REGULATION OF THE MINISTER OF FINANCE
No. 27/PMK.011/2012

CONCERNING
SECOND AMENDMENT TO DECREE OF THE MINISTER OF FINANCE No. 231/KMK.03/2001 CONCERNING TREATMENT OF VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS ON THE IMPORT OF TAXABLE GOODS GET EXEMPTION OF IMPORT DUTY

BY GRACE OF THE ALMIGHTY GOD
THE MINISTER OF FINANCE,

Considering:

a. that the imported goods for the upstream petroleum and natural gas as well as geothermal business activities get exemption from import duty as stipulated in Regulation of the Minister of Finance No. 177/PMK.011/2007 concerning The Exemption of Import Duty of goods for the need of Upstream Petroleum and Natural Gas as well as Geothermal Business Activities:

b. that in the framework to harmonize taxation and customs facilitation of imports of goods within the framework of upstream petroleum and natural gas as well as geothermal business activities already get exemption of import duty facility as intended in paragraph a, it is necessary to adjust facility on the Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods;

c. based on considerations as intended in paragraphs a and b, it is necessary to stipulate Regulation of the Minister of Finance concerning the Second Amendment to Decree of the Minister of Finance No. 231/KMK.03/2001 concerning Treatment of Value Added Tax and Sales Tax on Luxury Goods on the Import of Taxable Goods get Exemption of Import Duty;

In view of:

1. Government Regulation No. 1/2012 concerning the Implementation of Law No. 8/1983 concerning Value Added Tax of Goods and Services and Sales Tax on Luxury Goods as amended by Law No. 42/2009 concerning Third Amendment to Law No. 8/1983 on Value Added Tax of Goods and Services and Sales Tax on Luxury Goods (Statute Book of the Republic of Indonesia No. 4/2012, Supplement to Statute Book No. 5271);

2. Presidential Decree No. 56/P/2010;

3. Decree of the Minister of Finance No. 231/KMK.03/2001 concerning Treatment of Value Added Tax and Sales Tax on Luxury Goods on the Import of Taxable Goods get Exemption of Import Duty as amended by Regulation of the Minister of Finance No. 616/PMK.03/2004;

DECIDES:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING SECOND AMENDMENT TO DECREE OF THE MINISTER OF FINANCE No. 231/KMK.03/2001 CONCERNING TREATMENT OF VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS ON THE IMPORT OF TAXABLE GOODS GET EXEMPTION OF IMPORT DUTY

Article I

Several provisions in the Decree of the Minister of Finance No. 231/KMK.03/2001 concerning Treatment of Value Added Tax and Sales Tax on Luxury Goods on the Import of Taxable Goods get Exemption of Import Duty as amended by Regulation of the Minister of Finance No. 616/PMK.03/2004 shall be amended as follows:

1. Provision of paragraph 2 of Article 1 shall be amended so Article 1 is read as follows:

"Article 1

In this Ministerial Regulation:

1. Taxable Goods get Exemption of Import Duty are Taxable Goods get exemption of Import Duty based on provisions in customs regulation.

2. Provisions in Customs Regulation are Law No. 10/1995 concerning Customs, as amended by Law No. 17/2006 and its implementation regulations."

2. The provisions of Article 2 paragraph (3) shall be amended, and 2 (two) paragraphs are supplemented, called paragraph (4) and paragraph (5), so Article 2 is read as follows:

"Article 2

(1) The import of Taxable Goods get exemption of import duty are collected Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods based on provisions in effective taxation regulation.

(2) Some of Taxable Goods are not include from the provisions as intended in paragraph (1) on the import of taxable goods get exemption of import duty are not collected Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods.

(3) Some Taxable Goods are exempt from the import duty as intended in paragraph (2) are:

a. goods of foreign countries representatives and their officials who served in Indonesia based on the principle of reciprocity;
b. goods for the purposes of the international boards that are recognized and registered at the Government of Indonesia and their officials who served in Indonesia and do not hold Indonesian passport;
c. delivery of gifts for public worship, charity, social, or cultural;
d. goods for the purposes of museums, zoos, and other such places are open to the public;
e. goods for the purposes of research and development of science;
f. special goods for the blinds and other disabled people;
g. boxes or other packaging containing the remains or ashes;
h. Goods of Indonesian Labors work abroad, students studying abroad, Government Employees, members of the Indonesian Army, or member of Indonesian Police who served overseas for at least 1 (one) year, all the goods not for sale and get a recommendation from the local Representative of the Republic of Indonesia;
i. personal belongings of passengers, transportation means crews, border crossers, delivery goods to a specified limited number in accordance with the provisions of Customs regulation;
j. goods imported by the Central Government or Local Government for public interest;
k. military equipment, including spare parts are intended for purposes of State defense and security;
l. temporary import of goods;
m. goods used for upstream petroleum and natural gas as well as geothermal business activities.

(4) Facilities are not collected Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods can be given to the taxable goods as intended in paragraph (3) m, are applied as long as they meet the following requirements:

a. the goods are not produced domestically yet;
b. the goods are produced domestically, but has not met the required specification, or
c. the goods are produced domestically, but the numbers are not sufficient for the industry.

(5) To obtain the facilities as intended in paragraph (4), the Taxpayer must apply to the Director General of Customs and Excise along with the application for import duty exemption facility, with the attached Plan of Import Goods (RIB) that has been approved and validated by the Director General of Natural Oil and Gas or the Director General of New Energy, Renewable Energy and Energy Conservation, Ministry of Energy and Mineral Resources, that the procedure followed Provisions in Customs Regulations."

Article II

This Ministerial Regulation shall come into force on the 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 February 8, 2012
MINISTER OF FINANCE,
signed,
AGUS D.W. MARTOWARDOJO

REGULATION OF THE MINISTER OF FINANCE No. 27/PMK.011/2012

CONCERNING SECOND AMENDMENT TO DECREE OF THE MINISTER OF FINANCE No. 231/KMK.03/2001 CONCERNING TREATMENT OF VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS ON THE IMPORT OF TAXABLE GOODS GET EXEMPTION OF IMPORT DUTY

BY GRACE OF THE ALMIGHTY GOD THE MINISTER OF FINANCE,