DECREE OF MINISTER OF FINANCE
No. 490/KMK.05/1996

ON
THE PROCEDURE FOR IMPORTING GOODS CARRIED BY PASSENGERS, CREW MEMBERS AND BORDER CROSSERS, GOODS SENT BY POST AND GOODS SENT BY EXPRESS COURIER

THE MINISTER OF FINANCE,

Considering :

that with the enforcement of Law No.10/1995 on customs affairs, the procedure for importing goods carried by passengers, crew members and border crossers, goods sent by post and goods sent by forwarding agents needs to be stipulated;

In view of:

• 1 Law No.6/1983 on general provisions and taxation procedures (Statute Book of 1983 No.49, Supplement to Statute Book No.3262) as already amended by law No.9/1994 (Statute Book of 1994 No.59, Supplement to Statute Book No.3566);
• 2. Law No.7/1983 on income tax (Statute Book of 1983 No.50, Supplement to Statute Book No.3263) as already amended by Law No.7/1991 (Statute Book of 1991 No.93, Supplement to Statute Book No.3459) and by Law No. 10/1994 (Statute Book of 1994 No.60, Supplement to Statute Book No.3567);
• 3. Law No.8/1983 on value added tax on goods and services and sales tax on luxury goods (Statute Book of 1983 No.51, Supplement to Statute Book No.3264) as already amended by Law No.11 /1994 (Statute Book of 1994 No.69, Supplement to Statute Book No.3568);
• 4. Law No. 10/1995 on customs affairs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612);
• 5. Law No. 11/1995 on excise (Statute Book of 1995 No.76, Supplement to Statute book No.3613);
• 6. Government Regulation No.50/1994 on the implementation of Law No.8/1983 on value added tax on goods and sales tax on luxury goods as already amended by Law No.11/1994 (Statute Book of 1994 No.79, Supplement to Statute Book No.3581);
• 7. Decree of the Minister of Finance No.232/KMK.05/1996 on the procedures for paying and remitting import duty, excise, administrative fines, interest and taxes related to imports;
• 8. Decree of the Minister of Finance No.243/KMK.05/1996 on excise exemptions.

DECIDES :

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE PROCEDURES FOR IMPORTING GOODS; CARRIED BY PASSENGERS, CREW MEMBERS AND BORDER CROSSERS, GOODS SENT BY POST AND GOODS SENT BY EXPRESS COURIER

CHAPTER I
GOODS ARRIED PASSENGERS

Article 1

Any passenger returning from a non customs area shall notify the goods they carry to the customs and excise officer by using a customs declaration.

Article 2

(1) The goods carried by any individual with a FOB value of less than US$250 (two hundred and fifty US dollars) and by any family with a FOB value of less than US$1,000 (a thousand US dollars) shall be exempted from import duty and import-related tax.

(2) Passengers shall pay import duty and import-related tax on an excess of FOB value as meant in paragraph (1).

Article 3

(1) In addition to being granted the exemption facility as meant in Article 2, any passenger carrying excisable goods in the form of:

• a. 200 pieces of cigarette, 50 pieces of cigar or 200 grams of chipped tobacco; and
• b. 1 (one) liter of drinks containing ethyl alcohol, shall also be exempted from the obligation to pay import duty, import-related tax and excise.

(2) If excisable goods carried by any passenger exceeds the amount as meant in paragraph (1), the excess of excisable goods shall be declared as goods controlled by and belonging to the state and be further destroyed.

CHAPTER II
GOODS CARRIED BY CREW MEMBERS

Article 4

Any crew member returning from a non customs area shall notify the goods they carry to the customs and excise officer by using a customs declaration.

Article 5

(1) Goods carried by any crew member with a FOB value of more than US$ 50 (fifty US dollars) shall be exempted from import duty and import-related tax.

(2) The crew member shall pay import duty and import-related on the excess of the FOB value as meant in paragraph (1).

Article 6

(1) In addition to being granted the exemption facilities as meant in Article 2, any crew member carrying excisable goods in the form of:

• a. 200 pieces of cigarette, 50 pieces of cigar, or 200 grams of chipped tobacco; and
• b. 1 (one) liter of drinks containing ethyl alcohol, shall also be exempted from the obligation to pay import duty, import-related tax, and excise.

(2) If excisable goods carried by any crew member exceeds the amount as meant in paragraph (1), the excess of excisable goods shall be declared as goods controlled by and belonging to the state and be further destroyed.

CHAPTER III
GOODS CARRIED BY BORDER CROSSERS

Article 7

(1) Any border crosser returning from a non customs area shall notify the goods they carry to the customs and excise officer at the border post.

(2) The notification as meant in paragraph (1) shall be made orally by showing a border crosser's identity card.

Article 8

Goods carried by any border crosser shall be exempted from import duty and import-related tax, if:

• a. goods traded between Indonesia and Papua New Guinea on a border cross basis with the types of commodity stated in the accord between the two countries have a FOB value of less than US$ 300 (three hundred US dollars) for one month period;
• b. goods carried by any border crosser from Indonesia to Malaysia or the other way around with the types of commodity stated in the accord between the two countries have:
• 1) a FOB value of less than Mal $ 600 (six hundred Malaysian ringgit) for one month period, if the goods are carried through the land border;
• 2) a FOB value of less than Mal $ 600 (six hundred Malaysian ringgit) for any trip by boat, if the goods are carried through the land border;

CHAPTER IV
GOODS SENT BY POST

Article 9

(1) Imported goods sent by post shall be subject to a customs inspection by the customs and excise officer.

(2) If the imported goods sent by post as meant in paragraph (1) needs a physical inspection, then the inspection shall be done by the customs and excise officer and witnessed by the post officer.

(3) After the amount of import duty and import-related tax on the imported goods as meant in paragraph (1) is set, the imported goods shall be transferred to the post officer who will later send them to their recipient after import duty and import-related tax are already settled.

Article 10

(1) Goods sent by post with a FOB value of less than US$ 50 (fifty US dollars) for any recipient shall be exempted from import duty and import-related tax.

(2) The excess of FOB value as meant in paragraph (1) shall be subject to import duty and import-related tax.

CHAPTER V
GOODS SENT THROUGH FORWARDING AGENTS

Article 11

(1) Any forwarding agent shall notify the imported goods sent by them to the customs and excise officer for a customs inspection, by using a customs declaration.

(2) The custom is and excise officer shall approve the release of the imported goods as meant in paragraph (1) after the amount of import duty and import-related tax is set.

Article 12

(1) Any delivery of imported goods through a forwarding agent with a FOB value of less than US$ 50 (fifty US dollars) shall be exempted from import duty and import-related tax.

(2) The excess of FOB value as meant in paragraph (1) shall be subject to import duty and import-related tax.

(3) The settlement of import duty and import-related tax owed for the imported goods as meant in paragraph (2) shall be done no later than 3 (three) days after the goods are released.

CHAPTER VI
OTHER PROVISIONS

Article 13

The customs inspection of goods carried by passengers, crew members and border crossers, and goods sent by post and through forwarding -agents shall be done selectively.

Article 14

The classification and amount of tariffs on goods carried by passengers, crew members and border crossers, and goods sent by post and goods sent through forwarding agents shall be based on the Decree of the Minister of Finance on the classification and rate of import duty on goods carried by passengers, crew members and border crossers, goods sent by post and goods sent through forwarding agents.

Article 15

Technical provisions required for the implementation of this decree shall be further stipulated by the Director General of Customs and Excise.

Article 16

With the enforcement of this decree, the Decree of the Minister of Finance No.37/KMK.05/1982 shall be declared null and void.

CHAPTER VII
CONCLUSION

Article 17

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

For public cognizance, this decree shall be announced by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On July 31, 1996

THE MINISTER OF FINANCE
sgd.
MAR'IE MUHAMMAD