DECREE OF MINISTER OF FINANCE
NO. 101/KMK.05/1997

ON
CUSTOMS DECLARATIONS

THE MINISTER OF FINANCE,

Considering:

a. that in order to fulfill customs obligations as stipulated in Law No.10/1995 on customs affairs, customs declarations are necessary;
b. that to facilitate things and ensure administrative order it is deemed necessary to stipulate a provision on the model, content and handling of customs declarations in a decree of the Minister of Finance.

In view of:

1. Law No.6/1983 on general provisions on and the procedure for taxation (Statute Book of 1983 No.49, Supplement to Statute Book No.3282), as already amended by Law No.9/1994 (Statute Book of 1994 Na. 89, 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 the latest by Law No.9/1994 (Statute Book of 1994 No.59, Supplement to Statute Book No.3567);
3. Law No.8/1983 on the value added tax ad the sales tax on luxury goods (Statute Book of 1983 No.50, Statute Book No.3264), as already amended by Law No.11/1994 (Statute Book of 1994 No.61, Supplement to Statute Book No.3568);
4. Law No.10/1995 on customs affairs (Statute Book of 1995 No.75, Supplement to Statute Book of 1995 No.3612) ;
5. Law No.11/1996 on Excise (Statute Book of 1995 No.75, Statute Book No.of 1995 No.3613);
6. Government Regulation No.33/1996 on bonded stockpiling sites (Statute Book of 1996 No.50, Supplement to Statute Book of 1996 No.3638);
7. Decree of the Minister of Finance No.339/KMK.05/1996 on bonded warehouses;
8. Decree of the Minister of Finance No.488/KMK.05/1996 on the management of customs affairs in the export area;
9. Decree of the Minister of Finance No.490/KMK.05/1996 on the management of the import of personal effects of passengers, crew members of transportation facilities, border crossers, postal consignments and consignments through companies providing courier services;
10. Decree of the Minister of Finance No.573/KMK.05/1996 on temporary stockpiling sites;
11. Decree of the Minister of Finance No.574/KMK.05/1996 on the management of temporary imports;
12. Decree of the Minister of Finance No.575/KMK.05/1996 on the management of the transportation straight ahead and the transportation further of imported or exported goods;
13. Decree of the Minister of Finance No.701/KMK.05/1996 on companies providing settlement of customs-related services;
14. Decree of the Minister of Finance No.25/KMK.05/1997 on the management of customs affairs in the import area.

DECIDES:

To stipulate:

THE DECREE OF THE MINISTER OF FINANCE ON CUSTOMS DECLARATIONS

Article 1

Referred to in this decree as customs declarations shall be statements made by persons in the framework of implementing customs obligations with the form and requirements as stipulated in this decree.

Article 2

Customs declarations as meant in Article 1 may take the form of:

a. writing on a form, or
b. an electronic message

Article 3

Customs declarations as meant in Article 1 shall encompass:

a. declarations on estimated arrival of transportation facilities (BC. 1.0);
b. declarations on the arrival/departure of transportation facilities (BC. 1.1);
c. declarations on imported goods which are transported further (BC. 1.2);
d. declarations on the transportation of goods originating in a customs area from one place to another through a customs area (BC. 1.3);
e. declarations on imports (BC. 2.0);
f. declarations on the import of particular goods (BC. 2.1);
g. declarations on the import of the personal effects of passengers and crewmembers of transportation facilities (BC. 2.2);
h. declarations on the transportation of imported/exported goods from one place to another under customs supervision;
i. declarations on exports (BC. 3.0);
j. declarations on exports certification (BC. 3.1);
k. declarations on the entry of goods originating in a customs area into a bonded zone (BC. 4.0).

Article 4

The model of the form, its content and the procedure for the completion of a customs declaration as meant in Article 3 shall be regulated as referred to in Attachments I up to XI to this decree.

Article 5

The model, content and procedure for the conveyance of a customs declarationin the form of an electronic message shall be separately regulated.

Article 6

(1) Customs declarations as meant in Article 3 must be completed fully and truthfully in the Indonesian language, using the Latin fetters and Arabic numerals.

(2) Documents which apply internationally as customs declarations can be completed using a foreign language under the provision regulated in the international convention concerned.

Article 7

With the enforcement of this decree, all existing provisions on customs declarations contradicting this decree shall be declared null and void.

Article 8

Further technical provisions necessary for the implementation of the provisions in this decree shall be regulated by the Director General of Customs and Excise.

Article 9

This decree shall take effect as from April 1, 1997.

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

Stipulated in Jakarta
On March 10, 1997

THE MINISTER OF FINANCE
sgd.
MAR'IE MUHAMMAD

DECREE OF MINISTER OF FINANCE NO. 101/KMK.05/1997

ON CUSTOMS DECLARATIONS