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Tax Regulations Page 1

Indonesian
Revoking 128/PMK.011/2009, 154/PMK.011/2008

Type: REGULATION (PER)

By: THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA (MOF)

Number: 66/PMK.010/2015

Date: MARCH 27, 2015 (JAKARTA)

Title: IMPORT DUTY EXEMPTION ON IMPORT OF CAPITAL GOODS IN THE


CONTEXT OF DEVELOPMENT OR EXPANSION OF POWER PLANT
INDUSTRIES FOR PUBLIC INTEREST

BY THE GRACE OF THE ALMIGHTY GOD

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

a. whereas the provisions on Import Duty Exemption on Import of Capital Goods in the
Context of Development and Expansion of Power Plant Industries for Public Interest
have been stipulated in Regulation of the Minister of Finance Number
154/PMK.011/2008 regarding Import Duty Exemption on Import of Capital Goods in the
Context of Development and Expansion of Power Plant Industries for Public Interest as
several times amended most recently by Regulation of the Minister of Finance Number
154/PMK.011/2012;

b. whereas the Minister of Finance has stipulated Regulation of the Minister of Finance
Number 258/PMK.011/2014 regarding Implementation of One Stop Integrated Services
of Finance Division in Capital Investment Coordinating Board;

c. whereas in the context of supporting organizing of One Stop Integrated Services of


Finance Division in Capital Investment Coordinating Board, it is necessary to re-stipulate
the provisions on Import Duty Exemption on Import of Capital Goods in the Context of
Development or Expansion of Power Plant Industries for Public Interest;

d. whereas based on the considerations as intended in points a, b, and c, as well as in the


context of implementing the provisions of Article 26 paragraph (3) of Law Number 10
Year 1995 regarding Customs as amended by Law Number 17 Year 2006, it is
necessary to stipulate a Regulation of the Minister of Finance regarding Import Duty
Exemption on Import of Capital Goods in the Context of Development or Expansion of
Power Plant Industries for Public Interest;

In View of:
Penelitian Hukum Indonesia - Copyright © 2015
1. Law Number 10 Year 1995 regarding Customs (State Gazette of the Republic of
Indonesia Year 1995, Number 75, Supplement to State Gazette of the Republic of
Indonesia Number 3612) as amended by Law Number 17 Year 2006 (State Gazette of
the Republic of Indonesia Year 2006 Number 93, Supplement to State Gazette of the
Republic of Indonesia Number 4661);

2. Presidential Regulation Number 97 Year 2014 regarding Organizing of One Stop


Integrated Services (State Gazette of the Republic of Indonesia Year 2014 Number
221);

3. Regulation of the Minister of Finance Number 258/PMK.011/2014 regarding


Implementation of One Stop Integrated Services of Finance Division in Capital
Investment Coordinating Board;

HAS DECIDED:

To Stipulate: REGULATION OF THE MINISTER OF FINANCE REGARDING IMPORT DUTY


EXEMPTION ON IMPORT OF CAPITAL GOODS IN THE CONTEXT OF
DEVELOPMENT OR EXPANSION OF POWER PLANT INDUSTRIES FOR
PUBLIC INTEREST.

Article 1

Referred to herein as:

1. Business Entity shall be any legal entity that can be in the form of State-Owned
Enterprise, Regional Government-Owned Enterprise, private business entity with
Indonesian legal entity, and cooperative, which conducts business in the field of power
supplies, which is established in accordance with laws and regulations applicable, which
performs permanent and continuous types of business, which works and which is
domiciled in the territory of the Unified State of the Republic of Indonesia.

2. Power plant industries shall be activity on producing and supplying electric power for
public interest by Business Entity, excluding transmission, distribution, and electric
power support business.

3. Capital Goods shall be machines, equipment, and equipment of factory whether in an


installed or in an unistalled state, excluding spareparts used for maintenance in power
supplies business activity by Business Entity for public interest.

4. Power Supplies Business License, hereinafter referred to as IUPTL, shall be permit for
conducting power supplies business for public interest which is given by the Ministry of
Energy and Mineral Resources or provincial government, in accordance with laws and
regulations in the field of electricity.
5. Transfer shall be transfer of rights, transfer of assets, change in use of Capital Goods for
other activities outside of business activity, export, or annulment from assets of Business
Entity.

6. Force majeure shall be conditions such as fire, natural disasters, riots, wars or other
matters which occur beyond human power.

7. Minister shall be the Minister of Finance of the Republic of Indonesia.

Article 2

(1) Import of Capital Goods by Business Entity can be provided with import duty exemption
facilities.

(2) Import duty exemption as intended in paragraph (1) shall be provided to Capital Goods
which are actually used for power plant industries with the following provisions:

a. not yet produced in home country;

b. already produced in home country but not yet meeting the specification required;
or

c. already produced in home country but insufficient to cover industrial demand.

(3) Contract on Capital Goods from import as intended in paragraph (1) must indicate
clauses excluding import duty.

Article 3

Import duty exemption for power plant industries as intended in Article 2, can be given to
Business Entity as follows:

a. State-Owned Electricity Company (PT. PLN (Persero));

b. holder of IUPTL having business area;

c. holder of IUPTL for power plant business having power purchase agreement with PT.
PLN (Persero) which declares that the entire electricity produced will be purchased by
PT. PLN (Persero), or Finance Lease Agreement (FLA)) with PT. PLN (Persero); or

d. holder of IUPTL for power plant business having power purchase agreement with holder
of IUPTL having business area, which declares that the entire electricity produced will be
purchased by holder of IUPTL having business area.

Article 4
(1) To obtain import duty exemption on import of Capital Goods as intended in Article 2,
Business Entity as intended in Article 3 shall file application to the Head of Capital
Investment Coordinating Board, as the format as stipulated in Attachment I constituting
inseparable part of this Regulation of the Minister.

(2) Application as intended in paragraph (1) which is filed by Business Entity as intended in
Article 3, must be attached by:

a. photocopy of Capital Investment Principle License;

b. Plan of Import of Goods (RIB) of the needs of project that at least indicates
quantity, type, and technical specification in detail per customs office of place of
entry already approved and validated by the Director General of Electricity, the
Ministry of Energy and Mineral Resources, as the format as stipulated in
Attachment II constituting inseparable part of this Regulation of the Minister;

c. deed of establishment of Business Entity; and

d. Customs Identity Number (NIK).

(3) In the event that the application as intended in paragraph (1) is filed by Business Entity
as intended in Article 3 sub-articles b, c, and d, besides having to meet the provisions as
intended in paragraph (2), the application must be attached by IUPTL.

(4) In the event that the application as intended in paragraph (1) is filed by Business Entity
as intended in Article 3 sub-article c, besides having to meet the provisions as intended
in paragraph (3), the application must be attached by power purchase agreement or
Finance Lease Agreement (FLA) with PT. PLN (Persero).

(5) In the event that the application as intended in paragraph (1) is filed by Business Entity
as intended in Article 3 sub-article d, besides having to meet the provisions as intended
in paragraph (3), the application must be attached by power purchase agreement with
holder of IUPTL having business area.

Article 5

(1) With respect to the application as intended in Article 4, the Head of Capital Investment
Coordinating Board shall give approval or rejection within the period by no later than 7
(seven) workdays as from the receipt of application completely.

(2) In the event that the application as intended in paragraph (1) is approved, the Head of
Capital Investment Coordinating Board on behalf of the Minister shall issue decision on
import duty exemption on import of capital goods in the context of development or
expansion of power plant industries for public interest.

(3) Decision on import duty exemption as intended in paragraph (2) shall not be applicable
retroactively.
(4) In the event that the application as intended in paragraph (1) is not approved, the Head
of Capital Investment Coordinating Board on behalf of the Minister shall issue letter of
rejection by raising its reasons for rejection.

Article 6

(1) Realization of import of goods based on Plan of Import of Goods (RIB) as intended in
Article 4 paragraph (2) sub-paragraph b, shall be performed by no later than 24 (twenty
four) months as from the coming into effect of decision on provision on import duty
exemption on import of capital goods as intended in Article 5 paragraph (2).

(2) Realization of import as in paragraph (1) can be extended by no later than 12 (twelve)
months as from the end of period of realization of import by filing application for
extended realization of import as the format as stipulated in Attachment III constituting
inseparable part of this Regulation of the Minister.

(3) Application as intended in paragraph (2) filed by Business Entity, shall be attached by:

a. photocopy of Capital Investment Principle License;

b. photocopy of Customs Identity Number (NIK);

c. photocopy of Taxpayer Registration Number (NPWP);

d. photocopy of Importer's Identification Number (API/APIT/API-P);

e. photocopy of decision on import duty exemption as intended in Article 5


paragraph (2); and

f. report on realization of import based on decision on import duty exemption as


intended in Article 5 paragraph (2).

(4) Application for extended realization of import as intended in paragraph (2), shall be filed
by no later than 14 (fourteen) days before the end of period of the coming into effect of
decision on import duty exemption as intended in Article 5 paragraph (2).

Article 7

(1) Business Entity can file application for amendment to decision on import duty exemption
as intended in Article 5 paragraph (2).

(2) Business Entity shall file the application as intended in paragraph (1) to the Head of
Capital Investment Coordinating Board, as the format as stipulated in Attachment IV
constituting inseparable part of this Regulation of the Minister.

(3) Application filed by Business Entity as intended in paragraphs (1) and (2), must be
attached by:
a. photocopy of Capital Investment Principle License;

b. photocopy of Customs Identity Number (NIK);

c. photocopy of Taxpayer Registration Number (NPWP);

d. photocopy of Importer's Identification Number (API/AP1T/API-P);

e. photocopy of decision on import duty exemption as intended in Article 5


paragraph (2); and

f. support data of change.

(4) In the event that the application for amendment to decision on import duty exemption as
intended in paragraph (1) relates to change in RIB, besides having to meet the
provisions as intended in paragraph (3), the application must be attached by Changed
Plan of Import of Goods (RIBP) that at least indicates quantity, type, and technical
specification in detail per port of entry already approved and validated by the Director
General of Electricity, the Ministry of Energy and Mineral Resources, as the format as
stipulated in Attachment V constituting inseparable part of this Regulation of the
Minister.

Article 8

(1) With respect to the application as intended in Article 6 and/or 7, the Head of Capital
Investment Coordinating Board shall give approval or rejection within the period by no
later than 7 (seven) workdays as from the receipt of the application completely.

(2) In the event that the application as intended in paragraph (1) is approved, the Head of
Capital Investment Coordinating Board on behalf of the Minister shall issue decision on
extension and/or change of import duty exemption on import of capital goods in the
context of development or expansion of power plant industries for public interest.

(3) Decision on extension and/or change of import duty exemption as intended in paragraph
(2) shall not be applicable retroactively.

(4) In the event that the application as intended in paragraph (1) is not approved, the Head
of Capital Investment Coordinating Board on behalf of the Minister shall issue letter of
rejection by raising its reasons for rejection.

Article 9

(1) Capital Goods as intended in Article 2 can be Transferred after 2 (two) years as from the
date of import customs declaration.

(2) The provisions on the period of Transfer of Capital Goods as intended in paragraph (1)
shall not be applicable in the event that:
a. there is force majeure;

b. Capital Goods is re-exported; or

c. there is Transfer of Capital Goods to Business Entity which obtains import duty
exemption facilities for development or expansion of power plant industries for
public interest.

(3) Transfer of Capital Goods as intended in paragraphs (1) and (2) shall be done after
obtaining permit from the Director General of Customs and Excise on behalf of the
Minister based on recommendation from the Capital Investment Coordinating Board.

(4) Transfer of Capital Goods as intended in paragraph (1) which is conducted within the
period a minimum of 2 (two) years and a maximum of 5 (five) years, shall cause
cancellation of import duty exemption facilities provided and Business Entity must pay
import duty payable.

(5) Exempted from the obligation to pay import duty payable as intended in paragraph (4)
shall be in the event that:

a. Transfer of Capital Goods is done after the period of 5 (five) years as from the
date of import customs declaration; or

b. Transfer of Capital Goods is performed in accordance with the provisions as


intended in paragraph (2).

(6) In the event that Transfer of Capital Goods is performed not in accordance with the
provisions as intended in paragraph (1) and/or (3), Business Entity must pay:

a. import duty payable on Capital Goods from import; and

b. administrative sanctions in the form of fine in accordance with the provisions of


laws and regulations in the field of customs.

(7) The provisions on import duty exemption from the obligation to pay import duty as
intended in paragraph (5) shall not be applicable to Capital Goods in the event that there
is force majeure but the Capital Goods has still economic value.

(8) Payment of import duty as intended in paragraph (7) shall be based on price of delivery
with the following provisions:

a. if charge of import duty is 5% (five percent) or more, it shall be subject to charge


of 5% (five percent); or

b. if charge of import duty is below 5% (five percent), it shall be subject to charge in


accordance with type of goods.

Article 10
The provisions on the procedure for Transfer of Capital Goods shall further be stipulated in a
Regulation of Director General of Customs and Excise.

Article 11

(1) Business Entity which obtains import duty exemption must deliver report on realization of
import to the Head of Capital Investment Coordinating Board by no later than 7 (seven)
workdays after realization of import.

(2) The Head of Capital Investment Coordinating Board shall deliver:

a. report on approval for provision of import duty exemption facilities;

b. report on realization of import of Capital Goods; and

c. report on recommendation on Transfer,

to the Minister c.q. the Director General of Customs and Excise with a copy addressed
to the Minister of Energy and Mineral Resources c.q. the Director General of Electricity.

(3) Report as intended in paragraph (2) sub-paragraph a, shall at least indicate the following
elements:

a. Number and date of approval for provision of import duty exemption facilities;

b. Name of Company and Taxpayer Registration Number;

c. Number and date of Decision on import duty Exemption;

d. General description of type of Capital Goods to be imported;

e. Estimated amount of customs value of plan of import of Capital Goods.

(4) Report as intended in paragraph (2) sub-paragraph b, shall at least indicate quantity,
type, specification, and prices of Capital Goods which is given import duty exemption in
detail per customs office of entry.

(5) Report as intended in paragraph (2) sub-paragraph c, shall at least indicate quantity,
type, specification, prices, location of transfer and the party receiving transfer of Capital
Goods.

(6) Report as intended in paragraph (2) shall be delivered every 6 (six) months, namely for
the first semester in July of current year and for the second semester in January of the
next year.

Article 12
The provisions on the procedure for filing of application, format of decision on provision of
import duty exemption, as well as procedure for reporting of realization of import by Business
Entity and administrative sanctions, shall further be stipulated in a Regulation of the Head of
Capital Investment Coordinating Board.

Article 13

(1) Supervision on machines which obtain import duty exemption facilities shall cover:

a. supervision at the time of process of issuance of decision on import duty


exemption facilities;

b. supervision at the time of importation of machines which obtains import duty


exemption facilities; and

c. supervision at the time of use of import duty exemption facilities in accordance


with the purpose of provision of import duty facilities.

(2) Supervision as intended in paragraph (1) shall be performed with the following
provisions:

a. Supervision as intended in paragraph (1) sub-paragraph a shall be done by


Capital Investment Coordinating Board;

b. Supervision as intended in paragraph (1) sub-paragraph b shall be done by the


Directorate General of Customs and Excise; and

c. Supervision as intended in paragraph (1) sub-paragraph c shall be done by


Capital Investment Coordinating Board and the Ministry of Energy and Mineral
Resources.

(3) Supervision by Capital Investment Coordinating Board as intended in paragraph (2)


sub-paragraphs a and c, and by the Ministry of Energy and Mineral Resources as
intended in paragraph (2) sub-paragraph c shall not eliminate authorities of the
Directorate General of Customs and Excise in supervising import duty exemption
facilities through risk management based on Customs Law.

(4) The Head of Capital Investment Coordinating Board, the Minister of Energy and Mineral
Resources, and the Director General of Customs and Excise can prepare procedure for
supervision as intended in paragraph (1) whether individually or jointly.

Article 14

As this Regulation of the Minister comes into effect:

a. Regulation of the Minister of Finance Number 154/PMK.0U/2008 regarding Import Duty


Exemption on Import of Capital Goods in the Context of Development and Expansion of
Power Plant Industries for Public Interest as several times amended by:
1. Regulation of the Minister of Finance Number 128/PMK.011/2009 regarding
Amendment to Regulation of the Minister of Finance Number 154/PMK.011/2008
regarding Import Duty Exemption on Import of Capital Goods in the Context of
Development and Expansion of Power Plant Industries for Public Interest; and

2. Regulation of the Minister of Finance Number 154/PMK.011/2012 regarding the


Second Amendment to Regulation of the Minister of Finance Number
154/PMK.013/2008 regarding Import Duty Exemption on Import of Capital Goods
in the Context of Development and Expansion of Power Plant Industries for
Public Interest,

shall be revoked and declared null and void;

b. Subordinate legislation of Regulation of the Minister of Finance Number 154/PMK.01


1/2008 regarding Import Duty Exemption on Import of Capital Goods in the Context of
Development and Expansion of Power Plant Industries for Public Interest as several
times amended most recently by Regulation of the Minister of Finance Number
154/PMK.011/2012, shall be declared still applicable insofar as not contrary to the
provisions in this Regulation of the Minister and/or not yet stipulated in new subordinate
legislation based on this Regulation of the Minister.

Article 15

This Regulation of the Minister shall come into effect on the date of its promulgation.

For public cognizance, hereby ordering the promulgation of this Regulation of the Minister by
placing it in the Official Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on March 27, 2015
THE MINISTER OF FINANCE OF
THE REPUBLIC OF INDONESIA,

signed

BAMBANG P.S. BRODJONEGORO

Promulgated in Jakarta
On March 27, 2015
THE MINISTER OF LAW AND HUMAN RIGHTS OF
THE REPUBLIC OF INDONESIA,

signed

YASONNA H. LAOLY
OFFICIAL GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2015 NUMBER 464

Issued as a true copy


THE HEAD OF GENERAL AFFAIRS BUREAU
on behalf of
THE HEAD OF ADMINISTRATION DIVISION OF THE MINISTRY

signed

GIARTO
Civil Service Registration No. (NIP) 195904201984021001

------------------------

Note

ATTACHMENT I
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 66/PMK.010/2015
REGARDING IMPORT DUTY EXEMPTION ON IMPORT OF CAPITAL GOODS IN THE
CONTEXT OF DEVELOPMENT OR EXPANSION OF POWER PLANT INDUSTRIES FOR
PUBLIC INTEREST

THE MINISTER OF FINANCE OF


THE REPUBLIC OF INDONESIA

Number :
Encl. :
Re. : Application for Import Duty Exemption on Import of Capital Goods in the
Context of Development or Expansion of Power Plant Industries for Public
Interest

To the Head of Capital Investment Coordinating Board


Jakarta

We, the undersigned, director of:

Name of Company :
NIK :
NPWP :
Line of Business :
Address of Office :
Location of Project :
Telephone : Facsimile :
Contact official : Telephone :
Herewith file application for import duty exemption on import of capital goods in the context of
development or expansion of power plant industries for public interest.

We herewith attach support documents among other things:


1. Photocopy of Capital Investment Principle License
2. Photocopy of Customs Identity Number (NIK);
3. Photocopy of Taxpayer Registration Number (NPWP);
4. Photocopy of Importer's Identification Number (API/API-T/API-P); and
5. Plan of Import of Goods (RIB) already approved and validated by the Director General of
Electricity, the Ministry of Energy and Mineral Resources.

This application has been properly and duly executed and we will comply with all
regulations becoming basis for providing exemption facilities.

The Applicant

Stamp of Company STAMP DUTY

Full Name *)
Position

*) Signed by Director of Company indicated in API/API-P/ API-T

THE MINISTER OF FINANCE OF


THE REPUBLIC OF INDONESIA,
signed
BAMBANG P.S. BRODJONEGORO

Issued as a true copy,


THE HEAD OF GENERAL AFFAIRS BUREAU
on behalf of
THE HEAD OF ADMINISTRATION DIVISION OF THE MINISTRY
signed
GIARTO
Civil Service Registration No. (NIP) 195904201984021001

ATTACHMENT II
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 66/PMK.010/2015
REGARDING IMPORT DUTY EXEMPTION ON IMPORT OF CAPITAL GOODS IN THE
CONTEXT OF DEVELOPMENT OR EXPANSION OF POWER PLANT INDUSTRIES FOR
PUBLIC INTEREST

THE MINISTER OF FINANCE OF


THE REPUBLIC OF INDONESIA
PLAN OF IMPORT OF GOODS

Number : .....(1).....
Date : .....(2).....
Name of Company : .....(3).....
NPWP : .....(4).....
Address of Company : .....(5).....
Exchange Rate of : .....(6).....
NDPBM

Order Descrip Country KPPBC/KPU Technical Number Estimated Import Tariff Estimated
No. tion of of of entry of Specification of Unit Value item of Import
Goods Origin Goods (Brand, Type, HS Duty (Rp)
Measure, Capacity
etc)
Per Unit Total
...(7)... ...(8)... ...(9)... ...(10)... ...(11)... ...(12)... ...(13)... ...(14)... ...(15)...
TOTAL

The Applicant

Number : ......(16)..... Stamp of Company


(Name) .....(20)....
Position ..(21)....
Date : ......(17).....

Approved and Legalized by,


The Director General of Electricity
The Ministry of Energy and Mineral
Resources

(Name) ......(18).....
Civil Service Registration No.
(NIP) ......(19).....

Filling Out Guidelines:


1. To be filled out with Number and Date of Application
2. To be filled out with the Date of Application
3. To be filled out with name of company
4. To be filled out with Taxpayer Registration Number (NPWP) of company
5. To be filled out with address of company in accordance with NIK
6. To be filled out with Exchange Rate of NDPBM applicable on the date of application
7. To be filled out with order number of goods
8. To be filled out with description of goods
9. To be filled out with country of origin of goods
10 To be filled out with name of Customs Office of place of settlement of customs
obligations
11 To be filled out with technical specification of goods
12 To be filled out with code of unit of goods in accordance with the provisions
13 To be filled out with estimate of import value in foreign currency with incoterm C&F or
CIF
14 To be filled out with tariff item of HS goods
15 To be filled out with estimated import duty of goods
16 To be filled out with number of approval and validation by the Director General of
Electricity, the Ministry of Energy and Natural Resources
17 To be filled out with the date of approval and validation by the Director General of
Electricity, the Ministry of Energy and Natural Resources
18 To be filled out with name of the Director General of Electricity, the Ministry of Energy
and Natural Resources which gives approval and validation
19 To be filled out with Civil Service Registration No. (NIP) of the Director General of
Electricity, the Ministry of Energy and Natural Resources which gives approval and
validation
20 To be filled out with name of director of company which is indicated in API/ API-P/ API-T
21 To be filled out with number and the date of legalization of the Director General of
Electricity, the Ministry of Energy and Natural Resources

THE MINISTER OF FINANCE OF


THE REPUBLIC OF INDONESIA,
signed
BAMBANG P.S. BRODJONEGORO

Issued as a true copy,


THE HEAD OF GENERAL AFFAIRS BUREAU
on behalf of
THE HEAD OF ADMINISTRATION DIVISION OF THE MINISTRY
signed
GIARTO
Civil Service Registration No. (NIP) 195904201984021001

ATTACHMENT III
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 66/PMK.010/2015
REGARDING IMPORT DUTY EXEMPTION OF IMPORT OF CAPITAL GOODS IN THE
CONTEXT OF DEVELOPMENT OR EXPANSION OF POWER PLANT INDUSTRIES FOR
PUBLIC INTEREST

Number :
Encl. :
Re. : Application for Extended Realization of Import for Import Duty Exemption
of Import of Capital Goods in the Context of Development or Expansion of
Power Plant Industries for Public Interest

To The Head of Capital Investment Coordinating Board

Jakarta

We, the undersigned, director of:

Name of Company :
NIK :
NPWP :
Line of Business :
Address of Office :
Location of Project :
Telephone : Facsimile :
Contact official : Telephone :

Herewith file application for extended period of realization of import for import duty exemption of
import of goods based on Decision of Capital Investment Coordinating Board Number
.............................. regarding Import Duty Exemption on Import of Capital Goods in the Context
of Development or Expansion of Power Plant Industries for Public Interest Which Are Imported
By ..................., with the following considerations .............

We herewith attach support documents among other things:


1. Photocopy of Capital Investment Principle License
2. Photocopy of Customs Identity Number (NIK);
3. Photocopy of Taxpayer Registration Number (NPWP);
4. Photocopy of Importer's Identification Number (API/API-T/API-P); and
5. Photocopy of decision of the Head of Capital Investment Coordinating Board Number
..................... regarding Import Duty Exemption on Import of Capital Goods in the
Context of Development or Expansion of Power Plant Industries for Public Interest to
............; and
6. Report on Realization of Import.

This application has been properly and duly executed and we will comply with all
regulations becoming basis for providing exemption facilities.

The Applicant

Stamp of Company STAMP DUTY


Full Name *)
Position

*) Signed by Director of Company which is indicated in API/API-P/API-T

Issued as a true copy, THE MINISTER OF FINANCE OF


THE HEAD OF GENERAL AFFAIRS BUREAU THE REPUBLIC OF INDONESIA,
on behalf of
THE HEAD OF ADMINISTRATION DIVISION OF signed
THE MINISTRY
signed AGUS D.W. MARTOWARDOJO

GIARTO
Civil Service Registration No. (NIP) 195904201984021001

ATTACHMENT IV
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 66/PMK.010/2015
REGARDING IMPORT DUTY EXEMPTION ON IMPORT OF CAPITAL GOODS IN THE
CONTEXT OF DEVELOPMENT OR EXPANSION OF POWER PLANT INDUSTRIES FOR
PUBLIC INTEREST

Number :
Encl. :
Re. : Application for Amendment to Decision on Import Duty Exemption on
Import of Capital Goods in the Context of Development or Expansion of
Power Plant Industries for Public Interest

To The Head of Capital Investment Coordinating Board

Jakarta

We, the undersigned, director of:

Name of Company :
NIK :
NPWP :
Line of Business :
Address of Office :
Location of Project :
Telephone : Facsimile :
Contact official : Telephone :
Herewith file application for amendment to Decision of the Head of Capital Investment
Coordinating Board Number .............................. regarding Import Duty Exemption on Import of
Capital Goods in the Context of Development or Expansion of Power Plant Industries for Public
Interest Which Are Imported By ............................................

We herewith attach support documents among other things:


1. Photocopy of Capital Investment Principle License
1. Photocopy of Customs Identity Number (NIK);
2. Photocopy of Taxpayer Registration Number (NPWP);
3. Photocopy of Importer's Identification Number (API/API-T/API-P);
4. Photocopy of Decision of the Head of Capital Investment Coordinating Board Number
.............................. regarding Import Duty Exemption on Import of Capital Goods in the
Context of Development and Expansion of Power Plant Industries for Public Interest
Imported By........... and
5. Support data of change in the form of.....
6. Plan of Import of Goods (RIB) already approved and validated by the Director General of
Electricity, the Ministry of Energy and Mineral Resources (in the event that application
for change relates to RIB).

This application has been properly and duly executed and we will comply with all
regulations becoming basis for providing exemption facilities.

The Applicant

Stamp of Company STAMP DUTY

Full Name *)
Position

*) Signed by Director of Company indicated in API/API-P/API-T

Issued as a true copy, THE MINISTER OF FINANCE OF


THE HEAD OF GENERAL AFFAIRS BUREAU THE REPUBLIC OF INDONESIA,
on behalf of
THE HEAD OF ADMINISTRATION DIVISION OF signed
THE MINISTRY
signed AGUS D.W. MARTOWARDOJO

GIARTO
Civil Service Registration No. (NIP) 195904201984021001

ATTACHMENT V
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 66/PMK.010/2015
REGARDING IMPORT DUTY EXEMPTION ON IMPORT OF CAPITAL GOODS IN THE
CONTEXT OF DEVELOPMENT OR EXPANSION OF POWER PLANT INDUSTRIES FOR
PUBLIC INTEREST
CHANGED PLAN OF IMPORT OF GOODS (RIBP)

Number : .....(1)..... Name of Company : .....(5).....


Date : .....(2)..... NPWP : .....(6).....
SKMK Number : .....(3)..... Address of Company : .....(7).....
RIB Number changed : .....(4)..... Exchange Rate of NDPBM : .....(8).....

No Item Description ...(10)... Quantity of Goods Import Value Remarks


Number ...(11)... ...(12)... ...(15)...
...(9)...
Initially Becomin Initially Becomin Initially Becomin
...(13)... g ...(13)... g ...(13)... g
...(14)... ...(14)... ...(14)...

Number : .....(16)..... The Applicant,

Stamp of Company

(Name) ....(20)....
Position .....(21).....
Date : .....(17).....
Approved and legalized by,
The Director General of Electricity, the
Ministry of Energy and Mineral Resources

(Name) .....(18).....
Civil Service Registration No.
(NIP) .....(19).....

Filling Out Guidelines;


1. To be filled out with Number of Application
2. To be filled out with the Date of Application
3. To be filled out with Number of KMK which is stipulated for the related company
4. To be filled out with Number of RIB changed and already obtaining KMK
5. To be filled out with name of company
6. To be filled out with Taxpayer Registration Number (NPWP) of company
7. To be filled out with address of company in accordance with NIK
8. To be filled out with Exchange Rate of NDPBM applicable on the date of application
9. To be filled out with description of change besides quantity of goods and import value
10. To be filled out in accordance with order number of RIB which is changed
11. To be filled out with quantity of goods in certain unit
12. To be filled out with estimate of Import Value in forign currency with incoterm C&F or CIF
13. To be filled out in accordance with RIB which is changed
14. To be filled out in accordance with changed RIB
15. To be filled out with any matters not covered
16. To be filled out with number of approval and validation by the Director General of
Electricity, the Ministry of Energy and Natural Resources
17. To be filled out with the date of approval and validation by the Director General of
Electricity, the Ministry of Energy and Natural Resources
18. To be filled out with name of the Director General of Electricity, the Ministry of Energy
and Natural Resources which gives approval and validation
19. To be filled out with Civil Service Registration No. (NIP) of the Director General of
Electricity, the Ministry of Energy and Natural Resources which gives approval and
validation
20. To be filled out with name of director of company indicated in API/API-P/API-T
21. To be filled out with number and the date of legalization from the Director General of
Electricity, the Ministry of Energy and Natural Resources

Issued as a true copy, THE MINISTER OF FINANCE OF


THE HEAD OF GENERAL AFFAIRS BUREAU THE REPUBLIC OF INDONESIA,
on behalf of
THE HEAD OF ADMINISTRATION DIVISION OF signed
THE MINISTRY
signed AGUS D.W. MARTOWARDOJO

GIARTO
Civil Service Registration No. (NIP) 195904201984021001

Source: LOOSE LEAF REGULATION OF THE MINISTER OF FINANCE YEAR 2015

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