REGULATION OF THE MINISTER OF FINANCE
No. 39/PMK.04/2006

CONCERNING
PROCEDURE OF SUBMISSION OF INWARD NOTICE, INWARD MANIFEST AND OUTWARD MANIFEST

THE MINISTER OF FINANCE,

Considering:

• a. that, transporter whose transportation vehicle will enter Customs Area or will leave Customs Area must deliver inward notice, inward manifest, or outward manifest;
• b. that, the delivery of the documents, as described in paragraph a, is necessary to increase services and supervision in customs affairs and to protect rights of the state;
• c. that, based on the considerations, as described in paragraphs a and b, it is necessary to stipulate Regulation of the Minister of Finance on Procedure of Delivery of Inward Notice, Inward Manifest, or Outward Manifest;

In view of:

• 1. Law No. 10/1995 on Customs Affairs (Statute Book of Republic of Indonesia No. 75 year 1995, Supplement to the Statute Book of Republic of Indonesia No. 3612);
• 2. Law No. 20/1997 on Non-Taxable State Revenues (Statute Book of Republic of Indonesia No. 43 year 1997, Supplement to the Statute Book of Republic of Indonesia No. 3687 year 1997);
• 3. Government Regulation No. 22/1996 on Imposition of Administrative Sanctions in Customs Field (Statute Book of Republic of Indonesia No. 37 year 1996, Supplement to the Statute Book of Republic of Indonesia No. 3627);
• 4. Government Regulation No. 44/2003 on Tariff of Non-Taxable State Revenues Applicable Within The Directorate General of Customs and Excise (Statute Book of Republic of Indonesia No. 95 year 2003, Supplement to the Statute Book of Republic of Indonesia No. 4313);
• 5. Presidential Decree No. 20/P/2005;
• 6. Decree of the Minister of Finance No. 575/KMK.05/1996 on Procedure of Continued Transportation or Further Transportation of Import or Export Goods;
• 7. Decree of the Minister of Finance No. 101/KMK.05/1997 on Customs Manifest as already amended several times and latest by Regulation of the Minister of Finance No. 48/PMK.04/2005;
• 8. Decree of the Minister of Finance No. 453/KMK.04/2002 on Customs Procedure In The Field of Import as already amended several times and latest by Decree of the Minister of Finance No. 112/KMK.04/2003;
• 9. Decree of the Minister of Finance No. 557/KMK.04/2002 on Customs Procedure In The Field of Export;
• 10. Decree of the Minister of Finance No. 118/KMK.04/2004 on Procedure of Payment and Payment of Non-Taxable State Revenues Applicable Within the Directorate General of Customs and Excise;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE ON PROCEDURE OF DELIVERY OF INWARD NOTICE, INWARD MANIFEST, AND OUTWARD MANIFEST

Article 1

Hereinafter referred to as:

• 1. Import Goods are goods introduced into Customs Area.
• 2. Export Goods are goods exited from Customs Area or carried or delivered overseas.
• 3. Continued Transported Goods are goods transported by transportation vehicle through the Customs Office without first being unloaded.
• 4. Further Transported Goods are goods transported by transportation vehicle through the Customs Office by first being unloaded.
• 5. Customs Office is an office within the Directorate General of Customs and Excise where customs liabilities are fulfilled.
• 6. Director General is the Director General of Customs and Excise.
• 7. Officer is employee of the Directorate General of Customs and Excise authorized to perform certain functions based on Law No. 10/1995.
• 8. Transporter is a person, his authorized party, or person responsible for operating transportation vehicle transporting goods and/or persons.
• 9. Transportation Vehicle is sea, air, or land transportation used for transporting goods and/or persons.
• 10. Port is seaport and airport.
• 11. Inward Plan is notice on plan of arrival of transportation vehicle delivered by the transporter to the Customs Office.
• 12. Schedule of Arrival is notice of plan of arrival of transportation vehicle with regular schedule in a certain period, submitted by the transporter to a Customs Office.
• 13. Inward Manifest is list of commercial goods transported by transportation vehicle by sea, air, and land upon entering a Customs Area.
• 14. Outward Manifest is list of commercial goods transported by transportation vehicle by sea, air, and land upon leaving a Customs Area.
• 15. Arrival means:
• a. For sea transportation vehicle is when the vehicle set anchor at the port;
• b. For air transportation vehicle is when the vehicle land at the airport;
• c. For land transportation vehicle is when the vehicle arrives in Customs Area within border-crossing area.
• 16. Departure means:
• a. For sea transportation vehicle is when the vehicle lets go anchor at the port in Customs Area;
• b. For air transportation vehicle is when the vehicle takes off from airport in the Customs Area;
• c. For land transportation vehicle is when the vehicle leaves Customs Area within border-crossing area.

Article 2

(1) Transporter whose transportation vehicle is to arrive from:

• a. Outside Customs Area; or
• b. In Customs Area and transport import goods, export goods, and/or goods from Customs Area transported to another Customs Area through outside Customs Area must submit an inward notice (RKSP) to the Officer of each Customs Office to be visited, within not later than twenty-four (24) hours before arrival of transportation vehicle.

(2) Transporter, as meant in paragraph (1), whose transportation vehicle has regular schedule in a certain period, shall only submit inward plan (JKSP) to the Officer of each Customs Office to be visited, within not later than twenty-four (24) hours before the first arrival in a certain schedule.

(3) The transporter must notify every amendment to:

• a. RKSP, as meant in paragraph (1), within not later than upon arrival of transportation vehicle;
• b. JKSP, as meant in paragraph (2), within not later than upon first arrival of transportation vehicle.

(4) Delivery of the notice, as meant in paragraphs (1) and (2), is not applicable to transportation vehicles arriving from the Customs Area by land.

Article 3

(1) Transporter whose transportation vehicle arrives from:

• a. Outside Customs Area; or
• b. In the Customs Area and transports import goods, export goods, and/or goods from Customs Area transported in Other Customs Area through outside Customs Area must deliver inward manifest written in the Indonesian or English language to the Officer of the Customs Office.

(2) The document, as meant in paragraph (1), shall be delivered within not later than:

• a. Before unloading of goods, for sea and air transportation vehicles;
• b. Upon arrival of transportation vehicle, for land transportation vehicles.

(3) In case that goods cannot immediately be unloaded, the document, as meant in paragraph (1), shall be delivered:

• a. Within not later than twenty-four (24) hours since arrival of transportation vehicle, for sea transportation vehicles;
• b. Within not later than eight (8) hours since arrival of transportation vehicle, for air transportation vehicles.

(4) The document, as meant in paragraph (1), shall be specified into items and classified as follows:

• a. Import goods, which customs liabilities area settled at the local Customs Office;
• b. Import goods to be further transported;
• c. Import goods to be continued-transported;
• d. Export goods unloaded to be further transported;
• e. Export goods to be continued-transported; and/or
• f. Goods from Customs Area transported from one Customs Area to another Customs Area through outside Customs Area.

(5) Other than the document, as meant in paragraph (1), within not later than upon arrival of transportation vehicle, the Transporter must deliver manifest written in the Indonesian or English language delivered by electronic means or by hands to the Officer of the Customs Office, which included:

• a. List of passengers and/or crews;
• b. List of supplies;
• c. Stowage plan;
• d. List of fire weapons;
• e. List of drugs, including narcotics, used for medication.

(6) For air transportation vehicles, the Transporter must deliver List of Passengers, as meant in paragraph (5) clause a, within not later than one (1) hour before arrival of transportation vehicle.

(7) Transporter whose transportation vehicle arrives from outside Customs Area, if the transportation vehicle did not carry the goods, as meant in paragraph (1), must deliver manifest specifying that the results were nil.

(8) In case transportation vehicles are in emergency situations, the transporter may first unload the goods and must:

• a. Report the emergency situations to the nearest Customs Office on the first chance; and
• b. Deliver the documents, as meant in paragraphs (1) and (5), within not later than seventy-two (72) hours after unloading.

(9) The notification, as meant in paragraph (1) is not applicable to transportation vehicles not performing unloading/loading and:

• a. Setting/letting go of anchor within not more than twenty-four (24) hours, for sea transportation vehicles; or
• b. Landing for not more than eight (8) hours, for air transportation vehicles.

Article 4

(1) As long as it can be proven by documents, transporters or other parties responsible for the goods, may submit application for amendment to inward manifest in case:

• a. There are mistakes in writing of number, mark, size, and type of packages and/or containers;
• b. There are mistakes in quantity of packages and/or containers and quantity of bulk goods;
• c. There are mistakes in name of consignee and/or notified party on the manifest;
• d. It is necessary to consolidate several items into one item on the conditions that:
• 1) The item of the inward manifest to be consolidated are from one inward manifest;
• 2) Names and addresses of shipper/supplier, consignee, notified address/notified party, and port of loading must be the same for each item to be consolidated;
• 3) Bill of Lading/Airway Bill has been issued.
• e. There are mistakes in other data or changes of manifest items.

(2) The amendment to the manifest, as meant in paragraph (1), is performed with approval of Head of the Customs Office.

(3) If further specifications of manifest items of import goods delivered by consolidation are necessary, the Transporter or other parties responsible for the goods may file amendment to inward manifest without approval of Head of the Customs Office.

Article 5

(1) Transporter whose transportation vehicle is to arrive:

• a. Outside Customs Area; or
• b. In Customs Area and carry import goods, export goods, and/or goods from Customs Area transported to Other Customs Area through outside Customs Area must deliver outward manifest written in the Indonesian or English language to Officer of the Customs Office.

(2) The document, as meant in paragraph (1), shall be delivered within not later than twenty-four (24) hours since departure of transportation vehicle.

(3) The outward manifest, as meant in paragraph (1), shall be specified into items and classified as follows:

• a. Export goods loaded at the local Customs Office;
• b. Export goods continued-transported;
• c. Import goods further transported;
• d. Import goods continued-transported; and/or
• e. Goods from Customs Area transported from one Customs Area to another Customs Area through outside Customs Area.

(4) Transporter whose transportation vehicle departs to outside Customs Area and does not transport the goods, as meant in paragraph (1), must send a manifest specifying that the results were nil.

(5) The mandatory notification, as meant in paragraph (1), is not applicable to transportation vehicles that did not do loading/unloading and:

• a. Let go anchor for not more than twenty-four (24) hours, for sea transportation vehicles; or
• b. Landed for not more than eight (8) hours, for air transportation vehicles.

Article 6

For manifest services, the Transporter must pay a fee in the form of Non-Taxable Revenue pursuant to the applicable regulations.

Article 7

(1) Transporter who did not fulfill the conditions, as meant in Article 2 paragraphs (1), (2), or (3), is imposed with administrative sanctions in the form of penalty pursuant to the provisions of Article 7 paragraph (3) of Law No. 10/1995 on Customs Affairs.

(2) Transporter whose transportation vehicle arrives from outside Customs Area and who does not fulfill the conditions, as meant in Article 3 paragraphs (1), (2), (3), (7), or (8), is imposed with administrative sanctions in the form of penalty pursuant to the provisions of Article 7 paragraph (3) of Law No. 10/1995 on Customs Affairs.

(3) Transporter whose transportation vehicle arrives from inside Customs Area and who does not fulfill the conditions, as meant in Article 3 paragraphs (1), (2), (3), or (8), is imposed with administrative sanctions in the form of penalty pursuant to the provisions of Article 11 paragraph (3) of Law No. 10/1995 on Customs Affairs.

(4) Transporter who does not fulfill the conditions, as meant in Article 3 paragraph (5) or (6), is imposed with administrative sanctions in the form of penalty pursuant to the provisions of Article 91 paragraph (4) of Law No. 10/1995 on Customs Affairs.

(5) Transporter who does not fulfill the conditions, as meant in Article 5 paragraphs (1), (2), or (4), is imposed with administrative sanctions in the form of penalty pursuant to the provisions of Article 11 paragraph (3) of Law No. 10/1995 on Customs Affairs.

(6) Transporter who files application for amendment to the manifest, as meant in Article 4 paragraph (1) clause b:

• a. In case that the quantity of packages and/or containers or quantity of bulk goods unloaded is less than the one written on the manifest, and the transporter cannot prove that the mistake is beyond his control, other than he must be paying import duty, excise duty, and taxes in the framework of import (PDRI) on the goods unloaded in lesser amount, he is imposed with administrative sanctions in the form of penalty pursuant to the provisions of Article 7 paragraph (4) of Law No. 10/1995 on Customs Affairs;
• b. In case that the quantity of packages and/or containers or quantity of bulk goods unloaded is more than the one written on the manifest, he is imposed with administrative sanctions in the form of penalty pursuant to the provisions of Article 7 paragraph (5) of Law No. 10/1995 on Customs Affairs.

Article 8

(1) The inward manifest, as meant in Article 5 paragraph (1), shall be delivered:

• a. By Electronic Data Interchange (PDE), for Customs and Excise Service Offices that applied PDE system;
• b. By diskette system for Customs and Excise Service Offices that applied data interchange system by diskette;
• c. Manually, for other Customs and Excise Service Offices.

(2) The application of the systems, as meant in paragraph (1), will be stipulated by Regulation of the Director General of Customs and Excise.

Article 9

Regulations in the framework of enforcement of this regulation will be stipulated by Regulation of the Director General of Customs and Excise.

Article 10

When this regulation comes into force, on Inward Notice, Inward Manifest, and Outward Manifest, the provisions of this regulation shall be applicable.

Article 11

This regulation is valid since July 1, 2006.

For public notice, this regulation is published in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On May 19, 2006
THE MINISTER OF FINANCE
Signed
SRI MULYANI INDRAWATI