DECREE OF THE MINISTER OF FINANCE
No.557/KMK.04/2002

CONCERNING
CUSTOMS PROCEDURES IN THE EXPORT FIELD

THE MINISTER OF FINANCE,

Considering :

that in order to guarantee the smooth flow of goods and documents, and protect rights/interests of the country in the framework of export as well as to support the application of electronic customs data in the export field, which are effective internationally, it is necessary to stipulate a decree of the Minister of Finance on Customs Procedures in the Export Field;

In view of :

• 1. Law No.6/1983 on Taxation General Provisions and Procedures (Statute Book of 1983 No.49, Supplement to Statute Book No.3262) as already amended for some times and the latest by Law No.16/2000 (Statute Book of 2000 No.126, Supplement to Statute Book No.3984);
• 2. 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 at the latest by Law No.18/2000 (Statute Book of 2000 No.128, Supplement to Statute Book No.3986);
• 3. Law No.10/1995 on Customs Affairs (Statute Book of 1995 No.75, Supplement to Statute Book No.3012);
• 4. Law No.11/1995 on Excise (Statute Book of 1995 No.76, Supplement to Statute Book No.3613);
• 5. Law No.8/1997 on Corporate Documents (Statute Book of 1997 No.18, Supplement to Statute Book No.3674);
• 6. Law No.20/1997 on Non-tax state revenues (Statute Book of 1997 No.43, Supplement to Statute Book No.3687);
• 7. Government Regulation No.1/1982 on Export-Import and Traffic of Foreign Exchange as already amended by Government Regulation No.24/1985 (Statute Book of 1985 No.32. Supplement to Statute Book No.3291);
• 8. Government Regulation No.22/1996 on Imposition of Customs Administrative Sanctions (Statute Book of 1996 No.37, Supplement to Statute Book No.3627);
• 9. Government Regulation No.24/1996 on Imposition o Administrative Sanctions in the Excise Field (Statute Book of 1996 No.39, Supplement to Statute Book No.3629);
• 10. Government Regulation No.22/1997 on Types and Remittance of Non-Tax state revenues (Statute Book of 1997 No.57, Supplement to Statute Book No.3094) as amended by Government Regulation No.52/1998 (Statute Book of 1998 No.85, Supplement to Statute Book;
• 11. Presidential Decree No.228/M/2001;
• 12. Decree of the Minister of Finance No.101/KMK.05/1997 on Customs Declarations as already amended for some times and the latest by Decree of the Minister of Finance No.447/KMK.05/2000;
• 13. Decree of the Minister of Finance No.102/KMK.05/1997 on List of Codes for the Purpose of Completing Customs Declarations;
• 14. Decree of the Minister of Finance No.241/KMK.01/1998 on Stipulation of Tariffs and Procedures for Payment as well as Remittance of Export Tax on Certain Commodities as already amended several times and the latest by Decree of the Minister of Finance No.567/KMK.017/1990 on Stipulation of Tariffs of Export Tax on Certain Commodities;
• 15. Decree of the Minister of Finance No.335/KMK.017/1998 on Procedures for the Payment and Remittance of Export Tax on Oil Palm, Palm Oil, Coconut Oil and their derivative products;

DECIDES:

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE ON CUSTOMS PROCEDURES IN THE EXPORT FIELD.

CHAPTER I
GENERAL PROVISIONS

Article 1

In this Decree of the Minister of Finance, what is meant by:

• 1. Customs office is a service office of the Directorate General of Customs and Excise where customs liabilities are fulfilled.
• 2. Director general is the Director General of Customs and Excise.
• 3. Official is an employee of the Directorate General of Customs and Excise appointed in a certain position to execute a certain task.
• 4. Exporter is an individual or a statutory body undertaking export.
• 5. Export Declaration (PEB) is a customs document used for informing the export of goods, which can be In the form of writings on a form or electronic media.
• 6. Ordinary PEB is PEB proposed for every export transaction.
• 7. Periodical PEB is PEB proposed for all export transactions in a certain period of time.
• 8. Customs area is an area with certain borders in a seaport, airport or another place stipulated for the traffic of goods which is fully under the supervision of the Directorate General of Customs and Excise.
• 9. Exported goods are goods taken out from a customs area to be brought or shipped overseas.
• 10. General exported goods are goods other than exported goods as meant in number 11 up to number 14 of this article.
• 11. Exported goods subject to export levies are exported goods which, in accordance with the provisions, are subject to export levies (PE).
• 12. Goods securing export facilities are exported goods entirely or partly coming from imported goods that secured facilities upon the import to be processed, assembled or installed at other goods for exporting entirely.
• 13. Certain exported goods are exported goods as meant in these Article 15 up to Article 24.
• 14. Exported goods from bonded collecting places (TPB) are goods released from TPB for exporting purpose.
• 15. Parcels are non-tradable goods sent by certain senders in the country to certain recipients overseas through state-owned limited liability company PT. Pos Indonesia, transport companies or similar courier service providers.
• 16. Personal effects are home appliance belonging to someone formerly domiciled in the country and then brought overseas.
• 17. Diplomatic goods are personal necessities of diplomatic members or counselors including members of their families, official needs as well as other goods for the needs of the offices of diplomatic representatives or counselors brought overseas and already securing recommendation from the institutions concerned.
• 18. Goods belonging to missions of:
• a. religion are goods carried or sent abroad for the needs of missions of religious worship and already getting recommendation from related institutions;
• b. humanity are goods carried or sent overseas for the needs of charity/social missions and already getting recommendation from related institutions;
• c. sports are goods brought or shipped to overseas for the needs of sport missions and already getting recommendation from related institutions;
• d. arts are goods brought or shipped to overseas for the needs of arts missions and already getting re-commendation from related institutions;
• e. culture are goods brought or shipped to overseas for the needs of cultural missions and already getting recommendation from related institutions;
• f. education are goods brought or shipped to overseas for the needs of education missions and already getting recommendation from related institutions.
• 19. Re-exported goods are temporary imported goods namely goods of import origin re-shipped to overseas.
• 20. Re-imported goods are exported goods, which will be re-brought into a customs area.
• 21. Gifts are gifted goods obtained from individuals/organizations/institutions and not traded.
• 22. Sample goods are goods brought or shipped to overseas in limited quantity and types as well as not traded.
• 23. Goods for research needs are goods or equipment brought to overseas and used for conducting researches, assessment or experiments for the improvement and development of an invention in the field of sciences and technologies as well as already getting recommendation from related institutions.
• 24. Goods of international institutions and their officials assigned in Indonesia are goods owned by or for the needs of international institutions and their officials recognized and registered in the government of Indonesia, which are brought to overseas and already getting recommendation from the government of Indonesia.
• 25. Personal luggage of passengers and crews of transport means are all goods in new or used conditions, needed for the necessity of the passengers and crews of the transporting means in reasonable quantity and prices as well as not traded.
• 26. Remittance Form (STBS) is the slip of payment/remittance of PE issued by foreign exchange offices/banks.
• 27. Barter is a scheme of trade or trade practice in which suppliers and sellers of goods/services agree to accept all or part of the payment of the said goods/services with goods/services too or with other compensation as the match.
• 28. Continually transported goods are goods transported by transportation means through the customs office without being unloaded first.
• 29. Straightly transported goods are goods carried by transport means through customs office without unloading firstly.
• 30. List of export declarations (DPBE) is a list of freight of exported-goods used for informing exported goods transported continually and or exported goods transported continually on the arrival of the transportation means.
• 31. Outward manifest is the list of exported goods transported by transportation means from the port of origin/transit to outside the customs area.
• 32. Consolidator of exported goods is a business entity consolidating exported goods before the said goods are supplied to the customs area for loading on the transportation means.
• 33. Delivery of declaration through electronic media is the delivery of customs declaration by using disc or through the electronic data interchange directly in accordance with the standard stipulated and based on an agreement between an exporter and the director general or official appointed.

CHAPTER II
EXPORT DECLARATION

Article 2

(1) Goods to be exported shall be notified and registered at the customs office by using PEB as meant in the attachment to this decree.

(2) PEB can be conveyed directly with writings on a form or through electronic media.

(3) Exporters shall complete PEB completely and correctly and be responsible for the truth of matters declared in PEB.

Article 3

(1) Goods to be declared in PEB already registered as meant in Article 2, sub-article (1), which will be loaded or have been loaded oil transportation means to be brought out of the customs area, are considered already exported and treated as exported goods.

(2) In the case that PEB is conveyed through electronic media, electronic message and the print-out of PEB already registered are treated as the legal PLB.

Article 4

PEB as meant in Article 2 is not needed for the exports of:

• a. personal luggage of passengers, goods of crews of transportation means, stuff of vessels by using the list of stuff;
• b. goods of people crossing borders using customs declaration in accordance with provisions of border-crossing trade agreement;
• c. goods and or motor vehicles re-exported by using documents regulated in provisions on international customs provisions (ATA CARNET, TRPTEK or CPD CARNET);
• d. parcels send through PT. (limited liability company) Pos Indonesia by using document of Declaration En Duane (CN.23).

Article 5

(1) For the export of goods of certain commodities, they are, according to the provisions, imposed export levies owed.

(2) The types and amount of the tariffs of export levies are regulated separately in a decree of the Minister of Finance.

(3) The payment of export levies is executed in cash through a foreign exchange bank or the customs office before or when PEB is registered at the exchange rate effective on the date of payment.

Article 6

(1) Exporters can declare the export of goods executed in a certain period of time by using periodic PEB.

(2) The use of the periodic PEB as meant in sub-article (1) is executed after getting approval from the director general or official appointed.

(3) The approval as meant in sub-article (2) can be given in the case that the exporters have good reputation and:

• a. the frequency of their exports is high;
• b. the location of the loading of the said exported goods is far from the customs office and or foreign exchange bank;
• c. the exports are made through pipe channel and transmission network; or
• d. based on the consideration of the director general or official appointed, the exportation of goods needs to use the periodic PEB.

(4) Exporters are categorized as having good reputation as meant in sub-article (3) if:

• a. never violating against provisions on customs arid excise whose violation is imposed administrative sanction in the period of 1 (one) measured year;
• b. not having arrears on the debt of Import duties, excise, tax and other state levies; and
• c. already carrying out book keeping so a report can be made in accordance with the Indonesian Financial Accounting Standard.

CHAPTER III
ENTRY OF GOODS TO CUSTOMS AREA

Article 7

(1) The entry of exported goods to a customs area or temporary collection place is executed after getting approval from the official.

(2) The entry of consolidated exported-goods to the customs area or temporary collection place shall be declared by the consolidator to the customs office.

CHAPTER IV
CUSTOMS INVESTIGATION

Article 8

(1) Customs investigation, in the form of examination of documents is applied to exported goods.

(2) In a certain case, customs investigation in the form of physical inspection of exported goods can be made.

Article 9

(1) The examination of documents as meant in Article 8, sub-article (1) is executed by the official after PEB is submitted to the customs office.

(2) The examination of documents as meant in sub-article (1) covers:

• a. truth and completeness of PEB document;
• b. completeness of the required complimentary customs documents;
• c. truth of calculation of PE contained in the settlement form of PE in the case that exported goods are subjected to PE; and
• d. fulfillment of customs provisions !n the export field.

(3) The complimentary customs document as meant in sub-article (2), letters b, c and d is in the form of:

• a. invoice and packing list
• b. STBS in the case that exported goods are subjected PE; and
• c. Other complimentary documents which shall be met as the fulfillment of customs provisions in the export field.

Article 10

(1) The physical inspection of goods as meant in Article 8, sub-article (2) is applied to:

• a. re-imported goods;
• b. re-exported goods;
• c. goods securing export facilities;
• d. goods which, according to result of information analyses, strongly indicate that violation against customs provisions in the export field will happen or already happened.

(2) The inspection as meant in sub-article (1) is executed by the Director General of Customs and Excise.

(3) The inspection as meant in sub-article (2) can be executed at the customs area, warehouses of exporters or other places used by the exporters for storing exported goods.

(4) The inspection as meant in sub-article (3) must keep guaranteeing the smooth traffic of exported goods.

Article 11

(1) The physical inspection of goods as meant in Article 8, sub-article (2) is based on PEB and complimentary customs documents of the concerned exported goods.

(2) The physical inspection of goods as meant in sub-article (1) covers:

• a. types of goads;
• b. quantity of goods;
• c. identity of goods;
• d. technical specifications of goods;
• e. condition of goods;
• f. classification of goods based on Harmonized System (HS);
• g. number, trademark, types and quantity of packaging; and
• h. meeting of provisions or customs in the field of export.

(3) Result of the physical inspection of goods as meant in sub-article (2) is mentioned in the back page of PEB and or in report on the result of inspection, if necessary.

Article 12

(1) The physical inspection of goods getting export facilities as meant in Article 10, sub-article (1), letter c is not effective for certain exporters.

(2) The exporters as meant in sub-article (1) are stipulated by the Director Genera! Of official appointed by observing the reputation of the exporters namely:

• a. never violating against provisions on customs and excise whose violation is imposed administrative sanction in the period of 1 (one) measured year;
• b. not having arrears on the debt of import duties, excise, tax and other state levies;;
• c. already carrying out book keeping so it can be audited in accordance with the Indonesian Financial Accounting Standard; and
• d. already getting recommendation From the Director of Verification and Audit, the Directorate General of Customs and Excise based on risk management analyses.

CHAPTER V
LOADING OF EXPORT GOODS

Article 13

(1) The loading of exported goods on transportation means and export through pipe channel and transmission network is executed after getting approval from the official.

(2) The approval as meant in sub-article (1) is given by the official after document investigation and or physical investigation on goods are conducted.

Article 14

The loading of exported goods is executed:

a. at the custom area; or

b. other places equalized to the customs area based on the license from the head of the customs office supervising the concerned place.

CHAPTER VI
TRANSPORTING OF EXPORT GOODS

Article 15

(1) The transporter whose transporting means leaves the customs area shall declare goods it transports by using customs declaration in the form of outward manifest of exported goods to the official at the customs office at the latest in 3 (three) working days as of the departure of the transporting means.

(2) The outward manifest as meant in sub-article (1) contains minimally matters as meant in Decree of the Minister of Finance No.190/KMK.05/2000 on Second Amendment to Decree of the Minister of Finance No.101/KMK.05/1997 on Customs Declaration.

Article 16

Exported goods transported continually and or transported straightly through other places within the customs area shall be declared by their transporter to the official at the customs office, the place for transit, at the latest in 24 (twenty four) hours after the arrival of the transporting means by using DPBE.

Article 17

The transport of goods from one place to another within the customs area shall be declared by their transporter to the official at the customs office befire the transporting means leaves the place of loading by using the declaration of BC1.3 as meant in Decree of the Minister of Finance No 190/01K.05/2000 on Second Amendment to Decree of the Minister of Finance No.101/KMK.05/1997 on Customs Declaration.

CHAPTER VII
EXPORT CANCELLATION

Article 18

(1) Goods declared in PEB already registered, if their export is canceled, shall be reported to the official at the customs office at the latest in 3 (three) working days since the departure of the transporting means.

(2) To the exported goods whose export is canceled, physical inspection is not applied, unless otherwise the exported goods as meant in Article 10, sub article (1), letter d.

CHAPTER VIII
ADMINISTRATIVE SANCTIONS

Article 19

Exporters not reporting the types and quantity of goods in PEB based on the result of physical inspection of goods as meant in Article 18, sub-article (1) are subjected to an administrative sanction in the form of a fine at Rp 5,000,000 (five million rupiahs).

Article 20

(1) Exporters mistakenly declaring the types and or quantity of goods in PEB based on the result of physical investigation on goods as meant in Article 10, sub-article (1), letter d, are subjected to an administrative sanction in the form of a fine of Rp10,000,000 (ten million rupiahs) at the maximum and Rp1,000,000 (one million rupiahs) at the minimum.

(2) Transporters failing to meet the provisions as meant in Article 15, Article 16 and Article 17 are subjected an administrative sanction in the form of a fine of Rp 5,000,000 (five million rupiahs).

(3) The rectification or change in data on PEB related matters other than the types and or quantity and or prices of goods can be served before or after the exported goods are loaded on transporting means and proposed not later than one month as from the date of registration of PEB.

CHAPTER IX
OTHER PROVISIONS

Article 21

(1) Data on PEB already registered can be rectified or changed before or after loading approval given by the official at the customs office.

(2) Rectification or change in data on PEB related to the types and or quantity and or prices of goods can be served as long as the exported goods have not been loaded onto transporting means except in the case:

• a. that the said rectification or change is clearly caused by administrative mistakes, and must be proposed not later than one month as from the date of registration of PEB;
• b. of export of liquid goods whose loading is executed through pipe channel;
• c. that not all of the exported goods are transported (short shipment).

Article 22

Consolidators of exported goods located outside the customs area shall register their companies to the customs office supervising them.

Article 23

Exporters shall keep PEB data already registered in electronic media and or the result of printout of PEB as well as the original sheet of complimentary customs document as meant in Article 9, sub-article (3) for a period of 10 (ten) years in their business places in Indonesia.

Article 24

Further settlement of the realized export of goods securing export facilities is regulated by a decision of the Director General.

Article 25

The taking of PEB data by Bank Indonesia and the National Statistic Agency electronically is further regulated by a decision of the Director General.

Article 26

When this Decree of the Minister of Finance comes into force:

• 1. Decree of the Minister of Finance No.487/KMK.05/1996 on Customs Investigation into Exported Goods;
• 2. Decree of the Minister of Finance No.488/KMK.05.1996 on Customs Procedures in the Export Field as already amended by Decree of the Minister of Finance No.501/KMK.01/1998; are declared ineffective.

Article 27

Technical directives needed for implementing this decree are stipulated by a decision of the Director General.

Article 28

This decree starts to be effective on the date of stipulation and is retroactive to August 1, 2001.

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

Stipulated in Jakarta
On December 31, 2002

THE MINISTER OF FINANCE,
sgd
BOEDIONO