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REGULATION OF THE MINISTER OF FINANCE
No. 90/PMK.04/2012

CONCERNING
EXEMPTION OF IMPORT DUTY ON THE IMPORT OF GOODS FOR THE NEED OF MUSEUM, ZOO, AND OTHER SUCH PLACES THAT ARE OPENED FOR PUBLIC, AND GOODS FOR NATURAL CONSERVATION.

BY THE GRACE OF ALMIGHTY GOD
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Attachment

Considering:

a. that based on provision of Article 25 paragraph (1) e of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, on the import of goods for the need of museum, zoo, and other such places that are opened for public, and goods for natural conservation is given exemption of import duty;

b. that based on consideration as intended in paragraph a, as well as in the framework to implement 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 on the Import of Goods for the Need of Museum, Zoo, and other such Places that are opened for Public, and Goods for Natural Conservation.

In view of:

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. Presidential Decree No. 56/P/2010;

DECIDES:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING EXEMPTION OF IMPORT DUTY ON THE IMPORT OF GOODS FOR THE NEED OF MUSEUM, ZOO, AND OTHER SUCH PLACES THAT ARE OPENED FOR PUBLIC, AND GOODS FOR NATURAL CONSERVATION

Article 1

In this Ministerial Regulation:

1. Museum is the board or agency where is the place for storage, maintenance, security, and utilization of material evidence objects of human culture, as well as the nature and the environment to support efforts to protect and conserve the nation's cultural wealth.

2. Zoo is a place or area which has a primary function as a conservation organization, that performs maintenance and breeding effort of various types of animals based on ethics and animal welfare rules in the framework to establish and develop a new habitat, as means of protection and preservation of species through rescue, rehabilitation and reintroduction of nature and used as a means of education, research, development of science and technology, as well as a healthy recreation.

3. Other Such Places that are opened for public are another places designated for the public that have characteristics as intended in paragraphs 1 and/or 2.

4. Nature conservation is the management of natural resources both plant and animal performed utilized wisely to ensure continuity of supply while keep on maintaining and improving the diversity quality and value.

5. Applicant is a leader who is responsible for the management of Museums, Zoos, Other Such Places that are opened for public, or the Conservation of Nature.

6. Board or Agency is any legal entity established in accordance with the provisions of the rules that running this kind of permanent and continuous efforts are working and domiciled in the territory of the Republic of Indonesia.

7. Minister is the Minister of Finance.

8. Director General is the Director General of Customs and Excise.

Article 2

On the import of goods for the purposes of Museums, Zoos and Other Such Places are opened for public, as well as goods for the Conservation of Nature may be given exemption of import duty.

Article 3

Goods for the purposes of Museums, Zoos and Other Such Places are opened for public, as well as goods for the Conservation of Nature as intended in Article 2, are in the form of:

Article 4

(1) In order to obtain exemption of import duty as intended in Article 2, the Applicant file application to the Minister of Finance through the Director General with attention to Director of Customs Facilitation by using the sample of the format as listed in Attachment I that is an integral part of this Ministerial Regulation.

(2) The application as intended in paragraph (1), is filed by the Board, Agency or government institution.

(3) In case of the application as intended in paragraph (2) is filed by the Board or Agency, the application shall be accompanied by:

(4) If the application as intended in paragraph (2) proposed by government agencies, the application shall be accompanied by:

(5) Details of the quantity, type of goods, country of origin, approximate customs value, port of entry, and an explanation of the function and relationship to the needs of imported goods as intended in paragraph (3) c, and paragraph (4) b, is made by using the sample format as listed in Attachment II that is an integral part of the Ministerial regulation.

Article 5

(1) Director General on behalf of the Minister gives approval or rejection to the application for exemption from import duty as intended in Article 4 paragraph (1) within a period of 14 (fourteen) working days after received of the complete application.

(2) If the application as intended in paragraph (1) is approved, the Director General on behalf of the Minister issues a decision on the exemption of import duty.

(3) The decision on the exemption of import duty as intended in paragraph (2) will valid for a period not exceeding 12 (twelve) months from the date of the decision.

(4) If the application as intended in paragraph (1) is rejected, the Director General submits notification on the rejection of application by stating the reason for rejecting.

Article 6

Provisions of prohibition and restriction under regulation applies on the imported goods as intended in Article 3.

Article 7

On imported goods as intended in Article 2 that is granted exemption from import duty, Directorate General of Customs and Excise may done customs inspection in according to regulation in the field of customs.

Article 8

In case of imported goods as intended in Article 2 which have been granted exemption from import duty do not meet the requirements of the exemption of import duty in the import duty exemption decision as intended in Article 5 paragraph (2), the Applicant shall pay the import duty is payable and subject to administrative sanctions such as fines in according to regulation in the field of customs.

Article 9

When this Ministerial Regulation comes into force, application for exemption of import duty on the import of goods for the need of Museum, Zoo, and other such Places that are opened for Public, and Goods for Natural Conservation that is applied before this Ministerial Regulation comes into force and not get decision yet, will be processed in accordance with this Ministerial Regulation.

Article 10

When this Ministerial Regulation comes into force, Decree of the Minister of Finance No. 141/KMK.05/1997 concerning the Exemption of Import Duty on the Import of Goods for the need of Museum, Zoo and Other Such Places that are Opened for Public, shall be revoked and declared null and void.

Article 11

This Ministerial Regulation shall come into force 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 June 11, 2012
MINISTER OF FINANCE,
signed.
AGUS D.W. MARTOWARDOJO