THE DECREE OF THE MINISTER OF FINANCE ON CUSTOMS PROCEDURES IN THE IMPORT FIELD
Referred to in this decree as :
(1) Before transport facilities arrive at a customs office, carriers shall notify the plan for arrival of transport facilities to head of the customs office by giving up declaration containing at least:
(2) The declaration as meant in paragraph (1) shall be given up manually or through electronic media not later than 24 (twenty four) hours before the arrival of transport facilities.
(3) The declaration as meant in paragraph (1) already received by the head of customs office shall be approval of unloading of imported goods.
(4) Any change in the plan for arrival of transport facilities as meant in paragraph (1) shall be notified to the head of customs office.
(5) The declaration of plan for arrival of transport facilities shall not apply to transport facilities coming from outside the customs area through mainland.
(1) Carriers shall give up customs declaration in the form of manifest of imported goods to be carried to the head of local customs office manually or through electronic media not later than 24 (twenty four) hours after the arrival of transport facilities.
(2) In addition to the declaration as meant in paragraph (1), carriers shall give up declaration to the head of local customs office in the form of:
(3) Not later than the arrival of land transport facilities, carriers shall give up list of Imported goods to be carried, to the head of local customs office.
(4) The notifications as meant in paragraphs (1), (2) and (3) shall be made in the Indonesian language or English language and signed by carriers.
(5) In the case of imported goods being carried directly or further to other Indonesian customs areas or outside customs area, the carriers as meant in paragraph (1) shall give up manifest separately.
(6) In the case of transport facilities not carrying imported goods, carriers shall give up nil manifest.
Carriers failing to meet the obligation as stipulated in Articles 2 and 3 shall be subjected to an administrative sanction in the form of a fine in accordance with the provision stipulated in Article 7 paragraph (3) of Law No.10/1995 on customs affairs.
(1) The provision as meant in Article 3 shall not apply to transport facilities berthing not exceeding 24 (twenty four) hours and not loading/unloading exported or imported goods.
(2) In the case of transport facilities being in an emergency condition, the manifest as meant in Article 3 paragraphs (1) and (2) shall be given up to the head of the nearest customs office not later than 72 (seventy two) hours after the unloading:
(1) The manifest as meant in Article 3 can be changed as .long as the change is related to the quantity, kind, mark, no. of package and/or container and the quantity of bulk goods.
(2) The change as meant in paragraph (1) can be done on the basis of approval of the head of customs office.
(3) The change as meant in paragraph (1) as long as it is related to the quantity of packages or containers or quantity of bulk goods shall be subjected to an administrative sanction in the form of a fine in accordance with the provision regulated in Article 7 paragraphs (4) and (5) of Law No.10/1995 on customs affairs, unless carriers are able to prove that the mistake is beyond their capability.
(4) Import of the goods as meant in paragraph (3) only can be settled after the obligation to pay the fine is fulfilled.
(5) In the case of imported goods being shipped in a consolidated manner, carriers shall change manifest by further specifying post of the relevant manifest.
(1) Imported goods shall be unloaded:
(2) Not later than 12 (twelve) hours after the unloading of the imported goods as meant in paragraph (1) is completed, carriers shall convey the list of packages or containers or the quantity of bulk goods already unloaded to the head of customs office.
(3) Carriers failing to meet the obligation as stipulated in paragraph (2) shall be subjected to an administrative sanction in the form of a fine in accordance with the provision stipulated w Article 7 paragraph (3) of Law No.10/1995 on customs affairs.
(1) Imported goods having their customs obligation not yet settled can be collected in:
(2) Not later than 12 (twelve) hours after the collection is completed, operators of the places as meant in paragraph (1) shall convey the list of packages or containers or bulk goods already collected to the head of customs office.
(3) Operators failing to fulfill the obligation as stipulated in paragraph (2) shall be subjected to an administrative sanction in the form of a fine in accordance with the provisions regulated in Article 7 paragraph (3) of Law No.10/1995 on customs affairs.
Imported goods can be released from the customs area for the following purposes:
(1) In the case of imported goods being released from the customs area for the purpose of importing for use, importers or their proxies shall make out Import Declaration (PIB) on the case of complementary customs document by calculating themselves import duty, excise and tax in the framework of import, which must be paid.
(2) Excepted from the use of PIB as meant in paragraph (1) shall be imported goods with the import purpose being used in the form of:
(3) The release of the imported goods as meant in paragraph (2) shall be done by using Import Declaration of Certain Goods (PIBT).
(1) Import duty, excise and tax in the framework of import can be paid by means of:
(2) The payment as meant in paragraph (1) by means of obtaining payment forms given date and number shall be done at:
(3) In the case of customs offices already applying the electronic date interchange system of customs, import duty, excise and tax in the framework of import shall be paid at perception foreign-exchange banks already connected on-line with the EDI system of customs.
(4) Approval of the periodic payment shall be given by the Director General to importers already fulfilling the stipulated requirements for import that they do in a certain period.
(5) The requirements as meant in paragraph (4) shall be stipulated by a decision of the Director General.
(1) Importers shall be responsible for import duty, excise and other import levies becoming due as from the date of registration of PIB.
(2) Customs-settlement service providers (PPJK) securing power of attorney to settle import shall be responsible for the obligation as meant in paragraph (1) in the case of importers being not found.
(3) Operators of temporary collection places shall be responsible for import duty on goods collected in their temporary collection places.
(4) Operators of bonded collection places shall be responsible for import duty on goods collected in their bonded collection places.
(5) In order to guarantee the implementation of the responsibility as meant in this article, the Director General can register importers, PPJK, operators of temporary collection places and/or operators of bonded collection places.
(1) Applications for PIB can be submitted to customs offices per every time of import or periodically in a certain period.
(2) The submission of PIB as meant in paragraph (1) can be done manually or through electronic media.
(3) In the case of customs offices already applying the electronic data interchange system of customs, data on PIB shall be dispatched through computer connected online with the EDI system of customs.
(4) PIB accompanied by complementary custom document and payment forms of import duty, excise and tax in the framework of import shall be submitted to custom and excise officials for customs clearance.
(5) PIB as meant in paragraph (2) can be submitted before the relevant imported goods arrive at destination ports.
(1) The imported goods as meant in Article 10 paragraph (1) only can be released from the customs area or other places under customs supervision after customs clearance is executed and customs and excise officials approve the release of the said goods.
(2) The customs clearance as meant in paragraph (1) shall include examination of documents and physical examination of goods.
(3) The physical examination of goods as meant in paragraph (2) shall be done selectively.
(4) Imported goods having their trade supervised or regulated only can be released from the customs area or other places under customs supervision after the obligation is fulfilled.
(5) Imported goods in the form of excisable goods which must be affixed by excise settlement or supervision marks only can be released from the customs area or other places under customs supervision after the obligation is fulfilled.
(1) Heads of customs office can issue approval of release of imported goods with the payment of import duty, excise and tax in the framework of import being postponed to imported goods used for the following purposes:
(2) Heads of customs offices can issue the approval as meant in paragraph (1) in the case of importers already submitting:
(3) Importers of imported goods already securing the approval as meant in paragraph (1) shall fulfill the stipulated requirements not later than 60 (sixty) days as from the date of registration of PIB or complementary customs document.
(4) The period as meant paragraph (3) only can be extended on the basis of approval of the Director General or the appointed official.
(1) The Director General can stipulate classifications of imported goods before the import, on the basis of request from importers in the framework of preparing RIB and calculation of import duty, excise and tax in the framework of the import as meant in Article 10 paragraph (1).
(2) Any request for stipulation of classifications of goods as meant in paragraph (1) shall be accompanied by the required data and information.
In the case of imported goods being released from customs area for the purpose of provisional import, importers shall give up PIB/PIBT to customs and excise officials for examination of documents and physical examination of goods.
(1) In the case of imported goods being released from the customs area to bonded collection places, importers shall give up declaration of collection of goods in bonded collection places to customs and excise officials for examination of documents before approval of release is issued.
(2) The transport of imported goods from customs area to bonded collection places shall be done under customs supervision.
(1) In the case of imported goods being released from customs area for the purpose of carrying to provisional collection places in other customs areas, carriers and operators of provisional collection places shall give up declaration of removal of goods.
(2) The transport of imported goods from customs area to provisional collection places in other customs areas shall be done under customs supervision.
(1) In the case of imported goods being released from customs area for carrying directly, carriers shall give up declaration of imported goods to be carried directly to officials in customs offices where the goods are unloaded.
(2) In the case of imported goods being released from customs area for carrying further, carriers shall give up declaration of imported goods to be carried further to officials in customs offices where the goods are unloaded.
(3) The transport of imported goods from customs area for carrying directly or carrying further shall be done under customs supervision.
(1) In the case of imported goods still located in the customs area being re-exported, importers or carriers shall complete and give up customs declaration regarding the re-exported goods to officials in customs offices where the goods are unloaded.
(2) The loading of imported goods to be released from the customs area for re-export shall be done tinder customs supervision.
(1) The release of imported goods coming from exported goods which are re-imported because of something or from provisional export shall be done by using customs declaration.
(2) The imported goods as meant in paragraph (1) can be released from the customs area after customs clearance is executed and customs and excise officials issue approval of release of the said goods.
(1) Customs and excise officials can verify PIB of imported goods whose release has been approved by customs and excise officials.
(2) PIB shall be verified for 2 (two) years, starting from the date of registration of the said PIB at customs offices.
(3) Results of the verification of PIB as meant in paragraph (1) shall become a criterion for the implementation of audit in the customs field.
Individuals or statutory bodies planning to make transactions by the EDI system of customs shall make a written agreement with the Directorate General of Customs and Excise.
Technical provisions needed for the implementation of the provisions in this decree shall be further regulated by a decision of the Director General.
With the enforcement of this decree, Decree of the Minister of Finance No.25/KMK.05/1997 on customs procedures shall be declared null and void.
This decree shall come into force as from January 1,2003.
For public cognizance, this decree shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On October 30, 2002
THE MINISTER OF FINANCE
sgd
BOEDIONO