STATE NEWS
REPUBLIC OF INDONESIA
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 142 /PMK.04/ 2011
ABOUT
TEMPORARY IMPORT
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that in order to improve the service and to further provide legal certainty to the stakeholders associated with temporary imports, there needs to be readjustment to the provisions regarding temporary imports as set up in the Regulation of the Finance Minister Number 140 /PMK.04/ 2007 on Temporary Import;
B. that based on the terms of the letter a, as well as in order to carry out the provisions of Article 10 D paragraph (7)
Act Number 10 of 1995 of the Pabeanan as amended by
Act Number 17 of the Year 2006, it needs to establish the Finance Minister ' s Regulation on Temporary Import;
Given: 1.
Act Number 10 Of 1995 on Kepabeanan (Sheet Of State Of The Republic Of Indonesia Of 1995 Number 75, Additional Gazette Of The Republic Of Indonesia Of Indonesia Year 1995 Number 3612) as amended by
Act 2006 No. 17 (State Gazette Indonesia Year 2006 Number 93, Additional Gazette of the Republic of Indonesia) Number 4661);
1. Presidential Decree No. 56/P of 2010;
DECIDED:
Establish: FINANCE MINISTER ' S REGULATIONS ON TEMPORARY IMPORTS.
BAB I
UMUM PROVISIONS
Section 1
In this Financial Minister Regulation, which is referred to by:
1. the Kepabeanan Act is the Act No. 10 of 1995 on Kepabeanan as it has been amended by Law No. 17 of 2006.
2. Temporary Import is the inclusion of imported goods into the Pabean Region which is really intended to be re-exported in the most prolonged period of 3 (three) years.
3. The temporary import items are imported items that their suppliers use the Temporary Import mechanism.
4. Reexport is the expenditure of Temporary Import goods from the Pabean Region in accordance with the terms of pausing in the field of export.
5. Minister is the Finance Minister of the Republic of Indonesia.
6. Director General is Director General of Customs and Excise.
7. The Pabean Office is the office in the Directorate General of Customs and Excise where the customs obligation is in accordance with the provisions of the Kepabeanan Act.
8. The Customs and Excise Officials are the employees of the Directorate General of Customs and Excise appointed in a particular office to carry out certain duties under the Kepabeanan Act.
9. People are either individual persons or legal entities.
10. Importers are Persons who perform the activities of inserting goods into the Pabean Region.
Section 2
Imported goods may be approved to be issued as temporary Import Goods if at the time the import meets the requirements as follows:
a. will not be used;
B. easy to perform identification;
c. in the term of the Import While not in the form of a change of form, unless worn out due to use;
D. the purpose of the use of such items is clear; and
e. there is a support document that the item will be reexported.
Section 3
(1) Against the Temporary Imports may be granted the release of duty in or leniation of customs.
(2) The Temporary Import Goods as referred to in paragraph (1) granted the release of the import duties are:
a. items for the purposes of the exhibition on display other than in the venue of the binding exhibition;
B. items for the purposes of seminars or such activities;
c. items for the purpose of a demonstration or demonstration;
D. items for expert power needs;
e. items for the purposes of research, education, science and culture;
f. items for public display, sports, and race purposes;
G. the packaging used in the frame of transport and/or packaging of imported goods or exports either repeatedly or not;
h. items for the purposes of example or model;
i. individual cruise ships (yachts) used alone by international travelers;
J. vehicles or means of a self-employed carrier by a foreign citizen;
No, vehicles or means of transport entering via cross border and its use is not regular;
I. items for the purpose of repair, reconditioning, tested, and calibrated;
M. animals live for the purposes of public performances, sports, races, training, males, and countermeasures of security disorder;
N. items for the purposes of natural disaster relief, fire, environmental damage, security interference and for humanitarian or social purposes;
O. goods for the purposes of Indonesian National Armed Forces (TNI) and Indonesian Police (POLRI);
p. vessels imported by national trade shipping company or national fish capture company;
Q. aircraft and aircraft engines imported by the national aviation company;
R. Private property of passengers, personal belongings of the means of transport, and personal property of the border;
It's the supporting items of a government project financed with loans or grants from abroad;
No. unused transport means for transport in the Pabean Region; dan/or
u. The container is not used for transport in the Customs Area.
(3) The temporary import goods provided by the dismay as referred to in verse (1) are the temporary importation items other than those granted the release of the customs as referred to in the paragraph (2).
(4) Includes as the Temporary Import Goods provided by the duty-break as referred to in paragraph (3) is:
a. machines and equipment for the benefit of the production or work of infrastructure projects;
B. items used to perform repairs; or
c. items used to perform testing or testing.
BAB II
TEMPORARY IMPORT PERMIT
The Kesatu section
Temporary Import Permit
Section 4
(1) To obtain a Temporary Import permit, Importers apply in writing to the Chief of the Customs Office where the temporary import of the Import Goods is available.
(2) The request to obtain a Temporary Import permit as referred to in paragraph (1) may be submitted to the Director General in terms of:
a. Temporary Import Items are used for international scale activities;
B. The customs office cannot be used to perform a pausing obligation service due to a natural disaster or in a state of force force;
C. Temporary Import Items are used for oil and mining operations; or
D. Temporary Import Items are required in order for efficiency and effectiveness for the ease of service of the Temporary Import permit.
(3) The provisions of the submission of the application to obtain a Temporary Import permit as referred to in paragraph (1) are excluded against goods by the criteria as follows:
a. Private property of the passenger, personal belongings of the means of transport, and personal property of the boundary crossing as referred to in Section 3 of the paragraph (2) of the letter r;
B. the means of the carrier that is not used for transport within the Pabean Region as referred to in Section 3 of the paragraph (2) letter t; or
c. The container not used for the transport in the Pabean Region as referred to in Section 3 of the paragraph (2) of the letter u.
(4) The request to obtain a Temporary Import permit as referred to in paragraph (1) and paragraph (2) the least must contain:
a. details of type, number, specifications, identity, and estimated value of the Temporary Import Goods;
B. the port of the temporary import of the Import Goods;
c. the location of the Temporary Import Goods use;
D. purpose of the use of Temporary Import Goods; and
e. Temporary Import Time.
(5) The request to obtain a Temporary Import permit as referred to in paragraph (1) and the paragraph (2) is least required to be attached to:
a. documents that explain about the estimated value of the goods, specifications and/or the identity of the goods, and the term of the Temporary Import;
B. documents that describe the work contract or the lease agreement (\leasing agreement) or that such document still in effect;
c. A written statement on the item will be reexported;
D. a written statement that all of the documents attached are true and in accordance with the original;
e. documents that describe the identity of the Temporary Import permit; and
f. The documents associated with the licensing.
Section 5
(1) To obtain a temporary Import license for packaged goods used in the frame of transport and/or packaging of imported goods or exports either over and over and not as contemplated in Section 3 of the paragraph (2) of the g, Importers must submit a written request to the Head of the Customs Office before the first importation is done.
(2) A request to obtain a Temporary Import permit as referred to in paragraph (1) the least must be enclosed by:
a. packaging data such as number, type, merk/type, technical specification and origin country; and
B. A letter of acknowledment to the provisions of the paeceness.
Section 6
(1) On the request as referred to in Section 4, the Director General or the Head of the Customs Office conducts research and the designation of customs values as well as the classification of goods over the Temporary Import Goods, for the calculation of customs and taxes in order Import as the basis for the temporary issuer of Import
(2) In the event of a request as referred to in paragraph (1) approved, the Director General or the Chief of the Customs Office on behalf of the Minister published the decision regarding the Temporary Import permit.
(3) In the event of a request as referred to in paragraph (1) not approved, the Director General or the Head of the Customs Office makes a letter of notice regarding the rejection of the plea by mentioning the reason of rejection.
Section 7
(1) In the case of the location of the use of the temporary Import Goods not in 1 (one) supervision area with the Pabean Office of the admission, the Head of the Customs Office that publishes the Import Temporary license sends a copy of the decision granting Import permission While to the Head of the Customs Office supervising the location of use.
(2) A copy of the Temporary Import decision decision as referred to in paragraph (1) is used as the basis for the Customs Office Head of the location of use to perform surveillance.
(3) Against the Temporary Import Goods of aircraft and aircraft engines imported by the national aviation company as referred to in Article 3 of the paragraph (2) of the letter q, excluded from the terms as referred to in paragraph (1).
The Second Part
The Term
Section 8
(1) The term of the Temporary Import permit is provided according to the purpose of its use for the most prolonged period of 3 (three) years from the date of the import customs notification registration date.
(2) The term of the Temporary Import clearance as referred to in paragraph (1) is provided under the request by considering the document mentioning about the temporary Import Period.
(3) Against the Temporary Import permit as referred to in paragraph (1) provided for a term of less than 3 (three) years, the term of such temporary Import permit may be extended to more than 1 (one) times by request by concerned to the Director General or Head of the Customs Office, throughout the term of the temporary Import permit as a whole not to exceed 3 (three) years of the import customs notification registration date.
BAB III
KEPABEANAN LIABILITY
The Kesatu section
Import Customs Notices
Section 9
(1) For the fulfilment of the customs obligations of the Temporary Import, Importers must deliver import customs notices made under customs and/or Temporary Import licenses.
(2) The import customs notice as referred to in paragraph (1) is delivered to the Head of the Customs Office in the most prolonged period of 3 (three) months, counting from the date of the temporary Import license for all items listed in the letter Temporary Import permits, accompanied by receipt of payment and/or warranty.
(3) In the event of an import customs notice not being delivered in the term as referred to in paragraph (2), the given temporary Import license stated does not apply to items that have not yet been delivered notice of the pait.
(4) The provisions of the delivery of import customs notices as referred to in paragraph (1) do not apply to the Temporary Import goods as follows:
a. Private property of the passenger, personal belongings of the means of transport, and personal property of the boundary crossing as referred to in Section 3 of the paragraph (2) of the letter r;
B. the means of the carrier that is not used for the transport in the Pabean Region as referred to in Section 3 of the paragraph (2) letter t; and
c. The container not used for the transport in the Pabean Region as referred to in Section 3 of the paragraph (2) of the letter u.
The Second Part
The warranty and Payment
Section 10
(1) Against the Temporary Import Goods granted the duty exemption as referred to in Section 3 of the paragraph (2), Importers are obliged to submit assurances to the Chief Office of the Customs Office for the admission of the Temporary Import Goods.
(2) The obligation of submitting the warranty as referred to in paragraph (1) may be excluded for the Temporary Import Goods as follows:
a. the packaging used in the frame of transport and/or packaging of imported goods or exports either over and over and not as referred to in Section 3 of the paragraph (2) letter g;
B. Private property of the passenger, personal belongings of the means of transport, and personal property of the border crossing as referred to in Section 3 of the paragraph (2) of the letter r, based on the consideration of the Head of the Customs Office;
c. An unused means of transport for transport in the Pabean Region as referred to in Section 3 of the paragraph (2) letter t; or
D. The container that is not used for transport in the Pabean Region is referred to in Section 3 of the letter u.
(3) The amount of warranty as referred to in paragraph (1) is as large as a duty of entry and/or tax in the order of a debt which is owed or payable over the import goods.
Section 11
(1) Against the Temporary Import Goods provided by the customs leniation as referred to in Article 3 of the paragraph (3), the Importers are required:
a. pay customs by 2% (two percent) for each month or part of the month, multiplied by the number of months of the Temporary Import, multiplied the amount of the incoming customs that are supposed to be paid for the Temporary Imports;
B. pay the Value Added Tax or Value Added Tax and Sales Tax of the Luxury Goods;
c. submit a guarantee of the difference between the import duties that are supposed to be paid for which it has been paid; and
D. It's a guarantee that you're going to give up the $22 tax guarantee.
(2) In the case of the Temporary Import it is not the Goods of Taxes or is given a taxation facility under the terms of the taxation, Importers who import the Import Goods While excluded from the obligations of Payment of Value Added Tax or Value Added Tax and the Sales Tax of the Mewah as referred to in paragraph (1) letter b.
The Third Part
The check
Section 12
(1) Against the Import Goods While performed a physical examination.
(2) Physical examinations as referred to in paragraph (1) are performed at the moment:
a. entered into the Pabean Region;
B. submitted an extension; or
c. Exported back.
(3) Physical examinations as referred to in paragraph (1) are excluded against the temporary imported goods entered by the Primary Partner Importers (MITA) Priority.
(4) To ensure the fulfilment of the provisions related to the Temporary Import permit, against the Import Goods While it may be vetoed by the Customs Officer and Excise including physical examination as referred to in paragraph (1).
The Fourth Part
Non-New and/or Restricted Goods
Section 13
(1) Against the Temporary Import Goods which have been granted the duty exemption as referred to in Section 3 of the paragraph (2) which is restricted goods to be imported including goods in non-new conditions, and not Reexported, mandatory obtaining import approval from the related technical agencies prior to the repayment of import duties and/or taxes in the order of imports.
(2) Against the Temporary Import goods provided in Section 3 paragraph (3) which are restricted goods to be imported including goods in non-new conditions, are required to obtain import consent from the IBM Cloud Service. The agency is authorized at the time of filing a temporary Import permit.
BAB IV
MOVING LOCATION AND USE FOR OTHER PURPOSES
The Kesatu section
Moving Location
Section 14
(1) In the term of effective temporary import permit, the Temporary Import Goods may be made moving of the location.
(2) Moving the location as referred to in paragraph (1) is the transfer of the temporary use of the Import Goods instead other than the location of use as set forth in the Temporary Import license.
(3) Prior to the Temporary Import Goods conducted the transfer of the location as referred to in paragraph (1), Importir must apply to the Director General or Chief of the Customs Office which publishes the Temporary Import permit.
(4) In the case of the Director General or the Head of the Customs Office giving the approval of the transfer of the temporary Import Goods location, it was made a change to the Finance Minister's Decision regarding the granting of temporary Import.
(5) The change to the Finance Minister ' s Decision regarding the granting of temporary Import permits as referred to in paragraph (4), is used as a protective document moving the location of Temporary Import Goods.
(6) In the case of the Temporary Import, the Importir informs the consent as referred to in verse (4) to the Chief Office of the Customs Office in which the new location is located.
(7) In the case of the Temporary Imports it has been conducted moving the location as referred to in paragraph (6), the supervision of the temporary Import Goods is carried out by the Customs Office the location of the use of Temporary Import Goods.
(8) In the case of the Customs Office the location of the use of the Import Goods while performing the surveillance as referred to in paragraph (7) found the breach of the given Temporary Import license, must notify the Head of the Pabean Office which published the Temporary Import permit.
The Second Part
Use For Other Purpose
Section 15
(1) The Temporary Import Goods may be used for other purposes during the enactment of the Temporary Import permit, after obtaining the consent of the Director General or the Head of the Customs Office which publishes the Temporary Import permit.
(2) Which is referred to in use for other purposes as referred to in paragraph (1) is the use of the change in the need for the use of the Temporary Import Goods upon the given Temporary Import permit, as long as the change is still in the category of Use of the Temporary Import Goods granted the duty exemption as referred to in Article 3 of the paragraph (2) or the customs leniation as referred to in Article 3 of the paragraph (3).
The Third Part
Revocation of Temporary Import Permission
Section 16
(1) Temporary Import Goods may be carried out the revocation of Temporary Import permits in terms of:
a. conducted a move location without getting permission from the Director General or the Head of the Customs Office who published the Temporary Import permit as referred to in Article 1
4 paragraphs (3); or
B. used for other purposes without obtaining consent as referred to in Article 15 of the paragraph (1).
(2) The revocation of the Temporary Import permit as referred to in paragraph (1) is carried out by the Director General or the Head of the Customs Office which publishes the Temporary Import and revocation of the revocation and the revocation is done by issuing the decision Temporary Import clearance.
(3) Against the Temporary Import Goods which have been conducted the revocation of Temporary Import permits as referred to in paragraph (1), carried the sealing on the first occasion.
(4) In terms of the Temporary Import Permit revoked, the Temporary Import Goods Are Deemed To Be Unexported Back And Treated As Unexported Temporary Import Goods.
BAB V
TERM EXTENSION
Section 17
(1) The request to obtain an extension of the term of the Temporary Import permit as referred to in Article 8 of the paragraph (3), submitted to the Director General or the Chief of the Customs Office which publishes the Temporary Import permit prior to the term of the Import While ending up by mentioning the reasons for an extension.
(2) The term of the extension of the Temporary Import permit as referred to in paragraph (1) is provided in accordance with the request by considering the document mentioning regarding the Temporary Import term.
(3) In the case of the location of the Temporary Import goods located outside the supervision area of the Customs Office that publishes the Temporary Import permit, the Director General or the Head of the Customs Office which publishes the Import and Temporary Import permits the request to the IBM Business Agency The head of the customs office oversees the location of the use of the Temporary Import Goods to perform a physical examination.
(4) A request to obtain an extension of the Temporary Import permit on goods of individual cruises (yachts) used by the international traveller as referred to in Article 3 of the paragraph (2) letter i, may be submitted to The head of the customs office oversees the location of the use of Temporary Import Goods.
BAB VI
FORCE MAJEURE ( FORCE MAJEURE )
Section 18
(1) In the event of a severe damage to the temporary Import Goods due to force majeure (force majeure) or perish due to force majeure (force majeure), Importers may be relieved of the obligation to re-export the Import Goods. While being referred to as being exempt from the obligation of paying off the duties of the customs duties and administrative sanctions, after obtaining the approval of the Director General or the Chief of the Customs Office.
(2) To obtain the consent of the Director General or the Head of the Customs Office to be relieved of the obligation as referred to in paragraph (1), Importers must apply to the Director General or the Chief of the Customs Office which published the Temporary Import permit.
(3) The force majeure (force majeure) as referred to in paragraph (1) must be supported with the statement of the authority of the authorities.
BAB VII
EXPORTED BACK
Section 19
(1) Importers who will export back Import Goods While having to submit an export customs notice and/or a notice letter to export it back before the end of the term of the Temporary Import permit.
(2) Against the Temporary Import Goods entered more than 1 (one) times the delivery, the end of the Temporary Import permit as referred to in paragraph (1) is calculated from the first import customs notification date.
(3) Realization of Reported Temporary Import Goods, required to be executed in the most prolonged period of 30 (thirty) days from the expiration date of the Temporary Import permit.
(4) In the case of the realization of the Exported Temporary Import goods over the term referred to in paragraph (3), the Temporary Import Goods are deemed to be not reexported and treated as a temporary Import Item. No Reexport.
(5) The Realization of the Reported Temporary Import Goods may be performed in 1 (one) times the delivery or more.
(6) In the case of the realization of the Exported Temporary Import is performed more than 1 (one) times the delivery as referred to in paragraph (5), the whole of such delivery shall not exceed the term as referred to in paragraph (3).
Section 20
Temporary Import goods may be Reexported by Importers through the Customs Office in addition to the Customs Office that publishes the Temporary Import permit, by first notifying it in writing to the Chief Office of the Customs Office who publishes the Import permit Temporary.
Section 21
(1) After the Temporary Import term ends and in the event it is not made an extension of the Temporary Import permit, while awaiting the process of realisation for the Reported Temporary Import Goods, against the Temporary Import Goods immediately. The sealing on the first occasion.
(2) The sealing as referred to in paragraph (1), reopened at the time the goods will be loaded onto the transport means in the wake of the realization of the Reexported Temporary Import Goods.
(3) In the case of the Temporary Imports not resolved the fulfillment of its paetic obligations by Importers and/or against the Export Goods Not Reexported after exceeding the term as referred to in Article 19 of the paragraph (3), against Such temporary import items are subject to affirmation and complete settlement in accordance with the provisions of the laws.
Section 22
(1) The person who is late to re-export the temporary Import Goods so that it exceeds the permitted term as referred to in Article 8, subject to the administration's sanction of a fine of 100% (one hundred percent) of the appropriate customs. Paid.
(2) The late export of the export as referred to in paragraph (1) is:
a. Temporary Completed Import goods are used, Reexported exceeds the term of the Temporary Import permit as referred to in Section 8 of the paragraph (1) and Importers do not deliver export customs notice and/or notice letters as referred to in Article 19 of the paragraph (1); and
B. Temporary Import Items as referred to in the letter a Reexport Return within 30 (thirty) days from the end of the term of the Temporary Import clearance term as referred to in Article 19 of the paragraph (3).
Section 23
(1) The completed IBM Import Data is subject to the use of the IBM Cloud Service.
(2) The provisions set forth in paragraph (1) do not apply to the Temporary Import Goods including:
a. Such Temporary Import items are still required for government project work;
B. The Temporary Import items suffered heavy damage in use;
C. Such Temporary Import items are lost without any rejuvenation of the element; or
D. Such temporary import items are still required for use or are not allowed to be re-exported, based on the consideration of the Director General.
(3) Against the Temporary Import Goods as referred to in paragraph (2), Importers are required:
a. pay customs duties and taxes in the order of debt-owed imports as well as administrative sanctions of a fine of 100% (one hundred percent) of the duties payable; and
B. satisfy the provisions as referred to in Section 13 in terms of the Temporary Imports which are restricted goods to be imported including goods in non-new conditions.
Section 24
Temporary Imported Items are deemed not to be re-exported and treated as Reexported Temporary Import Items, mandatory to fulfill the obligations as referred to in Article 23 of the paragraph (3).
BAB VIII
RETURN WARRANTY
Section 25
(1) The warranty as referred to in Article 10 of the paragraph (1) is returned in terms of:
a. The Temporary Import Items Have Been Exported Back;
B. Enter, Value Added Tax or Value Added Tax and Sales Tax for the Section 22, and/or administrative sanction of the fine has been paid off; or
C. Temporary Import items have been completed through assignment due to force (
force majeur
e) with the decision of the Director General or the Head of the Customs Office which publishes the Temporary Import permit as referred to in Article 18.
(2) For the return of warranty as referred to in paragraph (1), Importers must apply in writing to the Chief of the Customs Office or the Customs Officer appointed by attaching the evidence of the completion of the Temporary Import permit.
BAB IX
THE TRANSITION PROVISION
Section 26
At the time the Financial Minister ' s Ordinance comes into effect:
1. Against the Temporary Import permit which has been published under the Finance Minister's Regulation Number 140 /PMK.04/ 2007 on Temporary Import, is stated to still apply until the end of the Temporary Import permit.
2. Temporary Import Data issued under the Finance Minister's Regulation Number 140 /PMK.04/2007 on Temporary Import, may be provided an extension along the requirements as set out in this Minister of Finance Regulation.
3. Against the Temporary Import permit whose import customs notice has been registered before it is promulred by the Regulation of the Minister of Finance and has not been resolved by any pausing obligation, processed under this Minister of Finance Ordinance.
BAB X
CLOSING PROVISIONS
Section 27
More provisions about:
a. Temporary Import and Import Goods requirements and requirements;
B. Order the application of the temporary Import permit, the fulfilment of the Temporary Import clearance, the fulfillment of the Temporary Import Goods, the location of the temporary import of the Import Goods, use for other purposes of the Import Goods Temporarily, the revocation of Temporary Import permits, and the re-export of Temporary Import Goods;
C. Temporary imports of the packaging used in the frame of transport and/or packaging of imported goods or exports both over and over and not with high import and export frequency (Returnable Package);
D. Temporary import of individual cruise ships (yachts) used by international tourists;
e. the provisions of force majeure (
force majeure); and
f. Temporary Import of Temporary Import,
set up with the General Director ' s Rules.
Section 28
By the time this Financial Minister Regulation is in effect, the Finance Minister Regulation Number 140 /PMK.04/ 2007 about Temporary Import, revoked and declared does not apply.
Section 29
This Finance Minister ' s regulation comes into effect after 90 (ninety) days from the date of the invitation.
In order for everyone to know it, order the authoring of this Finance Minister Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on August 25, 2011
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
on September 5, 2011
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
PATRIALIST AKBAR
