to Indonesian
a. that provision on the exemption of import duty on the imported capital goods in the framework of development of power plant industry for public interest already governed by Regulation of the Minister of Finance Number 154/PMK.011/2008 concerning Exemption of Import Duty of the Imported Capital Goods in the Framework Development of Power Plant Industry for Public Interest as amended by Regulation of the Minister of Finance Number 128/PMK.011/2009;
b. that in the framework to improve the electricity supply and to support power plant industry business for public interest in the regions, it is necessary to amend provisions as intended in paragraph a above, especially on the requirements to apply exemption of import duty for business entities already has Electricity for Public Interest Business Permit (IUKU);
c. that to improve control of the capital goods have gained exemption of import duty facility in the framework of construction and development of power plant industry, and to avoid misuse of the granting facility, it is necessary to regulate provision on the transfer of capital goods to the provisions as intended in paragraph a above;
d. that based on consideration as intended in paragraphs a, b and c above, it is necessary to stipulate Regulation of the Minister of Finance concerning Second Amendment to the Regulation of the Minister of Finance Number 154/PMK.011/2008 concerning Exemption of Import Duty of the Imported Capital Goods in the Framework Development of Power Plant Industry for Public Interest;
1. Law Number 10 of 1995 concerning Customs (Statute Book of the Republic of Indonesia Number 75 of 1995, Supplement to Statute Book of the Republic of Indonesia Number 3612) as amended by Law Number 17 of 2006 (Statute Book of the Republic of Indonesia Number 93 of 2006, Supplement to Statute Book of the Republic of Indonesia Number 4661);
2. Law Number 30 of 2009 concerning Electricity (Statute Book of the Republic of Indonesia Number 133 of 2009, Supplement to Statute Book of the Republic of Indonesia Number 5052);
3. Government Regulation Number 14 of 2012 concerning Electricity Supply Business Activities (Statute Book of the Republic of Indonesia Number 28 of 2012, Supplement to Statute Book of the Republic of Indonesia Number 5281);
4. Regulation of the Minister of Finance Number 154/PMK.011/2008 concerning Exemption of Import Duty of the Imported Capital Goods in the Framework of development of Power Plant Industry for Public Interest as amended by Regulation of the Minister of Finance Number 128/PMK.011/2009;
THE SECOND AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 154/PMK.011/2008 CONCERNING EXEMPTION OF IMPORT DUTY ON THE IMPORTED CAPITAL GOODS IN THE FRAMEWORK OF DEVELOPMENT OF POWER PLANT INDUSTRY FOR PUBLIC INTEREST
Several provision in Regulation of the Minister of Finance Number 154/PMK.011/2008 concerning Exemption of Import Duty of the Imported Capital Goods in the Framework of development of Power Plant Industry for Public Interest as amended by Regulation of the Minister of Finance Number 128/PMK.011/2009, shall be amended as follows:
1. Provisions of Article 1 shall be amended become read as follows:
"Article 1
In this Ministerial Regulation what is referred as:
1. Business entity is every law entity, in the for State Owned Business Entity, Regional Owned Business Entity, Cooperation or private company, established according to the effective regulations, keep on in business and continuously, worked and domiciled in Unitary State of the Republic of Indonesia.
2. Power plant industry is activities to produce and provide electricity for public interest by Business Entities, exclude transmission, distribution and electricity supporting business.
3. Capital goods are machinery, equipment, and plant equipment either attached or detached, excluding spare parts are used for maintenance in the power plant supply business activities by Business Entities for public interest.
4. Electricity for Public Interest Business Permit hereinafter abbreviated as IUKU is electricity business permit that is issued by Ministry of Energy and Mineral Resources, province government, or regency/municipality government in according to regulation in the field of electricity.
5. Transfer is transfer of right, assets, change function of Capital Goods for other activities outside business activities, exported or eliminated from Business Entity’s assets.
6. Force majeure is activities such as fires, natural disaster, riots, wars, or other things happen beyond human ability.
7. Minister is Minister of Finance of the Republic of Indonesia."
2. Provisions of Article 3 shall be amended become read as follows:
"Article 3
Exemption of import duty for power plant industry as intended in Article 2, is given to the following business entities:
3. Provisions of paragraphs (1), (2) and (3) of Article 4 shall be amended and supplemented 2 (two) paragraphs called paragraph (5) and paragraph (6), read as follows:
"Article 4
(1) To obtain exemption of import duty facility on the imported capital goods as intended in Article 2, Business Entity as intended in Article 3 shall file application to the Director General of Customs and Excise, in according to format as determined in Attachment I that is an integral part of this Ministerial Regulation.
(2) Application as intended in paragraph (1) that is applied by Business Entity as intended in Article 3 shall be accompanied with:
(3) In case of application as intended in paragraph (1) is applied by Business Entity as intended in Article 3 paragraphs b, c, and d, beside fulfill provisions as intended in paragraph (2), application shall be accompanied with IUKU.
(4) Deleted.
(5) In case of application as intended in paragraph (1) is applied by Business Entity as intended in Article 3 paragraph c, beside fulfill provisions as intended in paragraph (3), application shall be accompanied by electricity purchase agreement or Finance Lease Agreement (FLA) with PT. PLN (Persero).
(6) In case application as intended in paragraph (1) is applied by Business Entity as intended in Article 3 paragraph d, beside fulfill provisions as intended in paragraph (3), application shall be accompanied with power purchase agreement with IUKU holder that has business area."
4. Provisions of paragraph (1) and paragraph (2) of Article 5A shall be amended, so Article 5A is read as follows:
"Article 5A
(1) Imported goods based on Plan of Imported Goods (RIB) as intended in Article 4 paragraph (2) a, shall be realized within 24 (twenty four) months since date of decision of granting exemption of import duty.
(2) Import realization as intended in paragraph (1) can be extended for maximum 12 (twelve) months after ending period of import realization, by file application to extended import realization in according to format as determined in Attachment III that is an integral part of this Ministerial Regulation.
(3) Application as intended in paragraph (2) filed by Business Entity, shall be accompanied with:
(4) Application to extend import realization as intended in paragraph (2) shall be filed the latest 14 (fourteen) days before ending period of Decision of Minister as intended in Article 5 paragraph (2)."
5. Provisions of paragraph (2), paragraph (3) and paragraph (4) of Article 5B shall be amended, so Article 5B is read as follows:
"Article 5B
(1) Business entity can file application to change Decision of the Minister as intended in Article 5 paragraph (2).
(2) Business entity file application as intended in paragraph (1) to the Director General of Customs and Excise in according to format as determined in Attachment IV that is an integral part of this Ministerial Regulation.
(3) Application as intended in paragraph (2) that is filed by business entity, enclose with:
(4) Application as intended in paragraph (2), is filed in the effective period of Decision of the Minister as intended in Article 5 paragraph (2)."
6. Between Article 6 and Article 7 is inserted 2 (two) articles, called Article 6A and Article 6B, read as follows:
"Article 6A
(1) Capital Goods as intended in Article 2 can be transferred after 2 (two) years since date of import customs notification.
(2) Provision on period of Capital Goods Transfer as intended in paragraph (1) shall not applied in case of:
(3) Capital Goods Transfer as intended in paragraphs (1) and (2) after obtained permit from Director General of Customs and Excise on behalf of Minister.
(4) The Capital Goods Transfer as intended in paragraph (1) is conducted within period after 2 (two) years and at the latest 5 (five) years, will cancels exemption of import duty facility that was granted and Business Entity shall pay payable import duty.
(5) Exempted from obligation to settle payable import duty as intended in paragraph (4) in case of:
(6) In case Capital Goods Transfer does not conducted in according to provisions as intended in paragraph (1) and/or paragraph (3), Business Entity shall pay:
(7) Provision on the exemption of import duty to obligation to pay import duty as intended in paragraph (5) is not applied to Capital Goods in case of force majeure is happened but the Capital Goods still have economical value.
(8) Payment import duty as intended in paragraph (7) based on delivery price with following provisions:
Article 6B
Further provision on the procedure of Capital Goods Transfer will be governed by Regulation of the Director General of Customs and Excise."
7. To amend Attachment I, Attachment Ii, Attachment III, Attachment IV, and Attachment V of Regulation of the Minister of Finance Number 154/PMK.011/2008 concerning Exemption of Import Duty of the Imported Capital Goods in the Framework of development of Power Plant Industry for Public Interest as amended by Regulation of the Minister of Finance Number 128/PMK.011/2009 become as listed in Attachment I, Attachment II, Attachment III, Attachment IV, and Attachment V of this Ministerial Regulation that are integral part of this Ministerial Regulation.
This Ministerial Regulation shall come into force after 15 (fifteen) days since 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 October 16, 2012
MINSITER OF FINANCE OF THE REPUBLIC OF INDONESIA
signed,
AGUS D.W. MARTOWARDOJO