REGULATION OF THE MINISTER OF FINANCE
No. 99/PMK.011/2012

CONCERNING
GOVERNMENT BORNE IMPORT DUTY ON THE IMPORT OF GOODS AND MATERIALS TO MAKE INFUSION PACKING AND/OR INFUSION MEDICINE PRODUCTION IN BUDGET YEAR 2012

BY THE GRACE OF ALMIGHTY GOD
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

a. that in the framework to fulfill supply of goods and/or service for public interest and to increase the competitive edge of domestic infusion packing and/or infusion medicine production industry, it is necessary to provide fiscal incentives in the form of Government Borne Import Duty on the import of goods and material by infusion packing and/or infusion medicine production industry;

b. that imported of goods and materials to make infusion packing and/or infusion medicine production, fulfill criteria and conditions to get government borne import duties according to Article 2 of Regulation of the Minister of Finance No. 23/PMK.011/2012 concerning Government Borne Import Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to serve the Public Interest and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2012;

c. that in the framework to provide Government Borne Import Duty on the import of goods and materials for infusion packing and/or infusion medicine production industry as intended in paragraph b, it is stipulated budget ceiling for Government Borne Import Duty for Budget Year 2012;

d. that based on consideration as intended in paragraphs a, b, and c, as well as in the framework to implement provision in Article 3 paragraph (4) of Regulation of the Minister of Finance No. 23/PMK.011/2012 concerning Government Borne Import Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to serve the Public Interest and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2012, it is necessary to stipulate Regulation of the Minister of Finance concerning Government Borne Import Duty on the Import of Goods and Materials to Make Infusion Packing and/or Infusion Medicine Production in Budget Year 2012;

In view of:

1. 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) that is 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);

2. Law No. 17/2003 concerning State Finance (Statute Book of the Republic of Indonesia No. 47/2003, Supplement to Statute Book of the Republic of Indonesia No. 4286);

3. Law No. 1/2004 concerning State Treasury (Statute Book of the Republic of Indonesia No. 5/2004, Supplement to Statute Book of the Republic of Indonesia No. 4355);

4. Law No. 22/2011 concerning State Budget of Revenue and Expenses of Fiscal Year 2012 (Statute Book of the Republic of Indonesia No. 113/2011, Supplement to Statute Book of the Republic of Indonesia No. 5254) as amended by Law No. 4/2012 (Statute Book of the Republic of Indonesia No. 87/2012, Supplement to Statute Book of the Republic of Indonesia No. 5303);

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

6. Regulation of the Minister of Finance No. 63/PMK.05/2010 concerning Implementation Mechanism and Responsibility for Government Borne Import Duty as amended by Regulation of the Minister of Finance No. 236/PMK.05/2011;

7. Regulation of the Minister of Finance No. 23/PMK.011/2012 concerning Government Borne Import Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to serve the Public Interest and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2012;

DECIDES:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING GOVERNMENT BORNE IMPORT DUTY ON THE IMPORT OF GOODS AND MATERIALS TO MAKE INFUSION PACKING AND/OR INFUSION MEDICINE PRODUCTION IN BUDGET YEAR 2012

Article 1

In this Ministerial Regulation:

1. Company is companies in pharmacy industry that make infusion packing and/or to produce infusion medicine.

2. Goods and Materials to Make Infusion Packing and/or Infusion Medicine Production hereinafter called Goods and Materials, are goods and/or raw materials to be processed, to make infusion packing and/or to produce infusion medicine by the Company.

Article 2

(1) Government Borne Import Duty shall be granted on the import of Goods and Material as stated in Attachment of this Regulation of the Minister of Finance that is an integral part of this Regulation of the Minister of Finance.

(2) Government Borne Import Duty as intended in paragraph (1) is tax subsidy borne by the Government as intended in Regulation of the Minister of Finance concerning implementation mechanism and responsibility of Government Borne Import Duty.

(3) Government Borne Import Duty can not be given to:

a. Goods and Materials are charged general import duty tariff 0 % (nil percent);
b. Goods and Materials are charged import duty 0% (nil percent) based on international agreements;
c. Goods and Materials are charged Anti Dumping Import Duty/Temporary Anti Dumping Import Duty, Safety Measure Import Duty/Temporary Safety Measure Import Duty, Counter Import Duty, or Counter Strike Import Duty;
d. Goods and Materials are imported by Company in Bonded Zone; or
e. Goods and Materials are imported by Company that get exemption or returning import duty facility on the import of Goods and Materials to be processed, manufactured, or installed at other goods for export purpose.

(4) Government Borne Import Duty as intended in paragraph (1) shall be granted with a budget ceiling of Rp 9,372,600,000 (nine billion, three hundred seventy two million six hundred thousand rupiah).

(5) Minister of Finance as State General Treasury as Budget User of Part of State General Treasury stipulate Head of Food and Drug Control Agency (BPOM) as Proxy of Budget Users to implement payment of government borne tax subsidy expenses.

(6) Budget allocation of Government Borne Import Duty with budget ceiling as intended in paragraph (4) for Companies, is stipulated by Proxy of Budget Users as intended in paragraph (5).

Article 3

(1) To obtain the government borne import duties as intended in Article 2 paragraph (1), company shall file application to the Director General of Customs and Excise by enclosing a Plan for Import of Goods already approved and validated by the Head of Food and Drug Control Agency (BPOM).

(2) Plan for Import of Goods as intended in paragraph (1) shall at least contains the following data:

a. number and date of Plan for Import of Goods;
b. number of Budget Implementation Filling List (DIPA) for Budget Year 2012;
c. name of Company;
d. Taxpayer Code Number (NPWP);
e. address;
f. the customs office where goods are entered;
g. description, types and technical specifications of goods;
h. tariff post (HS);
i. the number/units of goods;
j. estimate of import price;
k. origin country;
l. estimate of government borne import duties; and
m. name and signature of the leader of Company.

Article 4

(1) The Director General of Customs and Excise shall approve or reject the applications as intended in Article 3 no later than 14 (fourteen) days after the applications have been received in a complete manner.

(2) Approval as intended in paragraph (1) may be approval to the part or approval to all of Goods and Materials are stated in Plan for Import of Goods that is attached at the application by the Company as intended in Article 3.

(3) If part of or all the application as intended in paragraph (1) is approved, the Director General of Customs and Excise on behalf of the Minister of Finance shall issue Decree of the Minister of Finance concerning Government Borne Import Duty on the import of Goods and Materials to make infusion packing and/or infusion medicine production by infusion packing and/or infusion medicine production industry.

(4) If the application as intended in paragraph (1) is rejected, the Director General of Customs and Excise on behalf of the Minister of Finance shall issue rejection letter to the Company and state the reason of rejection.

Article 5

(1) In connection with the import of goods and materials granted Government Borne Import Duty under Decree of the Minister of Finance as intended in Article 4 paragraph (3), the Customs and Excise Supervisory and Service Office or Customs and Excise Primary Service Office concerned shall put a stamp "GOVERNMENT BORNE IMPORT DUTIES BASED ON REGULATION OF THE MINISTER OF FINANCE No. 99/PMK.011/2012" on all sheets of Import Customs Notification.

(2) The Import Customs Notification as intended in paragraph (1) shall be used as the basis for the recording of receipts from Government Borne Import Duty and allocated as expenditure of tax subsidy in the same amount.

Article 6

(1) In case there is different of Goods and Materials will be imported with Goods and Materials are in Decree of the Minister of Finance as intended in Article 4 paragraph (2), Company can submit application to change Decree of the Minister of Finance.

(2) Application as intended in paragraph (1) is submitted to the Director General of Customs and Excise, attached with Changing Plan for Import of Goods already approved and validated by Head of Food and Drug Control Agency (BPOM).

Article 7

(1) The Director General of Customs and Excise shall approve or reject the application to change Decree of the Minister of Finance as intended in Article 6 no later than 14 (fourteen) days after the application has been received in a complete manner.

(2) Approval of application to change Decree of the Minister of Finance as intended in paragraph (1) may be approval to the part or approval to all of it.

(3) If part of or all the application to change Decree of the Minister of Finance as intended in Article 6 is approved, the Director General of Customs and Excise on behalf of the Minister of Finance shall issue Decree of The Minister of Finance concerning amendment to the Decree of the Minister of Finance as intended in Article 4 paragraph (3).

(4) If the application to change Decree of the Minister of Finance as intended in paragraph (1) is rejected, the Director General of Customs and Excise on behalf of the Minister of Finance shall issue rejection letter and state the reason of rejection.

Article 8

Implementation and responsibility on the Government Borne Import Duty as intended in Article 2 according to provisions in Regulation of the Minister of Finance that governs implementation mechanism and responsibility of Government Borne Import Duty.

Article 9

(1) The goods and materials are granted Government Borne Import Duty shall be used by the relevant companies to make infusion packing and/or infusion medicine production and shall not be transferred to other party.

(2) The companies abusing provisions in paragraph (1) shall pay actual import duties plus 2% (two percent) interest per month for a maximum of 24 (twenty four) months since the Government Borne Import Duty as intended in Article 5 paragraph (1) is realized.

Article 10

This Ministerial Regulation shall come into force on the date of promulgation and be valid until December 31, 2012.

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 June 13, 2012
MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO

ATTACHMENT OF
REGULATION OF THE MINISTER OF FINANCE No. 99/PMK.011/2012 CONCERNING GOVERNMENT BORNE IMPORT DUTY ON THE IMPORT OF GOODS AND MATERIALS TO MAKE INFUSION PACKING AND/OR INFUSION MEDICINE PRODUCTION IN BUDGET YEAR 2012

LIST OF GOODS AND MATERIALS TO MAKE INFUSION PACKING AND/OR INFUSION MEDICINE PRODUCTION THAT GET GOVERNMENT BORNE IMPORT DUTY IN BUDGET YEAR 2012

NO.	DESCRIPTION OF GOODS	SPECIFICATION	IN HEADING POST
1	L-Lysine base hydrate (L-Lysine H2O)	CAS No. 39665-12-8, Pharmaceutical Grade, has endotoxin specification for substance of infusion	2922.41.00.00
2	L-Lysine Mono Malate (L-Lysine L-Maleate)	CAS No. 71555-10-7, Pharmaceutical Grade, has endotoxin specification for substance of infusion	2922.41.00.00
3	L-Asparagine Hydrate (L-Asparagine H2O)	CAS No. 5794-13-8, Pharmaceutical Grade, has endotoxin specification for substance of infusion	2922.49.90.00
4	N-Acetyl L-Cysteine	CAS No. 616-91-1, Pharmaceutical Grade, has endotoxin specification for substance of infusion	2930.90.90.00
5	LDPE pharmaceutical grade	Polyethylene kind of weight less than 0.94 in crystal form, kinds of LDPE 3020 D, LDPE 3220 D and LDPE 3420 F	3901.10.90.10
6	Multilayer Plastic Film	Plastic sheet from polymer ethylene	3920.10.00.00
7	Flexi bag	Plastic bag made from Polypropylene for infusion packaging	3923.29.90.00
8	Injection port	Cover of flexi bag and as point to enter medicine, dominant made from plastic	3926.90.39.00
9	Glass bottle type II	Bottle for infusion liquid of type II glass bottle (treated soda lime glass), clear, size 100ml and 500ml	7010.90.40.00

MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO

REGULATION OF THE MINISTER OF FINANCE No. 99/PMK.011/2012

CONCERNING GOVERNMENT BORNE IMPORT DUTY ON THE IMPORT OF GOODS AND MATERIALS TO MAKE INFUSION PACKING AND/OR INFUSION MEDICINE PRODUCTION IN BUDGET YEAR 2012

BY THE GRACE OF ALMIGHTY GOD THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,