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2018
Peraturan Menteri Keuangan (PMK) NO. 131/PMK.04/2018, BN.2018/NO.1367, JDIH.KEMENKEU.GO.ID : 55 HLM.
Peraturan Menteri Keuangan (PMK) TENTANG Kawasan Berikat
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 26 November 2018. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 147/PMK.04/2011 tentang Kawasan Berikat sebagaimana telah beberapa kali diubah, terakhir dengan Peraturan Menteri Keuangan Nomor 120/PMK.04/2013 tentang Perubahan Ketiga atas Peraturan Menteri Keuangan Nomor 147/PMK.04/2011 tentang Kawasan Berikat. 2. Ketentuan Pasal 12 ayat (2) huruf d angka 1 dan Pasal 12 ayat (2) huruf d angka 5 Peraturan Menteri Keuangan Nomor 226/PMK.04/2014 tentang Pemasukan, Penimbunan, Pengeluaran, dan Pengangkutan Barang Kena Cukai.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini bertujuan untuk meningkatkan investasi dan ekspor serta pengembangan industri nasional, sebagai tindak lanjut dari Peraturan Presiden Nomor 91 Tahun 2017 tentang Percepatan Pelaksanaan Berusaha. Peraturan ini menggantikan ketentuan sebelumnya mengenai kawasan berikat untuk menyesuaikan dengan perkembangan dan kebutuhan industri.

Ketentuan Substansial: Peraturan ini mengatur penyelenggaraan dan pengusahaan kawasan berikat yang dilakukan oleh badan hukum Indonesia. Kawasan berikat harus berlokasi di kawasan industri atau budidaya dengan luas minimal 10.000 m². Penyelenggara dan pengusaha kawasan berikat harus memenuhi persyaratan tertentu, termasuk memiliki izin usaha dan nomor induk berusaha. Peraturan ini juga memberikan kemudahan dalam pelayanan perizinan dan operasional berdasarkan profil risiko. Selain itu, peraturan ini mengatur kewajiban dan larangan bagi penyelenggara dan pengusaha kawasan berikat, termasuk kewajiban pelaporan dan penyimpanan dokumen selama 10 tahun.

","transitional_provisions","1. Terhadap izin Kawasan Berikat yang diterbitkan sebelum berlakunya Peraturan Menteri ini yang telah ditetapkan jangka waktunya, dinyatakan tetap berlaku sampai dengan izin Kawasan Berikat dicabut. 2. Terhadap permohonan pengeluaran Hasil Produksi ke tempat lain dalam daerah pabean dalam jumlah lebih dari 50% yang telah diajukan ke Direktur Jenderal sebelum berlakunya Peraturan Menteri ini dan belum diberikan persetujuan atau penolakan oleh Direktur Fasilitas Kepabean, permohonan diproses oleh Direktur Fasilitas Kepabeanan.","sanctions","1. Penyelenggara Kawasan Berikat, Pengusaha Kawasan Berikat, atau PDKB yang mengeluarkan barang sebelum mendapat persetujuan dikenai sanksi sesuai dengan ketentuan peraturan perundang-undangan dan izin Kawasan Berikatnya dibekukan. 2. Dalam hal barang dan/atau bahan yang dikeluarkan sementara ke tempat lain dalam daerah pabean tidak dimasukkan kembali ke Kawasan Berikat dalam batas waktu yang telah ditetapkan, jaminan dicairkan, dan dikenai sanksi administrasi berupa denda sebesar 100% dari Bea Masuk yang seharusnya dibayar.","revokes",[93,99,103,107],{"_94":95,"_96":97,"_36":98},"text","PMK No. 226/PMK.04/2014 tentang Penimbunan, Pemasukan, Pengeluaran, dan Pengangkutan Barang Kena Cukai","link","https://peraturan.bpk.go.id/Details/149553/pmk-no-226pmk042014","e3a653d5-be19-4049-b4b2-e8ff4fc8784c",{"_94":100,"_96":101,"_36":102},"PMK No. 44/PMK.04/2012 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 147/PMK.04/2011 tentang Kawasan Berikat Sebagaimana Telah Diubah dengan Peraturan Menteri Keuangan Nomor 255/PMK.04/2011","https://peraturan.bpk.go.id/Details/150837/pmk-no-44pmk042012","c61f6a10-4cfe-4cae-a5af-6c6f9685fa4f",{"_94":104,"_96":105,"_36":106},"PMK No. 255/PMK.04/2011 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 147/PMK.04/2011 tentang Kawasan Berikat","https://peraturan.bpk.go.id/Details/164648/pmk-no-255pmk042011","7b5af45d-70a2-4bc3-b21b-a5a67b0abd07",{"_94":108,"_96":109,"_36":110},"PMK No. 147/PMK.04/2011 tentang Kawasan Berikat","https://peraturan.bpk.go.id/Details/137222/pmk-no-147pmk042011","4c6ad6c9-08a1-4a8c-bd10-9ed57039fa88","revoked_by",[113],{"_94":114,"_96":115,"_36":116},"Peraturan Menteri Keuangan (PMK) Nomor 168/PMK.04/2022","https://peraturan.bpk.go.id/Details/232035/pmk-no-168pmk042022","6bbc0018-c393-44b1-b09d-50a8e51b3daa","partially_revokes",[],"partially_revoked_by",[121],{"_94":122,"_96":115,"_36":116},"PMK No. 168/PMK.04/2022 tentang Jaminan dalam rangka Kegiatan Kepabeanan dan CukaiPasal 51","amends",[],"amended_by",[127],{"_94":128,"_96":129,"_36":130},"PMK No. 65/PMK.04/2021 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 131/PMK.04/2018 tentang Kawasan Berikat","https://peraturan.bpk.go.id/Details/169216/pmk-no-65pmk042021","5929a948-8035-408d-8ceb-0ff7bf8255f6","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 131/PMK.04/2018
CONCERNING
BONDED ZONE

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding bonded zones have been regulated in the Regulation of the Minister of Finance Number 147/PMK.04/2011 concerning Bonded Zone as amended several times, most recently by the Regulation of the Minister of Finance Number 120/PMK.04/2013 concerning the Third Amendment to the Regulation of the Minister of Finance Number 147/PMK.04/2011 concerning Bonded Zone;
that in order to further increase investment and exports and the development of national industry as a follow-up to Presidential Regulation Number 91 of 2017 concerning the Acceleration of Business Implementation, it is necessary to replace the Regulation of the Minister of Finance Number

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