to Indonesian
a. that based on Regulation of the Minister of Finance No. 104/PMK.011/2012, on the import of Goods and Materials to Make Electronic Components and/or Products in Budget Year 2012, is given Government Borne Import Duty facility;
b. that to optimize and to give services in implementation Government Borne Import Duty as intended in paragraph a, it is necessary to decides procedures to implement it.
c. that based on consideration as intended in paragraphs a and b, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Procedure to Give Government Borne Import Duty Facility on the Import of Goods and Materials To Make Electronic Components and/or Products 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) 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. 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 in Fiscal Year 2012 (Statute Book of the Republic of Indonesia No. 113/2011, Supplement to Statute Book of the Republic of Indonesia No. 5254);
5. Regulation of the Minister of Finance No. 184/PMK.01/2010 concerning Organization and Working Procedure of the Ministry of Finance;
6. Regulation of The Minister of Finance No. 23/PMK.011/2012 concerning Government Borne Import Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to Serve the Public Interests and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2012;
7. Regulation of the Minister of Finance No. 104/PMK.011/2012 concerning Government Borne Import Duty on the import of Goods and Materials to Make Electronic Components and/or Products in Budget Year 2012;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURES TO GIVE GOVERNMENT BORNE IMPORT DUTY FACILITY ON THE IMPORT OF GOODS AND MATERIALS TO MAKE ELECTRONIC COMPONENTS AND/OR PRODUCTS IN BUDGET YEAR 2012
In this Regulation of the Director General of Customs and Excise:
1. Government Borne Import Duty is import duty shall be borne by the Government with a budget ceiling of Rp25.000,000,000.00 (twenty five billion rupiah) based on Regulation of the Minister of Finance No. 104/PMK.011/2012.
2. Companies are companies in industry engaged to make electronic components and/or products.
3. Goods and Materials are goods and materials as listed in Attachment of Regulation of the Minister of Finance No. 104/PMK.011/2012.
4. Source Documents are Notification of Imported Goods (PIB) and Payment Slip of Customs, Excise and Tax in Import (SSPCP) already put "IMPORT DUTY BORNE BY THE GOVERNMENT BASED ON PMK No. 104/PMK.011/2012" by Customs Office.
5. Customs Office is office within Directorate General of Customs and Excise environment where fulfill customs obligations, they are:
(1) On the import of Goods and Materials to Make Electronic Components and/or Products can get Government Borne Import Duty.
(2) To obtain the Government Borne Import Duty as intended in paragraph (1), Company shall file application to Director General of Customs and Excise with attention to Director of Customs Facilitation by using format as determined in Attachment I that is an integral part to this Regulation of the Director General.
(3) Application as intended in paragraph (2), shall contains the following documents:
(4) In case application is not complete, Director of Customs Facilitation in no later than 7 (seven) days since received application gives written notification to the applicant to complete required data.
(1) The Director of Customs Facilitation shall check the application as intended in Article 2 paragraph (2) and give approval or rejection within 14 (fourteen) days after the application have been received in a complete manner.
(2) In case the application is approved wholly or partly, Director of Customs Facilitation on behalf of the Minister of Finance shall issue Decision of the Minister of Finance concerning Government Borne Import Duty on the Import of Goods and Material To Make Electronic Components and/or Products in Budget Year 2012.
(3) In case the application is rejected, Director of Customs Facilitation on behalf of the Minister of Finance shall issue rejection letter and state the reason of rejection.
(4) Decision of the Minister of Finance as intended in paragraph (2) is valid until December 31, 2012.
(1) Decision of the Minister of Finance as intended in Article 3 paragraph (4) can be changed.
(2) To change Decision of the Minister of Finance as intended in paragraph (1), Company proposes Changing Proposal to Director of Customs Facilitation and state the reason of changing.
(3) In case changing as intended in paragraph (1) related with Plan to Import Goods (RIB) data, proposal should be attached with Changing of Plan to Import Goods (RIB) that is approved and legalized by Director General of Premium Industry of High Technology Base, Ministry of Industry.
(4) In case application is not complete, Director of Customs Facilitation in no later than 7 (seven) days since received application gives written notification to the applicant to complete required data.
(5) Changing as intended in paragraph (1) not valid for Goods and Materials got Notification of Imported Goods (PIB) registration number in customs office of entry goods.
(6) The Director of Customs Facilitation shall give approval or rejection within 14 (fourteen) days after the changing application have been received in a complete manner.
(7) In case the changing application is approved wholly or partly, Director of Customs Facilitation on behalf of the Minister of Finance shall issue Decision of the Minister of Finance concerning Amendment to Decision of the Minister of Finance as intended in Article 3 paragraph (2).
(8) In case the changing application is rejected, Director of Customs Facilitation on behalf of the Minister of Finance shall issue rejection letter and state the reason of rejection.
(1) To fulfill customs obligation on the imported goods that get Government Borne Import Duty facility as intended in Article 2 paragraph (1), Company shall submit Notification of Imported Goods (PIB) by states:
(2) Fulfillment of customs obligations as intended in paragraph (1) shall be completed with:
(3) Import realization of Goods and Materials get Government Borne Import Duty as intended in Article 3 paragraph (2) and/or Article 4 paragraph (7) ended on December 31, 2012, with evidence registration date of Notification of Imported Goods (PIB) in Customs Office.
(4) Obligations as intended in paragraphs (1) and (2) also applied for Companies that get Main Partner (MITA) facility.
(1) Customs Office of entry place should:
(2) Activities as intended in paragraph (1) are conducted by Facility Section of Customs and Excise Main Service Office, or by Treasury Section of Customs and Excise Control and Service Office.
(3) Director of Receiving and Regulations of Customs and Excise files report as intended in paragraph (1) d and submits photocopy of source documents to Secretary for Director General of Customs and Excise to be filed in Agency Accounting System (SAI) of Head Office of Directorate General of Customs and Excise.
(4) Director of Customs Facilitation:
(1) The goods and material imported by the companies as intended in Article 2 paragraph (1):
(2) The companies abusing provisions as intended 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 import as intended in Article 5 paragraph (1) is realized.
(3) The Goods and Material are imported by the companies as intended in Article 2 paragraph (1), if restricted and/or limited to import provisions, those provisions should be fulfilled when those Goods and Materials are imported.
The company obtaining Government Borne Import Duty facility as intended in Article 2 paragraph (1) should:
(1) The proposal of Government Borne Import Duty as intended in Article 2 paragraph (2) cannot be given approval to release imported goods to be used by using guarantee (Vooruitslag).
(2) On imported goods and material that paid import duty, cannot be refunded (restitution).
This Regulation of the Director General shall come into force as from the date of stipulation and be valid until December 31, 2012.
Stipulated in Jakarta
on June 27, 2012
THE DIRECTOR GENERAL
signed,
AGUNG KUSWANDONO
NIP 19670329 199103 1 001