REGULATION OF THE MINISTER OF FINANCE
No. 65/PMK.04/2007

CONCERNING
CUSTOMS SERVICE PROVIDER

THE MINISTER OF FINANCE,

Considering:

• a. that pursuant to the provision of Article 29 sentence 2 of Law No. 20/1995 concerning Customs as has already been amended with Law No. 17/2006, in the case that the importer or exporter being unable to settle directly their customs declarations, the importer or exporter can authorize customs provider;
• b. that since the customs service as referred to in sub-paragraph a, has an important function in providing customs service for the public, it is deemed necessary to improve the provision that rules the service provider tobecome customs service provider, which cover an obligation to have clear and true status, identity and responsibility, competence in the customs field;
• c. that based on paragraphs a and b, it is necessary to stipulate a regulation of the Minister of Finance concerning Customs Service Provider;

In view of:

• 1. Law No. 10/1995 concerning Customs (Statute Book Republic of Indonesia Year 1995 No. 75, Supplement to Statute Book No. 3612) as has already been amended by Law No. 17/2006 (Statute Book Republic of Indonesia Year 2006 No. 93, Supplement to Statute Book No. 4661);
• 2. Law No. 11/1995 concerning Excise (Statute Book Republic of Indonesia Year 1995 No. 76, Supplement to Statute Book No. 3613);
• 3. Presidential Decree No. 20/P/2005;
• 4. Decree of the Minister of Finance No. 453/KMK.04/2002 concerning Customs Procedures in the Import Field as has already been amended several times and the latest by Decree of the Minister of Finance No. 112/KMK.04/2003;
• 5. Decree of the Minister of Finance No. 557/KMK.04/2002 concerning Customs Procedures in the Export Affair;

HAS DECIDED:

To stipulate:

THE REGULATION OF THE MINISTER OF FINANCE CONCERNING CUSTOMS SERVICE PROVIDER

Article 1

Referred to in this regulation as:

• 1. Importer is a person or statutory body importing goods.
• 2. Exporter is a person or statutory body exporting goods.
• 3. Customs Service Provider is a business entity settling the fulfillment of customs liabilities for and on behalf of importer or exporter.
• 4. Customs Expert is a person who has knowledge and understanding at customs affair and has a Certificate of Customs Expert which is published by Finance Education and Training Institution.
• 5. Director General is the Director General of Customs and Excise.
• 6. Official is official of the Directorate General of Customs and Excise appointed in a certain position to execute certain duty.
• 7. Customs Office is office within the Directorate General of Customs and Excise where the customs liabilities are processed.
• 8. Monitoring Unit is working unit at Directorate General of Customs and Excise which conducts monitoring physically or administratively.

Article 2

(1) Customs declarations of imported goods are done by importers or exporters.

(2) In case of the customs declarations as referred to in paragraph (1) are not done by importer or exporter, the importer or exporter authorizes customs service provider.

Article 3

(1) To provide customs service, Customs Service Provider is obliged to have identity number in the form of Code Number of Customs Service Provider in order of Customs access.

(2) The Code Number of Customs Service Provider as referred to in paragraph (1) is issued by the Director General or appointed official.

Article 4

(1) To obtain Code Number of Customs Service Provider as referred to in Article 3, Customs Service Provider is obliged to conduct registration through electronic media to Director General or appointed official.

(2) Customs Service Provider conducting the registration, shall have to fulfill requirements:

• a. Clear and true address (existence);
• b. Clear and true entrepreneur identity and responsibility;
• c. having an competence employee as Customs Expert; and
• d. performing bookkeeping (auditable).

(3) Customs and Excise Officials examine and verify the fulfillment of the requirements as referred to in paragraph (2).

Article 5

(1) The registration result as referred to in Article 4 paragraph (1) is used to produce and design profile of Customs Service Provider.

(2) Result and profile of Customs Service Provider is used as one base in service giving and/or customs monitoring to importer and exporter who delegates customs service to Customs Service Provider.

Article 6

(1) The Director General or appointed Officiall makes a decision on the registration as referred to in Article 4, in not longer than 45 (forty five) working days as from the date of receipt of the complete and true registration data.

(2) The decision as referred to in paragraph (1) covers:

• a. Issue Code Number of Customs Service Provider, in case if registration matches the requirements as stipulated in Article 4; or
• b. Issue rejection letter by explaining the reasons.

(3) The issued Code Number of Customs Service Provider as referred to in paragraph (2) sub-paragraph a shall come into force at entire Customs Office in Indonesia and come into effect until there is a cancellation by Director General or appointed Functionary.

Article 7

(1) Customs Service Provider already obtaining Code Number of Customs Service Provider as referred to in Article 6 paragraph (2) sub-paragraph a, before conducting its activity is obliged to give up guarantee to the overseeing Customs Office.

(2) The amount of the guarantee as referred to in paragraph (1) is stipulated by watching activity amount and risk level of Customs Service Provider.

(3) The guarantee as referred to in paragraph (1) shall in form of:

• a. cash money;
• b. bank guarantee; and/or
• c. guarantee from insurance company.

Article 8

Customs Service Provider planning to provide customs service in Customs Office already applying Electronic Data Exchange System (PDE) of Customs, shall have to use equipment and module of Electronic Data Exchange System (PDE) belonging to them for the purpose of the making and issuance of customs declaration.

Article 9

(1) Customs Service Provider obtaining Code Number of Customs Service Provider is obliged to notify data about changes in the Customs Service Provider to Director General or appointed official.

(2) Notification of data about the changes as referred to in paragraph (1) shall be realized through electronic media.

(3) The Director General or appointed Official examines the notification of data about the changes as referred to in paragraph (1).

Article 10

(1) Customs Service Provider who had already obtained the Code Number of Customs Service Provider is obliged to fulfill all regulation and law at customs field, duty, and taxation, also other provisions in the import and export field.

(2) Customs Service Provider is responsible for state quotation in order of import and export in case importer or exporter could not be founded.

(3) Every content and agreement form between Customs Service Provider and importer or exporter shall not decrease responsibility of Customs Service Provider according with customs and duty regulation and law.

Article 11

(1) Code Number of Customs Service Provider is frozen in case of:

• a. Customs Service Provider being in the course of investigation into crime in the customs service.
• b. Customs Service Provider who do not submit the hardcopy of Customs Declaration and the required complementary customs documents;
• c. Customs Service Provider not fulfilling the obligation to notify data about the changes as referred to in Article 9 paragraph (1);
• d. Customs Service Provider who no longer have enough guarantee in case disbursement of guarantee as a cause of responsibility of Customs Service Provider as referred in Article 10 sentence 2;
• e. Customs Service Provider who no longer have an employee having Certificate of Customs Expert; and/or
• f. According with recommendation in Report of Audit Result and/or another of Monitoring Unit.

(2) The freezing of Code Number of Customs Service Provider as referred to in paragraph (1) is liquefied in the case of:

• a. Customs Service Provider finishing investigation into crime in the customs field in relation to the customs service conducted and being declared not guilty.
• b. Customs Service Provider who had provided a hardcopy of Customs declaration and the required complementary customs documents;
• c. Customs Service Provider who had reported data about the changes as referred to in Article 9 paragraph (1);
• d. Customs Service Provider who had placed enough guarantee or fulfilling the stipulated guarantee;
• e. Customs Service Provider who had executed the recommendation according to Report on Audit Result and/or another Monitoring Unit.
• f. Customs Service Provider who had executed the recommendation based on Report of Audit Result and/or other Control Unit.

Article 12

Code Number of Customs Service Provider shall be revoked in the case of Customs Service Provider:

• a. not fulfilling the responsibility for import duty and tax in the framework of the import as referred to in Article 10 sentence 2;
• b. being proven guilty for committing crime in the customs field on the basis of legally fixed decision;
• c. remaining in the freezing status for 6 (six) months continuously;
• d. not conducting activity/business in period of 1 (one) year continually;
• e. being declared bankrupt; and/or
• f. submitting application for revocation.

Article 13

The freezing of Code Number of Customs Service Provider as referred to in Article 11 and revocation of Code Number of Customs Service Provider as referred to in Article 12, do not reduce the responsibility of Customs Service Provider on state levies in the framework of the import or export in case importer or exporter could not be found.

Article 14

(1) Customs Service Provider securing Code Number of Customs Service Provider before this Minister of Finance Regulation come into force, is obliged to conduct registration to Directorate General of Customs and Excise to obtain Code Number of Customs Service Provider in accordance with this regulation.

(2) Code Number of Customs Service Provider which is published before this regulation comes into force still can be used until 90 (ninety) days as from the date of stipulation of this regulation.

Article 15

Further provisions needed for implementing this regulation is regulated by a regulation of the Director General.

Article 16

Following the enforcement of this regulation, Decree of the Minister of Finance No. 701/KMK.05/1996 concerning Customs Service Provider is revoked and declared null and void.

Article 17

This regulation shall come into force after 30 (thirty) days as from the date of stipulation.

For Public cognizance, it is ordered that this Minister of Finance regulation shall be published State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On June 20, 2007
THE MINISTER OF FINANCE
signed.
SRI MULYANI INDRAWATI