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Indonesian
Revoking 128/PMK.011/2009, 154/PMK.011/2008
Number: 66/PMK.010/2015
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;
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);
HAS DECIDED:
Article 1
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.
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.
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:
b. already produced in home country but not yet meeting the specification required;
or
(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:
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:
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;
(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:
(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;
(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;
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
(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:
(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:
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.
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;
(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:
(2) Supervision as intended in paragraph (1) shall be performed with the following
provisions:
(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
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
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
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
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
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.
This application has been properly and duly executed and we will comply with all
regulations becoming basis for providing exemption facilities.
The Applicant
Full Name *)
Position
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
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
(Name) ......(18).....
Civil Service Registration No.
(NIP) ......(19).....
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
Jakarta
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 .............
This application has been properly and duly executed and we will comply with all
regulations becoming basis for providing exemption facilities.
The Applicant
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
Jakarta
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 ............................................
This application has been properly and duly executed and we will comply with all
regulations becoming basis for providing exemption facilities.
The Applicant
Full Name *)
Position
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)
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).....
GIARTO
Civil Service Registration No. (NIP) 195904201984021001