to Indonesian
That to implement provision of Article 48 of Government Regulation No. 32/2009 concerning Bonded Piling Place, it is necessary to stipulate Regulation of the Minister of Finance concerning Bonded Warehouse;
1. Law No. 6/1983 concerning General Provision and Procedures of Taxation (Statute Book No. 49/1983, Supplement to Statute Book No. 3262) as amended several times, the latest by Law No. 16/2009 (Statute Book No. 62/2009, Supplement to Statute Book No. 4999);
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 (Statute Book No. 133/2008, Supplement to Statute Book No. 4893);
3. Law No. 8/1983 concerning Value Added Tax and Sales Tax on Luxurious 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);
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 (Statute Book No. 93/1995, Supplement to Statute Book No. 4661);
5. Law No. 11/1995 concerning Customs (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
6. Law No. 36/2000 concerning Stipulation of Government Regulation in Lieu of Law No. 1/2000 concerning Sabang Free Trade Zone and Free Port become Law (Statute Book No. 251/2000, Supplement to Statute Book 4053) as amended by Law No. 44/2007 (Statute Book No. 130/2007, Supplement to Statute Book No. 4775);
7. Government Regulation No. 32/2009 concerning Bonded Piling Place (Statute Book No. 61/2009, Supplement to Statute Book No. 4998);
8. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING BONDED WAREHOUSE
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. 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.
3. 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.
4. Bonded Warehouse Operator is legal entity that does activities to prepare and manage area for Bonded Warehouse management activities.
5. Bonded Warehouse Entrepreneur is legal entity that does Bonded Warehouse management activities.
6. Entrepreneur in Bonded Warehouse also act as Bonded Warehouse operator hereinafter abbreviated as PDGB is legal entity that does Bonded Warehouse operation activities in the Bonded Warehouse of Bonded Warehouse Operator that has different legal status.
7. Free Trade and Free Port Zone is zone in Republic of Indonesia Unitary State area that is separated from customs area, so free from imposition of import duty, value added tax and sales tax on the luxury goods, and excise.
8. Tax in the Framework of Import hereinafter abbreviated as PDRI is Value Added Tax (PPN), Selling Tax on the Luxury Goods (PPnBM), and/or Income Tax (PPh) article 22 Import.
9. Person is individually or legal entity.
10. Minister is Minister of Finance of the Republic of Indonesia.
11. Director General is Director General of Customs and Excise.
12. Customs Office is office within Directorate General of Customs and Excise environment where customs obligation is fulfilled according to the Customs Law.
13. Customs and Excise official is employee of the Directorate General of Customs and Excise who is appointed in certain position to conducts certain tasks based on Customs Law.
(1) Bonded Warehouse is Customs Zone fully in the supervision of Directorate General of Customs and Excise.
(2) In the framework to supervise Bonded Warehouse as intended in paragraph (1), customs inspection shall be conducted by keep on smooth of goods traffic.
(3) Customs inspection as intended in paragraph (2) is conducted selectively based on risk management.
(4) Based on risk management, Bonded Warehouse shall be given customs and excise facilities in the form:
(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 operation as intended in paragraph (1) 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) Import goods may be pilled in Bonded Warehouse not exceed 1 (one) year, since the date of import customs notification.
(7) Activities in Bonded Warehouse are piling import goods and 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 PDGB as intended in paragraph (5) shall be Indonesian legal entity and domicile in Indonesia.
(1) Bonded Warehouse may be in the form of:
(2) Industrial companies as intended in paragraph (1) a, consist of:
(1) Warehouse of place to be Bonded Warehouse shall fulfill following provision:
(2) In case warehouse or place will become Bonded Warehouse with function as supporter mining industrial activities as intended in Article 4 paragraph (2) b and/or oil service industry as intended in Article 4 paragraph (2) d, warehouse or place will become Bonded Warehouse shall fulfill following conditions:
(3) Company and/or person who has responsibility on the company that did customs and/or excise violation and has legal enforcement and/or state in bankruptcy by the court, license as Bonded Warehouse Operator, Bonded Warehouse Entrepreneur, and/or PDGB cannot be given for 10 (ten) years since it has finished criminal sanction and/or bankrupt stipulation.
(1) Stipulation of place as Bonded Warehouse and giving license as Bonded Warehouse Operator for certain period is stipulated by Director General on behalf of the Minister.
(2) Stipulation of place as Bonded Warehouse and giving license as Bonded Warehouse Operator also as Bonded Warehouse Entrepreneur for certain period is stipulated by Director General on behalf of the Minister.
(3) Giving license as PDGB for certain period is stipulated by Director General on behalf of the Minister.
(4) Stipulation of place as Bonded Warehouse and license as Bonded Warehouse Operator as intended in paragraph (1) is given maximum for 5 (five) years period and can be extended by file an application to the Director General.
(5) Stipulation of place as Bonded Warehouse and license as Bonded Warehouse Operator and also as Bonded Warehouse Entrepreneur as intended in paragraph (2) and license as PDGB as intended in paragraph (3) is given maximum for 3 (three) years period and can be extended by file an application to the Director General.
(6) Period of license as Bonded Warehouse Entrepreneur or license as PDGB as intended in paragraph (5) cannot longer than period of stipulation as Bonded Warehouse and license as Bonded Warehouse Operator as intended in paragraph (4).
(1) To obtain stipulation of place as Bonded Warehouse and Bonded Warehouse Operator license, party will become Bonded Warehouse Operator shall file an application to the Director General through Head of Customs Office who supervise it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) Party want to become Bonded Warehouse Operator shall has get Registration Notification Letter (SPR) from Directorate General of Customs and Excise.
(4) Based on application as intended in paragraph (1), Head of Customs Office check and submit application to the Director General within 15 (fifteen) days as from the application is received, accompanied with:
(5) Director General on behalf of Minister give approval or rejection within 10 (ten) working days as from Director General receiving complete application.
(6) In case application as intended in paragraph (4) is approved, Director General on behalf of Minister issues decision about stipulation of place as Bonded Warehouse and Bonded Warehouse Operator license.
(7) In case application as intended in paragraph (4) is rejected, Director General submit rejection letter by state the reason of rejection.
(1) To obtain stipulation of place as Bonded Warehouse and Bonded Warehouse Operator license and also Bonded Warehouse Entrepreneur license, party want to become Bonded Warehouse Entrepreneur shall file an application to the Director General through Head of Customs Office that supervise it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) Party that want to become Bonded Warehouse Operator shall has get Registration Notification Letter (SPR) from Directorate General of Customs and Excise.
(4) Based on application as intended in paragraph (1), Head of Customs Office check and submit application to the Director General within 15 (fifteen) days as from the application is received, accompanied with:
(5) Director General on behalf of Minister give approval or rejection within 10 (ten) working days as from Director General receiving complete application.
(6) In case application as intended in paragraph (4) is approved, Director General on behalf of Minister issues decision about stipulation of place as Bonded Warehouse and Bonded Warehouse Operator license.
(7) In case application as intended in paragraph (4) is rejected, Director General submit rejection letter by state the reason of rejection.
(1) To obtain PDGB license, party want to become PDGB shall file an application to the Director General through Head of Customs Office that supervise it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) Party that want to become PDGB shall has get Registration Notification Letter (SPR) from Directorate General of Customs and Excise.
(4) Based on application as intended in paragraph (1), Head of Customs Office check and submit application to the Director General within 15 (fifteen) days as from the application is received, accompanied with:
(5) Director General on behalf of Minister give approval or rejection within 10 (ten) working days as from Director General receiving complete application.
(6) In case application as intended in paragraph (4) is approved, Director General on behalf of Minister issues decision about stipulation on giving PDGB license.
(7) In case application as intended in paragraph (4) is rejected, Director General submit rejection letter by state the reason of rejection.
Bonded Warehouse Operator, Bonded Warehouse Entrepreneur, and/or PDGB, shall submit written report to the Head of Customs Office that supervise it about starting time of Bonded Warehouse activities.
(1) Bonded Warehouse Operator, Bonded Warehouse Entrepreneur, or PDGB, can file an application of extension stipulation of place as Bonded Warehouse and Bonded Warehouse license, Bonded Warehouse Entrepreneur, or PDGB license as intended in Article 6 paragraph (4) and/or Article 6 paragraph (5) before ending of stipulation and/or license.
(2) Application of extension as intended in paragraph (1) shall be submitted to the Director General through Head of Customs Office that supervises, attached with:
(3) Based on application of extension as intended in paragraph (1), Head of Customs Office check and submit application documents to the Director General within 7 (seven) working days after receive application with his recommendation.
(4) Director General on behalf of Minister give approval or rejection within 10 (ten) working days since complete application is received by Director General.
(5) In case application of extension as intended in paragraph (1) is approved, Director General on behalf of Minister issues decision of extension of place as Bonded Warehouse and Bonded Warehouse Operator license, Bonded Warehouse Entrepreneur, or PDGB license as intended in Article 6 paragraph (4) or Article 6 paragraph (5).
(6) In case application of extension as intended in paragraph (1) is rejected, Director General issues rejection with the reason of rejection.
(7) In case extension of stipulation of place as Bonded Warehouse and Bonded Warehouse Operator license, Bonded Warehouse Entrepreneur license, or PDGB license, is applied before expired of license as intended in paragraph (1), and the license is expired, on the entry of goods to the Bonded Warehouse not granted deferred Import Duty, exemption of Excise, and/or not subject to PDRI facilities.
(1) Goods are entered Bonded Warehouse from outside of customs are:
(2) Capital goods are used to operate and/or manage Bonded Warehouse, capital goods and/or equipment to develop and extension of warehouse, office equipment, and goods to be consumed in Bonded Warehouse are entered Bonded Warehouse from outside customs area are excepted from provision as intended in paragraph (1)
(3) Goods are from Bonded Warehouse and Duty Free Shop that re-enter Bonded Warehouse of returned and/or rejected goods:
(4) In case goods as intended in paragraph (1) and paragraph (3) are released to other place in customs are for import purpose to be used, Bonded Warehouse Entrepreneur or PDGB shall be obliged to settle overdue Import Duty, Excise, and/or PDRT.
(5) On the delivery of goods from Bonded Warehouse to other place in customs area, Bonded Warehouse Entrepreneur or PDGB shall be obligated to collect Value Added Tax (PPN), Selling Tax on the Luxury Goods (PPnBM) and make tax invoice according to the regulations in the taxation.
(6) On the delivery of goods from Bonded Warehouse to Bonded Zone and Duty Free Shop, Bonded Warehouse Entrepreneur or PDGB issues Tax invoice sealed by free from Value Added Tax (PPN), Selling Tax on the Luxury Goods (PPnBM) according to the regulations in the taxation.
(7) On the delivery of goods from Bonded Warehouse to other Bonded Warehouse, Bonded Warehouse Entrepreneur or PDGB that delivery goods issues Tax invoice sealed by free from Value Added Tax (PPN), Selling Tax on the Luxury Goods (PPnBM) according to the regulations in the taxation.
(1) Releasing import goods from Bonded Warehouse to other place in customs area to the Person that granted deferred payment or exemption of Import Duty and/or Excise, it will grant deferred payment or exemption of Import Duty and/or Excise according to the regulations in customs and/or excise field.
(2) On the releasing of goods to the Person that get facility as intended in paragraph (1), Bonded Warehouse Entrepreneur or PDGB shall be obligated to collect Value Added Tax (PPN), Sales Tax on the Luxury Goods (PPnBM), and issues tax invoice according to the regulations in the taxation.
(3) Granting exemption of Import Duty facility as intended in paragraph (2), not valid on the import to the Person that get exemption or return of import duty for the export purpose.
Bonded Warehouse Operator is obligated to:
Bonded Warehouse Entrepreneur is obligated to:
(1) Bonded Warehouse Entrepreneur or PDGB has responsibility on the overdue Import Duty, Excise, and/or PDRI on the goods are in or should in Bonded Warehouse.
(2) Bonded Warehouse Entrepreneur or PDGB is free from responsibility on the overdue of Import Duty, Excise, and/or PDRI, in case goods are:
Bonded Warehouse Entrepreneur or PDGB, is prohibited:
Entry of goods to Bonded Warehouse may be from:
(1) Releasing of goods from Bonded Warehouse for the destination of:
(2) On the releasing of goods with destination to Bonded Zone as intended in paragraph (1) a, to Duty Free Shop as intended in paragraph (1) b, and to other customs area as intended in paragraph (1) c, goods are not checked physically, except there is indication of violation on the provision in customs and/or excise.
(3) On the releasing of goods with destination to outside of customs area as intended in paragraph (1) c, use customs provision in export.
(4) On the releasing of goods to other place in customs area as intended in paragraph (1) d, customs inspection shall be done as intended in Article 2 paragraph (2), use customs provision in import.
(5) On the releasing of goods with destination to other Bonded Warehouse as intended in paragraph (1) e, goods are checked physically as intended in Article 2 paragraph (2).
(6) On the releasing goods from Bonded Warehouse to other Bonded Warehouse with purpose to be distributed to Duty Free Shop may be done with approval from Director General.
(1) Releasing of goods fro Bonded Warehouse to other place in customs area as intended in Article 19 paragraph (1) d, is charged Import Duty, Excise, and/or PDRT.
(2) Import Duty, Excise, and/or PDRT as intended in paragraph (1) is calculated with following provision:
(3) Import value as intended in paragraph (2) c 2, is by adding customs value when entered Bonded Warehouse with Import Duty.
(4) Basic Value of Import Duty Calculation (NDPBM) to calculate Import Duty, Excise and/or PDRT as intended in paragraph (2) follow regulations that govern releasing import goods to be used.
(1) For the purpose of releasing import goods from Bonded Warehouse, Bonded Warehouse Entrepreneur, or PDGB is obligated to issue tax invoice and collect Value Added Tax (PPN), Selling Tax on the Luxury Goods (PPnBM) according to the regulation in taxation.
(2) Provision as intended in paragraph (1) is excepted for releasing goods from Bonded Warehouse for destination to out of customs area.
(1) Bonded Warehouse Entrepreneur or PDGB can destroy on imported goods are pilled in Bonded Warehouse with approval from Head of Customs Office.
(2) Destroying as intended in paragraph (1) only can be executed to the putrid goods.
(3) Destroying as intended in paragraph (1) shall be executed in control of Customs and Excise official and destroying warrant should be made.
(1) Entry and release of goods to and from Bonded Warehouse by using Customs Notification as governed in Regulation of the Minister of Finance concerning Customs Notification.
(2) Customs Notification as intended in paragraph (1) shall be submitted by Bonded Warehouse Entrepreneur or PDGB.
(3) Customs Notification as intended in paragraph (1) shall be submitted by using Electronic Data Exchange (PDE), except in Customs Office that not yet apply Electronic Data Exchange (PDE) system.
(1) In case Bonded Warehouse Operator, Bonded Warehouse Entrepreneur, or PDGB does not do obligation as intended in Article 14 and Article 15, Head of Customs Office that supervise it, freeze stipulation of place as Bonded Warehouse and Bonded Warehouse Operator license, Bonded Warehouse Entrepreneur license, or PDGB license.
(2) Head of Customs Office that control it, notify revocation as intended in paragraph (1) to the Director General.
(1) Bonded Warehouse Entrepreneur license or PDGB, is freezed by Head of Customs Office that control it on behalf of Director General in case Bonded Warehouse Entrepreneur or PDGB:
(2) While being frozen, Bonded Warehouse Entrepreneur or PDGB is not allowed to enter goods to Bonded Warehouse.
Frozen license as intended in Article 24 paragraph (1) and Article 25 paragraph (1) can be active again in case Bonded Warehouse Operator, Bonded Warehouse Entrepreneur, or PDGB:
Frozen license as intended in Article 24 paragraph (1) and Article 25 paragraph (1) can be changed become revocation in case Bonded Warehouse Operator, Bonded Warehouse Entrepreneur, or PDGB:
(1) Stipulation place as Bonded Warehouse and Bonded Warehouse Operator, Bonded Warehouse Entrepreneur license, and/or PDGB license, will be revoked in case Bonded Warehouse Operator, Bonded Warehouse Entrepreneur, and/or PDGB
(2) The stipulation and license as intended in paragraph (1) is revoked by Director General on behalf of the Minister.
(3) License as intended in paragraph (1) has revoked, license is expired and not extended, or application of extension is rejected as intended in Article 11 paragraph (6), Bonded Warehouse Operator, Bonded Warehouse Entrepreneur, and/or PDGB within 30 (thirty) days after date of revocation or ending of license should pay all overdue Import Duty, Excise, and/or PDRT, in form of account payable from audit result or account payable caused by releasing of goods from Bonded Warehouse to other place in customs area.
(4) Import goods are still in Bonded Warehouse that its license is revoked, within 30 (thirty) days after date of revocation should be:
(5) On the releasing goods to other place in customs area as intended in paragraph (4) c, Bonded Warehouse Entrepreneur and PDGB is obligated to collect Value Added Tax (PPN), Sales Tax on the Luxury Goods (PPnBM) and make tax invoice according to provision in the taxation.
(6) In case period as intended in paragraph (3) is exceed, on the goods are still in Bonded Warehouse will be stated as goods are not owned.
In case stipulation of place as Bonded Warehouse and Bonded Warehouse Operator license is revoked, PDGB in location of Bonded Warehouse Operator may files:
(1) Head of Regional Office of Directorate General of Customs and Excise and Head of Customs Office control activities of Bonded Warehouse Operator, Bonded Warehouse Entrepreneur, and PDGB are in their control areas.
(2) Control as intended in paragraph (1) shall be conducted based on risk management.
(1) In case import goods are pilled by Bonded Warehouse Entrepreneur or PDGB exceeds period as intended in Article 3 paragraph (6), those goods shall be:
(2) In case Bonded Warehouse Entrepreneur or PDGB not re-export or settle payment as intended in paragraph (1) within 30 (thirty) days period since exceeded period as intended in Article 3 paragraph (6), Bonded Warehouse Entrepreneur license or PDGB license will be revoked until those goods are re-exported or settle overdue obligation on goods and those goods are released from Bonded Warehouse.
Before revocation of license, base on risk management on the Bonded Warehouse Operator, Bonded Warehouse Entrepreneur and/or PDGB can be audited in customs and/or excise or simple inspection.
(1) In case there is any indication on violation of customs and excise provision on the entry and/or release of goods to and/or from Bonded Warehouse, Head of Customs Office shall conduct intensive inspection.
(2) In case based on inspection result as intended in paragraph (1) there is administrative violation, that violation should be fined sanction according to prevailing regulations.
(3) In case based on inspection result as intended in paragraph (1) there is evidence of beginning violation of customs and excise, the beginning violation should be followed by next investigation according to the regulation.
(4) In case person who has responsibility on the Bonded Warehouse Operator, Bonded Warehouse Entrepreneur, or PDGB makes crime violation in customs and excise and has legal power and that person is foreigner, Director General submit notification to the agency that has right to handle immigration to be followed up according to the prevailing regulations.
When this Ministerial Regulation come into effect:
Further provision on:
will be governed by Regulation of the Director General.
When this Ministerial Regulation comes into force, Decree of the Minister of Finance No. 399/KMK.01/1996 concerning Bonded Warehouse as amended by Regulation of the Minister of Finance No. 32/PMK.04/2008, shall be revoked and declared null and void.
This Ministerial Regulation shall come into force 90 (ninety) days after the date of stipulation.
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 26, 2011
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
signed,
AGUS D.W. MARTOWARDOJO