MINISTERIAL REGULATION OF FINANCE
No. 54/PMK.04/2006

CONCERNING

IMPORT DUTY DISCHARGE AND TAX ALLOWANCE
OF EXPORTING GOODS FROM BONDED ZONES AND
IMPORT CONVENIENCE FACILITY GRANTED BUSINESSPERSONS FOR EXPORT DESTINATION DONATED
FOR NATURAL DISASTER VICTIMS IN PROVINCE CENTRAL JAVA
AND SPECIAL TERRITORY OF YOGYAKARTA

MINISTER OF FINANCE,

Considering :

a. that natural disaster of earthquake which suffered the Province Central Java and the Special Territory of Yogyakarta in May 2006, which cost lives and materials severely, therefore it needs a big amount of fund and fast handling;
b. that in order to handle the natural disaster as mentioned in letter a, it needs participation/care from society including Bonded Zones Organizers and Businesspersons in Bonded Zones and also the Import Convenience Facility granted Businesspersons;
c. that in connection with those mentioned in letter b, it needs a governmental policy in order that the donations which are in the forms of the products from Bonded Zones Organizers and Businesspersons in Bonded Zones, and also the Import Convenience Facility Granted Businesspersons, are Tax-Allowanced Imports;
d. that according to the consideration mentioned in letters a, b, and c, it needs a Ministerial Regulation of Finance concerning Import Duty Discharge of exporting goods from Bonded Zones and the Import Convenience Facility Granted Businesspersons which are donated to the Natural Disaster Victims in Province Central Java and Special Territory of Yogyakarta.

In view of :

1. Law No. 6/1983 concerning General Conditions and Procedures of Taxation, as has been changed for several times, and the latest by Law No. 16/2000;
2. Law No. 7/1983 concerning Income Tax, as has been changed for several times, with the most recent by Law No. 17/2000;
3. Law No. 10/1995 concerning Customs;
4. Government Regulation No. 33/1996 concerning Bonded Storage Place as has been changed by Government Regulation No. 43/1997;
5. Presidential Decree No. 20/P/2005;

DECIDES :

To determine :

MINISTERIAL REGULATION OF FINANCE CONCERNING IMPORT DUTY DISCHARGE AND TAX ALLOWANCE OVER THE IMPORTS OF EXPORTING GOODS FROM BONDED ZONES AND THE IMPORT CONVENIENCE FACILITY GRANTED BUSINESSPERSONS WHICH ARE DONATED TO NATURAL DISASTER VICTIMS IN PROVINCE CENTRAL JAVA AND SPECIAL TERRITORY OF YOGYAKARTA.

Article 1

The donations which are in the forms of products from Businesspersons in Bonded Zones and Bonded Zones Organizers, and also the Import Convenience Facility Granted Businesspersons in order the donation for Natural Disaster in Province Central Java and Special Territory of Yogyakarta occurred on May 2006, are granted Import Duty Discharge and Tax Allowance for the Imports.

Article 2

The Grant of Import Duty Discharge and Tax Allowance for the Imports as mentioned in Article 1, are not granted for:

a. Primary-needs Products;
b. A period of one (1) year since the date of approval of this Ministerial Regulation.
c. The given quota is maximum of 20% (twenty percent) of the products.

Article 3

Conditions needed for the implementation of this Ministerial Regulation, are regulated by Director General of Customs and Excise.

Article 4

This Ministerial Regulation of Finance starts to take in effect on the date of approval.

Hence everyone knows, gives order to declare it by setting it in the Indonesian Government Gazette.

Approved in Jakarta
On July 12, 2006

MINISTER OF FINANCE
(signature)
SRI MULYANI INDRAWATI

MINISTERIAL REGULATION OF FINANCE No. 54/PMK.04/2006