Regulation Of The Minister Of Finance Number 37/fmd. 04/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 37/PMK.04/2013 Tahun 2013

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BN 335-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 335, 2013 the MINISTRY of finance. Customs. Duty-free Shops.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 37/FMD. 04/2013 ABOUT DUTY-FREE SHOPS with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the provisions regarding the duty-free shops have been set up in the decision of the Minister of finance Number 128/KMK. 05/2000 on duty-free shops;
b. that has been the establishment and Government Regulation Number 32 in 2009 about the Hoarding of bonded, necessary adjustments towards the provisions on free shops referred to in subparagraph a;
c. that based on considerations as mentioned in the letter a and letter b, as well as in order to implement the provisions of article 48 the Government Regulation Number 32 in 2009 about the Hoarding of bonded, needs to set a regulation of the Minister of finance regarding duty-free shops;
Remember: 1. Act No. 6 of 198 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional State Gazette Number 3262), as amended by Act No. 16 of 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional State Gazette Number 4999);
2. 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 with Act No. 36 of 2008 (State Gazette of the Republic of Indonesia Year 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893);
3. 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 in 2009 (State Gazette of the Republic of Indonesia year 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069);
4. 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);
5. 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 (State Gazette of the Republic of Indonesia Number 105 in 2007 an additional Sheet of the Republic of Indonesia Number 4755);
6. Government Regulation Number 32 in 2009 about Hoarding Bonded (Gazette of the Republic of Indonesia Number 61 in 2009, an additional Sheet of the Republic of Indonesia Number 4998);
Decide: define: REGULATION of the MINISTER of FINANCE of DUTY-FREE SHOPS.

CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Minister, is: 1. Customs legislation is Act No. 10 of 1995 on customs as amended by Act No. 17 of 2006.
2. The tax legislation is Act No. 11 of 1995 about the tax as amended by Act No. 39 of 2007.
3. 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.
4. 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.
5. Place Hoarding Bonded is a building, place, or certain eligible regions used to hoard things with a specific purpose by obtaining the suspension of import duties.
6. Duty-free shops is where Hoarding Bonded to hoard things the origin of import and/or origin of the goods to the Customs Area for sale to certain people.
7. The organizer of the duty-free shops at once Duty-free Store Entrepreneur who then called Entrepreneurs TBB is the law of Indonesia and domiciled in Indonesia, who did the original hoard things activities import and/or origin of the goods to the Customs Area for sale to certain people.
8. Space Hoarding is part of duty-free shops in the form of a space that is owned/controlled by the Entrepreneur TBB to: a. hoard or store of goods import and/or origin of goods origin elsewhere in the Customs Area; and b. the place he did physical examinations by the Directorate General of customs and Excise.
9. Sales Space is part of the duty-free shops in the form of a space that is owned/controlled by the Entrepreneur TBB to: a. sell; and/or b. submit, goods imported and/or origin of goods origin elsewhere in the Customs Area. 10. the Minister is the Minister of Finance of Republic of Indonesia.

11. The Director General is the Director General of customs and Excise.
12. Customs Offices is the Office within the Directorate General of customs and Excise Customs obligations fulfillment place in accordance with the Customs legislation.
13. Customs and Excise Officials are officials of the Directorate General of customs and Excise in the Office designated to carry out certain specific tasks appropriate Customs legislation.
14. In order to Import Tax hereinafter abbreviated PDRI is value added tax (VAT), tax sales over luxury goods (PPnBM), and/or income tax (PPh) section 22.
Article 2 (1) duty-free shops and Customs was fully under the supervision of the Directorate General of customs and Excise.
(2) in the framework of supervision against duty-free shops as referred to in paragraph (1) of the customs inspection done.
(3) the Customs Examination referred to in subsection (2) includes the study of documents and physical inspection of the goods. (4) the Customs Examination referred to in subsection (2) is performed selectively based on risk management.

Article 3 duty-free shops can be located at: a. the departure terminal of the international airport in the Customs Area;

b. International departure terminals at major ports in the area of Customs;
c. transit point on international airport departure terminal which is a special place for the passenger transit destinations abroad in the area of Customs;
d. place the departure terminal in transit on the main port which is a special place for the passenger transit destinations abroad in the area of Customs; or e.  in the city.

Article 4 (1) duty-free shops should have: a. space hoarding; and b. the sales room.
(2) to duty-free shops located at the international airport and the main port as referred to in article 3 a to the letter with the letter d, Hoarding can be a single location with no sales.
(3) to duty-free shops located within the city as stipulated in article 3, letter e of hoarding and Sales Spaces must be located in a single location of duty-free shops.
(4) space Hoarding that is one location with the sale referred to in subsection (2) must be in the area of the airport or major port location of Spaces Sales are concerned.
(5) the transfer of goods from Landfill Space to a separate location sales Space referred to in paragraph (2) was done with the approval of the Customs and Excise Officials by using the form on the transfer of goods. (6) for goods that have been purchased in duty-free shops should be left in the sale.

CHAPTER II ESTABLISHMENT of the DUTY-FREE SHOPS of article 5 (1) in duty-free shops done organization of duty-free shops and concessions of the duty-free shops.
(2) Organization of duty-free shops and concessions of the duty-free shops as mentioned in subsection (1) is conducted by Businessman TBB.
Article 6 (1) the designation of places as a Duty-free Shop and the granting of permission as an entrepreneur TBB for a period of time set by the Director General on behalf of the Minister.
(2) the stipulation and consent referred to in subsection (1) applies the longest 3 (three) years and can be extended by the Director General on behalf of the Minister.
Article 7 (1) to obtain the designation of places as duty-free shops and permits Entrepreneurs TBB as stipulated in article 6 paragraph (1), the party will become entrepreneurs TBB must apply to the Minister in particular the Director General through the Chief of the local Customs Office.
(2) the Application referred to in subsection (1) must be enclosed with: a. proof of ownership or mastery of a certain place or building which has clear boundaries following a map location/venue and plan the layout/floor plan which will be made duty-free shops;
b. the business place license, documents the environment, trade, business licence and other necessary permission from related technical agencies; and c. the inaugural as a Taxable Entrepreneur and has delivered the notice of Annual income tax last tax year for which it is already mandatory Notification of the annual letter.
(3) Upon application as referred to in paragraph (2), the head of the Customs Office doing research and continued to file an application to the Director General for a period of not longer than 15 (fifteen) working days since the application was received in full with accompanied events: a. examination locations; and b. the recommendation from the head of the Customs Office.
(4) upon application as referred to in paragraph (3), the Director-General on behalf of the Minister gives approval or rejection in writing within 10 (ten) working days since the application was received by the Director General.

(5) in terms of application as referred to in paragraph (3) was adopted, the Director-General on behalf of the Minister to publish the decision on the determination of the place as a Duty-free Shop and the granting of permits Entrepreneurs TBB.
(6) in case of application as referred to in paragraph (3) is refused, the Director General delivered a notification letter stating the reason for denial.
Article 8 of the company and/or the person who is responsible for the company's been doing criminal acts in the field of customs and/or excise tax which has had legal power fixed and/or has been declared bankrupt by the Court, could not be given approval as an entrepreneur TBB for 10 (ten) years counted since completed serving the criminal and/or the assignment in bankruptcy.

Article 9 (1) to be granted an extension of determination as a Duty-free Shop and permits Entrepreneurs TBB, employers must apply for an extension of the TBB determination as duty-free shops and permits Entrepreneurs TBB prior period designation and/or consent as stipulated in article 6 paragraph (2) ends.
(2) the application for an extension referred to in paragraph (1) is filed with the Minister in particular the Director General through the Chief of the Customs Office which oversees, enclosed with: a. a decision determination as duty-free shops and permits Entrepreneurs TBB;
b. proof of ownership or mastery of a certain place or building which has clear boundaries following a map location/venue and layout/floor plan of the duty-free shops;
c. places of Business Licences, the environmental document, Permit trading business, and other necessary permission from related technical agencies; and d. the inaugural as a Taxable Entrepreneur and has delivered the notice of Annual income tax last tax year for which it is already mandatory Notification of the annual letter.
(3) Upon application as referred to in paragraph (2), the head of the Customs Office conducts research, provides recommendations, and forward a file an application to the Director General in writing within 7 (seven) working days since the application was received in full.
(4) upon application as referred to in paragraph (2), the Director-General on behalf of the Minister gives approval or rejection in writing within 10 (ten) working days since the application for forwarding from the Head Office of Customs as referred to in paragraph (3) was accepted in full by the Director General.
(5) in terms of application as referred to in paragraph (2) was adopted, the Director-General on behalf of the Minister to publish decisions determination as an extension of the duty-free shops and permits Entrepreneurs TBB.
(6) in the event the application referred to in subsection (2) is refused, the Director General delivered a notification letter stating the reason for denial.
(7) in terms of the determination of the place as a Duty-free Shop and permits Entrepreneurs TBB ends and the application for an extension referred to in paragraph (1) has not gotten approval: a. against imported goods, which included duty-free shops free of import duties and/or taxes withheld and PDRI; or b. against goods origin elsewhere in the Customs Area, which included duty-free shops free of value added tax or value added tax and sales tax up luxury goods.
CHAPTER III TREATMENT CUSTOMS and TAXATION article 10 (1) Incorporation of imported goods to duty-free shops that come from the outside: a. the Customs Area;

b. bonded warehouse; and/or c. other duty-free shops, given the suspension of import duties, tax exemption, and/or no admission PDRI.
(2) the intake of goods to duty-free shops that come from another place: a. in the Customs Area; and/or b. other duty-free shops the goods originated from somewhere else in the area of Customs tax exemption, granted and/or are free of value added tax or value added tax and sales tax up luxury goods.
(3) Incorporation of imported goods to duty-free shops that come from free given the suspension of import duties, tax exemption, and/or no admission PDRI.
(4) insertion of the goods to duty-free shops that come from the area of the free goods originating from other places in the area of Customs tax exemption granted and/or are free of value added tax or value added tax and sales tax up luxury goods.
(5) against the intake of goods from the bonded warehouse as referred to in paragraph (1) letter b, employers make compulsory bounded warehouse labelled tax receipt stamp value added tax or value added tax and sales tax over luxury goods are free.
(6) the provisions concerning the treatment of value added tax or value added tax and sales tax over luxury goods are free upon insertion of the goods referred to in subsection (5) must be met by every entrepreneur TBB.
(7) the treatment of value added tax or value added tax and sales tax over luxury goods are free upon insertion of the goods referred to in subsection (5) must be applied by Employers using TBB tax invoice as set forth in the legislation in the field of taxation.
(8) in respect of the provisions referred to in subsection (6) and subsection (7) is not met by the entrepreneur TBB, upon payment of value added tax or value added tax and sales tax over luxury items which should not be imposed, it cannot be credited.
(9) Goods referred to in subsection (1) and paragraph (2), is not an item to be consumed in the duty-free shops are concerned.
Article 11 (1) a specific person who has the right to buy goods in duty-free shops located at the international airport and the main port as referred to in article 3 letter a, letter b, letter c, letter d and with free import duties and customs as well as PDRI is: a. persons who travel abroad; or b. the passengers who were in transit in the area of Customs with the purpose to a foreign country.
(2) on purchasing goods at duty-free shops as mentioned in subsection (1) is done by showing a passport and proof of passengers (boarding pass).
Article 12 (1) the particular Person is entitled to purchase goods at duty-free shops located within the city as stipulated in article 3 of the letter e by obtaining the liberation of import duties and taxes as well as PDRI no admission is: a. a member of the diplomatic corps serving in Indonesia with his family, a company based in Indonesia following a diplomatic institution;
b. the officials/experts working on international agencies in Indonesia have diplomatic immunity and their families; and c.  foreign tourists that will come out of the Customs Area.
(2) the members of the diplomatic corps as referred to in paragraph (1) letter a and officials/experts who worked on the international agencies on Indonesia as referred to in paragraph (1) letter b must be a foreign nation and recommended by technical agencies concerned.
(3) the family as referred to in paragraph (1) letter a and letter b is a legal husband or wife in accordance with the legislation.
(4) in the case of goods bought in duty-free shops by a particular person who has the right mentioned in paragraph (1) letter a represents the goods subject to excise, purchases are restricted in the amount stipulated by related technical agencies based on the principle of reciprocity with getting tax exemption.
(5) in the case of goods bought in duty-free shops by a particular person who has the right mentioned in paragraph (1) letter b excise taxable goods, is given on the basis of recommendations by the related technical agencies in the amount of at most: a 10 (ten) liters of drinks containing ethyl alcohol per adult per month; and/or b. 300 (three hundred) Rod sigaret or 100 (one hundred) Rod cigars or 500 (five hundred) grams of tobacco slice/other tobacco results per adult per month or in case of more than one type of tobacco proceeds, equivalent to the number of comparisons per type of tobacco results, by getting the tax exemption.
(6) the purchase of goods by a foreign tourist who will be outside the Customs Area as referred to in paragraph (2) Letter c, delivery of purchased items must be made in duty-free shops located in: a. International departure terminal airport in the Customs Area; or b. the international departure terminal at the main port in the area of Customs, which has the same name with the duty-free shops are located in the city where the purchase of goods.
Article 13 (1) the members of the diplomatic corps as stipulated in article 12 paragraph (1) letter a and officials/experts working on international agencies in Indonesia have diplomatic immunity as stipulated in article 12 paragraph (1) letter b who will buy the goods in duty-free shops, must have a card control.
(2) to get the full card, members of the diplomatic corps or the officials/experts who worked on the international agencies on Indonesia as referred to in paragraph (1), must apply in writing to the Director-General with the attach: a. photocopy of passport;

b. fitting the photo of the person concerned; and c.  the recommendations of the related technical agencies at least contain: 1. name, nationality, and position of the person concerned;

2. name and nationality of the husband or wife of the person concerned;

3. the name of the agency or agencies concerned working place;

4. service; and 5. limit the number of items that can be purchased at duty-free shops.
(3) in case of the husband or wife of the person concerned as referred to in paragraph (1) be appealed to reserve the right to buy at duty-free shops, requests as referred to in paragraph (2) is also enclosed with a photocopy of the identity as well as photo husband or wife the person concerned.

(4) upon application as referred to in paragraph (2), the Director General gives approval or rejection in writing within 10 (ten) working days since the petition was accepted in full by the Director General. (5) in terms of application as referred to in paragraph (2) was adopted, the Director-General issued the card control.
(6) in the event the application referred to in subsection (2) is refused, the Director General delivered a notification letter stating the reason for denial. (7) a card of control referred to in subsection (4) apply for a period of not longer than 1 (one) year.

Article 14 (1) to be given an extension card control, members of the diplomatic corps as stipulated in article 12 paragraph (1) letter a and officials/experts working on international agencies in Indonesia have diplomatic immunity as stipulated in article 12 paragraph (1) letter b, must apply for a renewal card control as stipulated in article 13 paragraph (1), before or after the period referred to in Article 13 paragraph (7) to an end.
(2) in the case of card control has ended a period of validity period, purchasing goods at duty-free shops could not be served.
(3) the application for an extension referred to in paragraph (1) proposed to the Director-General, enclosed with: a. a long control card;

b. photocopy of passport;

c. fit the photo of the person concerned; and d. a photocopy of identity as well as photo husband or wife the person concerned, in terms of the husband or wife of the person concerned will be petitioned to reserve the right to buy at duty-free shops.
(4) Upon application as referred to in paragraph (3) the Director General gives approval or rejection in writing within 10 (ten) working days since the petition was accepted in full by the Director General.
(5) in terms of application as referred to in paragraph (3) was adopted, the Director-General to publish the new control card.
(6) in case of application as referred to in paragraph (3) is refused, the Director General delivered a notification letter stating the reason for denial.
Article 15 (1) the members of the diplomatic corps as stipulated in article 12 paragraph (1) letter a and officials/experts working on international agencies in Indonesia have diplomatic immunity as stipulated in article 12 paragraph (1) letter b can file a change control card as stipulated in article 13 paragraph (1) to the Director General.
(2) to get the card changes the control referred to in subsection (1), members of the diplomatic corps or the officials/experts working on international agencies in Indonesia have diplomatic immunity, apply in writing to the Director General by attaching the recommendations of related technical agencies as well as the documents that support the changes to the data in the card control.
CHAPTER IV obligations, responsibilities, and RESTRICTIONS article 16 Entrepreneurs TBB obligated: a. the name of the company put up a sign at a place that can be seen clearly by the public;
b. provide working space, means work, and decent facilities for Customs Officials to run the service and supervision functions;
c. make a recap of the top monthly income, expenses, and supplies goods in duty-free shops and presented to the Customs Office Head who oversaw at least 10 (ten) months;
d. separated by giving a clear sign it and/or a certain boundaries of goods originating from outside the Customs Area and items that come from other places in the area of Customs are hoarded in the living room of hoarding;
e. utilizing information technology management of the income and expense items that are accessible for the sake of examination by the Directorate General of customs and Excise and/or the Directorate General of Taxation by first coordinate with the Directorate General of customs and Excise.
f. have the staple Goods Taxable Employers Number Customs (NPPBKC) in terms of the kind of stuff hoarded goods subject to excises are;
g. provide: 1. a computer; and 2. information systems that are connected to the computer system of the Ministry, within the framework of customs services;
h. apply for permit decisions change Employers TBB to Director-General in the event of a change of name, address of the corporate office, the number of tax Payer, the kind of stuff hoarded/sale, extensive duty-free shops, the name of the owner/person in charge, and the address of the owner/person in charge of the company;
i. do the counting (stock opname) against goods that customs facility, excise, and taxation, with the supervision of the Customs Offices get who oversees, of at least 1 (one) time within 1 (one) year;
j. applying for extension of a permit referred to in article 9 before the permit expires in case the entrepreneur TBB intends to extend his permission;
k. organizes bookkeeping regarding income and expenses goods to and from the duty-free shops as well as the transfer of goods in duty-free shops based on accounting principles generally accepted in Indonesia;
b. storing and keeping well in place of his business books and records as well as documents relating to his business activities within 10 (ten) years; and d. submit documents related to the activities of the duty-free shops if performed by the Directorate General of customs and Excise.
Article 17 (1) mandatory TBB Entrepreneurs researching and record people who buy goods at duty-free shops that they earned.
(2) the research referred to in subsection (1) is done by making sure that people who buy goods at duty-free shops are entitled to a certain person.
(3) the Recording referred to in subsection (1) includes the following activities: a. record the people who buy goods at duty-free shops; and b. doing cutting quotas on the card of control in terms of buyout is carried out by a particular person who has the right mentioned in article 12 paragraph (1) letter a and article 12 paragraph (1) letter b in case of purchased items of goods subject to excise tax.
Article 18 (1) TBB Entrepreneur responsible for import duty, excise tax, value added tax or value added tax and sales tax over luxury items, and/or section 22 income tax owed over goods that are or should be in the duty-free shops.
(2) Employers TBB are exempt from responsibility for import duty, excise tax, value added tax or value added tax and sales tax over luxury items and/or section 22 income tax owed, in terms of: a. the goods have been sold to people who are eligible;

b. destroyed accidentally;

c. have been re-exported;

d. has been moved to the place of Hoarding Customs (TPP);

e. bonded warehouses have been moved to, in case of goods return/reject;

f. has been issued to another place in the Customs Area, in case of goods return/reject;

g. have been moved to other duty-free shops; and/or h. destroyed under the supervision of the Customs and Excise Officials.
Article 19 (1) of the goods subject to excises which are sold in duty-free shops mandatory supervisory customs sign dilekati.
(2) sign the supervision tax referred to in subsection (1) at least specify: a. the writings of “ Republic of Indonesia ”;

b. Indonesia “ writing Duty and Excise Not Paid ”; and c. the name of TBB Entrepreneurs are concerned.
(3) Customs surveillance sign Sticking as intended in paragraph (1) excluded if the packaging has printed information as referred to in paragraph (2).
(4) Customs surveillance sign Sticking as intended in paragraph (1) is carried out: a. outside the Customs Area, where a temporary hoarding, bonded warehouse, or Hoarding, in terms of excise taxable goods coming from outside the Customs Area.
b. excise taxable goods in factories or Hoarding, in terms of excise taxable goods originating from other places in the area of customs. (5) sign the supervision tax referred to in subsection (1) is provided by the Entrepreneur TBB is concerned.

Article 20 prohibited TBB Entrepreneurs entering the goods the prohibition of import into duty-free shops.

CHAPTER V of the INCOME and EXPENSES of GOODS Article 21 income streams of goods to duty-free shops can be done from the outside: a. the Customs Area;

b. bonded warehouse;

c. other duty-free shops;

d.-free; and/or e. elsewhere in the Customs Area.

Section 22 (1) spending on goods from duty-free shops can be carried out with the purpose of: a. the expenditure referred to in article 11 and article 12;

b. to bonded warehouses, in case of goods return/reject;

c. to elsewhere in the Customs Area, in case of goods return/reject;

d. other duty-free shops;

e. re-exported; and/or f. destroyed under the supervision of the Customs and Excise Officials.
(2) against expenditure of goods as referred to in paragraph (1) letter e applies the provisions of the Customs tatalaksana in the field of exports.
(3) goods that can be destroyed as referred to in paragraph (1) letter f can only be made against damaged goods, rotten, and/or expiration. (4) the implementation of destruction as referred to in paragraph (3) produced a news event of destruction.

Article 23 income and expenditure procedures for goods subject to excise tax and duty-free shops are valid legislation in the field of customs.

Section 24 of the Ordinance and revenue expenditure of goods subject to excise tax and duty-free shops are valid legislation in the field of customs.
(1) Incorporation of imported goods to duty-free shops have not enforced the provisions of the limitation of in the field of import unless specified based on the provisions of other legislation.
(2) upon the sale of goods from duty-free shops to a particular person who has the right to buy does not apply the provisions of the limitation of in the field of import, unless technical agencies delivered specifically to the Minister to impose conditions of restriction.
CHAPTER VI Article 25 CUSTOMS NOTICES

(1) income and expense upon notification of goods to and from the Duty-free Shop is done using the Customs notice in the form and the terms regulated in the provisions concerning the Customs notice. (2) Customs Notice as referred to in paragraph (1) notified by the entrepreneurs of TBB.
(3) the Customs Notice referred to in subsection (1) must be submitted through electronic Data Interchange, except at the Office of Customs that have yet to implement electronic Data Interchange.
(4) the provisions of the customs tariff notice of over spending on goods from duty-free shops as referred to in paragraph (1) excluded against expenditure item as set forth in article 10 paragraph (1) letter a and the letter f. CHAPTER VII ADMINISTRATIVE SANCTIONS, freezing, and the REPEAL of article 26 (1) Employers who issued the TBB goods from duty-free shops before being given approval by Customs Officials without customs duty eluding intends , is the administrative sanctions fines amounting to Rp 75,000,000.00 (seventy-five million rupiah).
(2) Employers TBB can not be charged goods at duty-free shops are concerned, is obliged to pay import duties owed and administrative penalties are fines of 100% (one hundred percent) of the import duty which should have been paid.
(3) in addition to the penalties referred to in paragraph (1) and paragraph (2), employers may be subject to appropriate sanctions TBB legislation in the field of taxation.
Article 27 (1) in case of not implementing the obligations of the TBB Entrepreneurs as referred to in article 16, article 17, and/or article 19 or do an activity that is prohibited as referred to in article 20, the head of the Customs Office do freezing against the permit duty-free shops are concerned. (2) during the period of freezing, TBB Entrepreneurs forbidden to enter the goods to duty-free shops.

(3) the head of the Customs Office notifies the freezing referred to in subsection (1) to the Director General.

Article 28 (1) license as the entrepreneur TBB frozen by the head of the Customs Office on behalf of the Director General in terms of Entrepreneurs TBB: a. doing activity that deviates from the given permissions based on evidence of the commencement of, among others, in the form of: 1) incorporate imported goods not related to permit duty-free shops has been granted;

2) TBB Entrepreneurs sell stuff to people who are not entitled to buy at duty-free shops; or 3) TBB Entrepreneurs selling goods to a certain person who has the right to buy at duty-free shops exceed a given quota.
b. demonstrate incompetence in organizing and/or lobbies for duty-free shops, which can be evidenced by: 1) not home bookkeeping in activities of duty-free shops;

2) activities are not performed within 6 (six) consecutive months; or 3) not repaid debt tax, import duties, value added tax or value added tax and sales tax over luxury items, and/or income tax Article 22 within the period specified. (2) during the period of freezing, TBB Entrepreneurs forbidden to enter the goods to duty-free shops.

(3) the head of the Customs Office notifies the freezing referred to in subsection (1) to the Director General.

Article 29 license suspended as referred to in article 27 and article 28 can be put in place back in terms of Entrepreneurs TBB: a. has been implementing the provisions referred to in article 16, article 17, and article 19;
b. not proven activities that deviate from the given consent as stipulated in article 28 paragraph (1) letter a; or c.  have been able to return organized and/or initiate the duty-free shops.

Article 30 Freezing against consent as stipulated in article 28 may be changed its status into a revocation in the event of: a. the TBB Entrepreneur proved to have done activities which deviate from the given permission; and/or b. no longer able to do organizing and/or concessions of the duty-free shops based on audit results customs and Excise Officials.
Article 31 (1) the designation of places as a Duty-free Shop and the granting of permissions is revoked in the event of TBB Entrepreneur Entrepreneurs TBB: a. not undertake activities in a period of 12 (twelve) consecutive months since the handover last Customs notice; b. using a trade business license is not valid;

c. is declared bankrupt;
d. Act is dishonest in his efforts, among others, in the form of abusing the facility duty-free shops and doing criminal acts in the field of customs and/or excise tax; or e.  apply for an annulment. (2) a Revocation referred to in subsection (1) done by the Director General on behalf of the Minister.

Article 32 (1) against the permit duty-free shops has been done for the removal, not done up to permit the extension of the period of the permit expires, or the application for an extension of the permit is denied, the TBB Entrepreneurs within a period of thirty (30) days from the date of revocation or expiration of a permit must pay import duties, taxes, and/or the PDRI owed a debt, both derived from the findings of the audit as well as the debts occurred because spending on goods from duty-free shops to another place in the area of customs.
(2) the origin of the Goods outside of the Customs Area that is still left on the duty-free shops that have been revoked his permission as referred to in article 30 and article 31, not done up to permit the extension of the period of the permit expires, or the application for an extension of the permit was denied, in a period of 30 (thirty) days counted from the date of pencabutannya must be: a. re-exported;

b. transferable to other duty-free shops; and/or c. issued elsewhere in the Customs Area by paying import duty, excise tax, and/or the PDRI all have met the tatalaksana customs and Excise in the field of import.
(3) Goods origin elsewhere in the Customs Area that is still left on the duty-free shops that have been revoked his permission as referred to in article 30 and article 31, not done up to permit the extension of the period of the permit expires, or the application for an extension of the permit was denied, in a period of 30 (thirty) days counted from the date of pencabutannya must: a. be exported;

b. transferable to other duty-free shops; and/or c. issued elsewhere in the Customs Area by paying the value added tax and/or value added tax and sales tax Over luxury goods which at the time of admission is free.
(4) upon spending elsewhere in the Customs Area as referred to in paragraph (2) Letter c and paragraph (2) Letter c, the entrepreneur is obligated to charge a value added tax or value added tax and sales tax over luxury items and make the tax invoices in accordance with the provisions of the legislation in the field of taxation.
(5) in terms of the time period referred to in subsection (1), subsection (2), and subsection (3) is exceeded, over items that are in the duty-free shops are declared as goods not covered.
CHAPTER VIII SUPERVISION Article 33 (1) the head of the Customs Office to conduct surveillance against TBB Entrepreneurs who are in pengawasannya. (2) Supervision as referred to in subsection (1) is performed based on risk management.
(3) in order to run the functions of supervision, the head of the Customs Office performing the analysis of the recapitulation presented by Entrepreneur TBB as stipulated in article 16 of the letters c and report the results of the analysis to the head of the Regional Office of the Directorate General of customs and Excise/Main Service Office periodically.
Article 34 (1) in case there are indications of violations of provisions of customs and/or excise on duty-free shops, the Directorate General of customs and Excise doing research in depth.
(2) in the case based on the results of the research referred to in subsection (1) is found the violation of an administrative nature, the violation in question quickly followed up with the imposition of sanctions in accordance with the legislation.
(3) in the case based on the results of the research referred to in subsection (1) found evidence of a beginning that enough has happened in the field of customs criminal act and/or excise tax, evidence that quickly followed up with the commencement of the investigation in accordance with the legislation.
(4) in case the man responsible for duty-free shops proved to do criminal acts in the field of customs and/or excise which had the force of law, and the person is a foreign citizen, the Director General delivered a notice to the related technical agencies for follow up in accordance with the legislation.
Article 35 prior to revocation as stipulated in article 30 and article 31, against Businessman TBB can do audits, audit customs tax and/or tax audit, or a simple examination by the Directorate General of customs and Excise and/or the Directorate General of taxes.
CHAPTER IX TRANSITIONAL PROVISIONS Article 36 With the enactment of the regulations of the Minister: 1. Goods that had piled up in the duty-free shops before the enactment of the Ordinance of the Minister of this and have been dilekati label signs customs supervision based on the decision of the Minister of finance Number 128/KMK. 05/2000 on duty-free shops, are excluded from the provisions concerning the liability of supervisory sign sticking a tax referred to in article 19.
2. Customs surveillance sign Label printed on the basis of a decision of the Minister of finance Number 128/KMK. 05/2000 on duty-free shops remaining in the duty-free shops can not be used as a sign of the supervision tax based on ministerial regulation.

3. Officials/experts working on international agencies in Indonesia have diplomatic immunity and their families have earned a card purchase in duty-free shops to officials or experts of the Gentiles upon the decision of the Minister of finance Number 128/KMK. 05/2000 on duty-free shops, can still make purchases at duty-free shops by using the purchase card up to a period of card purchases in question is over and all the kuotanya have not been exhausted.
4. Employers who have obtained the permission of duty-free shops prior to the entry into force of this regulation of the Minister on the basis of a decision of the Minister of finance Number 128/KMK. 05/2000 on duty-free shops, is obligated to harness information technology for the management of income and expenditure items are accessible for the sake of examination by the Directorate General of customs and Excise and/or the Directorate General of Taxation by first coordinate with the Directorate General of customs and Excise as stipulated in article 4 letter e , the longest period of 90 (ninety) days from the entry into force of this regulation of the Minister.
5. Permit duty-free shops have been published prior to the enactment of ministerial regulation is based on the Government Regulation Number 32 in 2009 about the Hoarding of bonded and the decision of the Minister of finance Number 128/KMK. 05/2000 on duty-free shops, still valid up to the expiry of the period of the permit duty-free shops and perpanjangannya are given based on ministerial regulation.
CHAPTER X the COVER Article 37 1. At the time of this Ministerial Regulation entered into force, the decision of the Minister of finance Number 128/KMK. 05/2000 on duty-free shops, revoked and declared inapplicable.
2. All regulations governing implementation of duty-free shops revealed still remains valid along does not conflict with the provisions in the regulations the Minister this or not yet published based on ministerial regulation.
Article 38 further Provisions concerning: a. the procedures for filing the application for and issuance of permits duty-free shops;

b. procedures for the filing of the application for extension of a permit duty-free shops;

c. the application of risk management in the framework of the customs inspection selectively;
d. procedures for oversight and stewardship over the insertion of the goods to duty-free shops, spending on goods from duty-free shops, the expenditure items from the landfill Space to a separate location sales Spaces, and the destruction of goods in duty-free shops; e. procedures for the sale of goods from duty-free shops to certain people who are eligible;

f. the form, format, the procedures for charging, as well as the procedures for filing card issuance control;

g. limitation destroyed accidentally;

h. procedures for the determination of the responsibility of the TBB Entrepreneurs;

i. procedures for the freezing and revocation of permit duty-free shops;

j. simple examination procedures;

k. research procedures and documenting the people who bought at duty-free shops; and l.  the design and procedures of customs surveillance sign sticking, m. regulated by regulation the Director General.

Article 39 this Ministerial Regulation went into effect after 90 (ninety) days counted from the date of promulgation.

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

Established in Jakarta on February 27, 2013, FINANCE MINISTER of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on February 27, 2013, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();