REGULATION OF THE MINISTER OF FINANCE
No. 88/PMK.010/2006

CONCERNING
FOURTH AMENDMENT TO REGULATION OF
THE MINISTER OF FINANCE No. 92/PMK.02/2005 ON
STIPULATION OF CERTAIN TYPES OF EXPORT GOODS AND TARIFF OF EXPORT DUTY

THE MINISTER OF FINANCE,

Considering:

• a. that, in the framework of giving of support to efforts of fostering investment and non-oil and gas export, it is necessary to revise export goods that use imported raw materials so that they are not subjected to export duty;
• b. that, based on the considerations, as meant in paragraph a above, it is necessary to stipulate Regulation of the Minister of Finance No. 92/PMK.02/2005 on Stipulation of Certain Types of Export Goods and Tariff of Export Duty;

In view of:

• 1. Law No. 10/1995 on Customs;
• 2. Law No. 20/1997 on Non-Taxable State Revenue;
• 3. Law No. 17/2003 on State Finances;
• 4. Law No. 1/2004 on State Treasury;
• 5. Government Regulation No. 22/1997 on Types and Payment of Non-Taxable State Revenue;
• 6. Government Regulation No. 44/2003 on Tariff of Non-Taxable State Revenue Applicable within the Ministry of Finance;
• 7. Government Regulation No. 35/2005 on Export Duty on Certain Export Goods;
• 8. Presidential Decree No. 20/P/2005;
• 9. Decree of the Minister of Finance No. 557/KMK.04/2002 on Customs Procedure In The Field of Export;
• 10. Regulation of the Minister of Finance No. 92/PMK.02/2005 on Stipulation of Certain Types of Export Goods and Tariff of Export Duty as already amended several times and latest by Regulation of the Minister of Finance No. 51/PMK.02/2006;

DECIDES:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE ON FOURTH AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE No. 92/PMK.02/2005 ON STIPULATION OF CERTAIN TYPES OF EXPORT GOODS AND TARIFF OF EXPORT DUTY.

Article I

Amending the provisions of Article 5 of Regulation of the Minister of Finance No. 92/PMK.02/2005 on Stipulation of Certain Types of Export Goods and Tariff of Export Duty as already amended several times and latest by Regulation of the Minister of Finance No. 51/PMK.02/2006 to become as follows:

"Article 5

Export goods that use imported raw materials are not subjected to export duty."

Article II

This Regulation is valid since the date it is stipulated.

For public cognizance, this Regulation is published by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On October 10, 2006

THE MINISTER OF FINANCE
(signature)
SRI MULYANI INDRAWATI