to Indonesian
a. that based on provisions in Article 25 paragraph (1) d of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, the import of gifts/grants for the purposes of natural disaster management are given exemption of import duty;
b. that based on the consideration as intended in paragraph a, and in the framework to implement the provisions of Article 25 paragraph (3) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, it is necessary to stipulate Regulation of the Minister of Finance concerning Exemption of Import Duty and/or Excise on the Import of Goods of Gifts/Grants for the Purpose of Natural Disaster Management;
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. 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);
3. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING EXEMPTION OF IMPORT DUTY AND/OR EXCISE ON THE IMPORT OF GOODS OF GIFTS/GRANTS FOR THE PURPOSE OF NATURAL DISASTER MANAGEMENT.
In this Ministerial Regulation:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Disaster Management National Agency, hereinafter abbreviated as BNPB is a non-ministerial governmental agency under and directly responsible to the President that is formed in connection with its duties and functions of disaster management operations.
3. Disaster Management Regional Agency, hereinafter abbreviated as BPBD is the regional section that is formed to carry out the duties and functions of disaster management in the region.
4. Natural disaster is a disaster caused by the event or series of events caused by nature such as earthquake, tsunami, volcanic eruption, flood, drought, hurricane, and landslide.
5. Disaster Emergency Response is a series of activities are carried out immediately at the time of the disaster to solve the negative impact, which includes rescue and evacuation of casualties, property, fulfillment of basic needs, protection, management of refugees, rescue, and recovery of infrastructure and facilities.
6. Rehabilitation is the repair and restoration of all aspects of public service or community to an acceptable level in post-disaster areas by the main target for the normalization or run naturally al government and community life aspects in post-disaster area.
7. Reconstruction is the rebuilding of all institution infrastructures and structures in the post-disaster region, both at the level of government and society with the main target economic growth and development of social and cultural activities, uphold law and order, and the rise of community participation in all aspects of social life in the post-disaster area.
8. Logistics is everything tangible can be used to meet the basic needs of human life that is consisted of clothing, food and board or its derivatives such as basic food, medicine, clothing and accessories, water, sleep suits, and so forth.
9. Equipment is any form of tools and equipment that can be used to help rescue and evacuation of affected communities, the fulfillment of basic needs and for the immediate restoration of vital infrastructure.
10. Customs office is the office in the Directorate General of Customs and Excise environment where compliance customs obligations in accordance with the provisions of the Customs Law.
11. Minister is Minister of Finance of the Republic of Indonesia.
12. Director General is Director General of Customs and Excise.
13. Customs and Excise officer are employee of Directorate General of Customs and Excise who is appointed in a certain position to carry out certain tasks under the Customs Law.
(1) The import of gift/grant for the purpose of prevention of Natural Disasters is granted exemption of import duty and/or Excise.
(2) exemption of import duty and/or Excise as intended in paragraph (1), provided for the following conditions:
(3) Conditions as intended in paragraph (2), expressed in writing by the BNPB, BPBD, or Regional Government.
(4) Exemption of import duty and/or Excise as intended in paragraph (1), is given only to goods entered through the entrance (entry point) of international aid that has been set by the BNPB or BPBD.
(1) Goods of gifts/grants for the purpose of prevention of Natural Disasters as intended in Article 2 paragraph (1), include Logistics and Equipment.
(2) Equipment as intended in paragraph (1), are grouped into:
(1) Applicants may submit an application for exemption of import duty and/or Excise on gifts/grants shipment as intended in Article 3 in the Disaster Emergency Response period and in the transition to the Rehabilitation and Reconstruction are:
(2) Applicant may submit an application for exemption of import duty and/or excise on gifts/grants import shipments as intended in Article 3 in the Rehabilitation and Reconstruction period are:
(3) In case the applicant who filed the application for exemption of import duty and/or excise in the Rehabilitation and Reconstruction condition period as intended in paragraph (2) is an international agency or non-governmental foreign organizations. Filing of the application is in according to the provisions of exemption of import duty and/or Excise for international agencies and officials.
(4) Agency or organization who submitted an application for exemption of import duty and/or excise as intended in paragraph (1) a, and paragraph (2) a, shall meet the following requirements:
(1) To get the exemption of import duty and/or excise on gifts/grants shipments as intended in Article 3 in the conditions of the Disaster Emergency Response and the transition to the Rehabilitation and Reconstruction period, applicant as intended in Article 4 paragraph (1) filed application in writing to the Director General through the Head of the Customs Office of the point of entry of goods by using the format as listed in Attachment I that is an integral part of this Ministerial Regulation.
(2) Application as intended in paragraph (1) shall be accompanied by:
(3) In case the gifts/grants shipment as intended in Article 3 is the provision of goods affected by the ban and/or restrictions on imports, in addition to comply with the provisions as intended in paragraph (2), application must be accompanied by:
(4) In case the applicant cannot attach a letter from the giver of gifts/grants abroad (gift certificate) as intended in paragraph (2) b, applicant can attach an affidavit or certificate of shipment is a gift/grant by using the format as listed in Attachment II that is an integral part of this Ministerial Regulation.
(5) On application for exemption of import duty and/or excise as intended in paragraph (1), Head of Customs Office forwarding the application to the Director General or appointed Customs and Excise Official.
(6) Director General of Customs and Excise or appointed Official on behalf of the Minister gives approval or rejection on the application as intended in paragraph (1) within the maximum period of 14 (fourteen) working days since the date the complete application is received.
(7) In case the application as intended in paragraph (1) is approved, Director General or appointed Customs and Excise Official on behalf of the Minister issued a decision on the exemption of import duty and/or Excise.
(8) In case the application as intended in paragraph (1) is rejected, Director General or appointed Customs and Excise Official on behalf of the Minister delivering a notification stating reasons for rejection.
(1) To get the exemption of import duty and/or Excise on gifts/grants import shipments as intended in Article 3 in the Rehabilitation and Reconstruction period, applicant as intended in Article 4 paragraph (2) shall submit an application in writing to the Director General or appointed Customs and Excise Official by using format as listed in Attachment III that is an integral part of this Ministerial Regulation.
(2) Application as intended in paragraph (1) shall be accompanied by:
(3) In case the import shipments gifts/grants import shipments as intended in Article 3 is the provision of goods affected by the ban and/or restrictions on imports, in addition to comply with the provisions as intended in paragraph (2), application must be accompanied by a recommendation letter from the relevant technical agencies authority to establish rules concerning the prohibition and/or restrictions on imports.
(4) On the application for exemption of import duty and/or excise as intended in paragraph (1), Director General or appointed Customs and Excise Official on behalf of the Minister gives approval or rejection within 14 (fourteen) working days from the date of application received complete.
(5) In case the application as intended in paragraph (1) is approved, Director General or appointed Customs and Excise Official on behalf of the Minister issued a decision on the exemption of import duty and/or excise.
(6) In case the application as intended in paragraph (1) is rejected, Director General or appointed Customs and Excise Official on behalf of the Minister delivering a notification stating the reasons for rejection.
(1) On the import gift/grant for the purpose of management of Natural Disasters granted approval for releasing of imported goods for use by using guarantee (vooruitslag).
(2) The use of guarantee as intended in paragraph (1) are as follows:
(1) In the condition of Disaster Emergency Response and the transition to the Rehabilitation and Reconstruction, letter of recommendation from:
(2) Applicant as intended in Article 4 paragraph (1) filed a recommendation letter as intended in paragraph (1) to the Head of the Customs Office of the point of entry of goods by using the format as listed in Attachment IV that is an integral part of this Ministerial Regulation.
(3) Submission of recommendation letter as intended in paragraph (2) shall be accompanied by:
(4) In case the shipment gifts/grants as intended in Article 3 is the provision of goods affected by the ban and/or restrictions on imports, in addition to comply with the provisions as intended in paragraph (2), application must be accompanied by:
(5) In case the applicant cannot attach a letter from the giver of gifts/grants abroad (gift certificate) as intended in paragraph (3) c, applicant can attach an affidavit or certificate of shipment gifts/grants as intended in Article 5 paragraph (4).
(6) Provisions for attaching complementary customs documents as intended in paragraph (3) b shall be exempt to the importation of goods are transported by means of military transport and was replaced by a cargo manifest signed by the head of military transport.
In the conditions of the rehabilitation or reconstruction, the procedure to fill for releasing import goods to be used with guarantee (vooruitslag) is conducted in according with legislation on the release of imported goods for use with the use of guarantee (vooruitslag).
(1) Customs Notification on the import shipment of gifts/grants as intended in Article 3 carried out by using the Notification of Special Imported Goods (PIBK).
(2) Fulfillment of customs administration on the Notification of Special Imported Goods (PIBK) which customs duty has not been settled carried out by attaching the decision on the grant of exemption of import duty and/or excise who have been issued on Notification of Special Imported Goods (PIBK) documents.
Against the shipment of gifts/grants for the purpose of prevention of Natural Disasters in the form of motorized vehicles and/or heavy equipment as intended in Article 3 paragraph (2) a which has been granted exemption of import duty and/or excise, conducted by:
(1) Transfer as intended in Article 11 a in the form transfer of rights, transfer of assets, or changes in the use of gift goods for other activities outside of its designation by the receiving facility of exemption of import duty and/or excise.
(2) To obtain approval of the transfer as intended in Article 11 a, the applicant shall file an application to the Director General or appointed Customs and Excise Official.
(3) Applicant as intended in paragraph (2) is:
(4) For motorized vehicles and heavy equipment, application as intended in paragraph (2) is proposed by the leader or the competent authority of the applicant as intended in paragraph (3) and shall be accompanied by:
(5) In case the application as intended in paragraph (2) filed for motorized vehicles, in addition to comply with the provisions as intended in paragraph (4), application must be accompanied by Form B.
(6) On the application as intended in paragraph (2) which meets the requirements as intended in paragraph (4), Director General or appointed Customs and Excise Official on behalf of the Minister gives approval or rejection within 14 (fourteen) working days as from the date of complete application is received.
(7) In case the application as intended in paragraph (2) is approved, Director General or appointed Customs and Excise Official on behalf of the Minister issued a decision on the exemption of import duty and/or excise.
(8) In case the application as intended in paragraph (2) is rejected, Director General or appointed Customs and Excise Official on behalf of the Minister delivering a notification stating the reasons for rejection.
(1) To obtain approval of destroying as intended in Article 11 b, applicant shall file an application to the Director General or appointed Customs and Excise Official, by stating the reason for destroying.
(2) Applicant as intended in paragraph (1) is:
(3) For motorized vehicles and heavy equipment, application as intended in paragraph (1) shall be accompanied by:
(4) In case the application as intended in paragraph (1) is filed for motorized vehicles, in addition to comply with the provisions as intended in paragraph (3), application must be accompanied by Form B.
(5) On the application as intended in paragraph (1) which meets the requirements as intended in paragraph (3), Director General or appointed Customs and Excise Official on behalf of the Minister gives approval or rejection within 14 (fourteen) working days as from the date of complete application is received.
(6) In case the application as intended in paragraph (1) is approved, Director General or appointed Customs and Excise Official on behalf of the Minister issues a decision on the approval of destroying without any obligation to pay import duties and/or excise.
(7) In case the application as intended in paragraph (1) is rejected, Director General of Customs and Excise or appointed Official on behalf of the Minister delivering a notification by stating reasons for rejection.
(1) To obtain approval of re-exported as intended in Article 11 c, applicant shall file an application to the Director General or appointed Customs and Excise Official, by stating the reasons for re-export.
(2) Applicant as intended in paragraph (1) is:
(3) For motorized vehicles and heavy equipment, application as intended in paragraph (1) shall be accompanied by:
(4) In case the application as intended in paragraph (1) is filed for motorized vehicles, in addition to comply with the provisions as intended in paragraph (3), application must be accompanied by Form B.
(5) On the application as intended in paragraph (1) which meets the requirements as intended in paragraph (3), Director General or appointed Customs and Excise Official on behalf of the Minister gives approval or rejection within 14 (fourteen) working days as from the date of complete application is received.
(6) In case the application as intended in paragraph (1) is approved, Director General or appointed Customs and Excise Official on behalf of the Minister issues a decision on the approval of re-exported without paying import duties and/or excise.
(7) In case the application as intended in paragraph (1) is rejected, Director General or appointed Customs and Excise Official on behalf of the Minister submits a notification stating the reasons for rejection.
(1) Shipment of imported gifts/grants goods that is given exemption of import duty and/or excise as intended in Article 2 paragraph (1), is conducted customs inspection includes research documents and/or physical examination.
(2) The exemption of import duty and/or excise facility who do not comply with the provisions on the exemption of import duty and/or excise on import shipments of gifts/grants, must pay the payable import duty and subject to administrative sanctions such as fines in accordance with regulations in the field of customs.
With the enforcement of this Ministerial Regulation, the provisions on the releasing of imported goods for use by using guarantee (vooruitslag) as intended in Article 2 paragraph (3) of Regulation of the Minister of Finance No. 160/PMK.04/2007 concerning Releasing Imported Goods to be Used by Using Guarantee (Vooruitslag), are state void for the Rehabilitation and Reconstruction condition period.
This Ministerial Regulation shall come into force after 90 (ninety) days from the date of promulgation.
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 May 7, 2012
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
signed,
AGUS D.W. MARTOWARDOJO