Government Regulation No. 10 In 2012

Original Language Title: Peraturan Pemerintah Nomor 10 Tahun 2012

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4e808a59009d06313231343337.html

PP 10-2012bt fnHeader (); The text is not in the original format.
Back COUNTRY SHEET REPUBLIC of INDONESIA No. 17, 2012 (Additional explanation in the State Gazette of the Republic of Indonesia Number 5277) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA number 10 in 2012 ABOUT the TREATMENT of CUSTOMS, taxation, and CUSTOMS AS WELL AS INCOME and EXPENDITURES GOVERNANCE ITEMS to and FROM AS WELL AS BEING in the AREA that HAS BEEN DESIGNATED AS a FREE TRADE AREA and FREE PORT, with the GRACE of GOD ALMIGHTY the PRESIDENT of the REPUBLIC of INDONESIA , Considering: a. that to support the attainment of fluency and efficiency in income and expenditures governance items to and from as well as being in the area that has been designated as a free trade area and free port, as well as to optimize the granting of fiscal facilities in the region, the need to reorganize about treatment customs, taxation, and customs as well as the supervision over income and expenditure items to and from as well as being in the area that has been designated as a free trade area and free port that is set up in the Government Regulation No. 2 of 2009 about the treatment of Customs, taxation, and customs as well as the supervision over Income and expenditure Items to and from as well as being in the area that has been designated as a free trade area and free port;
b. that based on considerations as referred to in subparagraph a, and to implement the provisions of article 115A paragraph (2) of Act No. 10 of 1995 on customs as amended by Act No. 17 of 2006 about the changes to the Act No. 10 of 1995 on Customs and article 16B subsection (1) a statute number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods as it has several times changed with Act No. 42 of 2009 about a third of the changes in the law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods, need to establish government regulation about the treatment of Customs, taxation, and customs as well as Income and expenditures Governance Items to and from as well as being in the area that has been designated as a free trade area and free port;
Remember: 1. Article 5 paragraph (2) of the Constitution of the Republic of Indonesia in 1945;
2. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times last modified by law number 16 in 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999);
3. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indonesia Number 50 in 1983, an additional Sheet of the Republic of Indonesia Number 3263) as it has several times changed the law last Year 2008 Number 36 (State Gazette of the Republic of Indonesia Year 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893);
4. Law number 8 in 1983 about the value added tax and goods and services sales tax Over luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) as it has several times changed with Act No. 42 of 2009 regarding changes to Third over the 1983 law number 8 of value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia year 2009 Number 150 Additional Sheets, the Republic of Indonesia Number 5069);
5. Act No. 10 of 1995 on Customs (State Gazette of the Republic of Indonesia Number 75 in 1995, an additional Sheet of the Republic of Indonesia Number 3612) as amended by Act No. 17 of 2006 about the change in the law in 1995 number 10 on Customs (Gazette of the Republic of Indonesia Number 93 in 2006, an additional Sheet of the Republic of Indonesia Number 4661);
6. Act No. 11 of 1995 about customs (Gazette of the Republic of Indonesia Number 76 in 1995, an additional Sheet of the Republic of Indonesia Number 3613) as amended by Act No. 39 of 2007 about the change in the law in 1995 number 11 of Customs (Gazette of the Republic of Indonesia Number 105 in 2007, an additional Sheet of the Republic of Indonesia Number 4755);
7. Act No. 36 of 2000 concerning the determination of the Replacement Government Regulations Act No. 1 of 2000 about the free trade area and free port, into law (State Gazette of the Republic of Indonesia year 2000 Number 251, an additional Sheet of the Republic of Indonesia Number 4053) as amended by Act 2007 Number 44 (State Gazette of the Republic of Indonesia Number 130 in 2007, an additional Sheet of the Republic of Indonesia Number 4775);
Decide: define: GOVERNMENT REGULATIONS REGARDING the TREATMENT of CUSTOMS, taxation, and CUSTOMS AS WELL AS INCOME and EXPENDITURES GOVERNANCE ITEMS to and FROM AS WELL AS BEING in the AREA that HAS BEEN DESIGNATED AS a FREE TRADE AREA and FREE PORT.
CHAPTER I GENERAL PROVISIONS article 1 In this Regulation the definition: 1. Customs legislation is Act No. 10 of 1995 on customs as amended by Act No. 17 of 2006 about the changes to the Act No. 10 of 1995 on customs.
2. the income tax act is Act No. 7 Year 1983 regarding income taxes as it has several times changed with Act No. 36 of 2008 about the fourth Change in the law number 7 of 1983 income tax. 3. the Minister is the Minister of finance.
4. The customs area of the Republic of Indonesia is the region which covers an area of land, waters and air space above it, as well as certain places in the exclusive economic zone and the continental shelf in which applicable Customs legislation.
5. The area designated as a free trade area and free port, which henceforth Free Area, is a region located in the territory of the Unitary Republic of Indonesia State law that is separate from the Customs Area so that it is free from the imposition of import duties, value added tax, a sales tax over luxury goods, and customs.
6. The Customs Area is an area with a certain boundaries at sea ports, airports, or other places that are assigned to the traffic of goods that are completely under the supervision of the Directorate General of customs and Excise.
7. Customs Duty is all activities in the field of customs that are required to meet the provisions in the Customs Act.
8. Customs Offices is the Office within the Directorate General of customs and Excise Customs Obligations fulfillment place in accordance with the provisions in the Customs Act.
9. Place a temporary Hoarding is building and/or field or elsewhere that likened to that in the area of Customs to hoard things, while awaiting loading or its expenditure.
10. The Agency's Concession Area is the business of free trade area and free port.
11. Value added tax hereinafter called VAT is value added tax or value added tax and sales tax up luxury goods. 12. people are those individuals or legal entities.
13. Customs Notifications are the statements made by the person in order to carry out obligations of customs in the form and terms set out in the Customs Act.
Article 2 (1) the Income and expenses of goods to and from the region were Free under the supervision of the Directorate General of customs and Excise.
(2) the Income and expenses of goods to and from the area of Non compulsory done in port or the designated airport.
(3) the port or the airport is designated as referred to in paragraph (2) is a port or airport has obtained permission from the Minister of transport and have earned the designation as the Customs Area.
(4) for the purposes of supervision and the Ministry, the Minister establishes an Office of the customs, the Customs, and Customs Surveillance Post.
(5) fulfillment of obligations undertaken in Customs Office Customs Customs Notifications by using the.
(6) the notice is submitted to the Customs officials in customs and Excise Customs Office..
Article 3 (1) the Income and expenses of goods to and from the region Free can only be made by a businessman who has got a business license from the Concession Area.
(2) the employers referred to in subsection (1) may only be entering the goods into the Customs Area of the outside Non-related activities.
(3) Incorporation of consumer goods for the needs of the population to the region free from outside the Customs Area, can only be carried out by entrepreneurs who have been getting a business license from the Concession Area, in the number and the type specified by the Agency's Concession Area.
(4) the Incorporation of consumer goods for the needs of the population of the area is free from other places in the area conducted in accordance with the provisions of Customs legislation.
(5) are excluded from the provisions referred to in subsection (1) against the income and expenses of goods to and from the region Free of: a. goods to foreign countries along with representatives of officials who served in Indonesia based on the principle of reciprocity;
b. the goods for the purposes of international agencies with headquarters in charge in Indonesia;

c. goods shipment gifts/grants for the purposes of worship for public, charitable, social, cultural, or for the benefit of tackling natural disasters; d. the goods for the purposes of the research and development of knowledge;
e. arms, ammunition, military and police equipment, including spare parts for the purposes of defence and State security; f. examples of goods not to be traded;

g. the crate or packaging containing relics of the corpse or ashes;

h. transfer of goods;
i. personal belongings of passengers, a crew of a means of transport, goods and passer submissions;
j. drugs entered using the Government budget allocated for the benefit of the community; k. human therapeutic ingredient, blood grouping, and penjenisan networks;

b. the equipment and materials used to prevent pollution of the environment;
m. goods by the Central Government or local governments devoted to the public interest;
n. goods for sports purposes are included by the parent national sports organizations;
o. items for museums, zoos, and other such places that are open to the public as well as items for the conservation of nature; p. science books; and q. goods for the purposes of a special House of the blind and other disabled persons.
Article 4 (1) Employers in the region are free does not need to be confirmed as a Taxable Entrepreneur. (2) delivery of the goods within the Non exempt from the imposition of VAT.
(3) the tax on Taxable Goods Entrepreneur-free obligations continue to apply to have the staple Goods Taxable Employers Number of customs in accordance with provisions of laws and regulations in the field of customs.
(4) Goods subject to excise the production factory in the area which is used for the consumption needs of the population in the area of Non tax exemption can be granted.
Article 5 (1) Income items that do not meet the conditions referred to in article 3 is issued: a. return (reekspor);

b. be granted to the State; or c. be destroyed.
(2) Expenses return or destruction of the goods referred to in paragraph (1) letter a and letter c, carried out under the purview of the Concession Area and the Directorate General of customs and Excise.
(3) further Provisions regarding the procedures for spending on back, penghibahan to the State, and destruction as referred to in subsection (1) is controlled by a regulation of the Minister.
CHAPTER II EXAMINATION by CUSTOMS article 6 (1) of the goods put into Free from outside the Customs Area, Free Area to another, where the Bonded, or Hoarding special economic Region, conducted a research document.
(2) in some cases, against the goods put into Free from outside the Customs Area, Free Area to another, where the Bonded, or Hoarding Special Economic Area, can do a physical examination.
(3) further Provisions regarding the procedures for research documents and physical inspection as referred to in paragraph (1) and paragraph (2), be governed by regulation of the Minister.
Article 7 (1) of the items to be excluded from the Free Area outside the Customs Area, Free Area to another, where the Bonded, or Hoarding special economic Region, conducted a research document.
(2) in some cases, the items to be excluded from the Free Area outside the Customs Area, Free Area to another, where the Bonded, or Hoarding Special Economic Area, can do a physical examination.
(3) for goods to be excluded from the Free Area to other places in the area of Customs, customs inspection done.
(4) the Customs Examination referred to in subsection (3) includes research documents and physical inspection of the goods.
(5) Customs Checks as referred to in paragraph (3) was done selectively.
(6) further Provisions regarding the procedures for research documents and physical inspection as referred to in paragraph (1), subsection (2), subsection (3), subsection (4), and subsection (5), subject to the regulations of the Minister.
CHAPTER III transport, UNLOADING, loading, STOCKPILING, and SPENDING is considered part of Haulage Transport Means the arrival of the 1st paragraph of article 8 (1) the means of Transport had to come from the outside: a. the Customs Area;

b. other free Area; or c. any other place in the area of Customs, is obliged to notify the plan of arrival of the means of transport to the Customs Office of destination as referred to in article 2 paragraph (4).
(2) notice of arrival of the means of plan transport as referred to in subsection (1) done: a. prior to arrival for sea and air transport means; or b. on arrival to land transport means.
(3) the carrier referred to in subsection (1) who had entered the Region means free, compulsory lists of goods that he brought in manifesnya.
(4) the carrier referred to in paragraph (1) that the means had come from outside the Customs Area, Free from the others, or come from other places in the area of Customs by transporting the goods, the Customs Notice about submitting the mandatory stuff he brought before the demolition.
(5) in the case were not immediately carried out the demolition, the obligation referred to in subsection (4) is carried out: a. at least 24 (twenty-four) hours since the arrival of the means of transport, to the means of transport through the sea;
b. at least 8 (eight) hours since the arrival of the means of transport, means of transport for the over the air; or c. a means of transport on arrival, to the means of transport which is over land.
(6) the obligation referred to in subsection (4) and paragraph (5), excluded for the means of transport had anchored the longest 24 (twenty four) hours and do not perform dismantling of goods.
(7) in terms of the means of transport in case of emergency, carrier may unload the goods first and mandatory: a. reported an emergency to the nearest Customs Office at the first opportunity; and b. submit notification of Customs at least 72 (seventy two) hours after the demolition.
Paragraph 2 departure of means of Transport article 9 (1) the means of Transport had Free will depart from heading to: a. outside the Customs Area;

b. other free Area; or c. any other place in the area of Customs, mandatory Customs Notice handed over the goods which he brought before the departure of the means of transport. (2) the means of Transport had headed to the outside of the Customs Area;
a. other free Area; or b. any other place in the area of Customs, mandatory list of goods referred to in subsection (1) in manifesnya.
The second part of the dismantling of Goods article 10 (1) of the goods carried and the means of transport referred to in article 8 paragraph (1), the obligatory Customs of the region or dismantled can be dismantled elsewhere after permission of the Customs Head Office.
(2) Permit the demolition elsewhere by the head of the Customs Office referred to in subsection (1) is given after getting a recommendation from the Agency's Concession Area.
(3) the recommendations of the Agency's Concession Area as referred to in paragraph (2), is not necessary in terms of the means of transport in an emergency.
(4) the dismantling of the goods outside of the Customs Area or elsewhere without the permission of the head of the Customs Office referred to in subsection (1) is charged smuggling and sanctions in the field of customs.
(5) Conditions regarding the further dismantling of goods, as referred to in paragraph (1), subsection (2), and subsection (3), subject to the regulations of the Minister.
The third part of the loading of the goods, article 11 (1) the loading of the goods to be excluded from the Free Area as referred to in article 9 paragraph (1) required in the Customs Area or in a specific case can be loaded in another place with the consent of the head of the Customs Office.
(2) Permit the loading of elsewhere by the head of the Customs Office referred to in subsection (1) is given after getting a recommendation from the Agency's Concession Area.
(3) the loading of the goods to be excluded from the Encyclopedia is done outside the Customs Area without the permission of the head of the Customs Office referred to in subsection (1) is charged smuggling and sanctions in the field of customs.
(4) the provisions on the loading of the goods, as referred to in paragraph (1) and paragraph (2) subject to the regulations of the Minister.
The fourth part of hoarding goods, article 12 (1) the goods referred to in article 10 paragraph (1), while waiting for its expenditure from the Customs Area, may be deposited in a place of Temporary Hoarding.
(2) in some cases, the goods referred to in article 10 paragraph (1) can be deposited elsewhere are treated the same as Place Temporary Hoarding.
(3) goods that have been notified to be excluded from the Free Area outside the Customs Area, other free Area, or any other place in the area of Customs, while waiting for pemuatannya, can be deposited in a place of Temporary Hoarding or elsewhere with the permission of the head of the Customs Office.
(4) provision of more about stockpiling goods as referred to in paragraph (1), subsection (2), and subsection (3) is controlled by a regulation of the Minister.
Part five Expenditure Items of article 13 (1) of the goods referred to in article 10 paragraph (1) can be removed from the Customs Area or other place referred to in article 12 paragraph (2) after the fulfillment of the obligations of Customs for: a. inclusion-free;

b. transported continuously or transported further;

c. are transported to a place of Temporary Hoarding in the area of Customs; or d. issued back outside the Customs Area.
(2) further Provisions regarding the spending of the customs or other place referred to in subsection (1) is controlled by a regulation of the Minister.
CHAPTER IV INFUSION of GOODS to the REGION FREE FROM OUTSIDE the CUSTOMS AREA and SPENDING on GOODS FROM the FREE CUSTOMS AREA to the OUTER parts of the Union-free goods to Income from outside the Customs Area


Article 14-free goods to Income from outside of the area of the customs import duty exemption is granted, the exemption of VAT, not withheld income tax Article 22 income tax Act and/or excise exemptions.

Article 15 (1) of the goods outside of the Customs Area of origin can be removed from the Customs Area or other place referred to in article 12 paragraph (2) for Free after incorporated into the submitted notification of customs.
(2) Goods carried by passengers, a crew of a means of transport, or Areas of the outside boundary of the passer Customs Free area at the time of his arrival the obligatory notified to customs and excise officials.
(3) the goods are entered into the Free Area from outside the Customs Area that is sent through postal providers can only be issued on the approval of the Customs and excise officials.
(4) further Provisions regarding the expenditure of goods referred to in subsection (1), subsection (2), and subsection (3), subject to the regulations of the Minister.
The second part of Free Spending outside the customs area of article 16 (1) goods to be excluded from the Free Area outside the Customs Area with notification notified mandatory customs.
(2) in case of goods to be excluded from the Free Area outside the Customs Area is goods are customs duty to the outside, beyond the obligatory paid at the latest at the time of notification of the Customs Office registered to customs.
(3) the Customs Notice referred to in subsection (1) is not required against the personal belongings of the passengers, the crew of the means of transport, goods and passer submissions, up to the limit of the value of customs and/or a specified amount.
(4) goods that have been notified to be excluded from the Free Area outside the Customs Area as referred to in paragraph (1), the obligatory reported to customs officials in terms of its expenditure was cancelled.
(5) the Expense of goods from the Customs Area to the outside is free which is an item that is out of the duty referred to in subsection (2), carried out in accordance with the provisions of the legislation governing customs outward.
(6) further Provisions regarding the expenditure items from the Free Customs Area to the outside as referred to in paragraph (1), subsection (2), subsection (3), subsection (4) and paragraph (5), subject to the regulations of the Minister.
Chapter V-FREE GOODS to REVENUE FROM ELSEWHERE WITHIN the CUSTOMS and FREE STUFF FROM EXPENSES ELSEWHERE in the CUSTOMS AREA is considered Part of income to the area of Goods free of Customs Areas elsewhere in article 17 (1) Incorporation of goods into the area free from other places in the area of Customs through the ports or airports designated as referred to in article 2 paragraph (2) There is no admission, VAT.
(2) Income tax to taxable goods free of Customs Areas elsewhere in through ports or airports designated as referred to in article 2 paragraph (2), for the consumption of the population in the area of Non tax exemption can be granted.
(3) Income items to the Region free from any other place in the area of Customs that are not through ports or airports designated as referred to in article 2 paragraph (2), free of VAT and/or excise tax.
(4) the provisions as referred to in paragraph (1) also applies to income Taxable Goods to the region free from any other place in the area of customs in accordance with provisions of the laws--the invitation in the field of taxation are exempt from the imposition of VAT.
(5) the provisions as referred to in paragraph (1), does not apply to Taxable Goods to the intake Area is free from other places in the area of Customs that had been paid off VAT using VAT-full price sticker, and subsidized fuel.
(6) the provisions on the grant of tax exemption referred to in subsection (2) subject to the regulations of the Minister.
Article 18 (1) of the goods origin elsewhere in the Customs Area can be removed from the Customs Area or other place referred to in article 12 paragraph (2) for Free after incorporated into the submitted notification of customs.
(2) Customs Notice referred to in subsection (1) is not required against the personal belongings of the passengers, the crew of the means of transport, and vessels of the shipment.
(3) Income items to the Region free from other places in the area of Customs, all relating to the facilities are free of VAT as stipulated in article 5 clause (1), control and pengadministrasiannya conducted by the Directorate General of taxes.
(4) further Provisions regarding the procedures for incorporation of goods as referred to in paragraph (1) and monitoring and administering as referred to in paragraph (3), subject to the regulations of the Minister.
The second part of Free Spending to other places In the area of Customs article 19 (1) of the goods outside of the Customs Area of origin to be issued from the Encyclopedia to other places in the area of Customs import duties repaid mandatory, VAT, income tax and/or Article 22 of the income tax act.
(2) Goods of origin-free and other places in the area of Customs that will be excluded from the Free Area to other places in the area of Customs, mandatory paid off VAT.
(3) Goods subject to excise yield production factory in the area which will be excluded from the Free Area to other places in the area of Customs, mandatory paid off tax.
(4) payment of the VAT over goods expenditure referred to in subsection (2) is done by the person who took out the goods.
(5) Goods subject to excise tax to consumption needs of the population in the region cannot be excluded from Free-free.
(6) payment of a tax as referred to in paragraph (3) was done by factory employers are concerned.
(7) further Provisions regarding the procedures for payment of VAT as referred to in paragraph (2), be governed by regulation of the Minister.
(8) further Provisions regarding the procedures for payment of the tax referred to in paragraph (6) was carried out in accordance with the provisions of the legislation in the field of customs.
Article 20 (1) be excluded from the obligation of payment of VAT referred to in article 19 paragraph (1) and paragraph (2), against expenses of goods for certain transactions such as: a. the Goods Taxable expenses in a given period will be put back to the free or expenses Taxable Goods back from the Encyclopedia by employers related to its business activities to other places in the area of Customs in the form of machinery and equipment for : 1) the interests of production or manufacture infrastructure projects;

2) repair, manufacture, testing, or calibration; and/or 3 demonstration purposes) or demonstration.
b. expenses Taxable Goods for business activities upstream exploration of oil and gas and geothermal over their import VAT owed no admission, are exempt from the imposition of VAT or VAT borne by Governments as set forth by regulation of the Minister, and all expenditure Items that are not Taxable for the purposes of the transfer of rights.
c. expenses Taxable Goods, which are in accordance with the provisions of the legislation of taxation upon importation and/or delivery no admission or exempt from the imposition of VAT.
d. expenses Taxable Goods who has paid off his VAT using VAT-full price sticker. e. expenses Taxable Goods in the form of packaging that is used over and over again.
(2) further Provisions regarding the procedures and periods of Taxable Goods expenditure from the Free to the other place in the area of Customs and revenue back into Taxable Goods Free from any other place in the area of Customs as referred to in paragraph (1) letter a, regulated by ministerial regulation.
Article 9 Excluded from the imposition of VAT over Goods Taxable expenditure as referred to in article 13 paragraph (1) letter b.

Section 22 (1) goods to be excluded from the Free Area to other places in the area of mandatory Customs notified the customs with notification.
(2) goods to be carried by passengers or crew of means of transport from the region Free elsewhere in the Customs Area before his departure obligatory notified to customs and excise officials.
(3) Goods sent through postal providers can only be issued from the Free Area to other places in the area of Customs upon approval of the Customs and excise officials.
(4) goods that have been notified to be excluded from the Free Area to other places in the area of Customs as referred to in paragraph (1), must be reported to customs officials in terms of its expenditure was cancelled.
(5) in the case of goods that are cancelled for Non Region expelled from elsewhere within the Customs Area are not reported the cancellation of its expenditure as referred to in paragraph (4), the goods referred to in article 19 paragraph (1), compulsory paid import duties, VAT, income tax and/or Article 22 of the income tax act.
(6) in the case of goods that are cancelled for Non Region expelled from elsewhere within the Customs Area are not reported the cancellation of its expenditure as referred to in paragraph (4), the goods referred to in article 19 paragraph (2) compulsory VAT repaid.
(7) in the case of goods subject to excise tax are cancelled for Non Region expelled from elsewhere within the Customs Area are not reported the cancellation of its expenditure as referred to in paragraph (4) which is subject to excise goods referred to in article 19 paragraph (3), compulsory paid off tax.
(8) the provisions on Free stuff from spending elsewhere in the Customs Area, regulated by ministerial regulation.
CHAPTER VI-FREE GOODS to INCOME FROM the OTHER FREE and FREE STUFF FROM SPENDING to OTHER parts of the Union-FREE Submissions-free goods to other free area


Article 23 income streams-free goods to other free from import duty exemption is granted, the exemption of VAT, not withheld income tax Article 22 income tax Act and/or excise exemptions.

Article 24 (1) of the goods the origin of the other free Area can be removed from the Customs Area or other place referred to in article 12 paragraph (2) for Free after incorporated into the submitted notification of customs.
(2) Customs Notice referred to in subsection (1) is not required against the personal belongings of the passengers, the crew of the means of transport, and vessels of the shipment.
(3) the provisions on income items from other free Region Free Region as referred to in paragraph (1), subject to the regulations of the Minister.
The second part of the expenditure items from Non-free to other Chapter 25 expenditure on goods from Non-free to the other given import duty exemption, exemption of VAT, are free of income tax Article 22 income tax Act and/or excise exemptions.

Article 26 (1) goods to be excluded from the Free to the other free compulsory notified Customs with notification.
(2) Customs Notice referred to in subsection (1) is not required against the personal belongings of the passengers, the crew of the means of transport, and vessels of the shipment.
(3) further Provisions regarding the expenditure items from the Free to the other free Area as referred to in paragraph (1), subject to the regulations of the Minister.
CHAPTER VII INCOME ITEMS to the REGION FREE FROM BONDED or HOARDING PLACE SPECIAL ECONOMIC AREAS and SPENDING ITEMS FROM the LANDFILL to the PLACE-FREE BONDED or SPECIAL ECONOMIC REGION is considered part of the Income items to the Region free from Bonded or Hoarding Place Special Economic Area article 27 Incorporation of goods into the area free from Bonded or Hoarding Place Special Economic Area given import duty exemption There is no admission, no admission, VAT income tax Article 22 income tax Act and/or excise exemptions.

Article 28 (1) Place the origin of the Goods or Hoarding Bonded Special Economic Area can be removed from the Customs Area or other place referred to in article 12 paragraph (2) for Free after incorporated into the submitted notification of customs.
(2) further Provisions concerning the Place of origin of goods spending Hoarding Bonded or special economic Areas as referred to in paragraph (1), subject to the regulations of the Minister.
The second part of the expenditure items from the landfill to the place-free Bonded or Special Economic Area Article 29 (1) the expenditure items from the landfill to the place-free Bonded, performed with provisions: a. in respect of the goods is the origin of the goods outside of the Customs Area, given the suspension of import duties, VAT no admission, no admission of income tax Article 22 of the income tax Act, and/or tax exemptions, in accordance with the provisions of the legislation governing places of Hoarding Bonded;
b. in the case of goods goods origin is Region free or original items elsewhere in the Customs Area, are free of VAT and/or excise exemptions are granted, in accordance with the provisions of the legislation governing places of Hoarding Bonded.
(2) expenditure on goods from the Free to the Special Economic Region, performed by the terms: a. in respect of the goods is the origin of the goods outside of the Customs Area, given the suspension of import duties, VAT no admission, no admission of income tax Article 22 of the income tax Act, and/or tax exemptions, in accordance with the provisions of the laws and regulations governing special economic Area;
b. in the case of goods goods origin is Region free or original items elsewhere in the Customs Area, are free of VAT and/or excise exemptions are granted, in accordance with the provisions of laws and regulations governing special economic Area.
Article 30 (1) goods to be excluded from the Free Area to where the Bonded Area Economics or Hoarding Special mandatory notified Customs with notification.
(2) further Provisions regarding the expenditure items from the landfill to the place-free Bonded or special economic Areas as referred to in paragraph (1), subject to the regulations of the Minister.
CHAPTER VIII NOTICES CUSTOMS article 31 (1) the Customs Notice can be delivered in the form of the writing on the top of the form or in the form of electronic data.
(2) the writing on the top of the form or electronic data referred to in subsection (1) is a valid instrument of evidence according to Customs legislation.
(3) further Provisions regarding the procedures for submission of Customs Notice that includes the following: a. the form, content, and the validity of the notice of Customs and customs logbook;

b. registration, submission and submission of Customs Notice;
c. research, changes, additions, and cancellation Notices Customs and customs logbook;
d. distributing and administering Customs Notices customs records and books; and e. use of complementary documents, subject to the customs regulations of the Minister.

Article 32 (1) mandatory Customs Clearance Notifications conducted by: a. the person inserting and/or removing items to and from the region Free of goods referred to in article 3 paragraph (5);
b. the businessman who has got a business license from the Agency's Concession Area; and c. the carrier.
(2) Customs Clearance Notifications as referred to in paragraph (1) letter a and letter b can be delegated to customs clearance services entrepreneurs.
(3) further Provisions concerning the notification of the customs clearance procedures are regulated by ministerial regulation.
CHAPTER IX the TREATMENT of VAT UPON SUBMISSION or ACQUISITION/UTILIZATION of INTANGIBLE GOODS TAXABLE and SUBMISSION/RETRIEVAL of TAXABLE SERVICES Article 33 (1) utilization of Taxable intangible Goods and/or Taxable Services from outside the Customs Area in the Region freely, exempt from the imposition of VAT.
(2) the surrender of Taxable intangible Goods and/or Taxable Services in the Region freely, exempt from the imposition of VAT.
(3) delivery of Taxable intangible Goods and/or Taxable Services from Non-free to others, are exempt from the imposition of VAT.
(4) delivery of Taxable intangible Goods and/or Taxable Services from Free to elsewhere in the Customs Area, subject to VAT.
(5) Exempt from the imposition of VAT as referred to in paragraph (4), for the delivery of services is Taxable according to the provisions of the laws--an invitation the imposition of VAT are exempt from taxation.
(6) delivery of Goods Taxable intangible from elsewhere within the Customs Area to the free, is free of VAT.
(7) the surrender of Taxable Services from elsewhere within the Customs Area to the area of the Free delivery is done elsewhere in the Customs Area, free of VAT.
(8) submission of certain Taxable Services from elsewhere within the Customs Area to the free, is free of VAT.
(9) the provisions as referred to in paragraph (6) and (8) also apply to Taxable Goods delivery of intangible or a Taxable Service in accordance with the provisions of the regulations are exempt from the imposition of VAT.
(10) the surrender of Taxable intangible Goods and/or service specific Taxable from Bonded or Hoarding Place special economic Region to Region free, is free of VAT.
(11) the surrender of Taxable intangible Goods and/or Taxable Services from Free to place or region Bounded Hoarding special economic, free of VAT.
(12) further Provisions regarding the procedures for payment of VAT as referred to in paragraph (4), subsection (7), subsection (11), and certain types of Taxable Service referred to in subsection (8) and paragraph (10) is set by regulation of the Minister.
Article 34 (1) upon submission of air transport services in the Region freely, exempt from the imposition of VAT.
(2) upon submission of the domestic air transport services from elsewhere within the Customs Area to the area freely, subject to VAT.
(3) upon submission of the domestic air transport services from Free to another place in the area of Customs are VAT.
Article 35 (1) of the delivery of services of telecommunications in the Region freely, exempt from the imposition of VAT.
(2) upon submission of the telecommunications services from other places in the area of Customs or Bonded to the Hoarding, charged VAT.
(3) upon submission of the Free telecommunications to other places in the area of Customs Bonded, Hoarding or places subject to VAT.
(4) excluded from the imposition of VAT provisions referred to in subsection (2), upon surrender of the telecommunication services by using the wired network in the region.
CHAPTER X PROVISIONS PROHIBITIONS and RESTRICTIONS Article 36 (1) the goods affected by the terms of the ban, it is prohibited: a. put the region Free from outside the Customs Area; and b. excluded from Free Customs Area to the outside. (2) the provisions of the limitation can only be imposed upon: a. the incorporation of goods into the Customs Area of the outside Free for the sake of consumer protection over the goods circulated in the region-free, health, security and the environment; and b. the expenditure of goods origin elsewhere in the Customs Area or origin-free, Free from the Customs Area to the outside.
(3) technical Agencies stipulate in particular provisions of the restrictions imposed upon the incorporation of goods into the Customs Area Free from outside as referred to in paragraph (2) letter a. (4) technical Agencies that sets out: a. the terms of the prohibition referred to in subsection (1);

b. conditions of the restrictions referred to in paragraph (2) letter b; and

c. provision of restrictions imposed upon the incorporation of goods into the Customs Area Free from outside as referred to in paragraph (3), should inform the Minister.
(5) in terms of income at the time the goods are Free to not enacted or get exemptions from provisions of the prohibitions and/or restrictions, spending outside the Customs Area of origin of the Free Area to other places in the area comply with the mandatory Customs restrictions and/or the restrictions set by the technical agencies.
(6) in order to ease the service of the enforcement provisions of the limitation of the technical agencies referred to in paragraph (2), technical agencies can assign those powers to the Concession Area.
(7) further Provisions regarding the implementation of the supervision of goods that are banned and/or restricted as stipulated in paragraph (1), subsection (2), subsection (3), subsection (4), and subsection (5) subject to the regulations of the Minister.
Article 37 (1) All goods are prohibited or restricted are not eligible to be entered from outside the Customs Area to the Free Area, or removed from the Customs Area to the outside-free or Free from elsewhere in the Customs Area, if it has been advised by the Customs Notice, at the request of the entrepreneur who has got a business license from the Concession Area: a. cancelled its expenditure from the Encyclopedia;

b. issued back outside the Customs Area; or c. be destroyed under the supervision of the Directorate General of customs and Excise and the Concession Area, except against the goods in question are assigned based on the provisions of other legislation. (2) Goods that are prohibited or limited to: a. put the region Free from outside the Customs Area; or b. excluded from Free Customs Area to the outside or to another place in the area of Customs, which were not notified or informed incorrectly designated as State-controlled goods, unless the goods in question are set against the other based on the provisions of the legislation.
(3) the provisions on execution of supervision and the administering of banned goods and/or limited as mentioned in subsection (1) and paragraph (2), be governed by regulation of the Minister.
CHAPTER XI ADMINISTRATIVE SANCTIONS FINES Article 38 (1) the Carrier does not meet the conditions referred to in article 8 paragraph (1), administrative sanctions are fines of at least Rp RP 5,000,000 (five million rupiah) and Rp RP 50,000,000 most (fifty million rupiah).
(2) the Carrier does not meet the conditions referred to in article 8 paragraph (4), subsection (5) or paragraph (7), administrative sanctions are fines of at least Rp RP 10,000,000 (ten million rupiah) and RP 100,000,000 to Rp most (one hundred million rupiah).
(3) the Carrier does not meet the conditions referred to in article 9 paragraph (1), administrative sanctions are fines of at least Rp RP 10,000,000 (ten million rupiah) and RP 100,000,000 to Rp most (one hundred million rupiah).
(4) the Carrier has complied with the provisions referred to in article 10 paragraph (1), but the number of items being dismantled less than disclosed in the notification the Customs and cannot prove that the error occurs on the outside of his ability, is obliged to pay import duties of goods unloaded and less administrative sanctions subject to fines of at least Rp RP 25,000,000 (twenty five million rupiah) and Rp most 250.000.000 2,000 (two hundred and fifty million rupiah).
(5) the Carrier has complied with the provisions referred to in article 10 paragraph (1), but the amount of goods unloaded more than disclosed in the notification the Customs and cannot prove that the error occurs on the outside of his ability, are administrative sanctions fines of at least Rp RP 25,000,000 (twenty five million rupiah) and Rp RP 500,000,000 most (five hundred million rupiah).
(6) the person removing the goods from the Customs Area or other place referred to in article 12 paragraph (2) after fulfilling all conditions but have not got the approval of expenses of the officials of the Customs and Excise, administrative sanctions are fines of Rp RP 25,000,000 (twenty five million rupiah).
(7) Employers who do not report the cancellation expenses-free goods from outside the Customs Area as referred to in article 16 paragraph (4), administrative sanctions are fines of Rp RP 5,000,000 (five million rupiah).
CHAPTER XII PROVISIONS miscellaneous Article 39 customs and Excise Officials to secure the rights of the State, in the exercise of duties based on government regulations and other legislation which charged to the Directorate General of customs and Excise have the authority as set forth in the provisions of the legislation in the field of customs and Excise.

Article 40 (1) Incorporation of goods from outside the Customs Area to the Free Areas are recorded as imports.
(2) expenditure on goods from outside the Region-free Customs are recorded as exports.
Article 41 other Provisions relating to the incorporation of goods into the Free Area or the expenditure items from the Non effected in accordance with the provisions of the legislation in the field of Customs.

Article 42 Conditions regarding the sanctions set forth in legislation in the field of customs, excise, and taxation remains valid in the region.

CHAPTER XIII CLOSING PROVISIONS Article 43 at the time this Regulation comes into force, the regulation of implementation of Government Regulation No. 2 of 2009 about the treatment of Customs, taxation, and customs as well as the supervision over Income and expenditure Items to and from as well as being in the area that has been designated as a free trade area and free port (State Gazette of the Republic of Indonesia number 15 in 2009, an additional Sheet of the Republic of Indonesia Number 4970) , continue to apply all the conflicting and/or not yet regulated by the rules of the new implementation based on government regulations.

Article 44 by the time this Regulation came into force, Government Regulation No. 2 of 2009 about the treatment of Customs, taxation, and customs as well as the supervision over Income and expenditure Items to and from as well as being in the area that has been designated as a free trade area and free port (State Gazette of the Republic of Indonesia number 15 in 2009, an additional Sheet of the Republic of Indonesia Number 4970), repealed and declared inapplicable.

Article 45 of this Regulation comes into force after the sixty (60) days counted from the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.

Established in Jakarta on 9 January 2012 the PRESIDENT of INDONESIA, SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on 9 January 2012 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN * not yet in the form of loose sheets fnFooter ();