That in the framework of implementing the provision of Article 5 paragraph (4), Article 10A paragraph (9), Article 11A paragraph (7), Article 32 paragraph (4) and Article 43 paragraph (4) Law No. 10/1995 concerning Customs Affair as already amended by Law No. 17/2006, it is necessary to stipulate Regulation of the Minister of Finance concerning Customs Area and Temporary Storage Place;
REGULATION OF THE MINISTER OF FINANCE CONCERNING CUSTOMS AREA AND TEMPORARY STORAGE PLACE
In this Regulation of the Minister of Finance, the meaning of:
Director General or decided Official on behalf of Ministry of Finance stipulates an area become Customs area.
(1) To be stipulated as Customs Area as described in Article 2, Management of Sea port, Airport or Other Place propose proposal to Director General or decided Official.
(2) Proposal as described in paragraph (1) at least has data about identity of responsibility person, business, location and size of area which asked to decide as Customs Area, with attachment:
(1) For proposal for deciding as Customs Area as described in Article 3, Director General of decided Official on behalf of Minister of Finance give approval or rejection in maximum 45 (forty five) days after received proposal completely and right.
(2) Approval for proposal as described in paragraph (1) is issue Decision to Stipulate as Customs Area by Director General or decided Officer on behalf of Minister of Finance.
(3) Rejection for proposal as described in paragraph (1) is issue Rejection by Director General or decided Officer on behalf of Minister of Finance, with the reasons of rejection.
(4) Decision as Customs Area as described in paragraph (2) valid since decision date until revoking.
(1) For monitoring in customs, Director General of appointed Official on behalf of Minister of Finance decide border of area and entry/exit gate of place or area proposed to decide as Customs Area.
(2) Customs area is restricted area.
Other goods for import/export are prohibited to be stacked, entered and/or bring out to and/or from Customs Area, except for transshipped.
(1) Deciding as Customs Area will be revoked in case:
(2) Revoking as described in paragraph (1) is stipulated by Director General or appointed Official on behalf of Minister of Finance based on analysis from Customs and Excise official.
(1) Director General of appointed Official on behalf of Ministry of Finance decides an area, building and/or yard as Temporary Storage Place.
(2) Temporary Storage Place as described in paragraph (1) are:
(3) Addition kind of Temporary Storage Places not as described in paragraph (2) will be stipulated by Regulation of the Director General.
(1) To be decided of Temporary Storage Place, Entrepreneur of Storage place should propose deciding one area, building and/or yard as Temporary Storage Place to Director General or appointed official.
(2) Proposal as described in paragraph (1) shall attach with:
(1) Director General or appointed Official on behalf of Minister of Finance give approval or rejection to proposal for deciding as Temporary Storage Place as described in Article 9 in period 45 (forty five) days since receive complete and right proposal.
(2) Approval of proposal as described in paragraph (1) decided by issue Decision as Temporary Storage Place by Director General or appointed Officer on behalf of Minister of Finance.
(3) Rejection of proposal as described in paragraph (1) decided by issue Rejection Notice by Director General or appointed Officer on behalf of Minister of Finance enclosed reasons of rejection.
(4) Decision as Temporary Storage Place as described in paragraph (2) valid since date of stipulation until revoked.
(1) Temporary storing importing goods and exporting goods while waiting for release or loading, is in place which get decision as Temporary Storage Place.
(2) Goods from customs area are prohibited to be stored in Temporary Storage Place, except to:
(1) Storing goods in Temporary Storage Place should separate importing goods, exporting goods and goods to be transported to other customs area through outside customs area.
(2) Dangerous goods, destructive goods, and/or has characteristic can influence other goods or need special installation or special handling should be stored in special place for them.
(3) Empty containers should be stored in special place for them.
(4) Importing goods, exporting goods or goods to be transported to other customs area through outside customs area which are stored in storage should be given clear identity.
(1) Container or other packages are stored in Temporary Storage Place only can be opened for goods physical inspection of customs inspection.
(2) In case any written request from goods owner or attorney, Customs and Excise official can give approval to open container or package for purpose not as described in paragraph (1).
(1) Storing goods in Temporary Storage Place in sea port or airport area until maximum 30 (thirty) days since starting storage date.
(2) Storing goods in Temporary Storage Place in other place until maximum 60 (sixty) days since starting storage date.
(3) Goods are stored in Temporary Storage Place and are not brought out in period as described in paragraph (1) and paragraph (2) will be stated as Goods without owner.
(1) Entrepreneur of Temporary Storage Place should prepare enough place or building or facilities for inspection of good are stored in Temporary Storage Place.
(2) Place, building and facilities as described in paragraph (1) should fulfill condition to be discharged, inspected and loaded from and to container or other package and reduce risk of lost or damage of goods.
(1) Entrepreneur of Temporary Storage Place which gets Decision as Temporary Storage Place as described in Article 10 paragraph (2), before starts operational activity as Temporary Storage Place should give guarantee to Head of Customs Office of supervision that Temporary Storage Place.
(2) Guarantee decided based on capacity, kind and/or volume of Temporary Storage Place.
(3) Kind of guarantees as described in paragraph (1) are:
Entrepreneur of Temporary Storage Place yang which will start operation activity as Temporary Storage Place should give written information to Head of supervision Customs Office.
Temporary Storage Place in supervision of Customs Office which applies Customs Electronic Data Interchange (EDI) should has application of goods management in Temporary Storage Place and prepare electronic data communication media on-line with Customs Office customs application.
(1) Entrepreneur of Temporary Storage Place should reports every change of data, lay out of yard or building and/or changing management of Temporary Storage Place to Director General or appointed official.
(2) In case changes as described in paragraph (1) are change in capacity, kind and volume of Temporary Storage Place which make change of guarantee, Entrepreneur of Temporary Storage Place should match guarantee to supervision Customs Office.
Entrepreneur of Temporary Storage Place should report list of goods are stored in Temporary Storage Place which are stored longer than period as described in Article 14 paragraph (1) and paragraph (2) to Head of Customs Office.
(1) Entrepreneur of Temporary Storage Place should make bookkeeping and store notes and documents include electronic data related with entry and exit of goods were stored in Temporary Storage Place for period 10 (ten) years.
(2) Entrepreneur of Temporary Storage Place should submit financial report, book, notes and documents as evidence of bookkeeping, letters in relation with business activity include electronic data, and letters in relation with activities in customs for audit in customs.
(1) Entrepreneur of Temporary Storage Place has responsibility of import duty and/or excise and tax in import should be pay for storage goods in Temporary Storage Place since storage time until date of Customs Declaration of Import.
(2) Entrepreneur of Temporary Storage Place excepted from responsibility as described in paragraph (1), in case goods are stored in its Temporary Storage Place:
(3) Entrepreneur of Temporary Storage Place which cannot give responsibility for goods which should be in storage place should pay import duty and/or excise and tax in import should be pay and fined 25 % (twenty five percent) administration of it.
(4) Calculation of import duty and/or excise and tax in import should be pay as described in paragraph (1) if cannot calculated based on tariff and customs value will be based on highest tariff for group of goods are stated in customs declaration when goods were stored in Temporary Storage Place and customs value is decided by Customs and Excise Official.
Head of supervision Customs Office of Temporary Storage Place submit written warning to Entrepreneur of Temporary Storage Place in case Entrepreneur of Temporary Storage Place:
(1) Decision as Temporary Storage Place as described in Article 10 paragraph (2) will be frozen in case Entrepreneur of Temporary Storage Place:
(2) Freezing as described in paragraph (1) is decided by Director General or appointed official on behalf of Minister of Finance with Freezing Notice for Deciding as Temporary Storage Place based on investigation and audit of Customs and Excise Official.
(3) While in freezing status, Entrepreneur of Temporary Storage Place is prohibited to enter goods to Temporary Storage Place.
(1) Freezing Decision as Temporary Storage Place as described in Article 24 will be cancelled in case Entrepreneur of Temporary Storage Place:
(2) Cancellation of freezing as described in paragraph (1) is decided by Director General or appointed Official with Notice of Cancellation of Freezing of Deciding as Temporary Storage Place based on investigation or audit by Customs and Excise Official.
(1) Director General or appointed Official on behalf of Minister of Finance revokes Decision as Temporary Storage Place based on investigation of Customs and Excise Official.
(2) Revoking as described in paragraph (1) in case:
(3) Revoking as described in paragraph (1) not reduce responsibility Entrepreneur of Temporary Storage Place to finish its customs obligations.
(4) Revoking as described in paragraph (1) decided by Decision of Revoking for Deciding as Temporary Storage Place.
(1) For Customs Area which decided as Customs Area before effective of this Regulation of the Minister of Finance, Management of Customs Area should propose proposal follow provision as stipulated in Article 3 or propose proposal for up dating to Director General or appointed official in 90 (ninety) days after effective date of this Regulation of the Minister of Finance.
(2) For Temporary Storage Place which decided as Temporary Storage Place before effective of this Regulation of the Minister of Finance, Entrepreneur of Temporary Storage Place should propose proposal as stipulated in Article 9 to Director General or appointed official in 90 (ninety) days after effective date of this Regulation of the Minister of Finance.
(3) In case Management of Customs Area or Entrepreneur of Temporary Storage Place not fulfill provisions as described in paragraph (1) and paragraph (2), Director General or appointed Official on behalf of Minister of Finance decided revoking decision as Customs Area or Temporary Storage Place.
Further provisions needed in the implementation framework of Regulation of the Minister of Finance will be stipulated by Regulation of the Director General.
Following the enforcement of this Regulation of the Minister of Finance, then:
shall be revoked and declared null and void.
This Regulation of the Minister of Finance shall come into force as from July 1, 2007.
For public notice, this Regulation of the Minister of Finance shall be published by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On June 27, 2007
MINISTER OF FINANCE,
Signed
SRI MULYANI INDRAWATI