DECREE OF MINISTER OF FINANCE
No.236/KMK.05/1996

ON
CUSTOMS RECORD BOOKS

THE MINISTER OF FINANCE,

Considering:

that with the enforcement of Law No.10/1995 on Customs Affairs, it is deemed necessary to lay down stipulations on Customs Record Books in a Decree of the Minister of Finance;

In view of:

Law No.10/1995 on Customs Affairs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612).

DECIDES

To stipulate:

THE DECREE OF THE MINISTER OF FINANCE CONCERNING CUSTOMS RECORD BOOKS

Article 1

(1) In administrative handling of Customs Declarations and Customs Complementary Documents used for the fulfillment of Customs Obligations, Customs Record Books (BCP) are used.

(2) BCP as meant in sub-article (1) may take the following form:

• a. a book or a form, or
• b. recording in an electronic medium.

Article 2

The model, content and procedure for the completion of BCP as meant in Article 1 sub-article (2) letter a in the form of:

• a. BCP for Declaration Documents shall be stipulated as contained in Attachment I.
• b. BCP for Guarantees shall be stipulated as contained in Attachment II.
• c. BCP for Goods Declared as Unclaimed shall be stipulated as contained in Attachment III.
• d. BCP for Goods Controlled by the State shall be stipulated as contained in Attachment IV.
• e. BCP for Goods Turned into State Property shall be stipulated as contained in Attachment V.

Article 3

(1) The completion of BCP shall be conducted by a Customs and Excise Officer on the basis of the procedure for the completion of BCP concerned.

(2) Data amendment shall be introduced by means of replacing the old data with the new data in the following manner:

• a. the old data shall be crossed but shall remain readable; and
• b. the new data shall be placed in the empty space next to the old data and shall be initialed.

Article 4

BCP supplies and distribution shall be implemented by the Directorate General of Customs and Excise.

Article 5

The model, content and procedure for the completion of BCP in the form of recording in an electronic medium as mentioned in Article 1 sub-article (2) letter b shall be stipulated later.

Article 6

The Director General of Customs and Excise shall further regulate the stipulations in this decree.

Article 7

This decree shall take effect as from June 1, 1996.

For public cognizance, this decree shall be announced by publishing it in the State Gazette of the Republic of Indonesia MINISTER OF FINANCE.

Stipulated in Jakarta
On April 1, 1996
sgd.
MAR'IE MUHAMMAD