为了支持电力行业的发展，印尼政府发布了《66/PMK.010/2015号财政部部长条例：为发展公共发电业免除产品进口增值税和关税》(“PMK 66/PMK.010/2015”)，通过免除发电站建设必需品的进口增值税和关税来激励/便利发电商的发展。
In order to support the advancement of the electricity industry sector, the Government through the issuance of the Ministry of Finance Regulation No. 66/PMK.010/2015 concerning the Exemption of Import Tax and Duty for Capital Goods Aimed to Support Development or Expansion of Electricity Generation Industry for Public Interests (“PMK 66/PMK.010/2015”), provides the incentive/ease for business entities involving in the activities of electricity generation in the form of exemption of import tax and duty for capital goods necessary for the construction of power plants.
申请批准的标准
CRITERIA FOR APPLICATION APPROVAL
可申请免除进口增值税和关税的商品包括符合以下条件的组装或拆装形态的机械、设备和工厂设施，但不包括维护用设备：
The capital goods eligible for the application of exemption of import tax and duty includes machineries, equipment, and plant utilities, whether in the assembled or separated form of, not including spare parts used in maintenance phase, and by fulfilling the criteria that the concerned goods:
非印尼本地生产
Have not been produced locally;
1
印尼本地生产但尚未符合既定标准
Have been locally produced but have not fulfilled the demanded specifications;
2
印尼本地生产但尚未达到工业要求
Have been locally produced, however the quantity is yet to cover the industrial demand.
3
可申请免除商品进口增值税和关税的企业为：
The entities eligible to apply for the exemption of import tax and duty for capital goods are:
1
印尼国有电力有限公司 PT. PLN (Persero);
2
电力供应营业许可证持有人（该许可证仅限固定区域可行）
A holder of the Electricity Provision Business License (Izin Usaha Penyediaan Tenaga Listrik/IUPTL) which is entitled to certain operating area(s);
3
持有电力供应营业许可证，并且与印尼国有电力有限公司签署了电力买卖协议PPA（约定所生产电力将全部由印尼国有电力购买），或者与印尼国有电力有限公司签署了
FLA；A holder of IUPTL having a Power Purchase Agreement (PPA) with PT. PLN, stipulating that the electricity to be generated will be entirely purchased by PT. PLN, or a Finance Lease Agreement (FLA) with PT. PLN;
4
持有电力供应营业许可证，并且与持有电力供应营业许可证（该许可证仅限固定区域可行）的另一家公司签署了电力买卖协议PPA，PPA约定所生产电力将全部由该家公司购买）
A holder of IUPTL for electricity generation having a PPA with another IUPTL holder which is entitled to certain operating area(s), stipulating that the electricity to be generated will be entirely purchased by such IUPTL holder which is entitled to certain operating area(s).
融资租赁合同免除进口增值税和关税的申请程序
APPLICATION PROCESS TO OBTAIN THE EXEMPTION OF IMPORT TAX AND DUTY
为成功获得商品进口增值税和关税的免除，企业需要填写申请表和准备好以下材料，一并提交给印尼投资协调委员会主任（BKPM）：（见PMK 66/PMK.010/2015附件 I）
In order to successfully obtain the exemption of import tax and duty for capital goods, the business entities are obliged to file an application addressed to the Head of the Indonesia Investment Coordinating Board (Badan Koordinasi Penanaman Modal/BKPM)(see Annex I of PMK 66/PMK.010/2015), with the following supporting documents enclosed:
01
投资原则许可证复印件（该原则许可证已经归入商业识别号NIB）
A copy of the Capital Investment Principle License (currently incorporated in the Business Registration Number);
02
商品进口计划（RIB），该计划需经能源和矿产资源部下述电力总局审批（明确规定项目用品在每个入境处海关的进口数量、种类和技术规格）
Plan of Import Document (Rencana Impor Barang/RIB) in accordance with the project necessity which has been approved and validated by the Directorate General of Electricity under the Ministry of Energy and Mineral Resources (stipulating in details the quantity, types, and technical specifications for each customs office at the entry points);
03
企业章程复印件
A copy of the Article of Association of the business entity;
04
海关识别号复印件
A copy of the Customs Identity Number (Nomor Identitas Kepabeanan/NIK);
05
电力供应营业许可证复印件
A copy of IUPTL;
06
和印尼国有电力有限公司之间签署的电力买卖协议或融资租赁合同复印件（若进口商品是依据印尼国有电力有限公司和电力供应营业许可证持有人之间签署的电力买卖协议或融资租赁合同需要进口的）
A copy of PPA or FLA made with PT. PLN (if such import of capital goods is based on a PPA or FLA between the IUPTL holder and PT. PLN);
07
与持有电力供应营业许可证（该许可证仅限固定区域可行）的另一家公司签署的电力买卖协议复印件（若进口商品是依据持有电力供应营业许可证的另一家公司和电力供应营业许可证持有人之间签署的电力买卖协议或融资租赁合同需要进口的）
A copy of the PPA between a holder of IUPTL for electricity generation and an IUPTL holder which is entitled to certain operating area(s) (if such import is based on a PPA between a holder of IUPTL for electricity generation and another IUPTL holder which is entitled to certain operating area(s));
08
有关需进口的商品的买卖协议，该协议需列入一个条款规定购买价格不包含进口增值税和关税。
The Sale and Purchase Agreement concerning the capital goods intended to be imported shall insert a clause stipulating that the agreed purchase price excludes the import tax and duty.
**投资协调委员会主任将在收到申请表之后的 7（七）个工作日内驳回或批准申请。BKPM的批准具备溯及力。BKPM会发送驳回信给申请人，并表明驳回原因。**
The head of BKPM will approve or otherwise decline the application within a maximum timeframe of 7 (seven) working days since the date when all application requirements are completely provided to BKPM. The BKPM Decree of Approval will apply retrospectively. If the application is declined, the head of BKPM will issue a letter of rejection, stating the underlying reason(s) thereof.
兑现商品进口计划
REALIZATION OF THE PLAN OF IMPORT DOCUMENT (RIB)
在收到BKPM的批准之后，企业需要在24（二十四）个月兑现商品进口计划中列明的商品进口。至少在批准过期前的14（十四）天提交延期申请，才可延长批准有效期，最多可延长12（十二）各月。企业在兑现进口计划后，须在7（七）个工作日内提交进口兑现报告给BKPM。
Business entities are given a timeframe of 24 (twenty-four) months since the BKPM Decree became effective to realize the import of capital goods based on the submitted Plan of Import Document. Such Decree can be extended for another 12 (twelve) months following the extension process which shall be submitted at the latest 14 (fourteen) working days before such Decree expire. Business entities are obliged to submit a report of import realization to the head of BKPM at the latest 7 (seven) working days following the realization of import.
商品进口计划增补
AMENDMENT OF THE PLAN OF IMPORT DOCUMENT
企业可提交商品进口计划增补申请表给BKPM以补充原有商品进口计划（表格见PMK 66/PMK.010/2015 附件V），申请表需列明更改原因，并附上以下材料：
Business entities are allowed to apply for the amendment of BKPM Decree by filing the amendment application form to BKPM (Annex V of PMK 66/PMK.010/2015), supported by the reasons underlying such changes and the following documents enclosed:
投资原则许可证复印件（该原则许可证已经归入商业识别号NIB）
A copy of the Capital Investment Principle License (currently incorporated in the Business Registration Number);
海关识别号复印件
A copy of NIK;
纳税识别号复印件
A copy of Tax Identification Number (Nomor Pokok Wajib Pajak/NPWP)
进口商识别号复印件
A copy of Import Registration Number (Angka Pengenal Importir/API)
BKPM对未经增补的商品进口计划的批准
A copy of the latest BKPM Decree before its intended amendment
变更原因的支持数据
Supporting data showing the intended changes
经修订的商品进口计划，该计划需经能源和矿产资源部下述电力总局审批（明确规定项目用品在每个入境处海关的进口数量、种类和技术规格）
An amended Plan of Import Document (RIB Perubahan/RIBP) which has been approved and validated by the Directorate General of Electricity under the Ministry of Energy and Mineral Resources (stipulating in details the quantity, types, and technical specifications for each customs office at the entry points)
商品所有权转让
TRANSFER OF THE CAPITAL GOODS OWNERSHIP
仅在下述情况下准许转让商品所有权
Transfer of the capital goods ownership is only allowed:
-
得到海关总局依据BKPM推荐信给出的批准之后
following the approval from the Directorate General of Customs and Tax Duty on behalf of the Ministry based on the recommendation of BKPM; -
在提交进口兑现报告后2（两）至5（五）年内
after a period of minimum 2 (two) years has passed and within 5 (five) years since the date of import realization report; and -
因紧急情况（不可抗力）引发的商品所有权转让，需重出口商品或商品所有权转让给获得同一设施的企业。
in the event the transfer of capital goods was initiated due to an emergency situation (force majeure), the capital goods shall be re-exported or its rights of ownership transferred to the business entity obtaining the same facility.
若商品转让不符合PMK 66/PMK.010/2015的规定，相关企业应按照现行海关法律法规的规定缴纳应纳税款和关税，并处以行政处罚。
In the event an intended transfer of capital goods does not fulfill the requirements stipulated in PMK 66/PMK.010/2015, the business entity concerned shall then be subject to the payable tax and duties as well as administrative sanction(s) in accordance with the prevailing laws and regulations concerning customs.
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