to Indonesian
a. that the exemption of import duty and/or excise on import shipments of gifts/grants for the purposes of public worship, charity, social, and culture has been governed by the Decree of the Minister of Finance No. 144/KMK.05/1997 concerning the Exemption of Import Duty and Excise on the Import Shipment goods of gifts/grants for the purposes of public worship, charity, social, and culture as amended several times, the latest by Regulation of the Minister of Finance No. 27/PMK.011/2011;
b. that to give more legal certainty and in the acceleration of service in the provision of exemption of import duty and/or Excise on import shipments of gifts/grants for the purposes of public worship, charity, social, or cultural, it is necessary to make improvements to the provisions as intended in paragraph a;
c. that based on the considerations as intended in paragraphs a and b, 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 Import Shipment goods of Gifts/Grants for Public worship, Charity, Social, or Cultural;
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 EXCEMPTION OF IMPORT DUTY AND/OR EXCISE ON THE IMPORT SHIPMENT GOODS OF GIFTS/GRANTS FOR PUBLIC WORSHIP, CHARITY, SOCIAL, OR CULTURAL
In this Ministerial Regulation:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Customs office is the office within Directorate General of Customs and Excise environment where customs obligations are compliance in accordance with the provisions of the Customs Law.
3. Minister is Minister of Finance of the Republic of Indonesia.
4. Director General is Director General Customs and Excise.
On the import shipment goods of gift/grant for the purposes of public worship, charity, social, or cultural are granted exemption of import duty and/or Excise.
Shipment good of gift/grant for the purposes of public worship, charity, social, or cultural are granted exemption of import duty and/or Excise as intended in Article 2, include:
(1) Agency or institution engaged in public worship, charity, social, or cultural files application to obtain exemption of import duty and/or excise on import shipments of gifts/grants as intended in Article 3.
(2) Agency or institution as intended in paragraph (1) shall meet the following requirements:
(1) To obtain the exemption of import duty and/or excise on import shipments of gifts/grants as intended in Article 3, the agency or institution as intended in Article 4 paragraph (2) shall submit an application in writing to the Director General or appointed Customs and Excise Official.
(2) Application as intended in paragraph (1) shall be accompanied by:
(3) In case the shipment goods of gifts/grants for religious purposes as intended in Article 3 is subject to the provision of prohibition and/or restrictions on imports, beside to comply with the provisions as intended in paragraph (2), application must be accompanied by a recommendation from technical agencies authorized to establish rules related to the prohibition and/or restrictions on imports.
(4) Director General or appointed Customs and Excise Official on behalf of the Minister gives approval or rejection on the application as intended in paragraph (1) the maximum period of 14 (fourteen) working days from the date the complete application is received.
(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 issues 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 notice stating the reasons for rejection.
(1) Any import shipment goods of gifts/grants given are granted exemption of import duty and/or excise as intended in Article 2, shall be conducted customs inspection which includes the checking of documents and/or physical examination.
(2) The receiver of facilities that do not comply provision on exemption of import duty and/or excise on import shipments of gift/grant is obligated to pay the import duty is payable and subject to administrative sanctions such as fines in accordance with rules in the field of customs.
At This Ministerial Regulation shall come into force, Decree of the Minister of Finance No. 144/KMK.05/1997 concerning Exemption of Import Duty and Excise on Import of Shipment Goods of Gifts For Purposes of Public Worship, Charity, Social, and Cultural as several times amended by:
This Ministerial Regulation shall come into force 90 (ninety) days after 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,
signed,
AGUS D.W. MARTOWARDOJO