REGULATION OF THE MINISTER OF FINANCE
No. 88/PMK.04/2007

CONCERNING
UNLOADING AND STORAGE OF IMPORTED GOODS

THE MINISTER OF FINANCE,

Considering:

that in the framework of implementing the provision of Article lOA paragraph (9) of Law No. 17/2006 concerning the Amendment to Law No. 10/1995 concerning Customs Affair, it is necessary to stipulate a regulation of the Minister of Finance concerning unloading and storage of imported goods;

In view of:

• 1. Law No. 10/1995 concerning Customs Affair (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. Presidential Decree No. 20/P/2005.

HAS DECIDED:

To stipulate:

THE REGULATION OF THE MINISTER OF FINANCE CONCERNING UNLOADING AND STORAGE OF IMPORTED GOODS

CHAPTER I
GENERAL PROVISION

Article 1

Referred to in this regulation as:

• 1. Customs Zone shall be area with certain borders at seaport, airport or other places stipulated for the traffic of goods, which is fully under supervision of the Directorate General of Customs and Excise.
• 2. Temporary Storage Place, hereinafter called TPS shall be building and/or square or other place treated such that in the customs zone for piling goods temporarily, pending the loading or release.
• 3. Customs Supervision shall be supervision over the unloading/piling, sorting of quantity of packages of imported goods already unloaded/piled, escorting, and/or sealing by customs and excise officials.
• 4. Customs Law shall be Law No. 10/1995 concerning Customs Affair as has already been amended by Law No. 17/2006.
• 5. Customs Declaration shall be a statement made by person in the framework of exercising customs obligations in the form and conditions stipulated in the customs law.
• 6. Transporter shall be person, proxy or personnel in responsible for the operation of transport facilities carrying goods and/or people.
• 7. Customs Offices shall be offices within the Directorate General of Customs and Excise where the customs liabilities are settled in accordance with the provisions of the customs law.
• 8. Head of Office shall be head of customs office.
• 9. Importers of the Priority Lane shall be importers having very good reputation and fulfilling the stipulated requirements/criteria for obtaining special; service in the import field so that the settlement of import by the importers can be done by a simpler and faster way.

CHAPTER II
UNLOADING

Article 2

(1) Unloading of imported goods from carriers coming from outside the customs zone shall be done:

• a. in the customs zone; and
• b. other places which had secured license from the head of office overseeing the places.

(2) In the case of carriers being unable to berth directly at the port, the unloading of the imported goods can be done outside the port into other sea carriers and shall be carried to the customs zone through the stipulated lane or other place after securing license from the head of office overseeing the place.

(3) The unloading of imported goods in the other places as intendedintended in paragraph (1) sub-paragraph b shall be approved in the case of:

• a. the imported goods being specific thus being unable to unload in the customs zone;
• b. the unloading being unable to realize in the customs zone because of technical problem; or
• c. congestion being declared in writing by seaport administrator.

(4) The unloading of the goods as intendedintended in paragraph (1) can be done after transporters give up customs declaration of the carried goods and secure number and date of registration.

(5) With regards to the unloading of the imported goods as intendedintended in paragraph (i), customs supervision shall be applied and unloading report shall be made.

Article 3

(1) To unload the imported goods in the other places as intendedintended in Article 2 paragraph (1) sub-paragraph a, transporters shall submit application in writing to the head of office.

(2) The application as intended in paragraph (1) shall mention the reasons as intended in Article 2 paragraph (2).

(3) Based on the application as intended in paragraph (i), the head of office can approve or reject.

Article 4

(1) The unloading of the imported goods as intended in Article 2 paragraph (1) can be done directly to carriers without piling first in TPS located in the seaport area.

(2) The unloading of the imported goods as intended in paragraph (1) can be done in the case of:

• a. the goods being imported by importers of the priority lane or importers securing the facility of the same kind;
• b. the imported goods having certain model, characteristic and nature technically impossible to pile in TPS in the seaport area; or
• c. the imported goods securing facility of preliminry declaration and had already securedapproval of release of goods.

Article 5

The unloading of imported goods in liquid form can be done through pipeline linked from the sea carriers to land carriers or storage places.

Article 6

After completing the unloading of the imported goods, transporters shall:

• a. send manifest list containing the quantity of containers, kinds of containers and/or quantity of goods in bulk already unloaded to customs and excise officials in the custom office overseeing the unloading in not later than 24 (twenty four) hours as from the completion of the unloading.
• b. Make account of delivery of goods piled in TPS or other places as intended in Article 2 paragraph (1) sub-paragraph b with operator of TPS or personnel in responsible for the other places and give up copy of the account of delivery to customs and excise official in the customs office.

Article 7

(1) In the case of carriers being in the emergency condition, transporters can disembark the imported goods first and shall be obliged to:

• a. report promptly the condition to the nearest customs office and destination customs office by using the available communications device;
• b. give up customs declaration of the carried goods to the nearest customs office in not later than 72 (seventy two) hours after the unloading.
• c. Promptly report the quantity of the goods which had been unloaded.

(2) The imported goods as intended in paragraph (1) shall be subject to customs supervision and report shall be made.

CHAPTER II
STORAGE

Article 8

(1) The storage of imported goods whose customs liabilities have not been settled can be done in:

• a. TPS; or
• b. Other places treated such cis TPS after securing license from the head of Office.

(2) The storage in the other places as intended in paragraph (1) sub-paragraph b shall be approved in the case of:

• a. the nature of the imported goods being in such a way thus being unable to pile in TPS;
• b. imported goods being unable to pile in TPS because of technical failure; or
• c. congestion being declared in writing by seaport administrator.

(3) The Storage of the imported goods as intended in paragraph (1) shall be subject to customs supervision and report shall be made.

Article 9

(1) To pile the imported goods in the places as intended in Article 8 paragraph (1) sub-paragraph b, operators of the places shall submit application in writing to the head of office.

(2) The application as intended in paragraph (1) shall be made by mentioning the reason as intended in Article 8 paragraph (1).

(3) The application as intended in paragraph (1) shall be approved or rejected by the head of office.

Article 10

(1) Operators of the temporary storage places shall convey the Storage list containing the quantity of containers, kinds of containers and/or quantity of goods in bulk which had already been piled to official in the customs office overseeing the particular TPS, in not later than 24 (twenty four) hours after completing the storage.

(2) The Storage of the imported goods can be done in not later than:

• a. thirty days as from the date of Storage in TPS Iocated in seaport area (line i);
• b. sixty days as from the date of Storage in TPS located outside the seaport area (line II); or
• c. sixty days as from the date of Storage in other places treated such as TPS which had securing license from the head of office.

(3) The imported goods not released in the period as intended in paragraph (2) shall be declared as unclaimed goods as long as they are not subject to import ban.

CHAPTER IV
RESPONSIBILITY FOR IMPORT DUTY

Article 11

(1) Transporters shall be responsible for import duty on goods unloaded in the customs zone or other places as intended in Article 2 paragraph (1) sub-paragraph b.

(2) Operators of TPS shall be responsible for import duty on goods piled in TPS and personnel in responsible for the other places as intended in Article 8 paragraph (1) sub-paragraph b shall be responsible for import duty on goods piled in the other places treated such as the said TPS.

CHAPTER V
CLOSING

Article 12

The provisions on technical procedures and supervision over the unloading and Storage of imported goods shall be regulated by a regulation of the Director General.

Article 13

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

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

Stipulated in Jakarta
On August 30, 2007
THE MINSTER OF FINANCE
Signed
SRI MULYANI INDRAWATI