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Government Regulation No. 10 In 2012

Original Language Title: Peraturan Pemerintah Nomor 10 Tahun 2012

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ut customs obligations in the form and conditions set forth in the Kepabeanan Act.

Section 2
(1) The issuer and expenditure of goods to and from the Free Area is under the supervision of the Directorate General of Customs and Excise.
(2) The issuer and expenditure of goods to and from the Free Area is mandatory at the port or designated airport.
(3) The designated port or airport as referred to in verse (2) is the port or airport that has obtained the permission of the Minister of Transportation and has obtained the designation as the Pabean Region.
(4) For the benefit of supervision and service, the Minister established the Customs Office, Pabean Region, and Customs Surveillance Post.
(5) The fulfilment of the Customs Duty was conducted in the Customs Office using Pabean Notice.
(6) Pabean Notice is delivered to customs and excise officials in the Customs Office ..

Section 3
(1) The issuer and expenditure of goods to and from the Free Area can only be done by employers who have obtained the business permit of the Region ' s Governing Body.
(2) The (2) Employers as referred to in paragraph (1) can only include goods to the Free Region from outside the Pabean Region in connection with its business activities.
(3) Revenue of consumption items for the needs of residents to the Free Region from outside the Customs Area, can only be done by employers who have obtained the business permit of the Region ' s Board of Enterprises, in the number and type set by the Agency The Company's Enterprise.
(4) Revenue of consumption items for the needs of residents to the Free Region from elsewhere in the Pabean Region is carried out in accordance with the provisions of the laws.
(5) exempted from the provisions as referred to in paragraph (1) to the income and expenses of goods to and from the Upper Free Region:
a. The foreign country's representative goods and its officials served in Indonesia on the basis of reciprocity;
B. The goods for international services and its officials are in charge of Indonesia;
c. gift delivery items/grants for the purpose of worship for public, charity, social, cultural, or for the benefit of a natural disaster relief;
D. items for the purposes of research and development of science;
e. Weapons, ammunition, military equipment and police, including parts for defense and state security purposes;
f. example items not to be traded;
G. the crate or any other packaging containing the corpse or the body ' s ashes;
h. moving goods;
i. Private property, passenger transport, border crossing, and delivery items;
J. drugs included using government budgets reserved for the public interest;
No, Human therapy materials, blood clustering, and network-level materials;
I. equipment and materials used to prevent environmental pollution;
M. items by the central government or local government aimed at general interest;
N. items for sports purposes included by the national sports organization parent;
O. items for the purposes of museums, zoos, and other places such that are open to the public as well as goods for nature conservation;
p. a science book; and
Q. For the special needs of the blind and the other disabled.

Section 4
(1) Entrepreneurs In The Free Area Do Not Need To Be Confirmed As Employers Of Taxes.
(2) The rosy of goods within the Free Area is exempt from the imposition of the PPN.
(3) The Employers of Excise Goods in the Free Area remain in effect of having the Number of Liable Goods Entrepreneurs in accordance with the provisions of the excise laws.
(4) The consumption of factory production excise in the Free Area used for the consumption needs of residents in the Free Area can be granted excise exemption.

Section 5
(1) The provision of goods that do not meet the provisions as referred to in Article 3:
a. reissued (reexport);
B. be entertained to the country; or
C. Destroyed.
(2) Respending or extermination of the goods as referred to in paragraph (1) letter a and letter c, performed under the supervision of the Regional Enterprise Corporation and the Directorate General of Customs and Excise.
(3) The further provisions of the manner of respending, decoding to the state, and annihilation as referred to in paragraph (1) are governed by the Regulation of the Minister.

BAB II
CUSTOMS INSPECTION

Section 6
(1) Against goods entered into the Free Region from outside the Pabean Region, another Free Area, the Binating Place, or Special Economic Area, is conducted research documents.
(2) In certain respects, against goods entered into the Free Area from outside the Pabean Region, another Free Area, the Binding Stockpile, or Special Economic Area, can be conducted a physical examination.
(3) The further provisions of the manner of document research and physical examination as referred to in paragraph (1) and paragraph (2), are governed by the Regulation of the Minister.

Section 7
(1) Against goods to be issued from the Free Area to the outside of the Customs Area, another Free Area, the Binding Stockpile, or Special Economic Area, carried out document research.
(2) In terms of certain, the goods to be issued from the Free Area to the outside of the Pabean Region, another Free Area, the Binding Stockpile, or Special Economic Area, can be conducted a physical examination.
(3) Against goods to be issued from the Free Area to other places within the Customs Area, conducted customs checks.
(4) The customs examination as referred to in paragraph (3) includes document research and physical examination of the goods.
(5) The customs examination as referred to in paragraph (3) is performed selectively.
(6) The further provisions of the manner of document research and physical examination as referred to in paragraph (1), paragraph (2), paragran Liability is all activities in the field of pabeeness that are mandatory to meet the provisions in the Kepabeanan Act.
8. The Pabean Office is the office in the Directorate General of Customs and Excise where the Customs Liability is in accordance with the provisions of the Kepabeanan Act.
9. While the temporary stockpile is a building and/or a field or other venue equated with it in the Customs Area to stockpile goods, while waiting for loading or reloading.
10. The Board of Entrepreneurship is the Home Office of the Free Trade Area and the Free Port.
11. Value Added Tax (PPN) is the Value Added Tax or Value Added Tax and Sales Tax for the Luxury.
12. People are either individual persons or legal entities.
13. Pabean Notice is a statement made by the person in order to carry oph (3), paragraph (4), and paragraph (5), are governed by the Regulation of the Minister.

BAB III
TRANSPORT, DEMOLITION, LOADING,
STOCKPILING, AND FREIGHT EXPENSES

The Kesatu section
The freight transport

Paragraph 1
The Arrival Of The Transport Means

Section 8
(1) The transport that means of its transport will come from:
a. outside Pabean Region;
B. Other Free Areas; or
c. other places in the Pabean Region, must notify the planned arrival of the carrier for the purpose of the Customs Office as intended in Section 2 of the paragraph (4).
(2) Notice of the planned arrival of the carrier as referred to in paragraph (1) is performed:
a. before arrival for the means of airlift and air; or
B. at the time of arrival for the means of land transport.
(3) The transport as it is referred to in verse (1) whose means of transport enters the Free Zone, it is required to list the items in which they are held in the manifests.
(4) The transport as referred to in paragraph (1) that the means of transport coming from outside the Pabean Region, from the other Free Area, or coming from elsewhere in the Pabean Region by transporting goods, is required to submit Pabean Notices It's about the stuff he picked up before he did the demolition.
(5) In the event of not immediately the dismantling, the obligation as referred to in paragraph (4) is exercised:
a. The slowest 24 (twenty-four) hours since the arrival of the transport, for the means of transporting that by sea;
B. At least 8 (eight) hours from the arrival of the transport, for the means of the carrier by air; or
c. at the time of arrival the means of transport, for the means of transport by land.
(6) The obligation as referred to in verse (4) and verse (5), is excluded for the transports whose means of transport are anchored at most 24 (twenty-four) hours and do not perform the dismantling of the goods.
(7) In terms of the means of the carrier in an emergency, the carrier can unload the goods first and obligatory:
a. reported the state of emergency to the nearest Customs Office on the first occasion; and
B. 72 (seventy-two) hours after the demolition.

Paragraph 2
The Departure Of The Transport Means

Section 9
(1) The transport means that its transport will depart from the Free Area to the:
a. outside Pabean Region;
B. Other Free Areas; or
c. elsewhere in the Pabean Region, obliged to hand over the Customs Notices of the goods he carried before the departure of the transport means.
(2) The transport means that its transport is heading outside the Pabean Region;
a. Other Free Areas; or
B. Elsewhere in the Pabean Region, it is required to list items as referred to in verse (1) in its manifests.

The Second Part
The dismantling of the Goods

Section 10
(1) The goods transported by means of the carrier as referred to in Article 8 of the paragraph (1), are required to be dismantled in the Pabean Region or may be unloaded elsewhere after receiving the Customs Office Head's permission.
(2) The demolition permit elsewhere by the Head of the Pabean Office as referred to in paragraph (1) is given after obtaining the recommendation of the Region Governing Body.
(3) The Recommendation of the Region Governing Body as referred to in paragraph (2), is not required in terms of the means of transport in an emergency.
(4) The dismantling of goods outside the Pabean Region or elsewhere without the Customs Office Chief's permission as it is referred to in paragraph (1) is a smuggling and sanction in the field of pabeeness.
(5) The further provisions of the dismantling of the goods, as referred to in paragraph (1), paragraph (2), and paragraph (3), are governed by the Regulation of the Minister.

The Third Part
The loading of goods

Section 11
(1) The use of the goods to be removed from the Free Area as referred to in Section 9 of the paragraph (1) is required in the Customs Area or in certain matters may be loaded elsewhere with the Customs Office Head's permission.
(2) A loading permit elsewhere by the Head of the Pabean Office as referred to in paragraph (1) is granted after obtaining the recommendation of the Region Governing Body.
(3) The charge of goods to be excluded from the Free Area conducted outside the Pabean Region without the Customs Office Head permission as referred to in paragraph (1) is a smuggling and sanction in the field of pabeeness.
(4) The further provisions of the loading of goods, as referred to in paragraph (1) and paragraph (2) are governed by the Regulation of the Minister.

The Fourth Part
The handler of the Goods

Section 12
(1) The goods as referred to in Article 10 of the paragraph (1), while waiting for its exfoliation from the Pabean Region, can be hoarted at the Temporary Staperation Place.
(2) In certain matters, the goods as referred to in Article 10 of the paragraph (1) may be subject to other places that are treated the same as the Temporary Staperation Place.
(3) The items that have been notified to be removed from the Free Area outside the Pabean Region, another Free Area, or any other place in the Customs Area, while waiting for its recovery, can be hoarted at the temporary stockpile or other place with the Customs Office Head's permission.
(4) Further provisions concerning the stockpiling of goods as referred to in paragraph (1), paragraph (2), and paragraph (3) are governed by the Regulation of the Minister.

The Fifth Part
The Expense Item

Section 13
(1) The goods as referred to in Section 10 of the paragraph (1) may be excluded from the Pabean Region or other places as referred to in Section 12 of the paragraph (2) after the Pabean Liability Act is required to:
a. entered into the Free Zone;
B. transported continuously or further transported;
c. transported to the Temporary Stab Site in the other Pabean Region; or
D. was ejected back outside the Pabean Region.
(2) The further provisions of the expenditure of goods from the customs region or elsewhere as referred to in paragraph (1) are governed by the Regulation of the Minister.

BAB IV
ADMISSION OF GOODS TO THE FREE REGION FROM OUTSIDE THE CUSTOMS AREA AND EXPENDITURE OF GOODS FROM THE FREE AREA TO OUTSIDE THE CUSTOMS AREA

The Kesatu section
Admission of Goods to the Free Area of the Pabean Region

Section 14
Admission of goods to the Free Area from outside the Pabean Region is granted the release of duties, the release of the PPN, no Income Tax Article 22 of the Iustoms and the PPN. Governing laws regarding the Special Economic Area;
B. In the case of items that are the origin of the Free Area or other place of origin in the Pabean Region, no PPN and/or granted the excise exemption, in accordance with the provisions of the laws governing the Economic Area. Special.

Section 30
(1) The goods to be issued from the Free Zone to the Bound Heap Or Special Economic Area are notified by the Pabean Notice.
(2) The further provisions of the expenditure of goods from the Free Area to the Binding Site or Special Economic Area as referred to in paragraph (1), are governed by the Regulation of the Minister.

BAB VIII
CUSTOMS NOTICE

Section 31
(1) The Pabean Notice may be delivered in the form of writing on the form or in electronic data form.
(2) The writing on the form or electronic data as it is referred to in paragraph (1) is a valid tool of evidence according to the Kepabeanan Act.
(3) Further terms on how to deliver the Pabean Notice of Notices include:
a. form, content, and the validity of Pabean Notice and customs records book;
B. registration, delivery and submission of Pabean Notice;
C. research, change, addition, and cancellation of Pabean Notices and customs records book;
D. The Pabean and Customs Notifications are distributed and the information is not available. e. the use of customs customs documents,
set with the Minister ' s Rule.

Section 32
(1) The mandatory Pabean Notice of Notice is performed by:
a. The person who included and/or issued the goods to and from the Free Area of the goods as referred to in Article 3 of the paragraph (5);
B. entrepreneurs who have obtained the business permit from the Regional Governing Body; and
C. Transport.
(2) The Pabean Notice of Notice as referred to in paragraph (1) of the letter a and letter b may be given to the business of the pausing of the services of the pabeanan.
(3) Further provisions on the manner of Pabean Notices Agreement are set up with the Minister ' s Rules.

BAB IX
PPN ' S TREATMENT OF THE HANDOVER OR THE UTILIZATION OF INTANGIBLE TAX ITEMS AND THE INCLUSION OF TAXABLE SERVICES

Section 33
(1) Use of intangible Taxes and/or Taxes of Taxes from outside the Customs Area within the Free Zone, exempt from the imposition of the PPN.
(2) Surrender of intangible and/or Taxable Services Tax in the Free Zone, exempt from the imposition of the PPN.
(3) Surrender of intangible and/or Taxable Services of the Free Zone to the Other Free Zone, exempt from the imposition of the PPN.
(4) Surrender of intangible and/or Taxable Services from the Free Zone to another in the Pabean Region, subject to PPN.
(5) exempted from the imposition of the PPN as referred to in paragraph (4), for the submission of the Tax Exemption Pursuant to the provisions of the perinvite rule -- the taxation invitation was exempt from the imposition of the PPN.
(6) Surrender of the intangible Goods Tax from elsewhere in the Pabean Region to the Free Zone, not levied PPN.
(7) Recession of the Income Income Tax from elsewhere in the Pabean Region to the Free Area whose inclusion is carried out elsewhere in the Pabean Region, levied PPN.
(8) The Surrender of Merit Nailed Taxes from elsewhere in the Pabean Region to the Free Zone, not levied by PPN.
(9) The Terms of Use as referred to in paragraph (6) and paragraph (8) also apply to the submission of the intangible Taxes or Services of Taxes in accordance with the provisions of the taxation laws exempt from the Imposition of the PPN.
(10) Surrender of intangible and non-tangible Taxes and/or Taxable Services certain of the Binding Stockpile or Special Economic Area to the Free Zone, not levied by PPN.
(11) Surrender of intangible and/or Taxable Services from the Free Area to the Binding Stockpile or Special Economic Area, levied by PPN.
(12) Further provisions on the manner of the softening of the PPN as referred to in paragraph (4), paragraph (7), paragraph (11), and the type of Services Certain Taxes as referred to in paragraph (8) and paragraph (10) are governed by the Regulation of the Minister.

Section 34
(1) For the submission of air freight services within the Free Zone, exempt from the imposition of the PPN.
(2) For the handover of domestic air freight services from elsewhere in the Pabean Region to the Free Zone, subject to PPN.
(3) For the handover of domestic air freight services from the Free Region to other places within the Pabean Region are subject to PPN.

Section 35
(1) On the submission of telecom services in the Free Region, exempt from the imposition of the PPN.
(2) For the handover of telecommunications services from elsewhere in the Pabean Region or the Binding Site to the Free Area, subject to PPN.
(3) For the submission of telecommunications services from the Free Area to other places within the Pabean Region or the Binating Place, subject to PPN.
(4) exempted from the terms of the PPN ' s imposition as referred to in paragraph (2), on the submission of telecommunications services by using a cable network in the Free Area.

BAB X
THE PROVISIONS OF THE BAN AND THE RESTRICTIONS

Section 36
(1) The goods affected by the ban provisions, are prohibited:
a. entered into the Free Region from outside the Pabean Region; and
B. issued from the Free Area to outside the Customs Area.
(2) The provisions of the restrictions can only be applied to:
a. admission of goods to the Free Area from outside the Customs Area for the benefit of consumer protection over goods circulated in the Free Area, health, security, and environmental life; and
B. expenses of other places from elsewhere in the Pabean Region or the origin of the Free Zone, from the Free Area to outside the Pabean Region.
(3) The technical terms of the Cloud Service are subject to the terms and conditions of the applicable IBM International Terms of Service ("IBM").
(4) The technical Instancy that sets out:
a. the prohibition provisions as referred to in paragraph (1);
B. the terms of tion, no PPN and/or granted the exemption of excise, in accordance with the provisions of the laws governing the Place of the stockpile. Tie it up.
(2) Spending goods from the Free Area to the Special Economic Area, conducted with the provisions:
a. In the event that goods are outside of the Customs Area, granted the suspension of duty, no VAT, no tax revenue, Section 22 of the Income Tax Act, and/or the exemption of the excise, in accordance with the provisions of the laws of the COYONO
Promulgated in Jakarta
on January 9, 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN

* not yet in the form of loose sheets
paragraph (3),
must notify the Minister.
(5) In regard to the time the income of such goods to the Free Area is not enforced or obtain an exemption from the prohibition provisions and/or restrictions, expenditure of the Customs of the Customs Region from the Free Area to other places in the Region Customs are required to meet the provisions of the prohibition and/or restrictions set forth by technical agencies.
(6) For the ease of service to the enforcement of the provisions of the limitations of technical agencies as referred to in paragraph (2), technical agencies may bestow upon its authority to the Governing Body of the Region.
(7) Further provisions regarding the execution of the supervision of prohibited goods and/or restricted as referred to in paragraph (1), paragraph (2), paragraph (3), paragraph (4), and paragraph (5) are governed by the Regulation of the Minister.

Section 37
(1) All prohibited or restricted goods that are not eligible to be included from outside the Pabean Region to the Free Region, or are issued from the Free Area to outside the Customs Area or from the Free Area to other places within the Pabean Region, if has been notified by the Pabean Notice, at the request of the businessman who has obtained the business permit of the Region Governing Body:
a. cancelled its release from the Free Area;
B. issued back to outside the Pabean Region; or
c. annihilated under the supervision of the Directorate General of Customs and Excise and the Board of the Region, except for the intended goods specified otherwise under the provisions of the laws.
(2) Goods that are prohibited or restricted to:
a. entered into the Free Region from outside the Pabean Region; or
B. issued from the Free Area to outside the Pabean Region or to other places within the Pabean Region, which are not disclosed or notified in the state-controlled goods, except for other specified goods. under the terms of the laws.
(3) The further provisions of the implementation of the supervision and penance of the prohibited goods and/or restricted as referred to in paragraph (1) and paragraph (2), are governed by the Regulation of the Minister.

BAB XI
ADMINISTRATIVE SANCTION IS A FINE

Section 38
(1) The unqualified carrier as referred to in Article 8 of the paragraph (1), is subject to administrative sanction of the least Rp5,000.00 (five million rupiah) fine and at most Rp50,000.00 (fifty million rupiah).
(2) The unqualified carrier as referred to in Article 8 of the paragraph (4), paragraph (5), or paragraph (7), is subject to the administration of a fine of at least Rp10,000.00 (ten million rupiah) and at most Rp100.000.00 (one hundred million rupiah).
(3) The unqualified carrier as referred to in Article 9 of the paragraph (1), is subject to administrative sanction of the least Rp10,000.00 (ten million rupiah) fine and at most Rp100.000.00 (one hundred million rupiah).
(4) The transport that has met the provisions as referred to in Article 10 of the paragraph (1), but the number of items unloaded is less than what was notified in the Pabean Notice and cannot prove that the error occurred outside Its ability, it is mandatory to pay customs duties for less disassembled goods and are subject to administration sanctions of at least Rp25,000.00 (twenty-five million rupiah) and at most Rp250,000.00 (two hundred and fifty million rupiah).
(5) The transport that has met the provisions as referred to in Section 10 of the paragraph (1), but the number of items removed more than is notified in the Pabean Notice and cannot prove that the error occurred Outside of its capabilities, the administrative sanction is a fine of at least Rp25,000.000.00 (twenty-five million rupiah) and at most Rp500.000.00 (five hundred million rupiah).
(6) The person who issued the goods from the Pabean Region or elsewhere as referred to in Article 12 of the paragraph (2) after meeting all provisions but has not obtained the approval of the expenditure of customs and customs officials, was subject to administrative sanction. with a fine of Rp25,000.000.00 (twenty-five million rupiah).
(7) A businessman who does not report a cancellation of the expenditure of goods from the Free Area to the outside of the Pabean Region as referred to in Article 16 of the paragraph (4), is subject to administrative sanction of a fine of Rp5,000.00 (five million rupiah).

BAB XII
OTHER LAIN-CONDITIONS

Section 39
Customs and excise officials to secure the right of the country, in carrying out duties under this Government Regulation and other laws that are being charged to the Directorate General of Customs and Excise has the authority as set up in the provisions of laws in the field of pabeeness and excise.

Section 40
(1) The installation of goods from outside the Customs Area to the Free Area is recorded as an import.
(2) The spending of goods from the Free Area to outside Pabean Region is recorded as export.

Section 41
Other provisions related to the income of goods to the Free Area or the expenditure of goods of the Free Area are conducted in accordance with the provisions of the Law in the Field of Kepabeanan.

Section 42
The provisions of the sanctions set out in the laws in the field of pabeeness, excise, and taxation remain in force in the Free Area.

BAB XIII
CLOSING PROVISIONS

Section 43
When this Government Regulation is in effect, the regulation of the Government Regulation No. 2 Year 2009 on the Treatment of Pabeanan, Taxation, and Excise as well as Oversight on the Revenue and Spending of Goods to and From and In The Region, which has been designated as Free Trade Area and Free Port (Indonesian Republic of Indonesia Year 2009 Number 15, Additional Gazette Republic of Indonesia Number 4970), remains in effect as long as it does not contradictory and/or not yet. set up with new implementation regulations based on Government Regulation this.

Section 44
At the time this Government Regulation is in effect, the Government Regulation No. 2 of 2009 on the Treatment of Pabeanan, Taxation, and Excise as well as Oversight on the Revenue and Spending of Goods to and from and to be in the Designated Area as the Free Trade Area and the Free Port (Indonesian Republic of Indonesia Year 2009 Number 15, Extra State Sheet of the Republic of Indonesia Number 4970), revoked and declared to be not applicable.

Section 45
This Government Regulation shall come into effect after 60 (sixty) days from the date of the promultable.

In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.

Set in Jakarta
on January 9, 2012
PRESIDENT OF THE REPUBLIC OF INDONESIA,

SUSILO BAMBANG YUDH