to Indonesian
a. that based on Article 25 paragraph (1) h and i of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, the import of military and police armament, ammunition and appliance, including spare parts, as well as goods and materials used to for producing goods which are used for the need of state defense and security, , granted exemption from import duty;
b. Based on the considerations as intended in paragraph a, and in the framework to implement the provisions of Article 25 paragraph (3), it is necessary to stipulate Regulation of the Minister of Finance concerning the Exemption from Import Duty on the Import of Military and Police Armament, Ammunitions and Appliance, including Spare Parts as well as Goods and Materials used for Producing Goods which are used for the Need of State Defense and Security;
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. 20/P/2005.
REGULATION OF THE MINISTER OF FINANCE CONCERNING THE EXEMPTION FROM IMPORT DUTY ON MILITARY AND POLICE ARMAMENT, AMMUNITIONS AND APPLIANCE, INCLUDING SPARE PARTS, AS WELL AS GOODS AND MATERIALS USED FOR PRODUCING GOODS WHICH ARE USED FOR THE NEED OF STATE DEFENSE AND SECURITY.
In this Regulation of the Minister of Finance:
1. Minister is the Minister of Finance of the Republic of Indonesia.
2. Director General is the Director General of Customs and Excise.
3. Customs Office in the framework to get exemption of import duty for the need of state defense and security hereinafter called Customs Office is Main Service Office (KPU) of Customs and Excise or Control and Service Office of Customs and Excise (KPPBC).
4. Goods Import Plan hereinafter abbreviated as RIB is a list of goods and materials to be imported by a certain industry for purposes of state defense and security within a certain period which has been approved and validated by the Director General of Defense Facility, Ministry of Defense of the Republic of Indonesia, Deputy Logistics of Indonesian Police, or First Echelon officials appointed by the Minister of Defense or the Armed Forces Commander or Head of Police of the Republic of Indonesia.
Exemption of import duty is given on the goods imported in the form of:
(1) imported goods as intended in Article 2 paragraph a are items used by the presidential institution, the Minister of Defense, Headquarters of the Indonesian National Army, Police Headquarters of the Republic of Indonesia, the National Intelligence Agency, or State Encryption Agency.
(2) imported goods as intended in paragraph (1) are the items as determined in Attachment I, Attachment II, Attachment III, Attachment IV and Attachment V of this Regulation of Minister of Finance.
(1) Imported goods as intended in Article 2 paragraph b are the goods and materials used by a certain industry set by the government as a producer of goods for purposes of state defense and security, and to produce goods which are used for the need of state defense and security.
(2) Imported goods as intended in paragraph (1), are the goods and materials as specified in Attachment VI of this Regulation of the Minister of Finance.
(1) Goods as intended in Article 2 paragraph a, are imported by institutions/agencies that include:
(2) Imported goods as intended in Article 2 paragraph a can be implemented by third parties, based on cooperation agreement with the presidential institution, the Minister of Defense, Headquarters of the Indonesian National Army, Headquarter of Indonesian Police, the National Intelligence Agency, or State Encryption Agency.
(3) Goods as intended in Article 2 paragraph b, imported by a certain industry set by the government as a producer of goods for purposes of state defense and security, based on a cooperation agreement or the Sale and Purchase Contract with the Ministry of Defense, Indonesian National Army and/or the Indonesian Police.
(1) In order to obtain exemption of import duty on imported goods as intended in Article 2 paragraph a, the agency/board as intended in Article 5 paragraph (1) and the third parties as intended in paragraph (2), must file application to the Head of the Customs Office overseeing the points of entry of goods in accordance with the format specified in Attachment VII, Attachment VIII, Attachment IX, Attachment X, Attachment XI, Attachment XII of this Regulation of the Minister of Finance by attaching:
(2) The application as intended in paragraph (1) signed by:
(3) (3) The application shall mention description of goods and no. of list of goods as stipulated in Attachments I, II, III, IV and V to this regulation.
(4) Based on the application already fulfilling the requirements as intended in paragraph (1), paragraph (2) and paragraph (3), the Head of Customs Office on behalf of the Minister shall give approval/endorsement at the application as intended in paragraph (1).
(5) In case of the imported goods granted exemption of import duty as intended in paragraph (4) are also given the tax in the framework of import facility in accordance with the regulation on tax, the approval/endorsement made on the application as intended in paragraph (1), to the extent not otherwise regulated under regulation on taxation.
(6) In case of the imported goods granted exemption of import duty as intended in paragraph (4) are also given the tax in the framework of import facility in accordance with the regulation on tax, contract agreement on the procurement of goods as intended in Article 6 paragraph (1) paragraph b shall state expressly that the contract price does not include payment of import tax.
In case of the import of goods as intended in Article 2 paragraph a. excluding from the attachments as intended in Article 3 paragraph (2), the agency/board as intended in Article 5 paragraph (1) and the third party as intended in paragraph (2) shall submit application for the exemption from import duty to the Minister through the Director General.
(1) In order to obtain the exemption from import duty on the import of goods as intended in Article 2 paragraph b, the certain industries as intended in Article 5 paragraph (3) shall submit application for the exemption from import duty to the Director General by enclosing:
(2) Upon the application that has met the requirements as intended in paragraph (1), the Director General on behalf of the Minister issue a decision on exemption of import duty.
(3) Upon the application that does not meet the requirements as intended in paragraph (1), the Director General submit a letter of rejection is accompanied by the reasons of rejection.
(4) Head of the Customs Office supervises the types and quantities of imported goods that have been granted import duty exemption facility by using a control card.
In case of imported goods as intended in Article 2 paragraph b are not included in the attachments as intended in Article 4 paragraph (2), the party as intended in Article 5 paragraph (3) applies for exemption of import duty to the Minister through the Director General.
(1) Upon application for exemption from import duty as intended in Article 7 and Article 9, the Minister gives the approval or rejection.
(2) In case of the application for import duty exemption is approved, the Director General or a appointed official on behalf of the Minister issued a decision for exemption of import duty.
(3) The decision for exemption of import duty as intended in paragraph (2) contains details of the number, type, and customs value of goods given exemption of import duty, as well as the designation of the port of unloading.
(4) In case of the application for exemption of import duty is rejected, the Director General or appointed official on behalf of the Minister makes a notice of rejection stating the reason for rejection.
Attachment I, Attachment II, Attachment III, Attachment IV and Attachment V as intended in Article 3 paragraph (2), Attachment VI as intended in Article 4 paragraph (2), Attachment VII, Attachment VIII, Attachment IX, Attachment X, Attachment XI, and Attachment XII as intended in Article 6 paragraph (1), and Attachment XIII as intended in Article 8 paragraph (1) f, are integral parts of this Regulation of the Minister of Finance.
With the enactment of this Regulation of the Minister of Finance, the application for exemption which are in the process, completed pursuant to the provisions stipulated in the Regulation of the Minister of Finance No. 29/PMK.04/2008 concerning the Exemption from Import Duty on the Import of Military and Police Armament, Ammunitions and Appliance, including Spare Parts as well as Goods and Materials used for Producing Goods which are used for the Need of State Defense and Security.
At the time this Regulation of the Minister of Finance comes into force, the Regulation of the Minister of Finance No. 29/PMK.04/2008 concerning the Exemption from Import Duty on the Import of Military and Police Armament, Ammunitions and Appliance, including Spare Parts as well as Goods and Materials used for Producing Goods which are used for the Need of State Defense and Security, shall be revoked and declared null and void.
The regulation shall come into force from the date of promulgation.
For public cognizance, this Regulation of the Minister of Finance shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on June 12, 2009
MINISTER OF FINANCE,
Signed,
SRI MULYANI INDRAWATI