to Indonesian
a. that in relation with issuing of Regulation of the Minister of Finance No. 44/PMK.04/2012 concerning Second Amendment to the Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone, it is necessary to improve Regulation of the Director General of the Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone as amended by Regulation of the Director General of Customs and Excise No. PER-2/BC/2012;
b. that based on consideration as intended in paragraph a, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Second Amendment to the Regulation of the Director General of Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone;
1. Law No. 6/1983 concerning General Provision and Procedures of Taxation (Statute Book of the Republic of Indonesia No. 49/1983, Supplement to Statute Book of the Republic of Indonesia No. 3262), as amended several times, the latest by Law No. 16/2009 (Statute Book of the Republic of Indonesia of 2009 No. 62, Supplement to Statute Book of the Republic of Indonesia No. 4999);
2. Law No. 7/1983 concerning Income Tax (Statute Book of the Republic of Indonesia No. 50/1983, Supplement to Statute Book of the Republic of Indonesia No. 3263) as amended several times, the latest by Law No. 36/2008 (Statute Book of the Republic of Indonesia No. 133/2008, Supplement to Statute Book of the Republic of Indonesia No. 4893);
3. Law No. 8/1983 concerning Value Added Tax and Sales Tax on Luxury Goods (Statute Book of the Republic of Indonesia No. 51/1983, Supplement to Statute Book of the Republic of Indonesia No. 3264), as amended several times, the latest by Law No. 42/2009 (Statute Book of the Republic of Indonesia No. 150/2009, Supplement to Statute Book of the Republic of Indonesia No. 5069);
4. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
5. Law No. 11/1995 concerning Excise (Statute Book of the Republic of Indonesia No. 76/1995, Supplement to Statute Book of the Republic of Indonesia No. 3613) as amended by Law No. 39/2007 (Statute Book of the Republic of Indonesia No. 105of 2007, Supplement to Statute Book of the Republic of Indonesia No. 4755);
6. Law No. 36/2000 concerning Stipulation of Government Regulation in lieu of Law No. 1/2000 concerning Free Trade Zone and Free Port become Law (Statute Book of the Republic of Indonesia No. 251/2000, Supplement to Statute Book of the Republic of Indonesia No. 4053) as amended by Law No. 44/2007 (Statute Book of the Republic of Indonesia No. 130/2007, Supplement to Statute Book of the Republic of Indonesia No. 4775);
7. Government Regulation No. 32/2009 concerning Bonded Piling Place (Statute Book of the Republic of Indonesia No. 61/2009, Supplement to Statute Book of the Republic of Indonesia No. 4998);
8. Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone as amended several times, the latest by Regulation of the Minister of Finance No. 44/PMK.04/2012;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING SECOND AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. PER-57/BC/2011 CONCERNING BONDED ZONE
Several provisions in Regulation of the Director General of Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone as amended by Regulation of the Director General of Customs and Excise No. PER-2/BC/2012 shall be amended as follows:
1. Provision in Article 1 paragraph 10 shall be amended, so Article 1 is read as follows:
"Article 1
In this Regulation of the Director General:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Excise Law is Law No. 11/1995 concerning Excise as amended by Law No. 39/2007.
3. Bonded Piling Place is a building, place, or zone that meets specified requirements that is used to pile goods for specific purposes by obtaining suspension of Import Duty.
4. Bonded Zone is Bonded Piling Place to pile imported goods and/or goods originating from other place in the customs area to be processed or combined, the result is mainly for export.
5. Bonded Zone Operator is legal entity that performs activities to prepare and manage area for Bonded Zone management activities.
6. Bonded Zone Entrepreneur is a legal entity conducting Bonded Zone management.
7. Entrepreneur in Bonded Zone also acts as Operator in Bonded Zone, hereinafter abbreviated as PDKB, is a legal entity conducting Bonded Zone operation activities in the Bonded Zone of Bonded Zone Operator that has different legal status.
8. Processing activities are activities of:
9. Combining activity is combining product results of the Bonded Zone production as main product with other finished goods from import, from other Bonded Zone, and/or from other places in customs area.
10. Capital goods are goods that are used by the Bonded Zone Operator, Bonded Zone Entrepreneur or PDKB in the form of:
11. Raw materials are goods and materials that will be processed become finished products that have a higher using value.
12. Auxiliary materials are materials other than raw materials that are used in Production Activities or Combining Activities that help production process.
13. Rest of Raw Materials are Raw Materials remaining that are no longer used in the production process
14. Bonded Zone Production Result is result of Production Activities or Combining Activities according to the decision on the granting license as Bonded Zone.
15. Free Trade Zone and Free Port, hereinafter called Free Zone, is a zone located in the jurisdiction of the Republic of Indonesia that is separate from customs area, so free from imposition of import duty, Value Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM), and Excise.
16. Tax in Import hereinafter abbreviated as PDRI is a Value Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM), and/or Income Tax (PPh) of Article 22 Import.
17. Electronic Data Storage Media are information or a series of information that is compiled and/or collected for specified purpose that is received, copied, sent, stored, processed, retaken, or produced electronically by using computer or electronic data processing devices, optical, or other means are similar.
18. Electronic Data Exchange, hereinafter abbreviated as PDE is the flow of business information electronically between applications, between the organizations directly through integrated computer networks.
19. Person is an individual or legal entity.
20. Minister is the Minister of Finance of the Republic of Indonesia.
21. Director General is the Director General of Customs and Excise.
22. Regional Office or Main Service Office is Regional Office or Main Service Office within Directorate General of Customs and Excise environment where customs obligations are fulfilled in accordance with the Customs Law and Excise Law.
23. Customs Office is an office within the Directorate General of Customs and Excise environment where customs obligations are fulfilled in accordance with the Customs Law and Excise Law.
24. Customs and Excise official is employee of the Directorate General of Customs and Excise who is appointed in certain positions to carry out certain tasks.
25. Customs and Excise officer is employee of the Directorate General of Customs and Excise who has duties in the Bonded Zone.
26. Free Zone Management Board is Free Trade and Free Port Zone Management Board."
2. Between Article 35 and Article 36 is inserted 1 (one) Article, called Article 35A that is read as follows:
"Article 35A
(1) Bonded Zone Entrepreneur or PDKB can enter capital goods in the form of factory equipments and/or spare parts of capital goods that is imported not together with the capital goods from outside of customs area or other Bonded Zone, first by file application for entry to Head of Regional Office or Head of Main Service Office that supervises it through Head of Customs office.
(2) Application as intended in paragraph (1) should be at least attached with:
(3) On the application as intended in paragraph (1), Head of Customs Office checks complete of application documents as intended in paragraph (2) and the obedient of company covering:
(4) In case application that is filed through Head of Customs Office as intended in paragraph (2) is applied not complete and/or based on checking as intended in paragraph (2) the company is not fulfill required conditions, Head of Customs Office returns the application to the applicant by state the reason of returning.
(5) In case application that is filed through Head of Customs Office as intended in paragraph (2) already complete and based on checking as intended in paragraph (2) company already fulfill conditions are required, Head of Customs office submits application to the Head of Regional Office and give recommendation.
(6) Based on submitted application from Head of Customs Office, Head of Regional Office or Head of Main Service Office check following matters:
(7) Head of Regional Office or Head of Main Service Office give approval or rejection on the application as intended in paragraph (1) based on checking as intended in paragraph (6)."
3. Between Article 58 and Article 59 is inserted 1 (one) Article, called Article 58A that is read as follows:
"Article 58A
(1) Releasing of capital goods of import origin that is not settled obligation to pay Import Duty to other Bonded Zone before 2 (two) years period since be imported and/or not used in the Bonded Zone, by file application for approval with the reason to the Head of Regional Office or head of Main Service Office that supervises it.
(4) Application as intended in paragraph (1) shall be attached with:
(3) Head of Regional Office or Head of Main Service Office checks and gives approval or rejection after received complete application documents as intended in paragraph (2).
(4) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office issues approval for over handling of import origin capital goods that are not settle Import Duty payment obligation to other Bonded Zone to the applicant in according to the format sample as stated in Attachment XIII that is an integral part of this Regulation of the Director General.
(5) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant by states the reason of rejection."
4. Provisions in Article 60 paragraph (1) shall be amended, so Article 60 is read as follows:
"Article 60
(1) Releasing import origin capital goods that Import Duty obligations are not settled to other Place in Customs Area before 4 (four) years since imported or entered to be used at origin Bonded Zone, and have used at the Bonded Zone for at least 2 (two) years, by file application for approval to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) 4 (four) years period since be imported or since be entered to be used in origin Bonded Zone as intended in paragraph (1) is calculated from date of Notification of Imported Goods to be piled in Bonded Piling Place.
(3) Already used in Bonded Zone at least for 2 (two) years as intended in paragraph (1) that is calculated since using of capital goods in Bonded Zone.
(4) Application as intended in paragraph (1) shall be attached with:
(5) In case application documents as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(6) Based on application documents as intended in paragraph (2), Head of Customs Office checks and submits the application documents to Head of Regional Office after received complete application.
(7) Head of Regional Office or Head of Main Service Office gives approval or rejection after application documents as intended in paragraph (2) are received completely by Head of Regional Office or Head of Main Service Office.
(8) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office issues approval letter for over handle import origin capital goods that Import Duty obligations are not settled to company at other place in customs area in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(9) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant stating the reasons for rejection."
5. Provisions in Article 61 paragraph (1) shall be amended, so Article 61 is read as follows:
"Article 61
(1) Releasing import origin capital goods that Import Duty obligations are not settled to other place in customs area after 4 (four) years since imported or since entered to be used at origin Bonded Zone, and have used at the Boned Zone at least for 2 (two years), by file application for decision on the exemption of Import Duty to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) 4 (four) years period since be imported or since be entered to be used in origin Bonded Zone as intended in paragraph (1) is calculated from date of Notification of Imported Goods to be piled in Bonded Piling Place.
(3) Already used in Bonded Zone at least for 2 (two) years as intended in paragraph (1) that is calculated since using of capital goods in Bonded Zone.
(4) Application as intended in paragraph (1) shall be attached with:
(5) In case application documents as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(6) Head of Customs Office checks and submits the application documents to Head of Regional Office after application as intended in paragraph (2) is received completely.
(7) Head of Regional Office or Head of Main Service Office gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(8) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office on behalf of Minister issues Decision for Exemption of Import Duty on the import origin capital goods that Import Duty obligations are not settled in according to sample format as set out in Attachment XVI that is an integral part of this Regulation of the Director General.
(9) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant by stating the reasons for rejection."
6. Provisions in Article 76 shall be amended, so Article 76 is read as follows:
"Article 76
(1) Bonded Zone Entrepreneur or PDKB can:
(2) Beginning checking work or sorting, and final checking or packaging as intended in paragraph (1) a, should be done at the Bonded Zone.
(3) Beginning checking work as intended in paragraph (2) covers checking of goods quantity and quality at the first time come or received.
(4) Sorting work as intended in paragraph (2) covers separate goods to be stored in raw materials storage before enter production process.
(5) Final checking work as intended in paragraph (2) covers quality control activities of Bonded Zone production result whether can be exported.
(6) Packaging work as intended in paragraph (2) covers packing activities of Bonded Zone production result.
(7) Goods of subcontract result should be re-entered into Bonded Zone include rest of goods/materials and/or scrap."
7. Between Article 76 and Article 77 is inserted 1 (one) article, called Article 76A that is read as follows:
"Article 76A
(1) Bonded Zone Entrepreneur or PDKB can receive subcontract work from industrial company in other place within customs area, after get approval from Head of Main Service Office or Hed of Customs Office that supervses it.
(2) To obtain approval as intended in paragraph (1), Bonded Zone Entrepreneur or PDKB should file application attached with subcontract agreement.
(3) In case application as intended in paragraph (3) is applied not complete, Head of Main Service Office or Head of Customs Office will return application to the applicant by states the reason of return.
(4) Subcontract work as intended in paragraph (3) at least has contents of:
(5) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after received complete application documents as intended in paragraph (3).
(6) In case get approval, Head of Main Service Office or Head of Customs Office considers:
(7) In case application as intended in paragraph (3) is approved, Head of Main Service Office or Head of Customs Office issues approval letter
(8) In case application as intended in paragraph (3) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter by stated the reason of rejection."
8. Provisions of Article 77 shall be amended, so Article 77 is read as follows:
"Article 77
(1) Bonded Zone Entrepreneur or PDKB can subcontract work within 60 (sixty) days since approval date of subcontract until subcontract goods are re-entered into Bonded Zone, after obtain approval from Head of Main Service Office or Head of Customs Office that supervises it.
(2) Period as intended in paragraph (1) cannot be extended.
(3) To obtain approval as intended in paragraph (1) Bonded Zone Entrepreneur or PDKB should file application for yang shall be attached with:
(4) In case application as intended in paragraph (3) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(5) Subcontract agreement as intended in paragraph (3) b at least has contents:
(6) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (3) are received completely.
(7) In case application as intended in paragraph (3) is approved, Head of Main Service Office, Head of Customs Office, or appointed official issues approval for subcontract.
(8) In case application as intended in paragraph (3) is rejected, Head of Main Service Office, Head of Customs Office, or appointed official submit rejection by state the reason of rejection.
(9) In the framework for smooth service to Bonded Zone Entrepreneur of PDKB, Head of Main Service Office of Head of Customs Office may delegate its authority to give approval for subcontract work as intended in paragraph (1) to its subordinate official with at least considerations:
(10) Delegation of authority as intended in paragraph (7) shall be made by issuing of Decree of the Head of Customs Office.
(11) Head of Main Service Office of Head of Customs Office may check location of subcontract receiver company in case of subcontract to industrial company in other place within customs area."
9. Between Article 92 and Article 93 is inserted 1 (one) article, called Article 92A, read as follows:
"Article 92A
(1) Good from outside of customs area that are payable and still in responsibility of Bonded Zone that its permit is revoked, should be:
(2) Implementation of re-export, releasing to other place within customs area, and/or over handling to other Bonded Zone as intended in paragraph (2) by using customs notification documents on behalf of Bonded Zone Entrepreneur or PDKB that its permit is revoked in according to regulation that govern on the customs notification documents.
(3) Customs value that is used in the framework of import duty, excise and or PDRI as intended in paragraph 2 b in according to calculation of import duty, excise and or PDRI that is governed by Regulation of the Minister of Finance No. 147/PMK.04/2011 as amended several times, the latest by Regulation of the Minister of Finance No. 44/PMK.04/2011.
(4) Bonded Zone Entrepreneur or PDKB that its permit is revoked, cannot file application for exemption of import duty and settlement of capital goods from outside of customs area that are still in the Bonded Zone.
(5) The approval for exemption of import duty that is issued before Bonded Zone permit is revoked still can be used for settlement of capital goods from outside of customs area that is still payable or still in the responsibility of Bonded Zone that its permit is revoked."
10. Provision of Article 93 shall be amended, so Article 93 is read as follows:
"Article 93
(1) Permit as Bonded Zone that is issued before effective of Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone and the Bonded Zone location in outside of industrial zone, following provisions shall be applied:
(2) Extension of permit as intended in paragraph (1) a can be given until December 31, 2016 with following conditions:
11. Provisions in Article 93A shall be amended, so Article 93A is read as follows:
"Article 93A
(1) Bonded Zone Entrepreneur of PDKB that has obtained permit before effective of Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone, following provisions shall be applied:
(2) To obtain approval for over handling of capital goods as intended in paragraph (1) a, and not more than 4 (four) years, Bonded Zone Entrepreneur or PDKB should file application to the Director of Customs Facilitation by attaching:
(3) On the over handling of capital goods from Bonded Zone to other place within customs area that is imported before effective of Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone and not more than 4 (four) years since be imported or entered back to Bonded Zone, approval for over handling of the said capital goods is applied to Head of Regional Office or Head of Main Service Office.
(4) To get approval to sell products to other places within customs area as intended in paragraph (1) b, Bonded Zone Entrepreneur or PDKB shall file application to Director of Customs Facilitation by attaching:
(5) Production value of that year as intended in paragraph (1) b by calculated production value of the company when filed application starting from January 1 of that year.
(6) Director of Customs Facilitation checks and gives approval or rejection on the application as intended in paragraphs (2) and (4) after received it completely.
(7) In case application as intended in paragraphs (2) and (4) is approved, Director of Customs Facilitation issues approval letter.
(8) In case application as intended in paragraphs (2) and (4) is rejected, Director of Customs Facilitation submits rejection letter by states the reason of rejection."
This Regulation of the Director General comes into force on the stipulation date.
Stipulated in Jakarta
on April 9, 2012
DIRECTOR GENERAL
signed,
AGUNG KUSWANDONO
NIP 19670329 199103 1 001