to Indonesian
a. that to support smooth and efficient in the implementation of entry and removal of goods to and from as well as are in zones designed as free trade zones and free port, and to optimize giving fiscal facility in Free Zone, it is necessary to re-arrange on the treatment on customs, taxation, and excise, as well as control on the entry and removal of goods into and from as well as are in zones designed as free trade zones and free ports as governed in Government Regulation No. 2/2009 concerning Treatment on Customs, Taxation, and Excise, as well as Control on the Entry and Removal of Goods Into and From as well as are in Zones Designed as Free Trade Zones and Free Ports;
b. that based on consideration as intended in paragraph a, and to implement provision in Article 115A paragraph (2) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 concerning Amendment on the Law No. 10/1995 concerning Customs and Article 16B paragraph (1) a of Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxurious Goods as amended several times, the latest by Law No. 42/2009 concerning the Third Amendment on the Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxurious Goods, it is necessary to stipulate Government Regulation concerning Treatment on customs, taxation, and excise, as well as procedures on the entry and removal of goods into and from as well as are in zones designed as free trade zones and free ports;
1. Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia;
2. Law No. 6/1983 concerning General Provisions and Procedure 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 No. 4999);
3. Law No. 7/1983 concerning Income Tax (Statute Book of the Republic of Indonesia No. 50/1983, Supplement to Statute Book 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);
4. Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxurious 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 concerning the Third Amendment on the Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxurious Goods (Statute Book of the Republic of Indonesia No. 128/2000, Supplement to Statute Book of the Republic of Indonesia No. 3986);
5. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 concerning Amendment to the Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
6. 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 concerning Amendment to the law No. 11/1995 concerning Excise (Statute 8ook of the Republic of Indonesia No. 105/2007, Supplement to Statute Book of the Republic of Indonesia No. 4755);
7. Law No. 36/2000 concerning Stipulation of Government Regulation in Lieu of Law No. 1/2000 concerning Free Trade Zones and Free Ports to become a 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);
GOVERNMENT REGULATION CONCERNING TREATMENT ON CUSTOMS, TAXATION, AND EXCISE, AS WELL AS PROCEDURES ON THE ENTRY AND REMOVAL OF GOODS INTO AND FROM AS WELL AS ARE IN ZONES DESIGNED AS FREE TRADE ZONES AND FREE PORTS.
In this Government Regulation:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 concerning Amendment to Law No. 10/1995 concerning Customs.
2. Income Tax Law is Law No. 7/1983 concerning Income Tax as amended several times, the latest by Law No. 36/2008 concerning Forth Amendment on the Law No. 7/1983 concerning Income Tax.
3. Minister is the Minister of Finance.
4. Customs Area is the territory of the Republic of Indonesia covering land and water areas with the air above it, and certain places within the Exclusive Economy Zone and Continent Shelf wherein the Customs Law is applicable.
5. Zones are designed as Free Trade Zone and Free Port, hereinafter called as Free Zone, is a zone within the legal territory of the Unitary State of the Republic of Indonesia separated from the Customs Area, therefore free from the imposing of import duty, Value Added Tax, Sales Tax on Luxurious Goods, and excise.
6. Customs Zone is a zone with certain borders at sea ports, air ports, or other places stipulated for the traffic of goods fully under the control of the Directorate General of Customs and Excise.
7. Customs obligations are all activities in the field of customs that must be performed to meet provisions of the Customs Law.
8. Customs Offices are offices within the Directorate General of Customs and Excise where Customs obligations are fulfilled in accordance with provisions of the Customs Law.
9. Temporary Piling Place is a building and/or field or other similar places within a Customs Zone to pile up goods, whilst waiting for its loading or removal.
10. Zone Exploitation Board is an Exploitation Board of Free Trade Zones and Free Ports.
11. Value Added Tax, hereinafter called as PPN, is Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods.
12. Person is an individual person or legal entity.
13. Customs Notification is a statement made by a Person in the framework of performing customs obligations in the form and terms stipulated in the Customs Law.
(1) Entry and removal of goods to and from a Free Zone is under the control of the Directorate General of Customs and Excise.
(2) Entry and removal of goods to and from a Free Zone must be performed in ports or airports designated.
(3) Ports or airports designated as intended in paragraph (2) are ports and airports already get permit from Minister of Transportation and already designed as Customs Zones.
(4) For the purpose of control and service, the Minister stipulated Customs Office, Customs Zones, and Customs Control Posts.
(5) Fulfillment of Customs obligations shall be made in the Customs Office by using a Customs Notification.
(6) The Customs Notification shall be submitted to the customs and excise official in the Customs Office.
(1) Entry and removal goods from and into Free Zone may only be performed by entrepreneurs who had received business permits from the Zone Exploitation Board.
(2) The entrepreneurs as intended in paragraph (1) may only bring goods from out of customs area into a Free Zone in related with his business activities.
(3) Entry of consumption goods for the requirements of the populace into a Free Zone from out of Customs Area may only be performed by entrepreneurs who had received business permits from the Zone Exploitation Board, in quantity and type stipulated by the Zone Exploitation Board.
(4) Entry of consumption goods for the requirements of the populace into Free Zones from other place in Customs Area is in according to provisions in regulations.
(5) Exempted from provision as intended in paragraph (1) are entry and removal of goods to and from Free Zones on the:
(1) Business performers in a Free Zone do not need to be confirmed as Tax Subject Business Performers.
(2) Delivery of goods in a Free Zone is exempted from the imposing of PPN.
(3) Goods subject to excise Entrepreneur in Free Zone still has obligation to own Goods Subject to Excise Entrepreneur Number in according to the provisions in regulation in excise field.
(4) Goods subject to excise produced by factory in Free Zone that are consumed by the population in Free Zones can be given exemption in excise.
(1) On the entry of goods are not fulfilling the provisions as intended in Article 3:
(2) Re-export or destroying of goods as intended in paragraphs (1) a and c, conducted under control of Zone Exploitation Board and Directorate General of Customs and Excise.
(3) Further provisions on the procedure to re-export, donated to the state, and destroyed as intended in paragraph (1) are governed by Ministerial Regulation.
(1) Goods are entered into Free Zones from out of Customs Area, other Free Zones, Bonded Piling Places, or Special Economics Zones, shall be conducted examination on documents.
(2) In certain cases, goods are entered into Free Zones from out of Customs Area, other Free Zones, Bonded Piling Places, or Special Economics Zones, may be checked physically.
(3) Further provisions on the procedures of examination on documents and physical examination as intended in paragraph (1) and paragraph (2), are governed by Ministerial Regulation.
(1) Goods will be removed from Free Zone to out of Customs Area, other Free Zones, Bonded Piling Places, or Special Economics Zones, shall be conducted examination on documents.
(2) In certain cases, goods will be removed from Free Zone to out of Customs Area, other Free Zones, Bonded Piling Places, or Special Economics Zones, may be checked physically.
(3) Goods will be removed from Free Zone to other places in Customs Area, shall be conducted customs investigation.
(4) Customs investigation as intended in paragraph (3) covers examination on documents and physical examination on goods.
(5) Customs investigation as intended in paragraph (3) shall be conducted selectively.
(6) Further provisions on the procedures of examination on documents and physical examination as intended in paragraph (1), paragraph (2), paragraph (3), paragraph (4), and paragraph (5), are governed by Ministerial Regulation.
(1) Transporters which transportation means comes from:
(2) Notification of arrival plan of transportation means as intended in paragraph (1) shall be made:
(3) Transporters as intended in paragraph (1) that transportation means enter Free Zone, should write their carried goods in the manifest.
(4) Transporters as intended in paragraph (1) that transportation means comes from out of Customs Area, from other Free Zones, or come from other places in Customs Area by carry goods, should submit Customs Notification on the carried goods before unloading.
(5) In case unloading is not immediately performed, the obligation as intended in paragraph (4) shall be made:
(6) The obligation as intended in paragraphs (4) and (5) is exempted for transporters dropping anchor for 24 (twenty four) hours at the most and not unloading goods.
(7) In case the transportation means is in an emergency condition, the transporter may firstly unload imported goods, and must:
(1) Transporters whose transportation means will depart from Free Zone with destination to:
2) Transporters that transportation means to:
(1) Goods transported by transportation means as intended in Article 8 paragraph (1), must be unloaded in Customs Zones, or can be unloaded in other places after get permit from the Head of Customs Office.
(2) Unloading in other places permit from Head of Customs Office as intended in paragraph (1) is given after get recommendation from Zone Exploitation Board.
(3) Recommendation from Zone Exploitation Board as intended in paragraph (2) is not required in case transportation means are in emergency condition.
(4) Unloading of goods in out of Customs Zones or other places without permit of the Head of Customs Office as intended in paragraph (1) is smuggling and be imposed sanction in Customs field.
(5) Further provisions on the unloading of goods, as intended in paragraph (1), paragraph (2), and paragraph (3), are governed by Ministerial Regulation.
(1) Goods will be removed from Free Zones as intended in Article 9 paragraph (1) must be loaded in Customs Zones or in certain case can be loaded in other places with permit from the Head of Customs Office.
(2) Permit for loading in other places from Head of Customs Office as intended in paragraph (1) is given after get recommendation from Zone Exploitation Board.
(3) Loading of goods will be removed from Free Zones that are loaded in out of Customs Zones without permit from the Head of Customs Office as intended in paragraph (1) is smuggling and be imposed of sanction in Customs field.
(4) Further provisions on the Loading of Goods, as intended in paragraph (1) and paragraph (2) are governed by Ministerial Regulation.
(1) Goods as intended in Article 10 paragraph (1), while waiting for removal from Customs Zones can be piled in Temporary Piling Place.
(2) In certain condition, goods as intended in Article 10 paragraph (1) can be piled in other places are treated same with Temporary Piling Place.
(3) Goods are notified to be removed from Free Zone to out of Customs Area, other Free Zones, or other places in Customs Area, while waiting for loading, may be piled in Temporary Piling Place or other places with permit from the Head of Customs Office.
(4) Further provisions on the Piling of Goods as intended in paragraph (1), paragraph (2), and paragraph (3) are governed by Ministerial Regulation.
(1) Goods as intended in Article 10 paragraph (1) can be removed from Customs Zones or other places as intended in Article 12 paragraph (2) after fulfilled Customs Obligation to be:
(2) Further provisions on the removal of goods from Customs Zones or other places as intended in paragraph (1) are governed by Ministerial Regulation.
Entry of goods into Free Zones from out of Customs Area is given exemption of import duty, exemption of PPN, not collected Income Tax of Article 22 Income Tax Law, and/or exemption of excise.
(1) Goods from out of Customs Area can be removed from Customs Zones or other places as intended in Article 12 paragraph (2) to be entered into Free Zones after submission of Customs Notification.
(2) Goods are carried by passenger, transportation means crew member, or border crossers from out of Customs Area into Free Zones at the arrival should be notified to customs and excise official.
(3) Goods are entered into Free Zones from out of Customs Area that are sent by post operator only can be released based on approval of customs and excise official.
(4) Further provisions on the removal of goods as intended in paragraph (1), paragraph (2), and paragraph (3), are governed by Ministerial Regulation.
(1) Goods will be removed from Free Zone to out of Customs Area should be notified with Customs Notification.
(2) In case goods will be removed from Free Zone to out of Customs Area are goods imposed of export levy, export levy should be paid at the latest on the registration of Customs Notification to Customs Office.
(3) Customs Notification as intended in paragraph (1) is not required on the personal goods of passenger, transportation means crew member, border crossers, and delivery goods, up to certain customs value and/or quantity.
(4) Goods were notified to be removed from Free Zone to out of Customs Area as intended in paragraph (1), should be reported to customs and excise official in case of the releasing is cancelled.
(5) Removal of goods from Free Zone to out of Customs Area that are goods are imposed export levy as intended in paragraph (2), is implemented in according to the provisions in regulation that governs on the export levy.
(6) Further provisions on the Removal of goods from Free Zone into out of Customs Area as intended in paragraph (1), paragraph (2), paragraph (3), paragraph (4) and paragraph (5), are governed by Ministerial Regulation.
(1) Entry of goods into Free Zones from other places in Customs Area through designed ports or airports as intended in Article 2 paragraph (2), are not collected as of their PPN.
(2) Entry of goods subject to excise into Free Zones from other places in Customs Area through designed ports or airports as intended in Article 2 paragraph (2), for the need of consumption of population in Free Zones shall not be imposed of excise.
(3) Entry of goods into Free Zones from other places in Customs Area do not through designed ports or airports as intended in Article 2 paragraph (2), shall collected PPN and/or excise.
(4) Provision as intended in paragraph (1) also applied for entry of tax subjected goods into Free Zones from other places in Customs Area that in according to provision of regulation in taxation is exempted from PPN.
(5) Provision as intended in paragraph (1), is not applied for the entry of tax subjected goods into Free Zones from other places in Customs Area that already settle PPN by using paid PPN sticker, and subsidized fuel oil.
(6) Further provisions on the giving exemption of excise as intended in paragraph (2) are governed by Ministerial Regulation.
(1) Goods from other places in Customs Area can be removed from Customs Zones or other places as intended in Article 12 paragraph (2) to be entered into Free Zones after submission Customs Notification.
(2) Customs Notification as intended in paragraph (1) is not required on the personal goods of passenger, transportation means crew member, and delivery goods.
(3) Entry of goods into Free Zones from other places in Customs Area, while in relation with giving facilitation are not collected as of their PPN as intended in Article 17 paragraph (1), control and administering conducted by Directorate General of Taxation.
(4) Further provisions on the procedure of entry of goods as intended in paragraph (1) and control and administering as intended in paragraph (3), are governed by Ministerial Regulation.
(1) Goods from out of Customs Area will be removed from Free Zone into other places in Customs Area should settle import duty, PPN, and/or Income Tax of Article 22 Income Tax Law.
(2) Goods from Free Zone and other places in Customs Area will be removed from Free Zone into other places in Customs Area, should settle PPN.
(3) Goods subject to excise of factory products in Free Zones will be removed from Free Zone into other places in Customs Area, should settle excise.
(4) PPN Settlement on the removal of goods as intended in paragraph (2) shall be conducted by Person who releases goods.
(5) Goods subject to excise for consumption of population in Free Zone cannot be removed from Free Zones.
(6) Excise settlement as intended in paragraph (3) shall be conducted by the factory entrepreneur.
(7) Further provisions on the procedure of PPN settlement as intended in paragraph (2), are governed by Ministerial Regulation.
(8) Further provisions on the procedure of excise settlement as intended in paragraph (6) are in according to the provisions of regulation in excise field.
(1) Exempted from obligation to pay PPN as intended in Article 19 paragraph (1) and paragraph (2), on the removal of goods for specified transaction of:
(2) Further provisions on the procedure and period of releasing Tax Subjected Goods from Free Zone into other places in Customs Area and re-entry the Tax Subjected Goods into Free Zones from other places in Customs Area as intended in paragraph (1) a, are governed by Ministerial Regulation.
Exempted from imposition of PPN on the releasing of Tax Subjected Goods as intended in Article 13 paragraph (1) b.
(1) Goods will be removed from Free Zone into other places in Customs Area should be notified with Customs Notification.
(2) Goods will be carried by passenger or transportation means crew member from Free Zone into other places in Customs Area before departure should be notified to customs and excise official.
(3) Goods will be sent through post only can be removed from Free Zone into other places in Customs Area based on approval from customs and excise official.
(4) Goods already notified to be removed from Free Zone to other places in Customs Area as intended in paragraph (1), should be reported to customs and excise official in case the releasing is cancelled.
(5) In case of good are cancelled to be removed from Free Zone to other places in Customs Area not report its cancellation of releasing as intended in paragraph (4) that are goods as intended in Article 19 paragraph (1), should settle import duty, PPN, and/or Income Tax of Article 22 Income Tax Law.
(6) In case of goods are cancelled to be removed from Free Zone to other places in Customs Area are not reported of their cancellation of removing as intended in paragraph (4) that are goods as intended in Article 19 paragraph (2) should settle PPN.
(7) In case of goods subject to excise are cancelled to be removed from Free Zone to other places in Customs Area are not reported of their cancellation of removing as intended in paragraph (4) that are goods subject to excise as intended in Article 19 paragraph (3), should settle excise.
(8) Further provisions on the Removal of goods from Free Zone to other places in Customs Area, are governed by Ministerial Regulation.
Entry of goods into Free Zone from other Free Zone is get exemption of import duty, exemption of PPN, not collected Income Tax of Article 22 Income Tax Law, and/or exemption of excise.
(1) Goods from other Free Zone can be removed from Customs Zone or other places as intended in Article 12 paragraph (2) to be entered into Free Zone after submission of Customs Notification.
(2) Customs Notification as intended in paragraph (1) is not required on the personal goods of passengers, transportation means crew members, and delivery goods.
(3) Further provisions on the entry of goods from other Free Zone into Free Zones as intended in paragraph (1), are governed by Ministerial Regulation.
Removal of goods from Free Zone to other Free Zone can get exemption of import duty, exemption of PPN, not collected Income Tax of Article 22 Income Tax Law, and/or exemption of excise.
(1) Goods are removed from Free Zone to other Free Zone should be notified by Customs Notification.
(2) Customs Notification as intended in paragraph (1) is not required for the personal goods of passenger, transportation means crew member, and delivery goods.
(3) Further provisions on the removal of goods from Free Zone to other Free Zones as intended in paragraph (1), are governed by Ministerial Regulation.
Entry of goods into Free Zone from Bonded Piling Places or Special Economics Zones is given exemption of import duty, are not collected as of their PPN, not collected Income Tax of Article 22 Income Tax Law, and/or exemption of excise.
(1) Goods from Bonded Piling Places or Special Economics Zones can be removed from Customs Zones or other places as intended in Article 12 paragraph (2) to be entered into Free Zones after submission of Customs Notification.
(2) Further provisions on the removal of goods origin Bonded Piling Places or Special Economics Zones as intended in paragraph (1) are governed by Ministerial Regulation.
(1) Removal of goods from Free Zone to Bonded Piling Places, with following conditions:
(2) Removal of goods from Free Zone into Special Economics Zones, with following conditions:
(1) Good will be removed from Free Zone to Bonded Piling Places or Special Economics Zones should be notified with Customs Notification.
(2) Further provisions on the Removal of goods from Free Zone to Bonded Piling Places or Special Economics Zones as intended in paragraph (1), are governed by Ministerial Regulation.
(1) Customs Notification can be submitted in format of writing in the form or in the format of electronic data.
(2) Writing in the form or electronic data as intended in paragraph (1) are authentic evidence based on Customs Law.
(3) Further provisions on the procedure for submission of Customs Notification such as:
(1) Processing of Customs Notification shall be conducted by:
(2) Processing of Customs Notification as intended in paragraphs (1) a and b can be delegates to customs settlement service entrepreneur.
(3) Further provisions on the procedure for processing Customs Notification are governed by Ministerial Regulation.
(1) Using Intangible tax subjected goods and/or Tax subjected services from out of Customs Area in Free Zones, are exempted from PPN.
(2) Delivery of Intangible tax subjected goods and/or Tax subjected services in Free Zones, are exempted from PPN.
(3) Delivery of Intangible tax subjected goods and/or Tax subjected services from Free Zone into other Free Zones, are exempted from PPN.
(4) Delivery of Intangible tax subjected goods and/or Tax subjected services from Free Zone into other places in Customs Area, are imposed of PPN.
(5) Excepted from imposed of PPN as intended in paragraph (4), for delivery of tax subjected services based on provision in taxation regulation are exempted PPN.
(6) Delivery of Intangible tax subjected goods from other places in Customs Area into Free Zones, are not collected as of their PPN.
(7) Delivery of tax subjected services from other places in Customs Area into Free Zones that are delivered in other places in Customs Area, collected PPN.
(8) Delivery of certain Tax subjected services from other places in Customs Area into Free Zones, are not collected as of their PPN.
(9) Provision as intended in paragraph (6) and paragraph (8) also applicable for delivery of Intangible tax subjected goods or Tax subjected services in according to the provisions in regulation taxation are exempted from PPN.
(10) Delivery of certain Intangible tax subjected goods and/or Tax subjected services from Bonded Piling Places or Special Economics Zones into Free Zones are not collected as of their PPN.
(11) Delivery of Intangible tax subjected goods and/or Tax subjected services from Free Zone into Bonded Piling Places or Special Economics Zones, are not collected PPN.
(12) Further provisions on the procedure of PPN settlement as intended in paragraph (4), paragraph (7), paragraph (11), and kinds of certain Tax subjected services as intended in paragraph (8) and paragraph (10) are governed by Ministerial Regulation.
(1) On the delivery of air transportation services in Free Zones, is exempted from PPN.
(2) On the delivery of domestic air transportation services from other places in Customs Area into Free Zones, is imposed of PPN.
(3) On the delivery of domestic air transportation services from Free Zone into other places in Customs Area be imposed of PPN.
(1) On the delivery of telecommunication services in Free Zones, is exempted from PPN.
(2) On the delivery of telecommunication services from other places in Customs Area or Bonded Piling Places into Free Zones, are imposed of PPN.
(3) On the delivery of telecommunication services from Free Zone into other places in Customs Area or Bonded Piling Places, are imposed of PPN.
(4) Exempted from provision on the imposed PPN as intended in paragraph (2), on the delivery of telecommunication services by using wire net in Free Zones.
(1) Goods subject to prohibition provision, are prohibited to be:
(2) Restriction provision only applied on the:
(3) Technical agencies will regulate separate restriction provisions are applied on the entry of goods into Free Zones from out of Customs Area as intended in paragraph (2) a.
(4) Technical agencies are stipulated:
(5) When at the entry of those goods into Free Zones are not applied or get exemption from prohibition and/or restriction provisions, removal of goods origin out of Customs Area from Free Zone into other places in Customs Area should fulfill prohibition and/or restriction provisions are stipulated by technical agencies.
(6) For easy service on the application of restriction provision from technical agencies as intended in paragraph (2), the technical agencies can delegate their authorities to Zone Exploitation Board.
(7) Further provisions on the implementation to control goods are prohibited and/or restricted as intended in paragraph (1), paragraph (2), paragraph (3), paragraph (4), and paragraph (5) are governed by Ministerial Regulation.
(1) All goods are prohibited or restricted that are not fulfilled to be entered from out of Customs Area into Free Zones, or released from Free Zone to out of Customs Area or from Free Zone to other places in Customs Area, if have notified with Customs Notification, on the request of entrepreneur already has business permit from Zone Exploitation Board:
(2) Goods are prohibited or restricted to be:
(3) Further provisions on the implementation of control and administering of goods are prohibited and/or restricted as intended in paragraph (1) and paragraph (2), are governed by Ministerial Regulation.
(1) Transporter is not fulfilled Provision as intended in Article 8 paragraph (1), will be imposed of an administration sanction in the form of fine minimum Rp5,000,000.00 (five million rupiah) and maximum Rp50,000,000.00 (fifty million rupiah).
(2) Transporter is not fulfilled Provision as intended in Article 8 paragraph (4), paragraph (5), or paragraph (7), will be imposed of an administration sanction in the form of fine minimum Rp10,000,000.00 (ten million rupiah) and maximum Rp100,000,000.00 (one hundred million rupiah).
(3) Transporter is not fulfilled Provision as intended in Article 9 paragraph (1), will be imposed of an administration sanction in the form of fine minimum Rp10,000,000.00 (ten million rupiah) and maximum Rp100,000,000.00 (one hundred million rupiah).
(4) Transporter is fulfilled Provision as intended in Article 10 paragraph (1), but quantity of unloaded goods less than quantity is notified in Customs Notification and do not give the evidence for the mistake is not in their control, should pay import duty on the less unloaded goods and will be imposed of an administration sanction in the form of fine minimum Rp25,000,000.00 (twenty five million rupiah) and maximum Rp250,000,000.00 (two hundred fifty million rupiah).
(5) Transporter is fulfilled Provision as intended in Article 10 paragraph (1), but quantity of unloaded goods more than quantity is notified in Customs Notification and do not give the evidence for the mistake is not in their control, will be imposed of an administration sanction in the form of fine minimum Rp25,000,000.00 (twenty five million rupiah) and maximum Rp500,000,000.00 (five hundred million rupiah).
(6) Person who removes goods from Customs Zones or other places as intended in Article 12 paragraph (2) after fulfill all provisions but not yet get approval to release from customs and excise official, will be imposed an administration sanction in the form of fine as Rp25,000,000.00 (twenty five million rupiah).
(7) Entrepreneur is not reported cancellation for removal of goods from Free Zone into out of Customs Area as intended in Article 16 paragraph (4), will be imposed an administration sanction in the form of fine as Rp5,000,000.00 (five million rupiah).
To implement duty of Customs and excise official to secure state right based on this Government Regulation and other regulations that are implemented, Directorate General of Customs and Excise has authority as governed in regulations in Customs and excise field.
(1) Entry of goods from out of Customs Area into Free Zones is noted as import.
(2) Removal of goods from Free Zone into out of Customs Area is noted as export.
Other provisions in related with entry of goods into Free Zones or Removal of goods from Free Zones are in according to the provisions in regulation in Customs field.
Provisions on the sanctions are governed in regulation in the field of Customs, excise, and taxation still applied in Free Zones.
When this Government Regulation comes into force, implementation regulation of Government Regulation No. 2/2009 concerning Treatment on Customs, Taxation, and Excise, as well as Control on the Entry and Removal of Goods Into and From as well as are in Zones Designed as Free Trade Zones and Free Ports (Statute Book of the Republic of Indonesia No. 15/2009, Supplement to Statute Book of the Republic of Indonesia No. 4970), is still effective while not contradict with and/or not governed other by new implementation regulation based on this Government Regulation.
When this Government Regulation comes into force, Government Regulation No. 2/2009 concerning Treatment on Customs, Taxation, and Excise, as well as Control on the Entry and Removal of Goods Into and From as well as are in Zones Designed as Free Trade Zones and Free Ports (Statute Book of the Republic of Indonesia No. 15/2009, Supplement to Statute Book of the Republic of Indonesia No. 4970), shall be revoked and declared null and void.
This Government Regulation shall come into force 60 (sixty) days since the date of promulgation.
For public cognizance, this Government Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on January 9, 2012
THE PRESIDENT OF THE REPUBLIC OF INDONESIA,
signed,
DR. H. SUSILO BAMBANG YUDHOYONO
STATUTE BOOK OF THE REPUBLIC OF INDONESIA No. 17/2012