to Indonesian
a. that based on provisions in Article 45 paragraph (2) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, goods that have been processed or combined, goods are not processed and/or other goods can be released from Bonded Piling Place to be imported for used based on approval from Customs and Excise Official and Import Duty is paid based on tariff and customs value that are stipulated by Regulation of the Minister of Finance;
b. that based on considerations as intended in paragraph a above, and in the framework to implement the provisions of Article 15 paragraph (3), Article 19 paragraph (9) and Article 48 of Government Regulation No. 32/2009 concerning Bonded Piling Place, it is necessary to stipulate Regulation of the Minister of Finance concerning the Bonded Zone;
1. Law No. 6/1983 concerning General Provisions and Procedures of Taxation (Statute Book of the Republic of Indonesia No. 49/1983, Supplement to Statute Book of the Republic of Indonesia No. 3262), as amended several times, the latest by Law No. 16/2009 (Statute Book of the Republic of Indonesia No. 62/2009, Supplement to Statute Book of the Republic of Indonesia No. 4999);
2. Law No. 7/1983 concerning Income Tax (Statute Book of the Republic of Indonesia No. 50/1983, Supplement to Statute Book of the Republic of Indonesia No. 3263) as amended several times, the latest by Law No. 36/2008 (Statute Book of the Republic of Indonesia No. 133/2008, Supplement to Statute Book of the Republic of Indonesia No. 4893);
3. Law No. 8/1983 concerning Value Added Tax and Sales Tax on Luxury Goods (Statute Book of the Republic of Indonesia No. 51/1983, Supplement to Statute Book of the Republic of Indonesia No. 3264), as amended several times, the latest by Law No. 42/2009 (Statute Book of the Republic of Indonesia No. 150/2009, Supplement to Statute Book of the Republic of Indonesia No. 5069);
4. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
5. Law No. 11/1995 concerning Excise (Statute Book of the Republic of Indonesia No. 76/1995, Supplement to Statute Book of the Republic of Indonesia No. 3613) as amended by Law No. 39/2007 (Statute Book of the Republic of Indonesia No. 105/2007, Supplement to Statute Book of the Republic of Indonesia No. 4755);
6. Law No. 36/2000 concerning Stipulation of Government Regulation in Lieu of Law No. 1/2000 concerning Free Trade Zone and Free Port become Law (Statute Book of the Republic of Indonesia No. 251/2000, Supplement to Statute Book of the Republic of Indonesia No. 4053) as amended by Law No. 44/2007 (Statute Book of the Republic of Indonesia No. 130/2007, Supplement to Statute Book of the Republic of Indonesia No. 4775);
7. Government Regulation No. 32/2009 concerning Bonded Piling Place (Statute Book of the Republic of Indonesia No. 61/2009, Supplement to Statute Book of the Republic of Indonesia No. 4998);
8. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING BONDED ZONE.
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. Excise Law is the Law No. 11/1995 concerning Excise as amended by Law No. 39/2007.
3. Bonded Piling Place is a building, place, or zone that meets specified requirements that is used to pile goods for specific purposes by obtaining suspension of Import Duty.
4. Bonded Zone is Bonded Piling Place to pile imported goods and/or goods originating from other place in the customs area to be processed or combined, the result is mainly for export.
5. Bonded Zone Operator is legal entity that performs activities to prepare and manage area for Bonded Zone management activities.
6. Bonded Zone Entrepreneur is a legal entity conducting Bonded Zone management.
7. Entrepreneur in Bonded Zone also acts as Operator at Bonded Zone hereinafter abbreviated as PDKB, is a legal entity conducting Bonded Zone operation activities in the Bonded Zone of Bonded Zone Operator that has different legal status.
8. Processing activities are activities of:
9. Combining activity is combining product results of the Bonded Zone production as main product with other finished goods from import, from other Bonded Zone, and/or from other places in customs area.
10. Capital goods are goods that are used by the Bonded Zone Operator, Bonded Zone Entrepreneur or PDKB in the form of:
11. Raw materials are goods and materials that will be processed become finished products that have a higher using value.
12. Auxiliary materials are materials other than raw materials that are used in Production Activities or Combining Activities that help production process.
13. Rest of Raw Materials are Raw Materials remaining that are no longer used in the production process
14. Bonded Zone Production Result is result of Production Activities or Combining Activities according to the decision on the granting license as Bonded Zone.
15. Free Trade Zone and Free Port, hereinafter called Free Zone, is a zone located in the jurisdiction of the Republic of Indonesia that is separate from customs area, so free from imposition of import duty, Value Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM), and Excise.
16. Tax in Import hereinafter abbreviated as PDRI is a Value Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM), and/or Income Tax (PPh) of Article 22 Import.
17. Person is an individual or legal entity.
18. Minister is the Minister of Finance of the Republic of Indonesia.
19. Director General is the Director General of Customs and Excise.
20. Regional Office or Main Service Office is Regional Office or Main Service Office within Directorate General of Customs and Excise environment where customs obligations are fulfilled in accordance with the Customs Law and Excise Law.
21. Customs Office is an office within the Directorate General of Customs and Excise environment where customs obligations are fulfilled in accordance with the Customs Law and Excise Law.
22. Customs and Excise official is employee of the Directorate General of Customs and Excise who is appointed in certain positions to carry out certain tasks.
23. Customs and Excise officer is employee of the Directorate General of Customs and Excise who has duties in the Bonded Zone.
24. Free Zone Management Board is Free Trade and Free Port Zone Management Board.
(1) Bonded Zone is customs area and fully under the supervision of the Directorate General of Customs and Excise.
(2) In the framework to supervise the Bonded Zone as intended in paragraph (1) customs inspection can be done by keep on the smooth flow of goods.
(3) Customs inspection as intended in paragraph (2) performed selectively based on risk management.
(4) Based on risk management, the Bonded Zone may be given the facilities in customs and excise in the form of:
(1) In the Bonded Zone is conducted Bonded Zone operation and management.
(2) The Bonded Zone Operation as intended in paragraph (1) conducted by the Bonded Zone Operator with Indonesia legal entity and domiciled in Indonesia.
(3) Bonded Zone Operator as intended in paragraph (2) conduct activities to provide and manage the zone for Bonded Zone management Activities.
(4) In 1 (one) Bonded Zone Operation as intended in paragraph (1) can be conducted 1 (one) or more Bonded Zone management.
(5) Bonded Zone management as intended in paragraph (1) conducted by:
(6) Bonded Zone Entrepreneur or PDKB as intended in paragraph (5) conduct activities to pile imported goods and/or goods originating from other place in customs area to be processed or combined, the results are mainly for export.
(7) Bonded Zone Entrepreneur or PDKB as intended in paragraph (5) should be Indonesia legal entity and domiciled in Indonesia.
(1) Bonded Zone should be located in industrial zones.
(2) Exceptions from provisions as intended in paragraph (1), Bonded Zone may be located in the cultivated area designated for industrial activities based on spatial plans established under the provisions of the legislation, while the Bonded Zone is intended for:
(3) Bonded Area locations in cultivation area as intended in paragraph (2) at least 10,000 m2 (ten thousand square meters) in one plot.
(4) In the locations as intended in paragraph (3) may consist of 1 (one) or more PDKB.
(1) The zone or place that will be made as the Bonded Zone shall meet the following requirements:
(2) In case of zone or place that will made as Bonded Zone is applied by company that use Raw Materials and/or production process require specific locations as intended in Article 4 paragraph (2) a, shall meet the following requirements:
(1) Stipulation place as Bonded Zone and giving permit as Bonded Zone Operator for a certain period is stipulated by the Director General on behalf of the Minister.
(2) Determination place as the Bonded Zone and giving permit as Bonded Zone Operator and also Bonded Zone entrepreneur permit for a certain period is stipulated by the Director General on behalf of the Minister.
(3) Giving PDKB permit for a certain period is stipulated by the Director General on behalf of the Minister.
(4) In case of Bonded Zone is located in the industrial area, the permit as intended in paragraph (1), paragraph (2), and paragraph (3) applicable until industrial business permit from related agencies and/or Bonded Zone permit is revoked.
(5) In case of Bonded Zone is in the cultivated area as intended in Article 4 paragraph (2), shall meets the following requirements:
(6) The period of Bonded Zone Entrepreneur permit or PDKB permit as intended in paragraph (5) b, cannot exceed period of stipulation place as Bonded Zone and Bonded Zone Operator permit as intended in paragraph (5) a.
(1) To obtain stipulation place as Bonded Zone and Bonded Zone operator permit, the party will become Bonded Zone Operator shall file application to the Director General through Head of Customs Office that supervises it.
(2) The application as intended in paragraph (1) may be filed:
(3) The application as intended in paragraph (1) shall be accompanied with:
(4) The party that will become Bonded Zone Operator has to get Registration Notification Letter (SPR) from the Directorate General of Customs and Excise or is in the process to obtain Registration Notification Letter (SPR) in the Directorate General of Customs and Excise.
(5) Based on the application as intended in paragraph (1) Head of Customs Office conducts research and submit application file to the Director General within 15 (fifteen) working days after receipt of the application accompanied by:
(6) the Director General on behalf of the Minister gives approval or rejection of the application as intended in paragraph (5), within 10 (ten) working days after Director General received complete application.
(7) If the application as intended in paragraph (5) is approved, the Director General on behalf of the Minister issues a decision on:
(8) If the application as intended in paragraph (5) is rejected, the Director General submits a letter of rejection stating the reason for rejection.
(1) To obtain a determination as Bonded Zones and Bonded Zone Operator permit and also as Bonded Zone Entrepreneur permit, the party will become Bonded Zone Entrepreneur shall file application to the Director General through Head of Customs Office that supervises it.
(2) The application as intended in paragraph (1) may only be filed after finishing of physical building for production, warehouse, space, and working facilities for Customs and Excise Officials.
(3) The application as intended in paragraph (1) shall be accompanied by:
(4) Party that will be Bonded Zone Entrepreneur has to get Registration Notification Letter (SPR) from the Directorate General of Customs and Excise or is in the process to obtain Registration Notification Letter (SPR) in the Directorate General of Customs and Excise.
(5) Based on the application as intended in paragraph (1) Head of Customs Office conducts research and submit application file to the Director General within 15 (fifteen) working days after receipt of the application accompanied by:
(6) The Director General on behalf of the Minister gives approval or rejection of the application files as intended in paragraph (1), within 10 (ten) working days after Director General received complete application as intended in paragraph (5).
(7) If the application as intended in paragraph (1) is approved, the Director General on behalf of the Minister issues a decision on the determination of the place as the Bonded Zone and gives Bonded Operator Operation permit and Bonded Zone Entrepreneur permit.
(8) If the application as intended in paragraph (1) is rejected, the Director General submits a letter of rejection stating the reason for rejection.
(1) To obtain PDKB permit, the party will become PDKB shall file application to the Director General through the Head of Customs Office that supervises it.
(2) The application as intended in paragraph (1) may only be filed after finishing of physical buildings for production, warehouse, space and working facilities for Customs and Excise Officials stand.
(3) The application as intended in paragraph (1) shall be accompanied by:
(4) Party that will be PDKB has to get Registration Notification Letter (SPR) from the Directorate General of Customs and Excise or is in the process to obtain Registration Notification Letter (SPR) in the Directorate General of Customs and Excise.
(5) Based on the application as intended in paragraph (1) Head of Customs Office conducts research and submit application file to the Director General within 15 (fifteen) working days after receipt of the application accompanied by:
(6) The Director General on behalf of the Minister gives approval or rejection of the application files as intended in paragraph (1), within 10 (ten) working days after Director General received complete application as intended in paragraph (5).
(7) If the application as intended in paragraph (1) is approved, the Director General on behalf of the Minister issued a decision on the PDKB permit.
(8) If the application as intended in paragraph (1) is rejected, the Director General submits a letter of rejection stating the reason for rejection.
(1) Company that obtain principle permit to establish Bonded Zone as intended in Article 7 paragraph (7) a, must complete at least the physical construction of buildings for production, warehouse, space and working facilities for the Customs and Excise official, within 2 (two) years since the date principle permit of place as Bonded Zone and Bonded Zone Operator permit.
(2) Within the period as intended in paragraph (1), in the Bonded Zone shall be Bonded Zone Entrepreneur, PDKB, and/or Bonded Warehouse Operator.
(3) Bonded Zone Operator shall notify in writing to the Head of Customs Office for examination physical building after finishing physical building.
(4) The notification as intended in paragraph (3) shall be accompanied by a report beginning balance for capital goods and office equipment located in Bonded Zone.
(5) Based on the notification as intended in paragraph (3), Head of Customs Office conduct a physical inspection of buildings then writes examination warrant.
(6) Head of Customs Office submit examination warrant as intended in paragraph (5) to the Director General to request approval, within 15 (fifteen) working days period after the notification as intended in paragraph (3).
(7) The Director General on behalf of the Minister to give approval or rejection for the Submission of the minutes of the examination as intended in paragraph (6) within 10 (ten) working days period after complete examination warrant is received by the Director General.
(8) In case notification as intended in paragraph (5) is approved, the Director General on behalf of the Minister issues a decision on the determination of the place as the Bonded Zone and giving Bonded Zone Operator permit.
(9) In case notification as intended in paragraph (5) is rejected, the Director General submits a letter of rejection stating the reason for rejection.
Company and/or the responsible person for the company that has done a crime on customs and/or excise that has permanent legal power and/or stated bankrupt by the court, cannot be given permit as Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB for 10 (ten) years since finishing criminal punishment and/or determination of bankruptcy.
Bonded Zone Entrepreneur or PDKB must submit notification in writing to the Head of Customs Office that supervises about when will commencement of the Bonded Zone by attaching:
(1) The Bonded Zone Operator, Bonded Zone Entrepreneur, or PDKB, may apply for an extension of the stipulation of place as Bonded Zone and Bonded Zone Operation permit, Bonded Zone Entrepreneur permit, or PDKB permit prior stipulation period and/or permit as intended in Article 6 paragraph (5) expires.
(2) A request for an extension as intended in paragraph (1) shall be submitted to the Director General through the Head of Customs Office that supervise by attaching:
(3) Based on the application for extension as intended in paragraph (1) Head of Customs Office conducts examination and submits application file to the Director General within 7 (seven) working days after receipt of the application with recommendations.
(4) The Director General on behalf of the Minister gives approval or rejection of the application as intended in paragraph (1), within 10 (ten) working days after Director General received complete application file as intended in paragraph (3).
(5) In case application of extension as intended in paragraph (1) is approved, the Director General on behalf of the Minister issues a decision on the extension of determination the place as Bonded Zone and Bonded Zone Operator permit, Bonded Zone Entrepreneur permit, or PDKB permit within the period as intended in Article 6 paragraph (5) and paragraph (6).
(6) In case application of extension as intended in paragraph (1) is rejected, the Director General submits letter of rejection stating the reason for rejection.
(7) In case application of extension for stipulation of place as Bonded Zone and Bonded Zone Operator permit, Bonded Zone Entrepreneur permit, of PDKB permit, is applies before ending of extension period as intended in paragraph (1) and not get extension approval yet until ending of that permit, entry of goods into Bonded Zone not get the suspension of import duty, excise exemption, and/or free of PDRI.
(1) Suspension of Import Duty, Excise exemption, and free of PDRI are given to goods entered into Bonded Area in the form of:
(2) Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM) are not imposed on:
(3) Excise exemption shall be granted on Goods Subject to Excise (BKC) that are entered from other place in customs area into Bonded Zone for further processed by Bonded Zone Entrepreneur or PDKB.
(4) Suspension of Import Duty, Excise exemption, free of Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM), free of Income Tax (PPh) of Article 22 Import, are given on the entry of goods from Free Zone to be further processed and/or combined with production result in Customs Zone.
(5) To get the facilities as intended in paragraph (4) entrepreneur in Bonded Zone shall obtain permission from Free Zone Management Board.
(6) Goods as intended in paragraph (1), paragraph (2), paragraph (3), and paragraph (4), are not items to be consumed in the Bonded Zone, such as food, beverages, fuel, and lubricants.
Office equipments that can get suspension of Import Duty, Excise exemption, and is free of PDRI as intended in Article 14 paragraph (1) c are the office equipments that meet the following criteria:
(1) Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM) are not imposed on:
(2) Import Duty, Excise, and/or the PDRI are collected on the imported goods and products are released from Bonded Zone to other place in customs area.
(3) Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM), and excise are collected on the goods are from other place in customs area that are released from Bonded Zone to other place in customs area.
(4) Suspension of import duty, excise exemption, free of Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM), and/or free of income tax (PPN) Article 22 Import, are given on the releasing of goods from Bonded Zone, include Products of Bonded Zone to the entrepreneur in Free Zone that already got approval from Free Zone Management Board.
(1) Releasing of Products of Bonded Zone that are given to the Person who get facility of suspension or exemption of import duty and Excise exemption, will get suspension or exemption of import duty and Excise exemption.
(2) Releasing of Products of Bonded Zone that are given to the Company who get facility of exemption or return of paid import duty on the imported goods and raw materials to be processed, installed, or combined in other goods for export purpose, are not granted exemption of Import Duty and Excise exemption.
(3) On the releasing of goods that are given to the Person that get facility as intended in paragraph (1), Bonded Zone Entrepreneur or PDKB must collect Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM), and make a tax invoice in accordance with legislation in the field of taxation.
(1) Entry of Imported goods into the Bonded Zone are not subject of limitation in import field except state other under provisions of legislation.
(2) Releasing of import goods to be used from Bonded Zone to other place in customs area shall follow provision of limitation in import field, except already fulfilled when they were entered.
Bonded Zone Operator is obliged:
Bonded Zone Entrepreneur or PDKB are obliged to:
(1) Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB have responsibility on the payable Import Duty and/or Excise, and PDRI on goods from outside of the customs area that are or should be in Bonded Zone.
(2) Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB have responsibility on the payable Excise and Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM) on goods from outside of customs area that are or should be in Bonded Zone.
(3) Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB are free from responsibility as intended in paragraph (1) and paragraph (2), in case of goods have account payable:
Bonded Zone Operator, Bonded Zone Entrepreneur, or PDKB should follow provision on:
according with legislation.
Goods can be entered into Bonded Zone from:
(1) Imported goods from outside of the customs area can be entered into Bonded Zone after got approval to release goods from temporary piling place or unloading port by Customs and Excise Official or service computer system in Customs Office that supervises the Bonded Zone.
(2) Before get approval to release goods as intended in paragraph (1), Customs and Excise official at the Customs Office that supervises the Bonded Zone may perform selective documents checking based on risk management.
(3) Customs and Excise officials can conduct a physical inspection of goods before or after being given approval of releasing goods as intended in paragraph (1), selectively based on risk management.
(4) In case based on documents checking as intended in paragraph (2) and physical inspection as intended in paragraph (3), Customs and Excise found not match, then do dept examination.
(1) Bonded Zone Entrepreneur or PDKB can enter special importation of sample goods as sample for production by get suspension of Import Duty, Excise exemption, and free of PDRI.
(2) Sample goods as intended in paragraph (1) shall meet the following requirements:
(3) Sample goods as intended in paragraph (1) does not include motor vehicles, including heavy equipment in any type and/or condition.
(4) Sample goods must be kept for a period of 2 (two) years from the date of entered into Bonded Area.
(5) Sample goods are used according their function and passed storing period as intended in paragraph (4), are exempted from Import Duty obligation.
(6) Exemption from obligation to pay Import Duty as intended in paragraph (5) is given by the Head of Regional Office or the Head of the Main Service Office at the request of concerned Bonded Zone Entrepreneur or PDKB.
(7) Head of Regional Office or the Head of the Main Service Office gives approval or rejection of the application as intended in paragraph (6) within 15 (fifteen) working days after Head of Regional Office or Head of Main Service Office received complete application.
(1) Releasing of Bonded Zone Production Result performed to:
(2) Releasing of Bonded Zone Production Result as intended in paragraph (1)a shall apply the provisions of customs in the export field.
(3) Releasing of Bonded Zone Production Result as intended in paragraph (1)a shall apply the provisions of the customs in the import field.
(1) Releasing of Bonded Zone Production Result to outside the customs area as intended in Article 26 paragraph (1) a may be in form of:
(2) Releasing of Bonded Zone Production Result to other Bonded Zone as intended in Article 26 paragraph (1) b shall be for further processing, combined with other Bonded Zone Production Result, or used as Capital Goods for the production process.
(3) Releasing of Bonded Zone Production Result to Bonded Exhibition Operation Place (TPPB) as intended in Article 26 paragraph (1) c shall be for displayed and/or sold.
(4) Bonded Zone Production Result that is released to Bonded Exhibition Operation Place (TPPB) as intended in paragraph (3) shall be return back to origin Bonded Zone within 30 (thirty) days after finishing of exhibition.
(5) In case provision on the period to return back as intended in paragraph (4) is not fulfilled, the Bonded Zone Entrepreneur are not allowed to release production result for Bonded Exhibition Operation Place (TPPB) for 1 (one) year.
(6) Releasing of Bonded Zone Production Result to entrepreneur in Free Zone that already got business license from Free Zone Management Board as intended in Article 26 paragraph (1) d, should be to entrepreneur in Free Zone that already got permit from Free Zone Management Board on the goods have relation with its business activities.
(7) Releasing of Bonded Zone Production Result to other place in customs area as intended in Article 26, paragraph (1) e, can be done in a number of at most 25% (twenty five percent) of previous year export value realization and realization of previous year submission value into Bonded Zone.
(8) The realization of previous year submission value into Bonded Zone as intended in paragraph (7) is limited only for Bonded Zone Production Result that will be further processed.
(9) In case the provisions on the limitation of releasing of Bonded Zone Production Result as intended in paragraph (7) is not fulfilled, the next year, Bonded Zone Entrepreneur or PDKB will treated by reduce percentage of selling to other place in customs area.
(10) In case in next year period as intended in paragraph (9) provisions on the limitation of releasing of production result as intended in paragraph (7) are not fulfilled, Bonded Zone permit of Bonded Zone Operator or PDKB will be frozen for a period of 3 ( three) months.
(11) In the framework to maintain the stability of the national economy, constraints on the releasing of production result as intended in paragraph (7) for a specified period can be amended by Ministerial Regulation.
(1) Bonded Zone Production Results that all or a part of them are Raw Materials to make products can be released to other place in customs area, following provision shall applied:
(2) The basis used to calculate the measurement of Import Duty and/or Excise, and PDRI on the releasing of Bonded Zone Production Result as intended in paragraph (1) are as follows:
(3) In case the production results in damaged condition as intended in paragraph (2) b, get damage or less in quality/standard quality that technically can not be repaired to reach the quality/standard quality.
(4) The value of imports as intended in paragraph (2) a number 3) is calculated by sum of the customs value at the time entered Bonded Zone plus Import Duty.
(5) Calculation of Import Duty and/or Excise, and PDRI as intended in paragraph (2), by using the Basic Value of Calculation Import Duty (NDPBM) that is stipulated by Minister at the time of payment.
(6) Delivery of goods from Bonded Area to other place in the customs area, Bonded Zone Entrepreneur or PDKB must collect Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM), and make a tax invoice in accordance with legislation in the field of taxation.
(7) In case the rate of Import Duty for Raw Materials is higher than rate of Import Duty for production result, the based for calculation of import duty is calculated based on rate of Import Duty of production result at the time of releasing from Bonded Zone.
(1) Bonded Zone Entrepreneur or PDKB can transfer goods other than production result to another Bonded Zone to help process of production or increase production
(2) Permits the transfer of goods to other Bonded Zone as intended in paragraph (1) for Bonded Zone Entrepreneur or PDKB has the same name, management, legal entities, fields of activity, and production output, according to that specified in the Bonded Zone permit, is given by Head of Customs Office at the request of Bonded Zone Entrepreneur or PDKB who will perform the transfer.
(3) Permits the transfer of goods to other Bonded Zone as intended in paragraph (1) in one Bonded Zone Operator, is given by Head of Customs Office at the request of Bonded Zone Entrepreneur or PDKB who will perform the transfer.
(4) Permits the transfer of goods to other Bonded Zone other than those as intended in paragraph (2) and paragraph (3), is given by Head of Regional Office or the Head of Main Service Office at the request of Bonded Zone Entrepreneur or PDKB who will perform the transfer.
(5) Head of Customs Office gives approval or rejection of application for the transfer of goods as intended in paragraph (2) and paragraph (3) within 10 (ten) working days after Head of Customs Office received the complete application.
(6) Head of Regional Office or the Head of Main Service Office gives approval or rejection of application for the transfer of goods as intended in paragraph (4) within 15 (fifteen) working days after Head of Regional Office or Head Office Main service received the complete application.
(1) Bonded Zone Entrepreneur or PDKB may release Raw Materials and/or rest of Raw Materials from Bonded Zone to:
(2) Bonded Zone Entrepreneur or PDKB may release Raw Material for the purpose Bonded Warehouses origin of Raw Materials with the approval from the Head of Customs Office at the request of Bonded Zone Entrepreneur or PDKB.
(3) Bonded Zone Entrepreneur or PDKB may release Raw Materials and/or Rest of Raw Materials origin from outside of customs area to outside of customs area as intended in paragraph (1) a, with the approval from the Head of Customs office at the request of Bonded Zone Entrepreneur or PDKB.
(4) Bonded Zone Entrepreneur or PDKB may release Raw Materials and/or rest of Raw Materials origin from outside of customs area to other Bonded Zone and/or other industrial company in other place in customs area as intended in paragraphs (1) b and c, with the approval from the Head of Regional Office or the Head of Main Service Office at the request of Bonded Zone Entrepreneur or PDKB.
(5) Releasing of Raw Materials and/or rest of Raw Materials origin from outside of customs area to be transferred to industrial Company in other place in customs area as intended in paragraph (1) c shall pay Import Duty and/or Excise, and PDRI.
(6) The basis used to calculate rate of import duty and/or Excise, and PDRI on the releasing of Raw Materials and/or rest of Raw Materials to be transferred to industrial Company in other place in customs area as intended in paragraph (1) c, are as follows:
(7) Raw Materials and/or rest of Raw Materials in damaged condition as intended in paragraph (6) b, in case if they get a significant decline in quality, so it can not be processed or if been processed will produce goods which do not meet the quality/standard quality expected.
(8) The import value as intended in paragraph (6) a number 3) is obtained from the sum of the customs value at the time entered Bonded Zone plus import duty.
(9) Calculation of Import Duty and/or Excise, and PDRI as intended in paragraph (2), by using the Basic Value of Calculation Import Duty (NDPBM) stipulated by Minister in effect at the time of payment.
(10) On the releasing of Raw Materials and/or Rest of Raw Materials from outside the customs area to other place in the customs area, Bonded Zone Entrepreneur or PDKB must collect Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Goods Luxury (PPnBM), and make a tax invoice in accordance with legislation in the field of taxation.
(11) Payment of payable Excise on releasing of Raw Materials and/or Rest of Raw Materials origin from outside the customs area to other places in the customs area is carried out in accordance with legislation in the field of customs.
(12) Head of Customs Office gives approval or rejection on the application as intended in paragraph (2) and paragraph (3), within 10 (ten) working days after Head of Customs Office received the complete application.
(13) Head of Regional Office or the Head of Main Service Office gives approval or rejection of the application as intended in paragraph (4), within 15 (fifteen) working days after Head of Regional Office or Head Office Main received the complete application.
(1) Bonded Zone Entrepreneur or PDKB can release the rest of production process/waste (scrap) and/or waste or packaging from Bonded to:
(2) Releasing of the rest of the production process/waste (scrap) and/or waste or packaging to other place in customs area as intended in paragraph (1) c, is done by paying import duty and/or Excise, and PDRI.
(3) The basis used to calculate the amount of imposition Import Duty and/or Excise, and the PDRI on releasing the rest of production process/waste (scrap) and/or waste or packaging to other place in customs area as intended in paragraph (1) c, are as follows:
(4) Calculation of Import Duty and/or Excise, and PDRI as intended in paragraph (2), by using the Basic Value Calculation of Import Duty (NDPBM) stipulated by the Minister in force at the time of payment.
(5) On the delivery of the rest of the production process/waste (scrap) and/or waste or packaging from Bonded Zone to other place in customs area, Bonded Zone Entrepreneur or PDKB must collect Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM), and make a tax invoice in accordance with legislation in the field of taxation.
(6) The rest of the production process/waste (scrap) and/or waste or packaging to other place in customs area as intended in paragraph (1) that are released to other place in customs area are exepted from provision on prohibition and limitation in import.
(1) Capital Goods from imported in the Bonded Area of outstanding obligations on the payment of import duty may be released by the purpose of:
(2) The value of imports as intended in paragraph (1) c 2) is sum of the customs value at the entry time to Bonded Zone plus Import Duty.
(3) Calculation of Import Duty and/or Excise, and PDRI as intended in paragraph (2), by using the Basic Value Calculation of Import Duty (NDPBM) stipulated by the Minister in force at the time of payment.
(1) Office equipment from import that have not settle obligation payment of import duty may be released from Bonded Zone for the purpose of:
(2) The import value as intended in paragraph (1) c 2) is from sum of the customs value at the time of entering Bonded Zone plus Import Duty.
(3) Calculation of Import Duty and/or Excise, and PDRI as intended in paragraphs (1) c and d, by using the Basic Value of Calculation Import Duty (NDPBM) stipulated by the Minister in force at the time of payment.
Transferred Capital Goods and office equipment that had been paid import duty and PDRI when they entered Bonded Zone, and transferred capital goods from other place in the customs area shall be with the approval of the Head of Customs Office.
(1) Bonded Zone Entrepreneur or PDKB can release Capital Goods to be repaired to:
(2) On the releasing Capital Goods to other places in the customs area for the purposes to be repaired as intended in paragraph (1) b, Bonded Zone Entrepreneur or PDKB must submit a guarantee.
(3) On the releasing Capital Goods to be repaired to other place in customs area as intended in paragraph (1) b and to other Bonded Zone as intended in paragraph (1) c, should be returned back into the Bonded Zone within 3 (three) months from the date of releasing from Bonded Zone and in can be extended one time for maximum 3 (three) months.
(4) In case of capital goods to be repaired to other place in the customs area as intended in paragraph (1) b not returned back into the Bonded Zone in the period as intended in paragraph (3), following provision shall apply:
(5) In case of capital goods to be repaired to other Bonded Zone as intended in paragraph (1) c does not return back into the Bonded Zone in the period as intended in paragraph (3), Bonded Zone Entrepreneur or PDKB must pay payable Import Duty and PDRI and fined administrative sanction of 100% (one hundred percent) of import duty should be paid.
(1) Bonded Zone Entrepreneur or PDKB can release sample goods in the form of semi finishing goods and/or Bonded Zone Production Result with the approval of the Head of Customs Office.
(2) releasing of sample goods as intended in paragraph (1) can be done with direction to:
(3) On the releasing of sample goods to other places in the customs area as intended in paragraph (2) b, Bonded Zone Entrepreneur or PDKB must submit a guarantee.
(4) Releasing of sample goods as intended in paragraph (1) must meet the following provisions:
(5) Releasing of sample goods to other place in the customs area as intended in paragraph (1) b or to other Bonded Zone as intended in paragraph (1) c, shall be returned back into the Bonded Zone of origin within 14 (fourteen) days from the date of customs notification registration of releasing goods from Bonded Zone.
(6) In case of sample goods were released to other place in the customs area as intended in paragraph (2) b not be put back into the Bonded Zone in the period as intended in paragraph (5), following provision shall be applied:
(7) In case of sample goods are released to other Bonded Zone as intended in paragraph (2) c does not return back into the Bonded Zone in the period as intended in paragraph (5), Bonded Zone Entrepreneur or PDKB must pay payable Import Duty and PDRI and filed administration sanction of 100% (one hundred percent) of import duty should be paid.
(1) Bonded Zone Entrepreneur or PDKB can perform destroying of rotten goods and/or due to the nature and form can be destroyed that entered the Bonded Zone.
(2) To perform destroying as intended in paragraph (1), Bonded Zone Entrepreneur or PDKB must file writing application to the Head of Customs Office.
(3) Destroying as intended in paragraph (1) can be done inside or outside of Bonded Zone, under the supervision of Customs and Excise officials.
(4) Destroying of waste goods can only be done by:
(5) Destroying of goods as intended in paragraph (1) must be made an official report.
(6) In case of destroying is carried out by waste treatment companies as intended in paragraph (4) b, Bonded Zone Entrepreneur or PDKB must submit a report on the implementation of the destruction by waste treatment company to the Customs and Excise Officials.
(1) Bonded Zone Entrepreneur or PDKB can do the destruction of the goods in outside the customs area of origin due to the nature and shape can not be destroyed.
(2) To perform the destruction as intended in paragraph (1), Bonded Zone Entrepreneur or PDKB must file writing application to the Head of Customs Office.
(3) The destruction as intended in paragraph (1) conducted under the supervision of Customs and Excise Officials and made an official report.
(4) The destruction is done by permanently damaging function and cut into pieces so that it becomes scrap.
(5) Releasing of scrap as intended in paragraph (4) from Bonded Zone to other places in the customs area carried out with the following provisions:
(6) On the delivery of goods from Bonded Zone to other places in the customs area, Bonded Zone Entrepreneur or PDKB must collect Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM) and make a tax invoice in accordance with provisions and regulations in the field of taxation.
(7) Calculation of Import Duty and/or Excise, and PDRI as intended in paragraph (2), by using the Basic Value of Calculation Import Duty (NDPBM) stipulated by the Minister in force at the time of payment.
(1) Bonded Zone Entrepreneur or PDKB can subcontract some processing activity that is not a main activity of the production process to other Bonded Zone Entrepreneur or PDKB and/or industrial Company/business entity in other place in the customs area.
(2) Subcontract work as intended in paragraph (1) can not be done for initial inspection, sorting, final inspection, or packing works.
(3) Subcontract work as intended in paragraph (1) shall be based on subcontracting agreement.
(4) Subcontract work as intended in paragraph (1) performed after obtaining approval from the Head of Customs Office.
(5) In the framework of subcontract work as intended in paragraph (1), Bonded Zone Entrepreneur or PDKB can lend production machinery and molds to subcontractor.
(6) On the release of goods as intended in paragraph (1) and paragraph (5) to the company/business entity in other place in the customs area, Bonded Zone entrepreneur or PDKB must submit a guarantee.
(7) Value of guarantee should be submitted as intended in paragraph (6), based on a subcontracting Agreement as intended in paragraph (3).
(1) Implementation of subcontract work as intended in Article 39, shall be done within 60 (sixty) days from the date of approval of subcontract until subcontract finishing goods are returned back into Bonded Zone.
(2) Upon the request of subcontracting order, Head of Regional Office or Head of Main Service Office may give subcontract permit more than period as intended in paragraph (1), in case of the nature and characteristics of subcontract work requires more time and 60 (sixty) days.
(3) In case finishing subcontract work to industrial company/business entity in other place in the customs area more than period as intended in paragraph (1) and paragraph (2) and/or in case of their products are not returned, following provisions shall apply:
(4) In case of goods/raw materials for the purposes of settlement of subcontracts as intended in paragraph (3) are goods subject to restrictions, Bonded Zone permit will be revoked.
(5) In case finishing of the subcontracted work to other Bonded Zone more than the period as intended in paragraph (1) and paragraph (2) and/or in case of their products are not returned, origin Bonded Zone Entrepreneur or PDKB must pay payable import duties and/or Excise, and PDRI and subjected to administrative sanctions such as fines amounting to 100% (one hundred percent) of import duty should be paid.
(6) In case Bonded Zone Entrepreneur or PDKB do violation in subcontract as intended in paragraph (3) and paragraph (5) for 3 (three) times in a period of last 12 (twelve) months, Bonded Zone Entrepreneur or PDKB is not allowed to do subcontract for 6 (six) months.
(1) Bonded Zone Entrepreneur or PDKB can lend capital goods in the form of production machinery and molding other in the framework of subcontract as intended in Article 39 paragraph (5) to:
(2) To lend as intended in paragraph (1), following provisions are apply:
(3) To be able to lend the capital goods as intended in paragraph (1), Bonded Zone Entrepreneur or PDKB must file writing application to the Head of Customs Office.
(4) On the releasing Capital Goods in relation with lending Capital Goods as intended in paragraph (1) into industrial companies/business entity in other place in the customs area, Bonded Zone Entrepreneur or PDKB must submit a guarantee.
(1) Lending of production machinery and molding to the other Bonded Zone Entrepreneur, other PDKB, and/or industrial company/business entity in other place in the customs area as intended in Article 39 paragraph (5) or Article 41 paragraph (1), can be given for a period of 6 (six) month period with respect to lending period.
(2) Lending period as intended in paragraph (1) may be extended for a period of 6 (six) months with the approval of the Head of Customs Office.
(3) Head of Regional Office or the Head of the Main Service Office can give approval of lending for a period exceeding the period as intended in paragraph (1) and paragraph (2) for specified Bonded Zone Entrepreneurs of PDKB based on risk management.
(4) In case of production machinery and molding are lent to other places in the customs area were not returned and/or permit is not extended after period as intended in paragraph (1) is exceeded, the following provisions shall apply:
(5) In case of production machinery and molding that are lend to other Bonded Zone was not returned and/or not permit is not extended after period as intended in paragraph (1) is exceeded, origin Bonded Zone Entrepreneur or PDKB shall pay payable import duty and the PDRI and subject to administrative sanctions such as fines amounting to 100% (one hundred percent) of import duty should be paid.
(1) Entry and release and goods to and from Bonded Zone performed by using customs notification.
(2) Customs notification as intended in paragraph (1) shall be submitted by Bonded Zone Entrepreneur or PDKB.
(3) Customs Notification as intended in paragraph (1) shall be submitted through Electronic Data Exchange (PDE).
(4) The provisions as intended in paragraph (3) do not apply to the Customs Office that does not apply provisions in Electronic Data Exchange (PDE).
(1) In the Bonded Zone Operator location can be done warehousing business in the form of Bonded Warehouses.
(2) Procedure for establishment of Bonded Warehouse as intended in paragraph (1) carried out in accordance with laws and regulations on the Bonded Warehouse.
(1) Bonded Zone Production Result for export purpose can be consolidated with goods originating from other Bonded Zone under the supervision of Customs and Excise officials.
(2) The consolidation as intended in paragraph (1) can be performed by Bonded Zone Entrepreneur or PDKB that:
(3) Bonded Zone Entrepreneur or PDKB that do consolidation are responsible for the implementation of the consolidation of export goods as intended in paragraph (1).
(1) In case Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB, do not implement the obligation as intended in Article 19 and/or Article 20, the Head of Customs Office on behalf of the Minister freeze permit as Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB.
(2) Head of Customs Office that supervises notifies freezing as intended in paragraph (1) to the Head of Regional Office.
(1) Permit as Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB, is frozen by Head of Customs Office that supervises on behalf of the Minister in case Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB:
(2) Freezing of permit as Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB, as intended in paragraph (1) is follow up from examination results and/or the results of audits carried out by Directorate General of Customs and Excise on concerned Bonded Area Operator, Bonded Zone Entrepreneur, and/or PDKB.
(3) During the freezing, Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB, are not allowed to enter goods into Bonded Zone.
Frozen of Permit as intended in Article 46 paragraph (1) and Article 47 paragraph (1) can be actively again in case of:
(1) Freezing of permit as intended in Article 47 paragraph (1) a and Article 47 paragraph (1) b can be converted to revocation in case Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB:
(2) Revocation of permit as intended in paragraph (1) shall be done by Director General on behalf of the Minister.
(1) Determination of the place as a Bonded Zone and permit as an Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB, will be revoked in case Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB:
(2) Revocation of permit as intended in paragraph (1) conducted by the Director General on behalf of the Minister.
(3) In case that has been done revocation as intended in paragraph (1), the Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB, within 30 (thirty) days since date of revocation of permit, must pay all payable import duties and/or Excise, and PDRI, which includes debt that comes from the audit findings and/or debt that occurs due to release of goods from Bonded to other places in the customs area.
(4) Goods of origin outside the customs area that are still owed or still the responsibility of the Bonded Zone that has been revoked license, shall:
(5) Goods of origin other place in the customs area are still remaining in Bonded Zones that permit has been revoked, shall:
(6) On the release of goods to other places in the customs area as intended in paragraph (4) b and paragraph (5) c, the Bonded Zone Operator, Bonded Zone Entrepreneur and/or PDKB should collect Value Added Tax (PPN) or Tax Value Added (PPN) and Sales Tax on Luxury Goods (PPnBM) and make a tax invoice in accordance with legislation in the field of taxation.
(7) If the period as intended in paragraph (3) and paragraph (4) is exceeded, the goods are located in Bonded Zones declared as uncontrolled goods.
In case the Bonded Zone Operator permit is revoked, PDKB that is in Bonded Zone Operator location can:
(1) Head of Regional Office, Head of the Main Service Office, and the Head of Customs Office, supervise the activities performed by the Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB who are in their control.
(2) Supervision as intended in paragraph (1) is based on risk management.
Based on risk management, prior to revocation of license, Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB, can be carried out audits in customs and excise, or a simple examination.
(1) In case of any indication of violations of customs and/or excise on entry and/or release of goods to and/or from Bonded Zone, Head of Customs Office should conduct depth examination.
(2) In case based on examination results as intended in paragraph (1) found administrative violations, violations must be immediately fined sanction in accordance with the provisions of legislation.
(3) In case based on examination results as intended in paragraph (1) found sufficient evidence of the beginning criminal act in customs and/or excise, the evidence should immediately be investigated in accordance with the provisions in rules and regulations.
(4) In case the person responsible for the Bonded Zone Operator, Bonded Zone Entrepreneur, or PDKB proven criminal act in the field of customs and excise which has had permanent legal force and the person is foreign nationality, Director General submits a notification to the competent agency to handle immigration field for further action according to provisions of legislation.
(1) Facility receiver Company of exemption or return of Import Duty on import goods and materials to be processed, assembled, or installed on other goods for the purpose of export, able to be changed its status to Bonded Zone Entrepreneur or PDKB.
(2) In case the Company is stipulated become Bonded Zone Entrepreneurs or PDKB as intended in paragraph (1), goods have received exemption of import duty facility, and still within the period of exemption but has not been responsibility for, are treated as imported goods are get facilities of:
(3) Fulfillment of requirements for the Company to become Bonded Zone Entrepreneurs or PDKB as intended in paragraph (1), shall follow the provisions on the requirement to obtain Bonded Zone Entrepreneur or PDKB permit.
At the time of this Regulation of the Minister of Finance come into force:
At the time of this Regulation of the Minister of Finance Regulation comes into force, the Decree of the Minister of Finance No. 291/KMK.05/1997 concerning Bonded Zone as amended several times, the latest by Regulation of the Minister of Finance No. 101/PMK.04/2005, shall be revoked and declared null and void.
Further provisions on:
regulated by the Director General.
This Regulation of the Minister of Finance shall come into force on January 1, 2012.
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 September 6, 2011
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA.
signed,
AGUS D. W. MARTOWARDOJO