Presentasi DG CE - netherlandsandyou.nl

Customs FacilitiesIn Response to Covid-19 Pandemic

October 2020

DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

DIREKTORAT JENDERAL

BEA DAN CUKAI

3

Importation of Medical Devices

Exemptions from import

duty, excise, Income Tax

and VAT. They are not

collected on imports of

medical devices for

pandemic treatment

Import Duties Borne by the

Government (BMDTP)

Import duties for certain

industries affected by the

Covid-19 pandemic are borne

by the government

Customs Facilities in response to the Pandemic


Bonded Zone

Import duty payment

deferment and exemption

of import-related taxes for

medical devices used in

bonded zone

Incentives for KITE companies

Additional incentives such as

sales of local material for

companies that are listed as

KITE (Ease of Import for

Export Purposes).

Customs Facilities for Importation of Medical Devices

Directorate of Customs FacilityDirectorate General of Customs and Excise

Regulation of the Minister of Finance number 34/PMK.04/2020 jo 83/PMK.04/2020 jo PMK

149/PMK.04/2020

Customs Facilities for Importation of Medical DevicesDIRECTORATE GENERAL OF CUSTOMS AND EXCISE

To respond to Covid-19 pandemic, Regulation of Minister of Finance number PMK 34/PMK.04/2020 jo PMK 83/PMK.04/2020 jo PMK 149/PMK.04/2020 has been signed, in which it regulates the incentives in the form of fiscal exemption for goods used in response to Covid-19

pandemic, both commercial and non-commercial

Entry of Goods from Outside of Customs Territory: Import Duty and/or excise exemption; Income Tax or Income Tax and VAT for luxury

goods not collected; Article 22 of Income Tax Exemption

Used to response to covid-19 pandemic, based on the annex of PMK 149/PMK.04/2020

SUBJECTS of the facility:

Central Gov,

Regional Gov,

Individual,

Legal Entity, or

Non Legal Entity

21TYPES OF GOODS

Entry of Goods from Local Industries*: Import Duty and/or excise exemption; Import Tax not collected; and/or Income Tax or Income Tax and VAT for luxury

goods exemption

FISCAL FACILITIES

OBJECTS

*) Bonded Zone, Bonded Warehouse, Bonded Logistics Zone, Special Economic Zone, Free Trade Zone, KITE

How to submit your ApplicationDIRECTORATE GENERAL OF CUSTOMS AND EXCISE

Consignments and Passengers’ Personal Items with the value

of ≤FOB USD 500

APPLICATION NOT NEEDED FOR(automatically exempted)

Notes:Consignments and Passengers’ Personal Belongings with the value of FOB more than USD 500 receives fiscal facility after submitting application to the Minister of Finance through the Head of Customs office of the entry of good

Requirements: Applicants’ ID, Copy of Tax ID Number, Details of amount, type,

and estimation of value of goods,

Details of the usage of goods

INSW Portal

Customs & excise office of the entry

of goods

Decree of Minister of Financefor Permit (SKMK)

Service Guarantee:2 Office Hours after complete and correct application accepted

submit1

Decree of Minister of Financefor Permit (SKMK)

2 send

3 IssueApplicant

4 send

SUBJECTS of the facility:

Central Gov,

Regional Gov,

Individual,

Legal Entity, or

Non Legal Entity

Application SubmissionThe applicant submits the application for

exemption through the Indonesia Nasional Single

Window portal. The guidance can be accessed on

the following link : http://bit.ly/Covid19PMK34

Examination, Approval and Issuance of SKMK

DGCE officers will do the examination,

approval and issuance of application on

CEISA system.

CUSTOMS AREA

OUTSIDE OF CUSTOMS TERRITORY

CUSTOMS ZONE

General Import : BC 2.0 or import declaration for consignments (PIBK)

Import through Bonded Logistic Zone : BC 2.8

Consignments

- Value of Goods ≤FOB USD 500 : Consignment Note (CN)

- Value of Goods >FOB USD 500 : PIBK

Passengers’ Goods

- Value of Goods ≤FOB USD 500 : Customs Declaration (CD)

- Value of Goods >FOB USD 500 : PIBK

FTZ : PPFTZ 01

Bonded Zone/Bonded Warehouse

: BC 2.5 or BC 4.1

KITE certified company : BC 2.4

CUSTOMS DOCUMENTS

SEZ : BC 2.5 or BC 4.1

FREE ZONE

SPECIAL ECONOMIC ZONE

• In the case where the goods are subject to the provisions of import, it is mandatory to attach a recommendation from BNPB when submitting customs documents;

• Excluded from the above provision is if the imported goods do not exceed the specified amount

Release of Goods with GuaranteeDIRECTORATE GENERAL OF CUSTOMS AND EXCISE

(1) Goods that still need the approval of import duty

and import tax exemption (SKMK) to be released

can be given the facility of goods release with

guarantee.

(2) To get the approval, Applicant must apply to the

Head of Customs Office of the entry of goods.

(3) Guarantee can be in the form of written guarantee.

Customs officeof the entry of goods

Application Letter Written collateral

Goods are released (with Collateral)

Notes:Applicant needs to submit the Decree of Exemption ofImport Duty and Import Tax 30 days after the goods arereleased with Collateral in the latest.

CRITERIA OF GOODS

Import Duties Borne by the Government (BMDTP)


Regulation of the Minister of Finance number 134/PMK.010/2020

Overview of BMDTPDIRECTORATE GENERAL OF CUSTOMS AND EXCISE

Certain Industry Sectors affected

by the COVID- 19 pandemic that areeligible to be granted BMDTP inaccordance with the IndustrialSector Advisor policy.

Subject Origins of Goods

1. Outside of Customs Territory,2. Released from:

a. Logistic Bonded Zone;b. Bonded Warehouse;c. Bonded Zoneissued to Certain Industrial Sector companies.

"The BMDTP for the industrial sector affected by Covid-19 is different from that of the existing BMDTP, because it uses an automation system, making it easier, more effective, and efficient"

“BMDTP is the facility where import duty owed is paid by the government with the funds that have been allocated in the State Budget (APBN) / Revision Of State Budget (APBNP)”

33Industrial Sectors

Listed in Annex

Letter B of the

Regulation of

Minister of Finance

concerning BMDTP

specifically for

Covid-19

Addressed to the Minister through the Directorsubmitted electronically to DGCE Portal through the Indonesia National Single Window systemAttached:List of items; Invoice and Packing List, Relatedorganizations’ recommendations; Bonded Zone Decreein case the goods are removed from the bonded zone.

Application Submission

1. Not produced locally;

2. Produced locally but not meet the required specification; or

3. Produced locally but the amount is not sufficient for the industrial needs.

Goods and Material Criteria1. Import Duty = 0%;2. Import Duty = 0% based on the international agreement; *)3. Subject to Anti-Dumping Import Duty/ Temporary Anti-

Dumping Import Duty, Temporary BMTP/BMTP, Countervailing duty, or Retaliatory import duty;

4. Imported to be stockpiled in Bonded Storage Place.*) does not apply to the import of goods and materials by certainindustrial sectors set by the Minister of Industry.

Not Granted to the Following Goods and Materials:

Objects

Budget AllocationDIRECTORATE GENERAL OF CUSTOMS AND EXCISE

Total Number of Industrial Sectors: 33

Maximum Total Budget : Rp583.287.000.000 ,-

AGRO INDUSTRIES

Rp276.333.000.000,-

1. Medical Devices & Hospital Equipment

2. Ventilator3. Two / three-wheeled motorized

vehicle4. Shipping Support5. Bike6. Can Packaging, Bottle Caps7. Electronics8. Fiber Optic Cable9. Smart Card10. Telecommunication Equipment11. Cellphone

METALS, MACHINES, TRANSPORTATION EQUIPMENT, AND ELECTRONICS INDUSTRIES

Rp114.337.000.000,-

1. Tire2. Hand Sanitizer3. Disinfectant Soap4. Rubber gloves5. Pharmacy6. PPE Protective Clothing7. PPE Head Protector8. PPE Mask

CHEMICAL, PHARMACEUTICAL AND

TEXTILE INDUSTRIES

Rp192.205.000.000,-

SMALL MEDIUM INDUSTRIES

Rp412.000.000,-

1. Instant Noodles2. Livestock Food3. Sweetener4. Corn Purifier5. Canned Fish Processing / Preservation6. Bread and Cakes7. Preservation of Meat Products8. Seaweed Processing9. Food Processing of Potatoes10. Milk Processing11. Fruit Processing12. Cocoa processing

1. Glasses2. Children’s Toys

The Applicants and the Import Declaration

Bonded Warehouse

Release of Goods and Materials from Outside of CustomsArea to Other Places Within the Customs Area such as:

Outside of Customs Territory

Importation of Goods andMaterials from:

Applicants:Certain Industrial Companies

Bonded Zone

Applicants:1. Certain Industrial Companies2. Bonded Zone Operators or

Companies inside the Area of Bonded Zone (PDKB) which are Certain Industrial Sector companies

BC.25 Applicant:Bonded Area Owners orCompanies Inside the Area ofBonded Zone (PDKB)

BC.20 Applicant:Certain Industrial Companies

Bonded Logistics Centre


BC.28 Applicant:Certain Industrial Companies


BC.25 Applicant:

Bonded Warehouse Operatorsor Companies Inside the Area of Bonded Warehouse (PDGB)

Procedures for the import of goods and the production of imported goods mentioned above are implemented according tothe provisions of prevailing laws and regulations


Application Requirements

No record of incorrectly declare the amount and/or type ofgoods in the Import Declaration with BMDTP facility thatcauses underpayment in the last 1 (one) year;

No record of owed Import Duty, and no Import Tax that areoverdue;

Apply to the Minister through the Director, which containsthe following information:

Company ID;

List of Goods and Materials applied to get BMDTP;

invoice and packing list;

Recommendation letter from related agencies that arethe Industrial Sector Advisor

Requirements for the Application of SKMK

In the event that an application is submitted for goods andmaterials that are released from Bonded Warehouse or BondedZone, the company also inform:

The identity of Bonded Warehouse or Companies inside of theBonded warehouse (PDGB), or Bonded Zone or Companies insideof Bonded Zone (PDKB), which at least contains the following data:

Company name;

Tax ID Number;

Number of Minister’s decree on the Permit of Bonded Warehouse of Company Inside the Bonded Warehouse(PDGB), or Bonded Zone owner or Company inside theBonded Zone (PDKB); and

Name and the Position of the Person in Charge.

Applications and scans of original documents are submitted electronically to the Portal of the Directorate General of Customs and Excise through the Indonesia National Single Window’s System.


Application Submission Flow

Application, Item Details & Invoice & PL

Companies

Directorate ofCustoms Facilities

1

3

6


BMDTP SECTOR SUPERVISING AGENCY

CEISA - DGCE

Agency’s System

Recommendation

7


8

4

5

Rejection

Rejection

Recommendation from related agencies

2

6

9

Approval/ Rejection

10

5

2

5

2

or

Rejection

Recommendation from related agencies

or

Approval/ Rejection

dan

Recommendation


andApproval/ Rejection


11DASHBOARD

Fiscal PolicyAgency (BKF)

Standard service: 3

working days


Standard service: 3

working days

Other Provisions

1The realization for the importation of Goods and Materials receiving the BMDTP facility must be done atthe latest on 31 December of the current fiscal year as evidenced by the date of registration of theImport Declaration.

2 BMDTP application will not be given vooruitslag (release of goods with guarantee)

3 Importation application for which the import duty has been paid, will not be given a refund

4If the goods and materials are subject to the prohibition and / or restrictions, the requirements must be fulfilled at the time the goods and materials are imported.


Additional Incentives for Bonded Zone



ENTRY OF MEDICAL DEVICES INTO THE BONDED ZONE

CRITERIA OF GOODS

Types of Goods:

a. Disinfectant

b. Masks

c. PPE

d. Thermometer

e. Other goods for

Covid-19 pandemic

response Bonded Zone

UsedEntry to

Settlement: Payment of the import tax

and import duty is in accordance with the provisions of the Bonded Zone;

Goods may be destroyed (written in the report)

Entry of Goods from Other Places Within the Customs Territory: VAT or VAT of luxury

goods not collected

Entry of goods from outsideof Customs Territory: Import Duty is deferred Import-related taxes not collected The restriction provisions are not

yet applied.

CUSTOMS AND IMPORT TAX INCENTIVES


Additional Incentives for KITE Certified Companies



ENTRY OF LOCAL GOODS TO KITE

Export deadline can be extended for max of 12 months in case of delay, cancellation, force majeure

Companies are required to submit reports on the realization of exports, max. 30 days after the export deadline ends.

given tax incentives in the form of VAT / VAT for Luxury Goods not collected.

Requirements: Exemption KITE / Small-Medium

Enterprise KITE Companies with 100% of

production exported

Obligations: write a tax invoice with the statement

"VAT NOT COLLECTED"; Do not use a combined tax invoice

If the goods are not exported, VAT + interest must be paid in accordance with the regulation

MOVING PRODUCTS TO BONDED ZONE

20

Bonded zone exportProducts of

KITE

BC 2.4

Further processing/ mergingExemption KITE/ Repayment KITE

given tax incentives as follows:• Import duty deferrment• VAT and VAT of luxury goods

not collected

Using BC 2.4

MOVEMENT OF PRUDUCT TO SMALL-MEDIUM ENTERPRISE KITE

SME KITE ExportKITE productsBC 2.4

Exemption KITE

Given tax incentives as follows: Import duty exemption VAT/ VAT of luxury goods not

collected

Using BC 2.4Exemption KITE: can be used for goods and

material accountability reports

Goods are moved within the period of the Exemption KITE

Further processing/ merging

SELLING OF PRODUCT TO LOCAL BUYER

Production process

Selling of product

Import of raw materials

Processing/Assembly/InstallationExemption KITE and SME KITE

Local selling is at most 50% of the previous year's export value

Using BC 2.4 Attaching Export report

BCLKT: can be used for goods and

material accountability reports

Goods are moved within the period of the Exemption KITE / SME KITE

To local buyer

The goods may also be provided to the government or people that are subject to import duty and Tax exemptions for the

response of COVID-19 pandemic

DIREKTORAT JENDERAL

BEA DAN CUKAI

Tlp. (021) 4750770, Whatsapp. 0812-2020-4774

Email : [email protected]

Directorate of Customs Facility

Presentasi DG CE - netherlandsandyou.nl

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