to Indonesian
a. that in the framework to fulfill supply of goods and/or service for public interest and to increase the competitive edge of domestic making and/or repair railway carriage, railway coach, electric/diesel train, boogie, and train components industry, it is necessary to provide fiscal incentives in the form of Government Borne Import Duty on the import of goods and material by making and/or repair railway carriage, railway coach, electric/diesel train, boogie, and train components industry;
b. that imported of goods and materials for making and/or repair railway carriage, railway coach, electric/diesel train, boogie, and train components industry, fulfills criteria and conditions to get government borne import duty according to Article 2 of Regulation of the Minister of Finance No. 23/PMK.011/2012 concerning Government Borne Import Duty on the Import of Goods and Materials for the Manufacture of Goods and/or Services to serve the Public Interest and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2012;
c. that in the framework to provide Government Borne Import Duty on the import of goods and materials for making and/or repair railway carriage, railway coach, electric/diesel train, boogie, and train components industry as intended in paragraph b, it is stipulated budget ceiling for Government Borne Import Duty for Budget Year 2012;
d. that based on consideration as intended in paragraph a, paragraph b, and paragraph c, as well as in the framework to implement provision in Article 3 paragraph (4) of Regulation of the Minister of Finance No. 23/PMK.011/2012 concerning Government Borne Import Duty on the Import of Goods and Materials for the Manufacture of Goods and/or Services to serve the Public Interest and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2012, it is necessary to stipulate Regulation of the Minister of Finance concerning Government Borne Import Duty on the Import of Goods and Materials to Make and/or Repair Railway Carriage, Railway Coach, Electric/Diesel Train, Boogie, and Train Components in Budget Year 2012;
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) that is 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. Law No. 17/2003 concerning State Finance (Statute Book of the Republic of Indonesia No. 47/2003, Supplement to Statute Book of the Republic of Indonesia No. 4286);
3. Law No. 1/2004 concerning State Treasury (Statute Book of the Republic of Indonesia No. 5/2004, Supplement to Statute Book of the Republic of Indonesia No. 4355);
4. Law No. 22/2011 concerning State Budget of Revenue and Expenses of Fiscal Year 2012 (Statute Book of the Republic of Indonesia No. 113/2011, Supplement to Statute Book of the Republic of Indonesia No. 5254) as amended by Law No. 4/2012 (Statute Book of the Republic of Indonesia No. 87/2012, Supplement to Statute Book of the Republic of Indonesia No. 5303);
5. Presidential Decree No. 56/P/2010;
6. Regulation of the Minister of Finance No. 63/PMK.05/2010 concerning Implementation Mechanism and Responsibility for Government Borne Import Duty as amended by Regulation of the Minister of Finance No. 236/PMK.05/2011;
7. Regulation of the Minister of Finance No. 23/PMK.011/2012 concerning Government Borne Import Duty on the Import of Goods and Materials for the Manufacture of Goods and/or Services to serve the Public Interest and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2012;
REGULATION OF THE MINISTER OF FINANCE CONCERNING GOVERNMENT BORNE IMPORT DUTY ON THE IMPORT OF GOODS AND MATERIALS TO MAKE AND/OR REPAIR RAILWAY CARRIAGE, RAILWAY COACH, ELECTRIC/DIESEL TRAIN, BOOGIE, AND TRAIN COMPONENTS IN BUDGET YEAR 2012
In this Ministerial Regulation:
1. Companies are companies in industry engaged to make and/or repair railway carriage, railway coach, electric/diesel train, boogie, and train components.
2. Goods and Materials to Make and/or Repair Railway Carriage, Railway Coach, Electric/Diesel Train, Boogie, and Train Components Industry hereinafter called Goods and Materials, are finishing goods, goods are in processed and/or raw materials, include components to be processed, manufactured, or installed, to make and/or repair railway carriage, railway coach, electric/diesel train, boogie, and train components by the Companies.
(1) Government Borne Import Duty shall be granted on the import of Goods and Material as stated in Attachment of this Regulation of the Minister of Finance that is an integral part of this Regulation of the Minister of Finance.
(2) Government Borne Import Duty as intended in paragraph (1) is tax subsidy borne by the Government as intended in Regulation of the Minister of Finance concerning implementation mechanism and responsibility of Government Borne Import Duty.
(3) Government Borne Import Duty can not be given to:
(4) Government Borne Import Duty as intended in paragraph (1) shall be granted with a budget ceiling of Rp 10,000,000,000 (ten billion rupiah);
(5) Minister of Finance as State General Treasury as Budget User of Part of State General Treasury stipulate Director General of Premium Industry of High Technology Base, Ministry of Industry as Proxy of Budget Users to implement payment of government borne tax subsidy expenses.
(6) Budget allocation of Government Borne Import Duty with budget ceiling as intended in paragraph (4) for companies, is stipulated by Proxy of Budget Users as intended in paragraph (5).
(1) To obtain the government borne import duty as intended in Article 2 paragraph (1), companies shall file applications to the Director General of Customs and Excise by enclosing a Plan for Import of Goods already approved and validated by the Director General of Premium Industry of High Technology Base, Ministry of Industry.
(2) Plan for Import of Goods as intended in paragraph (1) shall at least contains the following data:
(1) The Director General of Customs and Excise shall approve or reject the application as intended in Article 3 no later than 14 (fourteen) days after the application has been received in a complete manner.
(2) Approval as intended in paragraph (1) may be approval to the part or approval to all of Goods and Materials are stated in Plan for Import of Goods that is attached at the application by the Company as intended in Article 3.
(3) If part of or all the application as intended in paragraph (1) is approved, the Director General of Customs and Excise on behalf of The Minister of Finance shall issue Decree of The Minister of Finance concerning government borne import duty on the import of goods and materials to make and/or repair railway carriage, railway coach, electric/diesel train, boogie, and train components by making and/or repair railway carriage, railway coach, electric/diesel train, boogie, and train components industry.
(4) If the application as intended in paragraph (1) is not approved, the Director General of Customs and Excise on behalf of The Minister of Finance shall issue rejection letter to the Company and state the reason of rejection.
(1) In connection with the import of goods and materials granted government borne import duty under Decree of The Minister of Finance as intended in Article 4 paragraph (3), the Customs and Excise Supervisory and Service Office or Customs and Excise Primary Service Office concerned shall put a stamp "GOVERNMENT BORNE IMPORT DUTY BASED ON REGULATION OF THE MINISTER OF FINANCE No. 106/PMK.011/2012" on all sheets of Import Customs Notification.
(2) The Import Customs Notification as intended in paragraph (1) shall be used as the basis for the recording of receipts from government borne import duty and allocated as expenditure of tax subsidy in the same amount.
(1) In case there is different of Goods and Materials will be imported with Goods and Materials are in Decree of the Minister of Finance as intended in Article 4 paragraph (2), Company can submit application to change Decree of the Minister of Finance.
(2) Application to change Decree of the Minister of Finance as intended in paragraph (1) is submitted to the Director General of Customs and Excise, attached with Changing Plan for Import of Goods already approved and validated by Director General of Premium Industry of High Technology Base, Ministry of Industry.
(1) The Director General of Customs and Excise shall approve or reject the changing application as intended in Article 6 no later than 14 (fourteen) days after the application has been received in a complete manner.
(2) Approval of application of changing as intended in paragraph (1) may be approval to the part or approval to all of it.
(3) In case of part of or all the application as intended in Article 6 is approved, the Director General of Customs and Excise on behalf of the Minister of Finance shall issue Decree of the Minister of Finance concerning amendment to the Decree of the Minister of Finance as intended in Article 4 paragraph (3).
(4) In case of the application to change Decree of the Minister of Finance as intended in paragraph (1) are not approved, the Director General of Customs and Excise on behalf of The Minister of Finance shall issue rejection letter and state the reason of rejection.
Implementation and responsibility on the Government Borne Import Duty as intended in Article 2 according to provisions in Regulation of the Minister of Finance that governs implementation mechanism and responsibility of Government Borne Import Duty.
(1) The goods and materials are granted Government Borne Import Duty shall be used by the relevant companies to make and/or repair railway carriage, railway coach, electric/diesel train, boogie, and train components and shall not be transferred to other party.
(2) The companies abusing provisions in paragraph (1) shall pay actual import duties plus 2% (two percent) interest per month for a maximum of 24 (twenty four) months since the Government Borne Import Duty as intended in Article 5 paragraph (1) is realized.
This Ministerial Regulation shall come into force on the date of promulgation and be valid until December 31, 2012.
For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on June 13, 2012
MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO
LIST OF GOODS AND MATERIALS TO MAKE AND/OR REPAIR RAILWAY CARRIAGE, RAILWAY COACH, ELECTRIC/DIESEL TRAIN, BOOGIE, AND TRAIN COMPONENTS IN BUDGET YEAR 2012
| NO. | DESCRIPTION OF GOODS | SPECIFICATION | IN HEADING POST |
| 1 | Conical Bonded Rubber Spring | For Trailer Bogie and Motor Bogie | 4016.99.19.00 |
| 2 | Hot Rolled Steel Sheet in Coil | Thickness less than 3 mm, width 600 mm or more | 7208.39.00.00 |
| 3 | Hot Rolled Steel Plates | Thickness more than 10 mm, width 600 mm or more | 7208.51.00.00 |
| Thickness 4,75 mm or more but not more than 10 mm, width 600 mm or more | 7208.52.00.00 | ||
| Thickness more than 3 mm but not more than 4,75 mm, width 600 mm or more | 7208.53.00.00 | ||
| Thickness less than 3 mm, width 600 mm or more | 7208.54.00.00 | ||
| 4 | Cold Rolled Steel sheet in Coils | Thickness more than 1 mm but less than 3 mm width 600 mm or more until 1.250 mm | 7209.16.00.10 |
| 5 | Cold Rolled Steel Sheets | Thickness more than 1 mm but less than 3 mm, width 600 mm or more until 1.250 mm, not in the roll | 7209.26.00.10 |
| 6 | Hot Rolled Steel Sheet in Coils/Hot Rolled Steel Plates | not combine Steel with thickness 4,75 mm or more but not more than 10 mm | 7211.14.19.00 |
| Not combine Steel with thickness more than 10 mm | 7211.14.29.00 | ||
| Not combine Steel with thickness 2 mm or more but less than 4,75 mm | 7211.19.19.00 | ||
| Not combine Steel with thickness 0,17 mm or more but less than 2 mm | 7211.19.29.00 | ||
| 7 | Hot Rolled Steel Round Bar | Frame made from non combination Steel with carbon contents 0,6% or more with cross cycle surface | 7214.20.59.00 |
| 8 | Hot Rolled Steel Bar | Has carbon contains less than 0,6% with cross square surface | 7214.91.10.90 |
| 9 | Hot Rolled Steel Round Bar/Shaft Bar | Has carbon contain less than 0,6% with cross cycle surface | 7214.99.90.20 |
| 10 | Channel Steel | Height less than 80 mm | 7216.10.00.00 |
| Height 80 mm or more | 7216.31.00.00 | ||
| 11 | Angle Steel | Height 80 mm or more | 7216.50.90.00 |
| 12 | Cold Rolled Stainless Steel Sheets/Cold Rolled Stainless Steel Plate | Thickness 3 mm or more but less than 4,75 mm, width 600 mm or more | 7219.32.00.00 |
| Thickness more than 1 mm but less than 3 mm, width 600 mm or more | 7219.33.00.00 | ||
| Thickness 0,5 mm or more but not more than 1 mm width 600 mm or more | 7219.34.00.00 | ||
| 13 | Seamless Carbon Steel Tubes/Seamless Carbon Steel Pipes | With outside diameter less than 140 mm | 7304.39.40.00 |
| With outside diameter 140 mm or more | 7304.39.90.00 | ||
| 14 | Carbon Steel Pipes | With outside diameter less than 140 mm | 7304.39.40.00 |
| With outside diameter 140 mm or more | 7304.39.90.00 | ||
| 15 | Air Conditioning | For train with output not more than 26,38 kW | 8415.82.21.00 |
| For train with output more than 26,38 kW | 8415.82.29.00 | ||
| 16 | Motor Traction | Motor DC, with output more 75 kW but not more than 375 kW | 8501.33.00.00 |
| 17 | Alternator | For train with output more 12,5 kVA but not more than 75 kVA | 8501.61.20.00 |
| 18 | Auxiliary Generator | with output more 12,5 kVA | 8502.11.00.00 |
| 19 | Nicad Battery | Has outside volume not more than 300 cm³, with ampere 75 Ah, Voltage 12 VDC | 8506.80.91.00 |
| Has outside volume more than 300 cm³, with ampere 75 Ah, Voltage 12 VDC | 8506.80.99.00 | ||
| 20 | Fuse | Voltage more than 1.000 volt | 8535.10.00.00 |
| 21 | Cable | MFLC type for train | 8544.11.90.90 |
| 22 | Relay | For voltage more than 60 volt, except digital relay | 8536.49.90.00 |
| 23 | Traction Engine Control Unit (TECU) | For voltage more than 1.000 volt | 8537.20.90.00 |
| 24 | Seat Assembling | Steel frame seat with cover for train | 9401.71.00.00 |
| Steel frame seat without cover for train | 9401.79.00.90 |
MINISTER OF FINANCE
Signed,
AGUS D.W. MARTOWARDOJO