customs Area is regarded as exception from the import commercial system.
(1) Bonded Exhibition operation and exploitation shall be conducted in Place for Bonded Place for Exhibition.
(2) Bonded Place for Exhibition may be permanent or temporary.
(3) Operation of Bonded Place for Exhibition as intended in paragraph (1) shall be conducted by operator of Bonded Place for Exhibition in the form of Indonesian legal entity and domiciled in Indonesia.
(4) Operator of Bonded Place for Exhibition as intended in paragraph (3) shall conduct activity in the provision and management of the zone for shall conduct provision and management of the zone for exploitation of Bonded Place for Exhibition.
(1) Exploitation of Bonded Place for Exhibition shall be conducted by:
(2) Exploitation of temporary Bonded Place for Exhibition shall be conducted by temporary entrepreneur of Bonded Place for Exhibition.
(3) entrepreneur of Bonded Place for Exhibition and entrepreneur in Bonded Place for Exhibition as intended in paragraphs (1) and (2) shall be in the form of Indonesian legal entity domiciled in Indonesia.
Entrepreneur of Bonded Place for Exhibition and entrepreneur in Bonded Place for Exhibition as intended in Article 22 paragraphs (1) and (2) shall conducted piling of imported goods within a certain period with or without goods coming from Customs Area for exhibition.
(1) Goods coming from outside Customs Area to Bonded Place for Exhibition shall be:
(2) Goods coming from Bonded Place for Exhibition to Bonded Place for Exhibition shall be:
(3) For goods coming from Bonded Place for Piling to Bonded Place for Exhibition, the entrepreneur of Bonded Piling Place shall be obliged to issue tax invoice sealed by free from Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp.
(4) Taxable goods in the form of exhibition goods coming from other place within the Customs Area to Bonded Place for Exhibition shall be free from Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods.
(5) No charge shall be made for goods coming from other place within Customs Area to the Bonded Place for Exhibition, the entrepreneur in the other place shall be obliged to issue tax invoice sealed by Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp.
(6) If the goods as intended in paragraph (4) are re-delivered to the entrepreneur in the other place within the Customs Area, the Bonded Place for Exhibition entrepreneur c entrepreneur in the Bonded Place for Exhibition shall be obliged to issued tax invoice and deliver the goods subject to Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods according to the provision in the statutory regulation on taxes.
(7) If the imported goods as intended in paragraphs (1) and (2) are cleared out to other place within the Customs Area are intended for consumption, the entrepreneur of Bonded Place for Exhibition or entrepreneur in the Bonded Place for Exhibition shall be obliged to settle Import Duty and Tax in the Framework of Import.
(8) For the goods delivered from Bonded Place for Exhibition to other place within the Customs Area, the entrepreneur of Bonded Place for Exhibition or entrepreneur in the Bonded Place for Exhibition shall be obliged to issue tax invoice and charge Value Added Tax according to the provision in the statutory regulation on taxes.
(9) The goods as intended in paragraphs (1), (2) and (4), are not goods for consumption in the Bonded Place for Exhibition concerned.
(1) Determination of place as Bonded Place for Exhibition and grant of license to operator of Bonded Place for Exhibition for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain decision and permanent license as intended in paragraph (1) the party wishing to be operator shall be obliged to comply with the requirements below:
(3) To obtain temporary designated Bonded Place for Exhibition and license for operation of Bonded Place for Exhibition as intended in paragraph (1) the party wishing to be the operator shall be obliged to comply with the requirements below:
(1) Grant of license to entrepreneur of Bonded Place for Exhibition for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain license for entrepreneur of Bonded Place for Exhibition as intended in paragraph (1), the party wishing to be the operator of Bonded Place for Exhibition shall be obliged to comply with the requirements be:
a. holds Industrial Business License, Living Environmental Document, and other permits from the relevant technical agency; and
b. has reported its business to be ratified as Taxable Entrepreneur and has submitted Annual Tax Returns on Income Tax for the last financial year that is obliged to submit Annual Tax Returns.
(1) Grant of license to entrepreneur of Bonded Place for Exhibition and decision as operator of Bonded Place for Exhibition for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain license to be entrepreneur of Bonded Place for Exhibition and decision as to be operator of Bonded Place for Exhibition as as intended in paragraph (1), the party wishing to become entrepreneur also acting as operator of Bonded Place for Exhibition shall be obliged to comply with the requirements below:
(1) Free duty goods are sold in Free Duty Shop.
(2) Operation and exploitation of Free Duty Shop as intended in paragraph (1) are conducted by Free Duty Shop at the same time Free Duty Shop also acts and Indonesian legal entity domiciled in Indonesia.
Duty Free Shop may be located at the:
(1) Goods imported from offsite the Customs Area to Duty Free Shops shall be:
(2) Goods taken out from Bonded Warehouse and put in Duty Free Shops shall be:
(3) For placement of goods taken out from Bonded Warehouse to Duty Free Shops, the Bonded Warehouse operator or entrepreneur shall be obliged to issue tax invoice affixed with free from Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods.
(4) Goods taken out from other place within the Customs Area to Duty Free Shops shall be free of Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods.
(5) The goods taken out from other places within the Customs Area to Duty Free Shop, the entrepreneur in the other place within the Customs Area shall be obliged to issue tax invoice affixed with free from Value Added Tax and Value Added Tax and Sales Tax on Luxurious Goods.
(6) The goods as intended in paragraphs (1), (2) and (4) are not goods for consumption of the Duty Free Shop concerned.
(1) Decision of place constituting as Duty Free Shop and grant of license to Duty Free Shop operator also acting as entrepreneur for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain decision of place constituting as Duty Free Shop and license for operator of Duty Free Shop also acting as entrepreneur as as intended in paragraph (1), the party wishing to become Duty Free Shop operator also acting as entrepreneur shall be obliged to comply with the requirements below:
(1) Persons existing within the Customs Area as intended in Article 29 paragraps a until d free from Import Duty and free from Tax in the Framework of Import are entitled to buy goods at Duty Free Shops are only:
(2) Persons who are entitled to buy goods at Duty Free Shops located in the city as as intended in Article 29 e by obtaining free Import Duty and free from Tax in the Framework of Import are:
Duty Free Shop Entrepreneur shall be obliged to review and examine personal data of the person buying the goods at Duty Free Shop that he/she operates.
(1) Operation and exploitation are carried out in Bonded Place for Auction pertaining to entrepreneur’s Bonded Place for Auction.
(2) Operation and exploitation of Bonded Place for Auction as intended in paragraph (1) are carried out at Bonded Place for Auction by the operator and entrepreneur of Bonded Place for Auction in the form of Indonesian legal entity domiciled in.
(1) Goods imported from offsite Customs Area to Bonded Place for Auction shall be:
(2) Goods imported from other place within Customs Ara to the Bonded Place for Auction shall be free on Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods.
(3) For imported goods from other place within Customs Area to Bonded Place for Auction the importer shall be obliged to issue tax invoice affixed with free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods seal.
(4) If the goods as intended in paragraph (1) are cleared out to another place within the Customs Area for the purpose that such import is for consumption, the entrepreneur shall be obliged to settle payment of Import Duty and Tax in the Framework of Import.
(5) At delivery of the goods for auction from the Bonded Place for Auction to another place within the Customs Area, the entrepreneur of Bonded Place for Auction shall be obliged to issue tax invoice and collect Value Added Tax according to the statutory regulation on taxes.
(6) The goods as intended in paragraphs (1) and (2), are not goods for consumption at the Bonded Place for Auction.
(1) Decision of place as Bonded Place for Auction and grant of license to operator and also acting as entrepreneur of Bonded Place of Auction for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain decision and license as intended in paragraph (1), the party wishing to become operator and also acting as entrepreneur of Bonded Place for Auction shall be obliged to comply with the requirements below:
(1) Bonded Zone for Recycle operation and exploitation are carried out in Bonded Zone for Recycle.
(2) Operation of Bonded Zone for Recycle as intended in paragraph (1) shall be carried out the operator of Bonded Zone for Recycle in the form of Indonesian legal entity domiciled in Indonesia.
(3) The operator of Bonded Zone for Recycle as intended in paragraph (2) shall carry out activities in the provision of and management of the zone for exploitation activities of the Bonded Zone for Recycle.
(4) In 1 (one) operation of Bonded Zone for Recycle 1 (one) or more exploitation may be carried out in Bonded Zone for Recycle.
(5) Exploitation of Bonded Zone for Recycle as intended in paragraph (1) shall be carried out by:
(6) Entrepreneur also acting as operator of Bonded Zone for Recycle shall carry out piling of imported goods for a certain period within the area shall carry out processing activity in the form of recycling of waste coming from import and/or originating from offsite Customs Area using technology that has been approved by the ministry that handles living environmental matters so that product may have added value and higher economic value.
(7) Entrepreneur or operator of Bonded Place for Recycle as intended in paragraph (5) must be in the form of Indonesian legal entity domiciled in Indonesia.
(1) Goods imported from offsite Customs Area to Bonded Place for Recycle shall be:
(2) Goods. imported from Bonded Piling Place to Bonded Place for Recycle shall be:
(3) For goods imported from offsite Bonded Piling Place to Bonded Place for Recycle, the entrepreneur shall be obliged to issue tax invoice affixed with free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods.
(4) For imported goods from other place within Customs Area to Bonded Place for Recycle no Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods shall be collected.
(5) The goods imported from another place within Customs Area to Bonded Zone for Recycle, the entrepreneur in the other place within Customs Area shall be obliged to issue tax invoice affixed with free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp.
(6) If the goods are produced by the entrepreneur of Bonded Zone for Recycle and the entrepreneur moves to another place within Customs Area for the purpose of import for consumption, the entrepreneur of Bonded Zone for Recycle shall be obliged to settle payment of Import Duty and Tax in the Framework of Import.
(7) At delivery of the goods from Bonded Zone for Recycle to another place within Customs Area, the entrepreneur of Bonded Zone for Recycle shall be obliged to issue tax invoice and collect Value Added Tax according to the statutory regulation on taxes.
(8) The goods as intended in paragraphs (1), (2), and (4), are not goods for consumption at the Bonded Zone for Recycle.
(1) Decision of place for Bonded Zone for Recycle and grant of license to the operator of Bonded Zone for Recycle for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain decision of place as Bonded Zone for Recycle and license as operator of Bonded Zone for Recycle as intended in paragraph (1), the party wishing to become operator of Bonded Zone for Recycle must comply with the requirements below:
(1) Grant of license to entrepreneur of Bonded Zone of Recycle for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain license to be entrepreneur of Bonded Zone for Recycle as intended in paragraph (1), the party wishing to become entrepreneur must comply with the requirements below:
(1) Grant of license to entrepreneur of Bonded Zone for Recycle and decision of operator of Bonded Zone for Recycle for a certain period shall be stipulated in Decree of the Minister.
(2) To obtain license to be entrepreneur of Bonded Zone for Recycle and decision of operator of Bonded Zone for Recycle as intended in paragraph (1) the party wishing to become entrepreneur of Bonded Zone for Recycle must comply with the requirements below:
(1) Entrepreneur and operator of Bonded Zone for Recycle must process the basic material in the form of non-hazardous and toxic material (B3) imported into the Bonded Zone for Recycle that it processed within three (3) months effective as of the date it is imported.
(2) Criteria of basic material in the form of hazardous waste (B3) as intended in paragraph (1) is in the form of:
(3) Entrepreneur and operator of Bonded Zone for Recycle shall be obliged to control environmental pollution in accordance with the provision in the statutory regulation on living environment.
(4) If the processing activities produce other form of waste the entrepreneur and operator of Bonded Zone for Recycle must further process the waste it produced in accordance with the provisions in the statutory regulation on living environment.
(1) License for operating Bonded Piling Place shall be frozen if the party operating it:
(2) The frozen license as intended in paragraph (1) may be re-enforced if the operator of Bonded Piling Place:
(3) The frozen license as intended in paragraph (1) may change to revocation if the operator of Bonded Piling Place:
(1) The license for operating Bonded Piling Place shall be frozen if the exploiting party:
(2) The frozen license granted as intended in paragraph (1) may be re-enforced if the entrepreneur of Bonded Piling Place:
(3) The license granted as intended in paragraph (1) may change to revocation if the entrepreneur of Bonded Piling Place:
The decision for Bonded Piling Place and license to operate or exploit Bonded Piling Place shall be revoked if the operator and/or entrepreneur of Bonded Piling Place:
(1) If the license for Bonded Piling Place is revoked, the operator and/or entrepreneur of Bonded Piling Place within 30 (thirty) days at the latest as of the date of revocation of the license must:
(2) If the period as intended in paragraph (1) elapsed then the goods existing at the Bonded Piling Place must be declared as goods not under the control of anybody.
By the time this Government Regulation takes effect:
1. License for Bonded Zone, Bonded Warehouse, Duty Free Shop, and Bonded Place for Exhibition which period is not fixed shall be valid for three (3) years effective as of the date this Government Regulation takes effect.
2. The license as Bonded Zone, Bonded Warehouse, Duty Free Shop, and Entrepot as Objective of Exhibition which validity of license has been decided until expiry of the license..
3. Entrepot as Objective of Exhibition as intended in Government Regulation No. 33/1996, concerning Bonded Piling Place as amended by Government Regulation No. 43/1997 concerning Amendment to Government Regulation No. 33/1996 concerning Bonded Piling Place as intended in this Government Regulation as Bonded Place for Exhibition.
(1) Further provision on requirements for establishment, operation, and exploitation of Bonded Piling Place shall be governed or based on Regulation of the Minister.
(2) The provision on procedure for establishment, supervision, and service of Bonded Piling Place shall be governed or based on Regulation of the Minister.
By the time this Government Regulation takes effect:
1. Government Regulation No. 33/1996 concerning Bonded Piling Place (Statute Book No. 50/1996, Supplement to Statute Book No. 3638) as amended by Government Regulation No. 43/1997 concerning Amendment to Government Regulation No. 33/1996 concerning Bonded Piling Place (Statute Book No. 90/1997, Supplement to Statute Book No. 3717), shall be revoked and declared null and void.
2. A implementing regulation governing Bonded Warehouse, Bonded Zone, Entrepot with Objective of Exhibition and Duty Free Shop, shall be declared still survive so long not contravening the provisions in this Government Regulation.
This Government Regulation shall take effect in 60 (sixty) days as of the date it is enacted.
For public cognizance, this Government Regulation shall be announced by placing it in the Statute Book of the Republic of Indonesia.
Stipulated in Jakarta
On March 24, 2009
THE PRESIDENT OF THE REPUBLIC OF INDONESIA,
signed,
DR. H. SUSILO BAMBANG YUDHOYONO