Regulation Of The Minister Of Finance Number 54/fmd. 011/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 54/PMK.011/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c5165e59040af41313233353231.html

BN 394-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 394, 2013 the MINISTRY of finance. Import Duties. Borne By The Government. Assembly. A Great Tool.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 54/FMD. 011/2013 ABOUT IMPORT DUTIES BORNE by GOVERNMENT UPON the IMPORT of GOODS and MATERIALS to MANUFACTURE CERTAIN PARTS of LARGE EQUIPMENT and/or ASSEMBLY of GREAT TOOLS for FISCAL YEAR 2013 with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to comply with the provision of goods and/or services to the public interest and increase the competitiveness of the industry of making certain parts of large equipment and/or Assembly of great tools in domestic fiscal incentives, need to be import duties borne by Government upon the import of goods and materials by manufacture certain parts of large equipment and/or Assembly of great tools;
b. that import goods and materials against to manufacture certain parts of large equipment and/or assembling large equipment have met the criteria and conditions of goods and materials to be given import duty borne by the Government, in accordance with article 2 of the regulation of the Minister of finance number 7/FMD. 011/2013 about import duties borne by Government upon the Import of goods and Materials to manufacture goods and/or services To the public interest and improvement of competitiveness of Certain sectors of Industry For fiscal year 2013;
c. that in order the awarding of import duties borne by the Government upon the import of goods and materials to manufacture certain parts of large equipment and/or assembling large equipment referred to in subparagraph b, has been established for granting budget pagu import duties borne by Government fiscal year 2013;
d. that based on considerations as referred to in letter a, letter b, letter c, and in order to implement the provisions of article 3 paragraph (5) of the regulation of the Minister of finance number 7/FMD. 011/2013 about import duties borne by Government upon the Import of goods and Materials to manufacture goods and/or services To the public interest and improvement of competitiveness of Certain sectors of Industry For fiscal year 2013, need to establish the regulation of the Minister of finance regarding import duties borne by Government upon the Import of goods and Materials To Manufacture certain parts Tools Large and/or Assembly of great tools for fiscal year 2013;
Remember: 1. Act No. 10 of 1995 on Customs (State Gazette of the Republic of Indonesia Number 75 in 1995, an additional Sheet of the Republic of Indonesia Number 3612) as amended by Act No. 17 of 2006 (State Gazette of the Republic of Indonesia Number 93 in 2006, an additional Sheet of the Republic of Indonesia Number 4661);
2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
3. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
4. Law number 19 in 2012 about the budget of the State Expenditures And revenues of the fiscal year 2013 (State Gazette of the Republic of Indonesia in 2012 the number 228, an additional Sheet of the Republic of Indonesia Number 5361);
5. Regulation of the Minister of finance Number 63/FMD. 05/2010 about the mechanisms of Implementation and accountability Over import duties borne by the Government as it has several times changed with the regulation of the Minister of finance Number 72/FMD. 05/2012;
6. Regulation of the Minister of finance number 7/FMD. 011/2013 about import duties borne by Government upon the Import of goods and Materials to manufacture goods and/or services To the public interest and improvement of competitiveness of Certain sectors of the lndustri for the fiscal year 2013;
Decide: define: REGULATION of the MINISTER of FINANCE REGARDING IMPORT DUTIES BORNE by GOVERNMENT UPON the IMPORT of GOODS and MATERIALS to MANUFACTURE CERTAIN PARTS of LARGE EQUIPMENT and/or ASSEMBLY of GREAT TOOLS for FISCAL YEAR 2013.
Article 1 In regulation of the Minister, that is: 1. the company is a company that is included in the industry with main activities manufacture specific parts do great tools and/or Assembly is a great tool.
2. Goods and materials to Manufacture certain parts of large equipment and/or Assembly of great tools that hereafter the goods and Materials are finished goods, intermediate goods and/or raw materials, including parts and components to be processed, manufactured, or assembled, in order to manufacture certain parts of large equipment and/or Assembly of great tools by company.
Article 2 (1) the import duties borne by Government provided upon import of the goods and materials as listed in the annex which is an integral part of part of the regulation of the Minister.
(2) import duties borne by the Government as referred to in subsection (1) is the tax subsidy expenditures borne by the Government as stipulated in the regulation of the Minister of finance governing mechanisms of implementation and accountability over import duties borne by the Government.
(3) import duties borne by Governments are not given to: a. the goods and Materials are subject to the general tariff import duties amounting to 0% (zero percent);
b. goods and materials subject to import duty rate of 0% (zero percent) based on agreements or international agreements;
c. goods and Materials are subject to Anti-Dumping import duties/Anti-Dumping import duties temporarily, import duty/import duty Precautions Precautions While, in return, the import duties or import duties Act of Vengeance; d. the goods and Materials imported by the company in place of Hoarding Bonded; or e.  Goods and Materials imported by companies that got facilities exemption or refund of import duties upon importation of goods and Materials to be processed, assembled, or mounted on other goods for the purpose of export.
(4) import duties borne by the Government as referred to in paragraph (1), provided with the most high budget pagu Rp 45.200.000.000 RP (forty five billion two hundred million rupiah).
(5) the Minister of finance as Treasurer General of the country as part of the Budget Users Public Treasurer State Budget set the Director-General of Industry-based Flagship of high technology, the Ministry of industry as the power users of the budget for the payment of the tax subsidy expenditures borne by the Government.
(6) the allocation of the budget import duties Borne by Government launched as referred to in paragraph (4) to the company, defined by a power user of the budget referred to in paragraph (5).
Article 3 (1) to obtain government-Borne import duties referred to in article 2 paragraph (1), apply to the Director General of customs and Excise with the enclosed Plan Import goods that have been approved and ditandasahkan by the Director General of the High Technology-based Flagship Industries, the Ministry of industry.

(2) Import Goods Plan referred to in subsection (1), at least contain the following data elements: a. the number and date of the import Plan the goods;

b. number of budget Implementation Checklist (DIPA) fiscal year 2013;

c. company name;

d. Number of tax Payer;

e. address;

f. Customs Office place revenue goods;

g., type, description and technical specifications of the goods;

h. post tariff (HS);

i. the amount/unit of goods;

j. estimates of the import price;

k. country of origin;

b.  the estimated import duty incurred Government; and d. the name and signature of the Chairman of the company.
Article 4 (1) of the application referred to in article 3 paragraph (1), the Director General of customs and Excise gives approval or rejection within 14 (fourteen) days counted since the application was received in full.
(2) the consent referred to in subsection (1) may be partially or entirely assent consent of goods and materials listed in the plan of Import goods attached to the petition asked the company as referred to in article 3.
(3) in the event the application referred to in article 3 paragraph (1) was adopted partially or completely, the Director General of customs and excise on behalf of the Minister of Finance issued the decision of the Minister of finance regarding import duties borne by Government upon the import of goods and Materials to manufacture certain parts of large equipment and/or Assembly of great tools by manufacture certain parts of large equipment and/or Assembly is a great tool.
(4) in the event the application referred to in article 3 paragraph (1) is refused, the Director General of customs and excise on behalf of the Minister of finance delivered a notice of refusal to the company by mentioning the reason for the refusal.
Article 5 (1) realization of the Top imports import duties borne by Governments that its implementation is based on the decision of the Minister of finance as stipulated in article 4 paragraph (3), the Office of supervision and the Ministry of customs and Excise or the main service Office local Customs stamp affix "IMPORT DUTIES BORNE by the GOVERNMENT BASED on the REGULATION of the MINISTER of FINANCE NUMBER/PMK.011/" on all Customs Import Notification sheet.
(2) Customs Import Notifications as referred to in paragraph (1), is used as the basis for recording the receipt of import duties borne by Governments and allocated as tax subsidy shopping in the same amount.
Article 6 (1) in case there are differences between the goods and the materials will be imported with a list of items and Materials contained in the decision of the Minister of finance as stipulated in article 4 paragraph (3), the company can apply to make changes against the decision of the Minister of finance.
(2) the petition to make changes against the decision of the Minister of finance referred to in subsection (1), presented to the Director General of customs and Excise and enclosed with the goods Import Plan Changes approved and ditandasahkan by the Director-General of Industry-based Flagship of high technology, the Ministry of industry.
Article 7 (1) of the application to make changes against the decision of the Minister of finance as stipulated in article 6, the Director General of customs and Excise gives approval or rejection within 14 (fourteen) days counted since the application was received in full.
(2) approval of the petition to make changes against the decision of the Minister of finance referred to in subsection (1) may be partially or entirely assent consent.
(3) in the case of the petition to make changes against the decision of the Minister of finance as stipulated in article 6 was approved partially or completely, the Director General of customs and excise on behalf of the Minister of Finance issued the decision of the Minister of finance regarding changes to the decision of the Minister of finance as stipulated in article 4 paragraph (3).
(4) in the case of the petition to make changes against the decision of the Minister of finance as stipulated in article 6 is rejected, the Director General of customs and excise on behalf of the Minister of finance delivered a notice of refusal to the company by mentioning the reason for the refusal.
Article 8 Implementation and accountability over Government-Borne import duties referred to in article 2, is carried out in accordance with the provisions in the regulation of the Minister of finance governing mechanisms of implementation and accountability over import duties borne by the Government.

Article 9 (1) of the goods and materials obtained import duties borne by Government, obliged to used by the company concerned in order to manufacture certain parts of large equipment and/or Assembly of great tools and is non-transferable to other parties.
(2) upon the misuse of the provisions referred to in subsection (1), the company is obliged to pay the import duty should be paid together with interest of 2% (two percent) per month the longest 24 (twenty-four) months from the realization of the import is done import duties borne by the Government as stipulated in article 5 clause (1).
Article 10 this Ministerial Regulation comes into force on the date of enactment until 31 December 2013.

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 11 March 2013, FINANCE MINISTER of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on 11 March 2013 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN attachment: bn394-2013 fnFooter ();