DECREE OF THE MINISTER OF FINANCE
No.454/KMK.04/2002
ON
IMPORTER REGISTRATION
THE MINISTER OF FINANCE,
Considering :
- a. that based Article 30 of Law No.10/1995 on customs affairs, importers are responsible for import duty becoming due as from the dale of customs notification on import;
- b. that importers using fictitious addresses, having unclear identities of executives and personnel in charge and business fields as well as not performing bookkeeping as required in Article 49 of Law No.10/1995 on customs affairs have been found so far;
- c. that based on the considerations as meant in letters a and b, it is necessary to stipulate a decree of the Minister of Finance on importer registration;
In view of :
- 1. Law No.10/1995 on customs affairs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612);
- 2. Law No.11/1995 on excise affairs (Statute Book of 1995 No.76, Supplement to Statute Book No.3613);
- 3. Decree of the Minister of Finance No.453/KMK.04/2002 on customs procedures in the import field;
DECIDES:
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE ON IMPORTER REGISTRATION
Article 1
The Director General of Customs and Excise shall apply importer registration to importers undertaking customs activities in the import field.
Article 2
The importers shall be registered in the framework of fulfilling customs requirements in the import field, including:
- (1) clarity and truth of addresses;
- (2) clarity and truth of identities of executives and personnel in charge;
- (3) clarity and truth of business fields;
- (4) certainty of importers for performing auditable bookkeeping.
Article 3
Importers fulfilling the registration requirements shall be given a certificate of customs registration (SRP) effective throughout the Indonesian customs areas as a requirement for undertaking customs activities in the import field.
Article 4
SRP can be revoked in the case of importers violating the provisions in Law No.10/1995 on customs affairs and Law No.11/1995 on excise affairs as well as other related legislation.
Article 5
SRP shall be in exception for importers importing goods in the form of:
- a. goods belonging to representatives of foreign countries as well as their officials assigned in Indonesia;
- b. goods used for the need of international agencies and their officials assigned in Indonesia;
- c. personal goods of passengers, crew of transport facilities, cross-border people and delivery goods;
- d. personal effects;
- e. gifts and grants;
- f. goods for the need of governments/institutions of other countries imported by the relevant institutions;
- g. provisional imported goods carried by passengers.
Article 6
Technical directives for this decree shall be further stipulated by the Director General of Customs and Excise.
Article 7
(1) SRP as meant in Article 3 paragraph (1) shall come into force as from January 1, 2003.
(2) In the case of importers having not SRP after January 1, 2002, the fulfillment of their customs obligations can be served for once import at the maximum, after securing approval of the Director General of Customs and Excise and they are obliged to have SRP in the following imports.
Article 8
This decree shall come into force as from the date of stipulation.
For public cognizance, this decree shall be announced by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On October 30, 2002
THE MINISTER OF FINANCE
sgd
BOEDIONO