In this era of globalization the world trade nowadays, competition to obtain market for non-oil and gas industrial product is so tight. Accordingly, competitiveness in Indonesian export product needs to be improved such as, by efficient process of product, improvement of quality of the goods, smooth flow of export and import of goods to and out of Indonesia and availability of promotion facilities to support its marketing. Improvement of goods quality and efficient process of product can be triggered more if basic material for the need of domestic industry is readily available timely and the product produced is free from obligatory customs and tax matters.
The Government is committed to provide various facilities to better support achievement of more favorable investment atmosphere so as to attract more investors to invest capital in Indonesia, so as to be able to give more extensive work opportunity which ultimately will motivate significantly high level of economy.
Further, it is also expected that the investors will be triggered to run integrated business more competitively in international market on the products they produced. The facilities that need to be provided are, among other things, facilities in the Customs, Excise, and Tax sectors.
Mutual facilities to be provided in the Customs, Excise and Tax sectors and international tax as well as practice by the State shall also be provided to members of diplomatic corps and international institution, and to those who are departing abroad to purchase goods in particular limit of value.
The practice in providing facilities referred to above shall be implemented by establishing Bonded Piling Place which existence is fully under the supervision of the Directorate General of Customs and Excise.
Self-explanatory.
Self-explanatory.
What is meant by "supervision" shall be supervision over outgoing and incoming goods from and to the Bonded Piling Place, to prevent misuse of the provided facilities, Supervision shall be conducted simultaneously with the smooth flow of goods.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
What is meant by "customs conditions on import" shall be customs conditions and prohibition and limitation.
Self-explanatory.
Bonded Piling Place entrepreneur shall consist of:
a. Bonded Warehouse entrepreneur in Bonded Warehouse;
b. Bonded Zone entrepreneur in Bonded Zone;
c. Bonded Place for Exhibition entrepreneur in Bonded Place for Exhibition;
d. Duty Free Shop entrepreneur;
e. Bonded Auction Place entrepreneur; and
f. Bonded Recycle Zone entrepreneur in Bonded Recycle Zone.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Letter a
In the case that the Bonded Warehouse is exploited by one (1) legal entity, the party exercising the exploitation shall be referred to as Bonded Warehouse entrepreneur.
Letter b
In the case that the Bonded Warehouse is exploited by more than one (1) legal entity, the party exercising the exploitation shall be referred to as Bonded Warehouse entrepreneur who also act as operator of the Bonded Warehouse.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Letter a
Self-explanatory.
Letter b
What is meant by "other permits" shall be among other things, permit to construct building, deed of business establishment, and identity card of the applicant for permits.
Letter c
Self-explanatory.
Letter d
Self-explanatory.
Paragraph a
What is meant by "industry in other place within customs area" shall be among other things, manufacturing industry, mining industry, heavy equipment industry, and oil service industry.
Paragraph b
Self-explanatory.
Letter c
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Letter a
If exploitation of Bonded Zone is exercised by 1 (one) legal entity, the party exercising the exploitation shall referred to as Bonded Zone entrepreneur.
Letter b
If exploitation of Bonded Zone is exercised by more than 1 (one) legal entity, the party exercising the exploitation shall be referred to as Bonded Zone entrepreneur also acting as operator of Bonded Zone.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
What is meant by "free Value Added Tax of Value Added Tax and Sales Tax on Luxurious Goods stamp" shall be stamp in which the words "free Value Added Tax of Value Added Tax and Sales Tax on Luxurious Goods" are written for implementation of this Government Regulation.
Self-explanatory.
What is meant by "free Value Added Tax or Value Added Tax or Value Added Tax on Sales Tax of Luxurious Goods stamp" shall be stamp wherein the words free Value Added Tax or Value Added Tax or Value Added Tax on Sales Tax of Luxurious Goods"are written in the implementation of this Government Regulation".
Self-explanatory.
What is meant by "goods" shall include the remaining products from production result within the 8onded Zone.
Self-explanatory.
Any entrepreneur having obtained permit as operator of Bonded Zone and/or entrepreneur of Bonded Zone, may be provided with facilities in the form of deferred payment of Import Duty and free Tax in the Framework of Import on import of capital goods and office stationery which are solely for use at the Bonded Piling Place concerned.
Included in the interpretation of capital goods is equipment for construction/expansion of Bonded Zone.
Included in consumed office stationery are among other things, paper, ink, writing machine tape/printer and diskettes.
Self-explanatory.
Self-explanatory.
Letters a
Self-explanatory.
Letter b
Self-explanatory.
Letter c
What is meant by "other permits" shall be among other things, permit to construct building, deed of business establishment, and identity card of the applicant for permits.
Letter d
Self-explanatory.
Self-explanatory.
Letter a
Self-explanatory.
Letter b
What is meant by "other permits" shall be among other things, permit for building construction, deed of business establishment, and identity card for applicant of permits.
Letter c
Self-explanatory.
Self-explanatory.
Letter a
Self-explanatory.
Letter b
What is meant by "other permits" shall be among other things, permit for building construction, deed of business establishment, and identity card for applicant of permits.
Letter c
Self-explanatory.
Letters d
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Letter a
Self-explanatory.
Letter b
Obligation to issue tax invoice and collect Value Added Tax arising from goods considered as delivered to entrepreneur in other place within the customs area.
Self-explanatory.
Articie2O
Basically Bonded Zone operator and entrepreneur in Bonded Zone may clear out the remaining products! waste/scrap to another place within the customs area with dije cor,sderaton that the remaining products (waste/scrap) are remnants from production process occurring at the Bonded Zone within the Indonesian territory but not constituting remnants of products (waste/scrap) directly imported from overseas.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Letter a
If exploitation of Bonded Place for Exhibition is permanently exercised by one (1) legal entity, the party exercising the exploitation shall be referred to as permanent operator of Bonded Place for Exhibition.
Letter b
If exploitation of Bonded Place for Exhibition is permanently exercisd by one one (1) legal entity the party exploiting it shall be referred to as permanent entrepreneur of Bonded Place for Exhibition also acting as permanent operator of Bonded Place for Exhibition.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
What is meant by "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp" shall be stamp wherein the words "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods" are written for implementation of this Government Regulation.
Self-explanatory.
What is meant by "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp" shall be stamp wherein the words "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods" are written for implementation of this Government Regulation.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Letter a
Self-explanatory.
Letter b
What is meant by "other permits" shall be among other things, permit for building construction, deed of business establishment, and identity card for applicant for permits.
Letter c
Self-explanatory.
Self-explanatory.
Self-explanatory.
Letter a
What is meant by "other permits" shall be among other things, permit for building construction, deed of business establishment, and identity card for the applicant of permits.
Letter b
Self-explanatory.
Self-explanatory.
Letter a
What is meant by "other permits" shall be among other things, permit for building construction, deed of business establishment, and identity card for the applicant of permits.
Letter b
Self-explanatory.
Letter c
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
What is meant by "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp" shall be stamp wherein the words "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods" are written for implementation of this Government Regulation.
Self-explanatory.
What is meant by "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp" shall be stamp wherein the words "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods" are written for implementation of this Government Regulation.
Self-explanatory.
Self-explanatory.
Letter a
Self-explanatory.
Letter b
What is meant by "other permits" shall be among other things, permit for building construction, deed ob business establishment, and identity card for the applicant of permits.
Letter c
Self-explanatory.
Articles 32
Self-explanatory.
Articles 33
Self-explanatory.
Articles 34
Self-explanatory.
Self-explanatory.
Self-explanatory.
What is meant by "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp" shall be stamp wherein the words "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods" are written for implementation of this Government Regulation.
=
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Letter a
Self-explanatory.
Letter b
What is meant by "other permits" shall be among other things, permit for building construction, deed of business establishmert, and identity card for the applicant of permits.
Letter c
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Letter a
If the Bonded Zone for Recycle is exploited by 1 (one) legal entity the party exercising the exploitation shall be referred to as Bonded Zone for Recycle.
Letter b
If the Bonded Zone for Recycle is exploited by more than 1 (one) legal entities the party exercising the exploitation shall be referred to entrepreneur of Bonded Place for Recycle and also acting as operator of Bonded Zone for Recycle.
Self-explanatory.
Self-explanatory.
Seif-explanatory
Seif-explanatory
What is meant by "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp" shall be stamp wherein the words "free Value Added Tax or Added Tax and Sales Tax on Luxurious Goods" are written for implementation of this Government Regulation.
Self-explanatory.
What is meant by "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods stamp" shall be stamp wherein the words "free Value Added Tax or Value Added Tax and Sales Tax on Luxurious Goods" are written for implementation of this Government Regulation.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Letter a
What is meant by "clear borders" shall be borders in the form of concrete walls separating the Bonded Zone for Recycle and building, place, or other zone offsite the Bonded Zone for Recyde.
Letter b
Self-explanatory.
Letter c
What is meant by "other permits" shall be among other things, permit for building construction, deed of business establishment, and identity card for the applicant of permits.
Letter d
Self-explanatory.
Letter e
Self-explanatory.
Self-explanatory.
Letter a
Self-explanatory.
Letter b
What is meant by "other permits" shall be among other things, permit for building construction, deed of business establishment, and identity card for the applicant of permits.
Letter c
Self-explanatory.
Letter d
Self-explanatory.
Letter e
Self-explanatory.
Letter f
Self-explanatory.
Self-explanatory.
Letter a
SeIf-explanatory.
Letter b
SeIf-explanatory.
Letter c
What is meant by "other permits" shall be among other things, permit for building construction, deed of business establishment, and identity card for the applicant of permits.
Letters d
Self-explanatory.
Letters e
Self-explanatory.
Letters f
Self-explanatory.
Letters g
Self-explanatory.
Self-explanatory.
Letter a
What is meant by "sorted out" shall be waste used as basic material free from other type of waste of maximum 3% (three percent) impurities as proven by surveyor certificate from the country of origin.
Letter b
Self-explanatory.
Letter c
Self-explanatory.
Letter d
Self-explanatory.
Letter e
Self-explanatory.
Self-explanatory.
If processing activities produce other waste which cannot be processed, neutralized, or handled by the entrepreneur of the Bonded Zone for Recycle, the permit for Bonded Zone for Recycle shall be revoked and the party concerned shall be charged penalty in accordance with the provisions in the statutory regulation on living environment.
Letter a
The freezing of license for Bonded Piling Zone shall constitute follow-up action to examination result and/or audit result conducted by the Directorate General of Customs and Excise over the Bonded Piling Place concerned. By freezing of license for Bonded Piling Place the operator and/or entrepreneur of Bonded Piling Place shall not be permitted to place goods into the Bonded Piling Place, while the activities conducted or still exist in the Bonded Piling Place are still permitted and all goods resulting from activities may be cleared out from the Bonded Piling Place. Activities that deviate from the license granted shall be among other things:
a. entrepreneur of bonded zone places basic material which type is different from the type of basic material used for its production (such as electronic company placing spare parts for motor vehicles);
b. entrepreneur of Bonded Warehouse is piling goods originating from other place within the customs area;
c. entrepreneur of Duty Free Shop sells goods to people who are not entitled to buy goods at the Duty Free Shop;
d. entrepreneur of Bonded Place for Exhibition is exercising otehr activities other than international exhibition activities at the Bonded Place for Exhibition;
e. entrepreneur of Bonded Auction Place is exercising other actMties other than international exhibition at the Bonded Auction Place; or
f. entrepereneur of Bonded Zone for Recycle is piling basic material in the form of waste at the Bonded Zone for Recycle that exceeds the stipulated time.
Letter b
Incapability to operate and/or exploit the Bonded Piling Place such as the operation and exploitation of Bonded Piling Place fails to maintain accounting in all its activities or fails to conduct activities within a certain period continuously or the operator and/or entrepreneur fails to settle their debts.
Self-explanatory.
Letter a
Self-explanatory.
Letter b
What is meant by "Incapable" shall be the entrepreneur is considered incapable to operate the Bonded Piling Place based on the audit result conducted by Customs and Excise Official over the Bonded Piling Place.
Self-explanatory.
Letter a
Self-explanatory.
Letter b
Self-explanatory.
Letter c
Self-explanatory.
Letter d
What is meant by "dishonest" shall be among other things, misusing the Bonded Piling Place facilities and committing criminal action in the customs sector.
Letter e
Self-explanatory.
Letter a
What is meant by "overdue Import Duty and Tax in the Framework of Import" shall be all debts arising from importing goods into the Bonded Piling Place either the debt originating from findings in customs audit or debt arising from dearance of goods from the Bonded Piling Place to other places within the customs area.
Letter b
Self-explanatory.
Letter c
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.
Self-explanatory.