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Back NEWS REPUBLIC of INDONESIA No. 420, 2011 REGULATIONS the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 110/FMD. 011/2011 ABOUT IMPORT DUTIES BORNE by GOVERNMENT UPON the IMPORT of GOODS and MATERIALS to MANUFACTURE COMPONENTS and/or ELECTRONIC PRODUCTS for the FISCAL YEAR 2011 with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to comply with the provision of goods and/or services to the public interest and increase the competitiveness of the manufacturing industry component and/or electronic product in domestic fiscal incentives, need to be import duties borne by Government upon the import of goods and materials by manufacture of components and/or electronic products;
b. that import goods and materials against by the manufacture of components and/or electronic products have met the criteria and conditions of goods and materials to be given import duty borne by the Government in accordance with article 2 of the regulation of the Minister of finance Number 261/FMD. 011/2010 about import duties borne by Government upon the Import of goods and Materials to manufacture goods and/or services To the public interest and improvement of competitiveness of Certain sectors of the Industry for the year 2011 budget;
c. that in order the awarding of import duties borne by Government upon the import of goods and materials by manufacture of components and/or electronic products as referred to in subparagraph b, has been established for granting budget pagu import duties borne by Government fiscal year 2011;
d. that based on considerations as referred to in letter a, letter b, letter c, and in order to implement the provisions of article 3 paragraph (4) of the regulation of the Minister of finance Number 261/FMD. 011/2010 about import duties borne by Government upon the Import of goods and Materials to manufacture goods and/or services To the public interest and improvement of competitiveness of Certain sectors of Industry For fiscal year 2011, the need to set a regulation of the Minister of finance regarding import duties borne by Government upon the Import of goods and Materials To Manufacture components and/or Electronic products for the fiscal year 2011;
Remember: 1. 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 (State Gazette of the Republic of Indonesia Number 93 in 2006, an additional Sheet of the Republic of Indonesia Number 4661);
2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
3. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
4. Act No. 10 of 2010 about the budget of the State Expenditures and Revenues in 2011 (State Gazette of the Republic of Indonesia Number 126 of 2010, an additional Sheet of the Republic of Indonesia Number 5167);
5. Presidential Decree Number 56/P in 2010;
6. Regulation of the Minister of finance Number 63/FMD. 05/2010 about the mechanisms of Implementation and accountability Over import duties borne by Government;
7. Regulation of the Minister of finance Number 261/FMD. 011/2010 about import duties borne by Government upon the Import of goods and Materials to manufacture goods and/or services To the public interest and improvement of competitiveness of Certain sectors of the lndustri For fiscal year 2011;
Decide: define: REGULATION of the MINISTER of FINANCE REGARDING IMPORT DUTIES BORNE by GOVERNMENT UPON the IMPORT of GOODS and MATERIALS to MANUFACTURE COMPONENTS and/or ELECTRONICS PRODUCT for FISCAL YEAR 2011.
Article 1 In regulation of the Minister of finance it is: 1. the company is a company that is included in the industry with main activity components and/or products of electronics.
2. Goods and materials to Manufacture components and/or electronic Products hereinafter referred to as goods and Materials are finished goods, intermediate goods and/or raw materials, including spare parts, components, and the component to be processed, assembled, installed or to manufacture components and/or electronic products by the company.
Article 2 (1) the import duties borne by Government provided upon import of the goods and materials as contained in the annex to this regulation of the Finance Minister who is part an integral part of the regulation of the Minister of finance.
(2) import duties borne by the Government as referred to in subsection (1) is the tax subsidy expenditures borne by the Government as stipulated in the regulation of the Minister of finance regarding the mechanisms of implementation and accountability over import duties borne by the Government.
(3) import duties borne by Governments are not given to: a. the goods and Materials are subject to the general tariff import duties amounting to 0% (zero percent);
b. goods and materials subject to import duty rate of 0% (zero percent) based on agreements or international agreements;
c. goods and Materials are subject to Anti-Dumping import duties/Anti-Dumping import duties temporarily, import duty/import duty Precautions Precautions While, in return, the import duties import duty Act of Vengeance;
d. the goods and materials imported into the Bonded Area using document Import Customs Notice with the suspension of import duties and taxes in order to import; and/or e.  Goods and Materials imported in order to facility usage Ease Import Export Destination.
(4) import duties borne by the Government as referred to in paragraph (1), provided with a budget of Rp pagu is RP 12.500.000.000 (twelve billion five hundred million rupiah).
(5) the Minister of finance as Treasurer General of the country as part of the Budget Users Public Treasurer State Budget set the Director-General of Industry-based Flagship of high technology, the Ministry of industry as the power users of the budget for the payment of the tax subsidy expenditures borne by the Government.
(6) the allocation of the budget import duties Borne by Government launched as referred to in paragraph (4) to the company, defined by a power user of the budget referred to in paragraph (5).
Article 3 (1) to obtain government-Borne import duties referred to in article 2 paragraph (1), apply to the Director General of customs and Excise with the enclosed Plan Import goods that have been approved and ditandasahkan by the Director General of the High Technology-based Flagship Industries, the Ministry of industry.
(2) Import Goods Plan referred to in subsection (1), at least contain the following data elements: a. the number and date of the import Plan the goods;

b. the name of the company;

c. Number of tax Payer;

d. the address;

e. Customs Office place revenue goods;

f. Description and technical specifications, types of goods;

g. post tariff (HS);

h. amount/unit of goods;

i. estimated import price;

j. country of origin;

k. the estimated import duty incurred Government; and l.   the leadership of the company.
Article 4 (1) of the application referred to in article 3 paragraph (1), the Director General of customs and Excise gives approval or rejection within 14 (fourteen) days counted since the application was received in full.
(2) the consent referred to in subsection (1) may be partially or entirely assent consent of goods and materials listed in the plan of Import goods attached to the petition asked the company as referred to in article 3.
(3) in the event the application referred to in article 3 paragraph (1) was adopted partially or completely, the Director General of customs and excise on behalf of the Minister of Finance issued the decision of the Minister of finance regarding import duties borne by Government upon the import of goods and Materials to manufacture components and/or electronic product by manufacture components and/or electronic products.
(4) in the event the application referred to in article 3 paragraph (1) is refused, the Director General of customs and excise on behalf of the Minister of finance delivered a notice of refusal to the company by mentioning the reason for the refusal.
Article 5 (1) realization of the Top imports import duties borne by Governments that its implementation is based on the decision of the Minister of finance as stipulated in article 4 paragraph (3), the Office of supervision and the Ministry of customs and Excise or the main service Office local Customs stamp affix "IMPORT DUTIES BORNE by the GOVERNMENT BASED on the REGULATION of the MINISTER of FINANCE NUMBER/PMK.011/2011" on all Customs Import Notification sheet.
(2) Customs Import Notifications as referred to in paragraph (1), is used as the basis for recording the receipt of import duties borne by Governments and allocated as tax subsidy shopping in the same amount.
Article 6 (1) in case there are differences between the goods and the materials will be imported with a list of items and Materials contained in the decision of the Minister of finance as stipulated in article 4 paragraph (3), the Corporation may apply for a change of decision of the Minister of finance.
(2) the Application referred to in subsection (1) is submitted to the Director General of customs and Excise enclosed with the goods Import Plan Changes approved and ditandasahkan by the Director-General of Industry-based Flagship of high technology, the Ministry of industry.
Article 7 (1) of the application referred to in article 6, the Director General of customs and Excise gives approval or rejection within 14 (fourteen) days counted since the application was received in full.
(2) approval of the application for the change of the decision of the Minister of finance referred to in subsection (1) may be partially or entirely assent consent.

(3) in the event the application referred to in article 6 was approved partially or completely, the Director General of customs and excise on behalf of the Minister of Finance issued the decision of the Minister of finance regarding import duties borne by Government upon the import of goods and Materials to manufacture components and/or electronic product by manufacture components and/or electronic products.
(4) in the event the application referred to in article 6 is rejected, the Director General of customs and excise on behalf of the Minister of finance delivered a notice of refusal to the company by mentioning the reason for the refusal.
Article 8 Implementation and accountability over Government-Borne import duties referred to in article 2, is carried out in accordance with the provisions in the regulation of the Minister of finance governing mechanisms of implementation and accountability over import duties borne by the Government.

Article 9 (1) of the goods and materials obtained import duties borne by Government, obliged to used by the company concerned in order to manufacture components and/or electronic product and is not transferable to another party.
(2) upon the misuse of the provisions referred to in subsection (1), the company is obliged to pay the import duty should be paid together with interest of 2% (two percent) per month the longest 24 (twenty-four) months from the realization of the import is done import duties borne by the Government as stipulated in article 5 clause (1).
Article 10 regulation of Ministry of finance started to take effect on the date of enactment until December 31, 2011.

In order to make everyone aware of it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia.

Established in Jakarta on July 18, 2011 MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on July 18, 2011 MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR