REGULATION of DIRECTOR GENERAL OF CUSTOMS AND EXCISE ABOUT IMPLEMENTATION GUIDELINES FOR REGULATION OF MINISTER OF FINANCE OF REPUBLIC OF INDONESIA NUMBER 61/PMK.010/2006 ON JULY 24, 2006 ABOUT DISPENSATION OF IMPORT COST TO BUS CHASSIS IMPORT WITH ENGINE ATTACHED FOR THE MAKING OF PUBLIC BUS AND COMPLETELY KNOCK DOWN (CKD) FOR THE MAKING OF COMMERCIAL TRANSPORTATION, NUMBER 62/PMK.010/2006 ON JULY 24, 2006 ABOUT DISPENSATION OF IMPORT COST TO BUS IMPORT IN THE FORM OF COMPLETELY BUILT UP (CBU) FOR PUBLIC TRANSPORT, NUMBER 63/PMK.010/2006 ON JULY 24, 2006 ABOUT LIBERATION OF IMPORT COST TO IMPORT SOME SPARES PART TYPES FOR PUBLIC TRANSPORT.
(1) For importation as written in Regulation of The Minister of Finance Number 61/PMK.010/2006 on July 24, 2006 it is given Dispensation of Import cost so that Import Customs tariff becomes 5% (five percent).
(2) For importation as written in Regulation of The Minister of Finance Number 62/PMK.010/2006 on July 24, 2006 it is given Dispensation of Import cost so that Import Customs tariff becomes 5% (five percent).
(3) For importation of spare parts as written in Minister of Finance Number 63/PMK.010/2006 on July 24, 2006 it is given Liberation of Import cost so that Import Customs tariff becomes 0% (zero percent).
(1) To get facility as referred to in Article 1, Public transport company which has already stipulated as company of public transport and allocation of goods which will be imported by The Minister of Transportation, shall submit applicant to Director General of Customs and Excise attn. Director of Customs Facilities with carbon copy to Director General of Land Transportation and Director General of Foreign trade and shall be enclosed with:
(2) Director of Customs Facilities checks application bundle of Liberation and/or Dispensation of Import cost which submitted by applicant.
(3) In the case of application doesn't fulfill clauses, Director of Customs Facilities shall publish rejection letter to the intended applicant.
(4) In the case of application fulfills clauses, Director General of Customs and Excise c.q. Director of Customs Facilities, on behalf of The Minister of Finance shall publish Decree of The Minister of Finance about Liberation and/or dispensation for importation goods for Certain Public transport with copy submitted to Director General of Land Transportation and Director General of Foreign trade.
(1) Number and types of goods which given Liberation of and/or Dispensation of import cost based on number and types of goods which written in Stipulation letter as the Article 2 paragraph (1) point a;
(2) Total number of goods which given Liberation of and/or Dispensation of import cost may not exceed the number which set in regulations of The Minister of Finance No. 61/PMK.010/2006, 62/PMK.010/2006 and 63/PMK.010/2006 on July 24, 2006
(3) Liberation of and/or Dispensation of Import cost is given until the end validity of regulations of The Minister of Finance No. 61/PMK.010/2006, 62/PMK.010/2006 and 63/PMK.010/2006 ending.
To importation which given Liberation of and/or Dispensation of import cost as referred to in Article 2 paragraph (4) applies procedure of import customs;
(1) Goods and/or certain part which given Liberation and/or Dispensation of import cost as referred to in Article 2 paragraph (4) can only be imported through Customs Service Office referred;
(2) Changing or addition of Customs Service Office as entry places of goods must get approval from Director of Customs facilities.
For execution of importation of goods and/or certain part which has got facility based on regulations of The Minister of Finance No. 61/PMK.010/2006, 62/PMK.010/2006 and 63/PMK.010/2006 hence public transport companies can refer common importer or representative from public transport operator which have criteria and up to standard to execute importation of goods represents public transport company facility receiver, and at Notification of Importation Goods (PIB) and complement document of other customs (B/L), Invoice, packing list and other) mentioned name of importer qq name of transportation of corporate facility receiver.
Public transport Company which get Liberation facility of and/or Dispensation of import cost shall be obligated for:
(1) Make bookkeeping of certain goods and/or part importation which get facilities based on regulations of The Minister of Finance No. 61/PMK.010/2006, 62/PMK.010/2006 and 63/PMK.010/2006, for customs audit.
(2) Keeping and Maintenance of bookkeeping, document and other notes referring to the giving of Liberation or Dispensation of import cost for at least 10 (ten) year commencing from realization of import at the place of business.
(3) Submitted report about realization of import to Director General of Customs and Excise attn. Director of Audit.
In the case of violation of facility of Liberation and/or Dispensation of import cost to importation and/or certain part as referred to in Article 2 paragraph (4), hence shall be charged to pay the lack of import cost payment and tax of other import and shall be sanctioned according to prevailing regulation.
This Regulation shall take into effect since the date of stipulation and will be invalid on March 9, 2007.
For everyone to take cognizance thereof, this Director General Regulation shall be promulgated by placing it in State Gazette of the Republic of Indonesia.
Ratified in Jakarta
On December 28, 2006
Director General
(signature)
Anwar Suprijadi