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(7) In terms of the request as referred to in paragraph (3) approved, the Head of the Region Office or the KPU on behalf of the Minister publishes NIPER Liberation.

(8) In terms of the invocation as referred to in paragraph (3) rejected, the Head of the Territory Office or the KPU delivered a notice letter by stating the reason for rejection.

Article 4

The business agency once committed the criminal conduct and/or excise that has had the legal power that fixed and/or who have been declared pailit by the court and/or the Person who be responsible for any business entity that has committed criminal conduct and/or excise that has a fixed legal force and/or has been declared bankruptcy by the court, cannot be granted the DeliverER of Liberation for the term. time for 10 (ten) years from the completion of criminal and/or pailit designation.

Section 5

In case there is data change in NIPER Liberation, the Company must apply to the Chief Office The region or the KPU for data changes of NIPER Liberation is intended.

BAB III

LIBERATION

First section

Request for Release

Section 6

(1) To obtain the Liberation as referred to in Article 2 of the paragraph (1), the Company must apply to the Chief Office The region or the KPU that publishes the Liberation NIPER by attaching it:

a. the Import plan which lists the estimated number and value of the required Baku Materials in the Liberation period and the port listing where the demolition is;

b. An Export Plan which lists the estimated amount and value of the Production Results generated in the Release period;

c. The written explanation of the production period, i.e. the length of time required by the Company to perform production;

d. Import permission from the related instance in the event of the income of the Default Materials in effect of the limitations provision;

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e. conversion, is a written statement from the Company regarding the composition of the use of raw materials for each Production Results unit; and

f. Export contracts.

(2) In certain matters based on risk management, the Head of the Area Office or the KPU may request the passage of the conversion as referred to in paragraph (1) letter e to the technical instance associated or by the professional institution that be recognized by the related technical agencies.

(3) Any charges arising from the request of the conversion authorization as referred to in paragraph (2) are charged to the Company.

(4) For the request to obtain the Liberation as contemplat on paragraph (1), the Head of the Region Office or the KPU gives consent or a rejection in the most prolonged period of 14 (fourteen) days of work since the full request was received.

(5) In terms of the request as referred to in paragraph (1) approved, the Head of the Regional Office or the KPU on behalf of the Minister publishes decision regarding the Liberation which sets out the details of the type and the amount of Baku Materials granted the Liberation, the Liberation period, the port of the demolition site, and the expiring term of the decision regarding the Liberation.

(6) In terms of a request as referred to in paragraph (1) rejected, Head of Area Office or KPU submit a notice letter by stating the reason for rejection.

The Second Section

The Period of Liberation

Article 7

(1) The Release Period as referred to in Section 6 of the paragraph (5) represents the period given to Company to implement the Export realization.

(2) The Period of Liberation as referred to in paragraph (1) is granted in the term:

a.most at 12 (twelve) months from the date of the import customs notification registration date; or

b.exceeds the time frame as specified in the case of a Company have a production period of more than 12 (twelve) months of imported Baku Materials after receiving permission from the Head of the Territory Office or the KPU.

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BAB IV

IMPORT, WARRANTY, CUSTOMS INSPECTION, AND PROCESSING, ASSEMBLY, AND/OR INSTALLATION OF RAW MATERIALS

First Section

Import Of Default Materials

Section 8

At The Import Of Baku Materials Granted the rights to the Cloud Service, are provided in accordance with the terms of the IBM International Terms of Service ("Terms of Service"), which are subject to the terms of the IBM International Program Terms ("Terms of Service").

Article 9

At the Import of Baku Materials which have been granted Liberation based on decision regarding the Liberation as referred to in Article 8, the Company must submit an import customs notice document by listing the decision number regarding the Liberation on the Import and Import facility requirements column.

Part Second

Warranty

Section 10

(1) The Company is obliged to submit a warranty to the Directorate General of Customs and Excise during:

. The Liberation period as referred to in Section 7; and

b.term of completion Report of the liability report.

(2) Warranty is submitted as Referred to in verse (1) as the size of a custom of the Baku Materials as notified in the import customs notice.

(3) The import duties as referred to in verse (2) include the import duties of the antidumping, the import duties, the duties of duty, the import duties, and the duties of the import duties. security, and/or duties in retaliation.

(4) The form, time, and order of submission of warranties as referred to in paragraph (1) are performed according to the rules of the invitation-in-field of kepabeanan.

The Third Section

Examination Customs

Article 11

(1) Customs and Excise officials conduct a customs inspection of the Import customs notifications submitted by the Company.

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(2) customs checks as referred to in paragraph (1) are performed selectively based on risk management.

(3) In terms of the customs examination results as referred to by paragraph (1) are found the absence of the tariff and/or customs value, the Company must make an adjustment of the warranty value throughout it can be believed that the type of goods imported in accordance with the goods listed in the decision regarding the Liberation as intended in Article 6 of the paragraph (5).

(4) In regard to the results of the customs exa number; b. copy proof of ownership or location control of the warehouse

Default Materials stockpiling, production process site plant, and production stockpile of production items;

c. copy the industrial enterprise permit and its changes; d. list of sub-contract recipients; and e. list of Production and Materials Results plans.

(4) In case the business entity has more than 1 (one) plant location, the submission of the request to obtain the Liberation NIPER is addressed to the Head of the Regional Office or KPU which oversees the location The factory has the largest volume of Import activities.

(5) On the request as referred to in paragraph (3), the Head of the Regional Office or the KPU or the appointed official conducts administrative research and field inspection.

(6) The Head of the Area Office or the KPU gives consent or a rejection of the request as referred to in 5 (forty-five) days of employment since the account of the account is accepted.

(11) In the case of the the account of the liability as referred to in paragraph (1) is approved, assurances are returned as large as the import duties of the Default Materials produced by the exported product.

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(12) In the case of the liability report as referred to in the paragraph (1) not submitted in the term of the Liberation period as referred to in Section 7 or the liability report as referred to on the paragraph (1) rejected, the following terms apply:

a. A guarantee is diluted by a custom of a Default Material that has not been answered or denied any responsibility; and

b. The company is subject to administrative sanction of a fine by law in the field of pabeeness.

BAB VII

MONITORING AND EVALUATION

Article 18

(1) The Head of the Regional Office or KPU or designated official conducting monitoring and evaluation of the issuer of the Liberation NIPER is at least once in 1 (one) the year since the anniversary of the NIPER Publishing Decree.

(2) Based on risk management, Head of Area Office or KPU or designated officials may conduct field checks on the supplies of Baku Materials, the goods in the process, Production Results and the rest of the production process.

(3) In Supervision and service of the Liberation facility, the Director General of Customs and Excise can determine the Regional Office or the Commission on the supervision and services of the Liberation facility.

Article 19

(1) The results of field inspection as referred to in Section 18 of the paragraph (2) and the report of the results of the audit of the pabeanan may be made to conduct an evaluation of the given Liberation facility and the accountability of the completion of the Baku Materials.

(2) In terms of the basis of the audit results were found the physical difference of the Baku Materials exceeded the amount of raw materials as Listed in the report of the Default Materials already accounted for as referred to in Article 17, the Company is required to pay import duties and administration sanctions in accordance with the rules of the law-invitation in the field of pabeeness.

(3) The execution of an audit in a given period does not eliminate:

a. The Company's obligation to deliver the accountability report on the audit period is in question;

b. does not eliminate the warranty process for the import customs notice outside the intended audit period.

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BAB VIII

SANCTION

First section

Freezing and repealing NIPER Liberation

Article 20

(1) NIPER Liberation is frozen in terms of the Company: a. not apply for the change in data change NIPER Liberation

as referred to in Article 5; b. do not pay off the import debt, taxes in the import order,

and/or administration sanctions are fines until due;

c. do not deliver the answers report as referred to in Article 17;

d. do not submit the required documents in the execution of monitoring and evaluation as referred to in Article 18; and/or

e. expected to commit criminal conduct in the field of pausing with sufficient initial evidence.

(2) In terms of the Liberation of the Liberation freeze, the Company may not obtain the Liberation facility on the Import of Baku Materials as referred to in Article 2 of the paragraph (1).

Article 21

NIPER Liberation freezes as referred to in Section 20 can be reenacted, in the case of the Company:

a. has obtained the approval of the data changes of the Liberation of Liberation; b. have paid off the entire customs debt, taxes in the import order,

and/or administrative sanctions of fines; c. have delivered the accountability report as

referred to in Article 16; d. have submitted the required documents in the implementation of

monitoring and evaluation; and/or e. not proven to commit sanity criminal.

Article 22

(1) NIPER Liberation is revoked in the case of the Company:

a. not apply for the change of data for the Liberation of the Liberation, as referred to in Section 5 within 30 days from the expiration date of the Liberation of the Liberation, as referred to in Section 20 of the paragraph (1) of the letter a;

b. do not pay all import debts, taxes in the order of import, and/or administrative sanction of fines as

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referred to in Section 20 of the paragraph (1) letter b to the publication of a forced letter;

c. do not perform Import or Export with the Liberation facility in a row in the timeframe as intended in Article 7 of the paragraph (2) of the letter a and Article 7 of the paragraph (2) of the letter b;

d. conduct the demolition and/or stockpiling of the Default Materials outside the premises set forth in the Liberation of the Liberation (paragraph 12) and not granted approval by the Chief Office or the KPU as referred to in Section 7. 12 verses (2);

e. Does not conduct any such processing, assembly, and/or installation activities referred to in Section 13;

f. subcontract without meeting the criteria as referred to in Article 14 of the paragraph (1);

g. doing subcontracting without meeting the requirements as referred to in Article 14 of the paragraph (2);

h. acted dishonest in its efforts, among others making the conversion untrue and resulting in state losses.

i. has been shown to have committed a felony in the field based on the court ruling;

j. changed status to Bonded District Entrepreneur or Employers in the Tied Area;

k. stated pailit based on the court ruling; l. does not host bookkeeping based on principles

accounting applicable general in Indonesia; m.has a financial report stated by the Office

Public Accountant with opinion disclaimer or adverse; n. does not store and maintain well in place

His business books and records as well as documents related to his business activities for 10 (ten) years;

o. Does not submit a copy of the file to the IBM Cloud Service. not to meet the requirements of a very good reputation as referred to in Section 3 of the paragraph (2) of the letter a;

q. not meet the requirements to obtain the DeliverER NIPER as referred to in Section 3 of the paragraph (2) under the results of the evaluation and monitoring as referred to in Article 18 of the paragraph (1); and/or

r. submitted a request for revocation of the Liberation NIPER.

(2) In the case of the Liberation of the NIPER revoked, the business entity is required to pay off the entire bill of debt in accordance with the laws of the paetherness.

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(3) In terms of NIPER Liberation revoked due to status change becoming a Binding Region Entrepreneur or Employers in the Bound Region as referred to in paragraph (1l the finished Liberation period is not processed, does not apply. assembled, not installed, not exported, or not reported in the liability report, valid provisions as follows:

a. A guarantee is being diluted as a duty on top of the Default Materials;

b. The company is charged with administration of fines in accordance with law enforcement.

(10) For the delivery of the accountability report as referred to in paragraph (1), the Head of the Regional Office or the KPU or the designated official agrees or refuses in the most prolonged term of 4raph (3),

is governed by the Regulation of the Director General of Customs and Excise.

Article 29

Rules The minister came into force on 1 April 2012.

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For everyone to know, ordered the invitational of the Minister's Ordinance with its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 28 December 2011 MINISTER OF FINANCE REPUBLIC OF INDONESIA,

AGUS D.W. MARTOWARDOJO

PROMULRED IN JAKARTA ON 28 DECEMBER 2011

MINISTER FOR LAW AND HUMAN RIGHTS

REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN

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