to Indonesian
a. that in the framework to improve service and to give law certainty for stake holder related with temporary admission, it is necessary to amend provision about temporary admission as be governed by Regulation of the Minister of Finance No. 140/PMK.04/2007 concerning Temporary Admission;
b. that based on consideration as intended in paragraph a, and in the framework to implement provisions in Article 10 D paragraph (7) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, it is necessary to stipulate Regulation of the Minister of Finance concerning Temporary Admission;
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 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
2. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING TEMPORARY ADMISSION
In this Regulation of the Minister of Finance:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Temporary Admission referred to the import of goods into the customs area, really destined to re-export in not later than 3 (three) years.
3. Temporary Admission Goods are goods that are imported by using Temporary Admission mechanism.
4. Re-export is releasing Temporary Admission goods from Customs Area according to customs provision in the export field.
5. Minister is Minister of Finance of the Republic of Indonesia.
6. Director General is Director General of Customs and Excise.
7. Customs Offices are offices within Directorate General of Customs and Excise environment where customs obligations are processed according to Customs Law.
8. Customs and Excise Officials are the employees of the Directorate General of Customs and Excise who appointed in certain position to execute certain tasks based on Customs Law.
9. Person is individually or legal entity.
10. Importer is Person who import goods into Customs Area.
The release of imported goods can be approved as goods of temporary admission if the following requirements are fulfilled during the importation:
(1) The goods of temporary admission can be given import duty exemption or relief.
(2) The imported goods as intended in paragraph (1), which deserve the exemption from import duty, shall be:
(3) The Admission Imported Goods which can be provided import duty relief as intended in paragraph (1) are Temporary Admission Goods that not get exemption of import duty as intended in paragraph (2).
(4) Include in Temporary Admission Goods that get exemption of import duty as intended in paragraph (3) are:
(1) To obtain the Temporary Admission approval, Importer shall submit written application to the Head of Customs Office of the entry of Temporary Admission Goods.
(2) Application to obtain Temporary Admission approval as intended in paragraph (1) can be applied to Director General in case:
(3) Provision about application to obtain Temporary Admission approval as intended in paragraph (1) is excepted on the goods with following criteria:
(4) The application to obtain Temporary Admission approval as intended in paragraph (1) and paragraph (2) shall contain at least:
(5) The application to obtain Temporary Admission approval as intended in paragraph (1) and paragraph (2) at least shall be attached with:
(1) To obtain Temporary Admission approval on the packages used for carrying and/or packing imported or exported goods repeatedly or not as intended in Article 3 paragraph (2) g, importer shall submit written application to the Head of Customs Office before first import.
(2) Application to obtain Temporary Admission approval as intended in paragraph (1) shall at least attached with:
(1) On the application as intended in Article 4, Director General or Heads of Customs Offices shall examine and stipulate the customs value as well as classification of the Temporary Admission Goods for calculating import duty and taxes in import as the basis for the issuance of Temporary Admission license.
(2) In case of the application as intended in paragraph (1) being approved, Director General or Heads of Customs Offices on behalf of the Minister shall issue decision on Temporary Admission approval.
(3) In case of the application as intended in paragraph (1) being not approved, Director General or Heads of Customs Offices shall issue notification about the rejection by disclosing the reasons for rejection.
(1) In case location of usage Temporary Admission Goods is not in 1 (one) supervision area with Customs Office of entry, Head of Customs Office that issues Temporary Admission approval shall submit copy of decision on Temporary Admission approval to the Head of Customs Office that supervises their usage.
(2) Copy of decision on Temporary Admission approval as intended in paragraph (1) will be used as basis for Head of Customs Office of usage location to conduct controlling.
(3) On the Temporary Admission Goods in the form or aircraft and aircraft engine that are imported by national flight company as intended in Article 3 paragraph (2) q, are excepted from provisions as intended in paragraph (1).
(1) The validity period of the Temporary Admission approval shall be given in accordance with the goal of the use of for a maximum period of 3 (three) years, starting from the date of registration of the import customs notification.
(2) Temporary Admission period as intended in paragraph (1) is given based on application by consider documents that state period of Temporary Admission.
(3) On the Temporary Admission approval as intended in paragraph (1) that is given for less than less than 3 (three) years, the validity period of the temporary admission license can be extended to another term based on application, as long as the total validity period of the temporary admission license does not exceed 3 (three) years, starting from the date of registration of import customs notification.
(1) In order to fulfill the customs liabilities to the Temporary Admission, Importer shall submit import customs notification made based on customs complementary documents and/or Temporary Admission license.
(2) The import customs notification as intended in paragraph (1) shall be conveyed to Head of Customs Offices in not later than 3 (three) months as from the date of the temporary admission license for all goods are stated in Temporary Admission approval letter, accompanied by receipt form of payment and/or guarantee.
(3) In case the import customs notification being not conveyed in the period as intended in paragraph (2), the Temporary Admission approval already issued shall be declared invalid on the goods that are customs notification not submitted yet.
(4) Provision about submission of import customs notification as intended in paragraph (1) shall not valid for following Temporary imported goods:
(1) On the Temporary Admission Goods that is given exemption from import duty intended in Article 3 paragraph (2), importers shall give up guarantee to Heads of Customs Offices of Temporary Admission Goods entrance place.
(2) The obligation to give up the guarantee as intended in paragraph (1) can be exceptional for the following Temporary Admission Goods:
d. containers are not be used for transportation in Customs Area as intended in Article 3 paragraph (2) u.
(3) The amount of the guarantee as intended in paragraph (1) shall be as much as the import duty and taxes in import, which are indebted or should be paid for the imported goods.
(1) On the Temporary Admission Goods provided with the import duty relief as intended in Article 3 paragraph (3), importers shall:
(2) In case Temporary Admission Goods are Goods not subject to Tax or get tax facility based on regulations in taxation, Importer that imports the Temporary Admission Goods is excepted from the obligation to pay Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods as intended in paragraph (1) b.
(1) The Temporary Admission Good shall be checked physically.
(2) Physically check as intended in paragraph (1) shall be conducted on:
(3) Physical check as intended in paragraph (1) is excepted on the temporary admission goods are entered by Priority Main Partner (MITA) Importer.
(4) To ensure fulfill provisions related with Temporary Admission approval, on the Temporary Admission Goods can be checked by Customs and Excise Official include physical check as intended in paragraph (1).
(1) The Temporary Admission Goods that are given exemption of import duty as intended in Article 3 paragraph (2) subject to rule of restriction to be imported, include used good which are not re-exported shall be secure import approval from the related technical agency before the import duty and taxes in import are settled.
(2) In case of Temporary Admission Goods securing relief of import duty as intended in Article 3 paragraph (3) subject to rule of restriction to be imported include used good, shall got import approval from authorized agency upon applying for the temporary admission.
(1) In the Temporary Admission approval period, Temporary Admission Goods can be removed to other location.
(2) Removed location as intended in paragraph (1) is removed of Temporary Admission Goods usage location from usage location as stated in Temporary Admission approval.
(3) Before Temporary Admission Goods are removed as intended in paragraph (1), Importer shall apply to Director General of Head of Customs Office that issued Temporary Admission approval.
(4) In case Director General of Head of Customs Office give approval to move location of Temporary Admission Goods, Decision of the Minister of Finance concerning giving Temporary Admission approval shall be amended.
(5) Amendment on the Decision of the Minister of Finance concerning Giving Temporary Admission approval as intended in paragraph (4), is used as removing document of Temporary Admission Goods.
(6) In case Temporary Admission Goods are removed to other place in other Customs Office supervisory, Importer shall notify approval as intended in paragraph (4) to the Head of new Customs Office location.
(7) In case Temporary Admission Goods have removed to the other location as intended in paragraph (6), control on the Temporary Admission Goods is conducted by Customs Office of Temporary Admission Goods usage location.
(8) In case Customs Office of Temporary Admission Goods usage location that control goods as intended in paragraph (7) finds any violation on the Temporary Admission approval, it should notify to the Head of Customs Office that issued Temporary Admission approval.
(1) Temporary Admission Goods can be used for other purpose while in period of Temporary Admission after get approval from Director General of Head of Customs Office that issued Temporary Admission approval.
(2) The meaning of used for other purpose as intended in paragraph (1) is usage according to the change of purpose of Temporary Admission Goods on given Temporary Admission approval, while that change is still in usage category of Temporary Admission Goods that get exemption of import duty as intended in Article 3 paragraph (2) or relief of import duty as intended in Article 3 paragraph (3).
(1) Temporary Admission approval of Temporary Admission Goods can be revoked in case:
(2) Temporary Admission approval as intended in paragraph (1) is revoked by Director General of Head of Customs Office that issued Temporary Admission approval, and it is revoked by issued decision on revocation of Temporary Admission approval.
(3) On the Temporary Admission Goods that are revoked their approval as intended in paragraph (1), will be sealed for the first occasion.
(4) In case Temporary Admission approval is revoked, the Temporary Admission Goods are pretended not be re-exported and handled as Temporary Admission Goods not be re-exported.
(1) Application to obtain extension period of Temporary Admission approval as intended in Article 8 paragraph (3), is filed to the Director General or Head of Customs Office that issued Temporary Admission approval before ending period of Temporary Admission by state the reason of extension period.
(2) Extension period of Temporary Admission as intended in paragraph (1) is given according to approval by consider documents that state Temporary Admission period.
(3) In case location of Temporary Admission Goods is in other supervision area of Customs Office that issued Temporary Admission approval, Director General of Head of Customs Office that issued Temporary Admission approval submit request to the Head of Customs Office that supervises location of Temporary Admission Goods to check physically.
(4) Application to obtain extension period of Temporary Admission approval on the good of yacht that is used by foreign tourist itself as intended in Article 3 paragraph (2) I, can be filed to the Head of Customs Office that supervise usage location of Temporary Admission Goods.
(1) In the case of serious damage or destruction on the Temporary Admission Goods arising from force majeure, importers can be exempt from the obligation to re-export the goods of temporary admission as well as the obligation to settle the underpaid import duty and administrative sanction, after get approval from Director General or Head of Customs Office.
(2) To obtain approval from Director General or Head of Customs Office for exemption from obligation as intended in paragraph (1), Importer shall apply to the Director General or Head of Customs Office that issued Temporary Admission approval.
(3) The force mejeure as intended in paragraph (1) shall be supported by statement from the authorized institution.
(1) Importer will re-export Temporary Admission Good shall apply customs export notification and/or notification letter to re-export before ending period of Temporary Admission approval.
(2) On the Temporary Admission Goods are entered in more than 1 (one) shipping, ending of Temporary Admission approval as intended in paragraph (1) is counted since the date of first import customs notification.
(3) Re-export Temporary Admission Goods shall be realized within period 30 (thirty) days since date of ending period of Temporary Admission approval.
(4) In case Re-export Temporary Admission Goods is realized more than period as intended in paragraph (3), Temporary Admission Goods are pretended not be re-exported and be pretended as Temporary Admission Goods are not be re-exported.
(5) Re-export Temporary Admission Goods can be realized in 1 (one) or more shipping.
(6) In case Re-export Temporary Admission Goods is realized in more than 1 (one) shipping as intended in paragraph (5), all shipping are not allowed exceeding period as intended in paragraph (3).
Temporary Admission Goods can be re-exported by Importer through Customs Office other that Customs Office that issues Temporary Admission approval, by submit written notification to Head of Customs Office that issues Temporary Admission approval.
(1) In case Temporary Admission period ending and being not extended, pending the realization of the re-export of Temporary Admission Goods, they shall be sealed on the first occasion.
(2) The sealing as intended in paragraph (1) shall be reopened when the goods will be loaded into the carrier in the realization of re-export of Temporary Admission Goods.
(3) In case Importer not fulfill customs liabilities of Temporary Admission Goods and/or Temporary Admission Goods not be re-exported after exceeding the permitted period as intended in Article 19 paragraph (3), the Temporary Admission Goods will be protected and will be processed according to regulation in force.
(1) Person late in re-exporting the Temporary Admission Goods thus exceeding the permitted period as intended in Article 10 paragraph (1) shall be subject to administrative sanction in the form of fine as much as 100% (one hundred percent) of the import duty which should be paid.
(2) Late in re-exporting as intended in paragraph (1) is:
(1) Temporary Admission Goods were used shall be re-exported.
(2) Provision as intended in paragraph (1) not valid on the Temporary Admission Goods of:
(3) On the Temporary Admission Goods as intended in paragraph (2), Importer shall:
Temporary Admission Goods are pretended not be re-exported and handled as Temporary Admission Goods not be re-exported, shall fulfill obligation as intended in Article 23 paragraph (3).
(1) Guarantee as intended in Article 10 paragraph (1) will be returned in case:
(2) To return guarantee as intended in paragraph (1), Importer shall file written application to the Head of Customs Office or appointed Customs and Excise Official by attached evidences of settlement of Temporary Admission approval.
With the enforcement of this Regulation of the Minister of Finance:
1. On the Temporary Admission approval that was issued based on Regulation of the Minister of Finance No. 140/PMK.04/2007 concerning Temporary Admission, still valid until ending period of Temporary Admission period.
2. Temporary Admission approval that was issued based on Regulation of the Minister of Finance No. 140/PMK.04/2007 concerning Temporary Admission, can be extended while fulfill provision are governed in this Regulation of the Minister of Finance.
3. The Temporary Admission application having their import customs notification registered before the promulgation of this Regulation of the Minister of Finance and not fulfill customs obligation, will be processed based on this Regulation of the Minister of Finance.
Further provision about:
will be governed by Regulation of the Director General.
With the enforcement of this Regulation of the Minister of Finance, Regulation of the Minister of Finance No. 140/PMK.04/2007 concerning Temporary Admission, shall be revoked and declared null and void.
This Regulation of the Minister of Finance shall come into force 90 (ninety) days after the date of promulgation.
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 August 25, 2011
MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO