Regulation Of The Minister Of Finance Number 254/fmd. 04/2011 2011

Original Language Title: Peraturan Menteri Keuangan Nomor 254/PMK.04/2011 Tahun 2011

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515e79d4709823313233353038.html

Microsoft Word-bn943-2011 REPUBLIC of INDONESIA No. 943, 2011 MINISTRY of FINANCE. Exemption Of Import Duty. The Import Of The Goods. The Purpose Of The Export. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 254/FMD. 04/2011 TOP IMPORT DUTY EXEMPTION of IMPORTED GOODS and MATERIALS to BE PROCESSED, ASSEMBLED, or MOUNTED on OTHER ITEMS to BE EXPORTED with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that under section 26 subsection (1) the letter k Act No. 10 of 1995 on customs as amended by Act No. 17 of 2006 the top import item, and the material to be processed, assembled, or mounted on other goods for the purpose of export, can be granted exemption of import duties; b. that based on considerations as referred to in letter a and in order to implement the provisions of article 26 paragraph (3), the need to set a regulation of the Minister of finance about the liberation of import duties upon importation of goods and Materials to be processed, Assembled, or mounted on other goods for the purpose of Export; 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 www.djpp.kemenkumham.go.id 2011, no. 943 2 (State Gazette of the Republic of Indonesia year 2006 Number 93, State Gazette Supplementary Number 4661); 2. Government Regulation Number 28 in 2008 about the imposition of Administrative sanctions and Fines in the field of Customs (State Gazette of the Republic of Indonesia Number 53 in 2008, an additional Sheet of the Republic of Indonesia Number 4838); 3. Presidential Decree Number 56/P in 2010; Decide: Define: REGULATION Of The MINISTER Of FINANCE ABOUT The LIBERATION Of IMPORT DUTIES UPON IMPORTATION Of GOODS And MATERIALS To BE PROCESSED, ASSEMBLED, Or MOUNTED On OTHER GOODS For The PURPOSE Of Export. CHAPTER I GENERAL PROVISIONS article 1 In this ministerial regulation is: 1. Import goods to enter the activity is in the area of customs. 2. The export of goods from the issuing activity is the area of customs. 3. Liberation is Liberation of the import duties upon importation of goods and materials to be processed, assembled, or mounted on other goods for the purpose of export. 4. Companies that obtain the liberation of the hereafter the company is a business entity that gets liberation. 5. Number of the parent company of liberation which further shortened NIPER Liberation is the identification numbers given to companies that obtain liberation. 6. Raw materials are the goods and/or materials imported to be processed, assembled, or mounted on other goods by obtaining liberation. 7. The results of the Production is the result of processing, Assembly, or original installation of raw materials Imported by obtaining liberation. 8. the Minister is the Minister of Finance of the Republic of Indonesia. 9. the regional office is the Office of ELECTION COMMISSION or the region or Major Service Office in the Environment Directorate General of customs and Excise. 10. people are those individuals or legal entities. www.djpp.kemenkumham.go.id 2011, no. 9433 article 2 (1) against the Import of raw materials to be processed, assembled, or mounted on other goods, with the aim to export can be granted Exemption. (2) Understanding processed as intended in paragraph (1) is a series of activities consisting of more than one stage of activities aiming to change the nature and function of the start of a raw material, so be goods Produced that have added value. (3) Understanding assembled as intended in paragraph (1) is an activity in the form of constructing the multiple components of materials and/or the goods so that the yield of production or tools/items that have different functions with the raw materials and/or components of the early stuff. (4) Understanding mounted as mentioned in subsection (1) is an activity to unify some of the component materials and/or goods on the main part of the goods so that there are components of the Union without the materials and/or the goods, the production of Results may not work. (5) is not included in the sense of being processed as referred to in paragraph (2) is an activity that merely perform cutting, sorting, packing, and/or other similar activities. (6) the exemption referred to in subsection (1) is not given to: a. raw materials used in the production process runs out; and/or b. a helper material used in the production process which does not become an integral part of the production results. CHAPTER II DETERMINATION of NIPER EXEMPTION of article 3 (1) the exemption referred to in article 2 paragraph (1) may be given to a business entity that has obtained NIPER liberation. (2) to obtain release of NIPER, business entities must meet the following requirements: a. has a very good reputation; b. never abuse the facilities in the field of customs for 1 (one) year; www.djpp.kemenkumham.go.id 2011, no. 943 4 c. never make mistakes in informing the number and/or type of goods during 1 (one) last year in import and export activities; d. do not have debt arrears of tax and import duties in order to import; e. do the processing, Assembly, and/or the installation on other goods referred to in article 2 which is the outcomes of its production for Export purposes; f. have or master location for production, where hoarding raw materials, and Production Results of hoarding; g. organise accounting on the basis of the principles of accounting generally accepted in Indonesia; h. the financial statements have been audited by public accountant with audit results which stated that the company did not get the opinion of a disclaimer or adverse; and i. utilizing computer-based information system for the management of over consumption of raw materials in the production process the specified business entities that can be accessed for the purposes of an examination by the Directorate General of customs and Excise. (3) to obtain release of NIPER as referred to in paragraph (1), apply to the company's Head Office or ELECTION COMMISSION which has a working area that oversees the factory business entity concerned, attaching copy of: a. the customs identification numbers; b. copy of the proof of ownership or location of mastery over the warehouses hoarding raw materials, the factory where the production process, and warehouses hoarding of goods produced; c. copy of business license of the industry and their changes; d. the recipient business entity list sub contract; and e. a list of the results of the plan of production and raw materials. (4) in case a business entity has more than one (1) location of the factory, the filing of a petition to obtain the liberation of NIPER addressed to the head of the regional office or ELECTION COMMISSION that oversaw the factory had the largest volume of imports. (5) upon application as referred to in paragraph (3), the head of the regional office or ELECTION COMMISSION or the designated officer conduct research administrative and inspection field. (6) the head of the regional office or ELECTION COMMISSION gives approval or disapproval over the application referred to in subsection (3), within a period of not longer than 45 (forty-five) days commencing employment since the application was received in full. www.djpp.kemenkumham.go.id 2011, no. 9435 (7) in terms of application as referred to in paragraph (3) was adopted, the head of the regional office or ELECTION COMMISSION on behalf of the Minister publishes NIPER liberation. (8) in case of application as referred to in paragraph (3) is refused, the head of the regional office or ELECTION COMMISSION delivered a notification letter with the reason for denial. Article 4 business entity ever to perform a criminal act and/or Customs Excise which had the force of law and/or who has been declared bankrupt by the Court and/or the person who is responsible for the business entity ever to perform a criminal act and/or Customs Excise which had the force of law and/or who has been declared bankrupt by the Court, could not be given Exemptions for a period of NIPER during 10 (ten) years counted since the completion of criminal punishment and/or assignment in bankruptcy. Article 5 in the event that there are changes to the data in the liberation of NIPER, companies must apply to the Chief ELECTION COMMISSION regional office or to do data changes NIPER Exemption referred to. CHAPTER III RELEASE of the first part of the application for the exemption of article 6 (1) to obtain the exemption referred to in article 2 paragraph (1), the company must apply to the Head Office or ELECTION COMMISSION which published NIPER Liberation by attaching: a. Import plan that lists the estimated amount and the value of the required raw material needs in the period of liberation and list of ports the place of unloading; b. Export plan that lists the approximate number and value of the resulting Production Results in a period of Exemption; c. explanation written regarding the production, IE the period needed by the Company to do the production; d. permit imports from related institutions in terms of income over the raw material imposed conditions of restriction; www.djpp.kemenkumham.go.id


2011, no. 943 6 e. conversion, in the form of a written statement from the company regarding the composition of the raw material consumption for each unit of Production Results; and f. the export contract. (2) In certain matters on the basis of risk management, the head of the regional office or ELECTION COMMISSION may request conversion of the attestation referred to in paragraph (1) the letter e to related technical agencies or by professional institutions recognized by the technical agencies concerned. (3) any costs incurred due to request endorsement of conversion referred to in subsection (2) charged to the company. (4) upon an application for obtaining the exemption referred to in subsection (1), the head of the regional office or ELECTION COMMISSION gives approval or rejection within 14 (fourteen) days commencing employment since the application was received in full. (5) in terms of application as referred to in paragraph (1) was adopted, the head of the regional office or ELECTION COMMISSION on behalf of the Minister to publish the decision on the release which sets out the details of the type and quantity of raw materials are given exemption, Exemption period, the port of unloading, place and period of the enactment of the decision on any such exemption. (6) in the event the application referred to in subsection (1) is refused, the head of the regional office or ELECTION COMMISSION delivered a notification letter with the reason for denial. The second part of the period of the exemption of article 7 (1) the period of the exemption referred to in article 6 paragraph (5) is the period given to the company to carry out the realization of the export. (2) the period of the exemption referred to in subsection (1) is granted for a period of: a. the longest 12 (twelve) months from the date of registration of the notification of the customs import; or b. exceeds the time period as stated on the letter a in the event that the company has a production period of more than 12 (twelve) months upon the raw materials are imported after obtaining permission from the head of the regional office or ELECTION COMMISSION. www.djpp.kemenkumham.go.id 2011, no. 9437 CHAPTER IV importation, CUSTOMS CHECKS, WARRANTIES, and processing, Assembly, and/or the INSTALLATION of the first part of the RAW MATERIAL Import raw materials section 8 upon the Import of raw materials which have been granted Exemption on the basis of the decision regarding the exemption referred to in article 6 paragraph (5) public provisions enacted in the field of import, including the provisions of the legislation governing prohibitions and/or restrictions on imports. Article 9 upon the Import of raw materials which have been granted Exemption on the basis of the decision regarding the exemption referred to in article 8, the company must file a notification with the import customs paperwork lists the number of decisions on Exemptions on the import facility eligibility column. The second part of the guarantees of article 10 (1) of the company is obligated to submit to the Directorate-General of customs and Excise for: a. the period of the exemption referred to in article 7; and b. a period of completion of the study report on liability. (2) Guarantee submitted as referred to in paragraph (1) of the top import duty on raw materials as advised in a notice of import customs. (3) the magnitude of the import duties referred to in paragraph (2) including antidumping import duties, import duties, import duties in return for security measures, import duties and/or vengeance. (4) the form, time, and the procedures for submission of the guarantee referred to in paragraph (1) is carried out in accordance laws-invitation in the field of customs. The third part of the Customs examination of article 11 (1) officials of the Customs and Excise Customs checks upon import customs tariff notices filed by the company. www.djpp.kemenkumham.go.id 2011, no. 955 8 (2) the Customs Examination referred to in subsection (1) is done selectively based on risk management. (3) in the case of the customs inspection based on the results referred to in paragraph (1) are found the existence of a discrepancy rate and/or customs value, companies must make adjustments all can guarantee values believed that the type of goods imported in accordance with the items listed in the decision regarding the exemption referred to in article 6 paragraph (5). (4) in the case of the customs inspection based on the results referred to in paragraph (1) are found the existence of the discrepancy amount and/or type of goods, the import of the entire top of the import notification of goods presented by the Company could not be granted Exemption and done research or further investigation of the appropriate legislation in the field of customs. Article 12 (1) the company is obligated to dismantle and/or stockpiling raw materials from the customs area to the location indicated in the document by using the release of NIPER notice customs imports referred to in article 9. (2) the company may do the demolition and/or hoarding at a location other than a location referred to in paragraph (1) upon application for the company with the approval of the head of the regional office or ELECTION COMMISSION. (3) approval of demolition and/or hoarding at a location referred to in subsection (2) applies only to one (1) time breaking and/or hoarding. (4) in case of the dismantling and/or hoarding is done at a location referred to in paragraph (2) will be used on a permanent basis and/or over and over again, the company is obligated to file a change of NIPER liberation. The fourth part processing, Assembly, and/or the installation of Feedstock Article 13 (1) a company must submit a conversion referred to in article 6 paragraph (1) the letter e before starting to produce, in terms of: a. the company produced new production Results; and/or www.djpp.kemenkumham.go.id 2011, no. 9439 b. Company do the conversion changes over the previous Production Results. (2) the activities of processing, Assembly, and/or the installation of raw materials on other goods, so change the nature and/or the shape of the raw materials referred to in article 3 paragraph (2) letter e required by the company. (3) in the event the company does not perform its own throughout the processing, Assembly, and/or the installation as referred to in paragraph (2), the company is the administrative sanctions fines appropriate legislation in the field of customs. Article 14 (1) the company may mensubkontrakkan some of the processing activities, Assembly, and/or the installation of raw materials as referred to in article 13 to the venture industry listed in the data Liberation NIPER all meet the following criteria: a. the work that disubkontrakkan is not a major activity in the production process; and b. the work that disubkontrakkan is not an initial inspection, sorting, packing, and/or final inspection. (2) in the event of subcontracting is carried out by a business entity that is not listed in the industry of NIPER exemption, Companies must first apply to the Head Office of ELECTION COMMISSION or Region to get permission. (3) upon application as referred to in paragraph (2), the head of the ELECTION COMMISSION regional office or give an answer in the form of approve or reject, for a period of not longer than 15 (fifteen) business days counted since the application was received in full. (4) in the event the company does not comply with the subcontract as referred to in paragraph (1) and paragraph (2), the company is the administrative sanctions fines according laws-invitation in the field of customs. Chapter V EXPORT PRODUCTION RESULTS Article 15 all proceeds derived from the production of raw materials that get a mandatory exemption, facilities are exported by the company in accordance of legislation governing customs governance in the field of exports. www.djpp.kemenkumham.go.id 2011, no. 943 10 article 16 in order to maintain the stability of the national economy, the number of results that come from the production of raw materials by getting a mandatory Exemption exported facilities as stipulated in article 15 may be amended by regulation of the Minister. CHAPTER VI LIABILITY article 17 (1) the company is obligated to guarantee the implementation of Export referred to in Article 3 by submitting a report to the head of regional Office of accountability or the ELECTION COMMISSION at regular intervals of not longer than 6 (six) months during the period of Exemption. (2) Accountability Report referred to in subsection (1) must be enclosed with the notification document: a. customs import that has gained the approval of the Customs and excise officials came out; b. notification of export Customs documents which has got the approval of Export; c. a copy of receipt of export transactions in the form of accounts receivable book, letters of credit, current account, telegraphic transfer and/or documents that prove the existence of an export transaction; d. Export inspection report; and e. a list of conversion from the raw material usage requested the exemption referred to in article 6 paragraph (1) letter e and article 13 paragraph (1). (3) against companies that do not submit a conversion referred to in Article 13 paragraph (1), the raw materials used by the company to produce the results of the Production in question were not given Exemption. (4) the provisions as referred to in paragraph (2) letter a and letter b does not apply to companies that perform the import and export of goods through the Customs Office has implemented the provisions of the Electronic Data Exchange (PDE). (5) upon the submission of the report to liability as stipulated in paragraph (1), the head of the regional office or ELECTION COMMISSION or the designated officer do research on: a. the completeness of the documents referred to in subsection (2); www.djpp.kemenkumham.go.id


2011, no. 94311 b. fulfillment of the period of exemption, import, and accountability report charging the truth; and c. the appropriateness of conversion with the amount of usage of raw materials, the amount of production that Results are reported, and the rest of the production process (waste/scrap). (6) against the results of the Production must be exported as stipulated in article 15, provided liberation. (7) against the rest of the production process (waste/scrap) of Production referred to in paragraph (6), subject to an import duty of: a. 5% (five per cent) multiplied by the selling price, if the customs tariff entered common (Most Favoured Nation) a raw material of 5% (five percent) or more; or b. the applicable rate multiplied by the selling price, if the customs tariff entered common (Most Favoured Nation) a raw material of less than 5% (five percent). (8) against the results of the production, including production of broken or rejects, which are not exported or not reported up to a period of Exemption is complete, apply the following conditions: a. the guarantee of import duties are disbursed over raw materials contained in the results of the production in question; and b. the company administrative sanctions are fines in accordance of legislation in the field of customs. (9) of raw materials, including raw materials are damaged or reject, which until the period of the exemption are done not processed, not assembled, not installed, not exported, or not reported in the report on accountability, apply the following conditions: a. the guarantee of import duties are disbursed over the raw material in question; and b. the company administrative sanctions are fines in accordance of legislation in the field of customs. (10) upon the submission of the report to liability as stipulated in paragraph (1), the head of the regional office or ELECTION COMMISSION or the designated officer approve or reject in writing within 45 (forty five) working days since the accountability report is received. (11) in the case of liability report as referred to in paragraph (1) was adopted, guarantee of import duties refunded from the raw materials are the result of its production is exported. www.djpp.kemenkumham.go.id 2011, no. 943 12 (12) a report in respect of liability as referred to in subsection (1) is not submitted within the period of the exemption referred to in article 7 or the accountability report referred to in subsection (1) is refused, the prevailing conditions as follows: a. guarantee of import duties are disbursed over raw materials that have not been dipertanggung-jawabkan or are denied full responsibility-the answer; and b. the company administrative sanctions are fines in accordance of legislation in the field of customs. CHAPTER VII MONITORING and EVALUATION Article 18 (1) the Head Office of ELECTION COMMISSION or the region or designated officer conduct monitoring and evaluation against the publication of NIPER Liberation periodically at least once within 1 (one) year from the date of publication of the Decree NIPER. (2) based on risk management, the head of the regional office or ELECTION COMMISSION or the designated officer may conduct an examination of the field against the supplies of raw materials, goods in process, the result of production and the rest of the production process. (3) in the framework of supervision and service facilities exemption, the Director General of customs and Excise may determine the ELECTION COMMISSION regional office or the place of supervision and service facilities of liberation. Article 19 (1) the results of the examination field as stipulated in article 18 paragraph (2) and the report on audit results customs can be relied upon to conduct the evaluation of the above facilities Exemption has been granted and the accountability for the completion of the raw material. (2) in the case based on the results of the audit found the physical difference of raw materials in excess of the amount of raw materials as stated in the report of the raw materials already accounted for as stipulated in article 17, the company is obliged to pay import duty and sanction the administration of fines appropriate laws-invitation in the field of customs. (3) the implementation of the audit in a certain period does not: a. the obligation of the company to submit a report of the audit period in question on accountability; and b. does not eliminate the process of disbursement of collateral for the notification of the customs import outside the audit period in question. www.djpp.kemenkumham.go.id 2011, no. 94313 CHAPTER VIII first part of SANCTIONS freezing and revocation of NIPER Liberation article 20 (1) exemption of NIPER frozen in terms of: a. the Company does not apply for a change of data of the NIPER Exemption as stipulated in article 5; b. do not bail out import duties, taxes in order to import, and/or administrative sanctions in the form of a fine up to maturity; c. did not submit a report questioned as referred to in article 17; d. do not submit the required documents in the implementation of the monitoring and evaluation referred to in Article 18; and/or e. allegedly committing criminal acts in the field of customs with proof of commencement. (2) in case the exemption frozen NIPER, companies cannot obtain Exemption facilities upon the Import of raw materials as referred to in article 2 paragraph (1). Article 21 the Exemption frozen NIPER as referred to in article 20 may be enforced again, in terms of: a. the Company has obtained the approval of the changes to the data Liberation NIPER; b. has been paying off the entire debt of import duties, taxes in order to import, and/or administrative sanctions fines; c. has liability report as referred to in article 16; d. have submitted the required documents in the implementation of monitoring and evaluation; and/or e. no proven crime customs. Section 22 (1) exemption of NIPER revoked in terms of: a. the Company does not apply for a change of data of the NIPER Exemption referred to in article 5 for a period of thirty (30) days from the date of freezing NIPER Exemption referred to in article 20 paragraph (1) letter a; b. do not pay off the entire debt of import duties, taxes in order to import, and/or administrative sanctions in the form of fines www.djpp.kemenkumham.go.id 2011, no. 943 14 referred to in article 20 paragraph (1) letter b until the publication of a letter forced; c. do not import or export with the release in a row within the period referred to in article 7 paragraph (2) letter a and article 7 paragraph (1) letter b; d. do the demolition and/or stockpiling raw materials outside the locations listed in the NIPER Exemption referred to in article 12 paragraph (1) and are not given the approval by the head of Office or ELECTION COMMISSION referred to in article 12 paragraph (2); e. does not perform its own processing activities, Assembly, and/or the installation as referred to in article 13; f. do subcontracting without fulfilling the criteria referred to in Article 14 paragraph (1); g. do subcontracting without meeting the requirements referred to in Article 14 paragraph (2); h. acted dishonest in his efforts, among other things making incorrect conversion and resulting in losses to the State. i. evidently doing criminal acts in the field of customs based on the ruling of the Court; j. changed status to Bonded Area Entrepreneurs or Entrepreneurs in the area of Bonded; k. was declared bankrupt on the basis of the ruling of the Court; b. do not organise accounting on the basis of accounting principles generally accepted in Indonesia; m. had the financial statements stated by public accountant with a disclaimer or adverse opinions; n. do not keep well and keep in a place of its business books and records as well as documents relating to his business activities for 10 (ten) years; o. do not submit books, notes, and/or documents relating to its business activities based on the reports on Audit results Customs and/or excise tax; q. does not meet the requirements to have an excellent reputation as referred to in article 3 paragraph (2) letter a; q. does not meet the requirements to obtain the liberation of NIPER as stipulated in article 3 paragraph (2) based on the results of evaluation and monitoring as referred to in article 18 paragraph (1); and/or r. apply to do revocation NIPER liberation. (2) in the event of NIPER Exemption revoked, business entity is obligated to pay off the entire Bill is owed in accordance of legislation in the field of customs. www.djpp.kemenkumham.go.id


2011, no. 94315 (3) in the event of NIPER Exemption was revoked because the change of status to become Bonded Area Businessman or entrepreneur at Bounded Areas as referred to in paragraph (1) Letter j, for raw materials that have not been resolved liability kepabeanannya, all still in the period of the exemption, can be Bonded Area and beginning balances are treated as imported goods with suspension of import duties. (4) in order to repeal the exemption, NIPER can advance customs audit done. The second part of article 23 Fines the company administrative sanctions are fines of at least 100% (one hundred percent) and at most 500% (five hundred percent) of the import duties which should be paid, in respect of the company: a. do not disassemble and/or stockpiling raw materials got the exemption at a location listed in NIPER Exemption or any other location that has got the approval of the head of the regional office or ELECTION COMMISSION , as stipulated in article 12 paragraph (1) and article 12 paragraph (2); b. do not conduct themselves throughout the processing, Assembly, and/or the installation as referred to in article 13; c. not to export the results of Production referred to in Article 15 or not reported up to the period of the exemption referred to in article 17 paragraph (8); d. do not cultivate raw material by obtaining Liberation in accordance of the provisions referred to in article 17 paragraph (9); e. up to limit the period of the exemption, the report Export liability not delivered or denied as stipulated in article 5 clause (12); f. do not meet the conditions of the subcontract as stipulated in article 14; and/or g. found physical raw materials exceeded the difference report raw materials already accounted for as stipulated in article 19 paragraph (2) of article 24 the fines referred to in Article 23 is the fine set out in appropriate tiered legislation governing administrative sanctions and fines in the field of customs. www.djpp.kemenkumham.go.id 2011, no. 943 of 16 CHAPTER IX miscellaneous PROVISIONS Article 25 (1) treatment of taxation upon the Import of raw materials by the company that acquired the appropriate Exemption laws NIPER-invitation in the field of taxation. (2) the tax Treatment of imported goods subject to excises over by companies that obtain the corresponding Exemption laws NIPER-invitation in the field of customs. (3) Customs Treatment out against the results of the raw material Production facilities appropriate Exemption laws-invitation in the field of customs. Article 26 (1) a company that has received an exemption, facilities are not able to utilize the facilities of customs to bonded areas. (2) in case the company will utilize the facilities for customs bonded areas, the company should switch from the recipient the recipient company Exemption facilities on-site customs to bonded areas. (3) in case the company switched into the recipient company for the customs bonded facility referred to in subsection (1), towards the realization of the Export was done by the company can be taken into account in the determination of the limits of production results from the sale of the bonded to another place in the area of customs. CHAPTER X TRANSITIONAL PROVISIONS article 27 entry into force By regulation of the Minister of this, apply the following conditions: a. Against a business entity that has possess NIPER based on the decision of the Minister of finance Number 580/KMK. 04/2003 of Tatalaksana Ease Import Export and Pengawasannya as it has several times changed with the regulation of the Minister of Finance No. 15/FMD. 011/2011, to obtain compulsory Exemption apply to obtain the liberation of NIPER based on this ministerial regulation within a period of not longer than December 31, 2012. b. in the event that a business entity does not apply until the liberation of NIPER time limit referred to in subparagraph www.djpp.kemenkumham.go.id 2011, no. 94317 a, NIPER which has been owned by business entities have been frozen until the revocation process was completed. c. in case of NIPER frozen, provisions on the liability of business entities to perform export and realization of case report remains valid. d. in case of NIPER is revoked, the collateral for the raw materials that have not been accounted for liquidated damages. e. in the event of a business entity that has possess NIPER, but don't yet have the NIPER exemption, the following conditions apply: 1) on raw materials imported by a business entity that has possess NIPER before the enactment of this by getting a ministerial regulation facilities Ease Import Export Goals, the business entity is obligated to complete accountability for the longest on March 31, 2013 against the Import Export Destination Amenity facilities received based on the decision of the Minister of finance Number 580/KMK. 04/2003 of Tatalaksana Ease Import export and Destination Pengawasannya as it has several times changed with the regulation of the Minister of Finance No. 15/FMD. 011/2011; 2) on raw materials imported after the entry into force of this regulation of the Minister of finance by obtaining convenient Import Export Destination, a business entity that has possess NIPER facility Exemption and must complete a liability based on the regulation of the Minister of finance. f. Towards a business entity that has possess NIPER based on the decision of the Minister of finance Number 580/KMK. 04/2003 of Tatalaksana Ease Import Export and Pengawasannya as it has several times changed with the regulation of the Minister of Finance No. 15/FMD. 011/2011, must satisfy the conditions regarding the utilization of information technology as mentioned in article 3 paragraph (2) letter i within a period of not longer than December 31, 2012. g. in case of business entities switch from receiver facilities Ease Imports Objective the Export facilities for customs bonded areas, export and realization towards submission to the bonded area has been done by the business entity can be taken into account in the determination of the limits of production results from the sale of the bonded to another place in the area of customs. h. the accountability report was submitted by a business entity that has possess NIPER before entry into force of this regulation of the Minister and is still in the process of research, the completion of www.djpp.kemenkumham.go.id 2011, no. 955 18 studies carried out on the basis of a decision of the Minister of finance Number 580/KMK. 04/2003 of Tatalaksana Ease Import Export and Pengawasannya as it has several times changed with the regulation of the Minister of Finance No. 15/FMD. 011/2011 in the longest time period on April 1, 2014. CHAPTER XI CLOSING PROVISIONS Article 28 further Provisions concerning: a. the application of risk management in the framework of the customs inspection, selectively applying the risk management in the framework of an endorsement of conversion, and the application of risk management in the framework of the examination of the field; b. procedures for the filing of a petition for release of NIPER and granting Exemptions as well as change of NIPER NIPER Liberation; c. procedures for freezing and for the removal of NIPER Liberation; d. procedures for the filing of the petition and publishing Exemption; e. procedures for the submission of reports, preparation of answers-responsible elements of the conversion data, and report format; f. procedures for the monitoring and evaluation of the publication of the NIPER Liberation; and g. the procedures for determination of the regional offices or the place of supervision and service facilities Exemption as stipulated in article 18 paragraph (3), subject to the Regulations the Director General of customs and Excise. Article 29 this Ministerial Regulation comes into force on April 1, 2012. www.djpp.kemenkumham.go.id 2011, no. 94319 so that everyone knows it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia. Established in Jakarta on 28 December 2011 the INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., Enacted in Jakarta on December 28, 2011 MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id