to Indonesian
a. that in the framework to give policy related with selling or assignment mechanism for motorized vehicle for the need of foreign countries representatives offices or their officials in special condition, it is necessary to amend provision on the selling or assignment of motorized vehicle for the need of foreign countries representatives offices or their officials as governed in Decree of the Minister of Finance No. 90/KMK.04/2002 concerning Procedure for Granting Exemption of Import Duty and Excise on Goods of Foreign Countries Representatives and Their Officials as amended by Regulation of the Minister of Finance No. 137/PMK.04/2007;
b. that based on consideration as intended in paragraph a, it is necessary to stipulate Regulation of the Minister of Finance concerning Second Amendment to the Decree of the Minister of Finance No. 90/KMK.04/2002 concerning Procedure for Granting Exemption of Import Duty and Excise on Goods of Foreign Countries Representatives and Their Officials;
1. 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);
2. Presidential Decree No. 56/P/2010;
3. Decree of the Minister of Finance No. 90/KMK.04/2002 concerning Procedure for Granting Exemption of Import Duty and Excise on Goods of Foreign Countries Representatives and Their Officials as amended by Regulation of the Minister of Finance No. 137/PMK.04/2007:
REGULATION OF THE MINISTER OF FINANCE CONCERNING SECOND AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE No. 90/KMK.04/2002 CONCERNING PROCEDURE FOR GRANTING EXEMPTION OF IMPORT DUTY AND EXCISE ON GOODS OF FOREIGN COUNTRIES REPRESENTATIVES AND THEIR OFFICIALS
Provision of Article 9 paragraph (1), paragraph (2), and paragraph (3) of Decree of the Minister of Finance No. 90/KMK.04/2002 concerning Procedure for Granting Exemption of Import Duty and Excise on Goods of Foreign Countries Representatives and Their Officials as amended by Regulation of the Minister of Finance No. 137/PMK.04/2007 shall be amended and between paragraph (1) and paragraph (2) is inserted 1 (one) paragraph, called paragraph (1a), so Article 9 is read as follows:
"Article 9
(1) The motorized vehicle as intended in Article 5 can be sold or assigned, provided:
a. the said motorized vehicle has been used for 3 (three) years from the stipulation date of Decree of the Director General of Customs and Excise on the exemption of import duty on the motorized vehicle of foreign country representative; or
b. the said motorized vehicle is guaranteed as not being able to be used prior to the 3 (three) years period.
(1a) Exemption on the provision as intended in paragraph (1) that is caused by special reasons can be given by Minister of Finance after got recommendation from Ministry of Foreign Affairs.
(2) Decision on the permit to sale or assign the motorized vehicle is issued by Director General of Customs and Excise with following requirements:
a. the selling or assignment of motorized vehicle that fulfil provision as intended in paragraph (1), issuance of said decision after got approval of Ministry of Foreign Affairs.
b. the selling or assignment of motorized vehicle that fulfil provision as intended in paragraph (1a), issuance of said decision based on approval of Minister of Finance after got recommendation from Ministry of Foreign Affairs.
(3) The import or purchase of new motor vehicles by and for foreign embassies to replace the sold or assigned ones as intended in paragraph (1), may be done after settlement of the import duty and tax on import of the said motor vehicle."
This Ministerial Regulation shall come into force from the date of stipulation.
For public cognizance, the regulation shall be promulgated by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on November 17, 2011
THE MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO