REGULATION OF THE MINISTER OF FINANCE
No. 107/PMK.04/2007

CONCERNING
FUNCTIONAL INSPECTION OF IMPORTING GOODS OR EXPORTING GOODS

MINISTER OF FINANCE,

Considering:

That in the framework of implementation provision in Article 82A of Law No. 17/2006 concerning Amendment to Law No. 10/1995 concerning Customs Affair, it is necessary to decide Regulation of the Minister of Finance concerning Functional Inspection of Importing Goods or Exporting Goods;

In view of:

• 1. Law No. 10/1995 concerning Customs Affair (Statute Book of 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 of Republic of Indonesia Year 2006 No. 93, Supplement to Statute Book No. 4661);
• 2. Presidential Decision No. 20/P/2005;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING FUNCTIONAL INSPECTION OF IMPORTING GOODS OR EXPORTING GOODS.

Article 1

In this Regulation of the Minister of Finance, the meaning of:

• 1. Functional Inspection referred to physical inspection of importing or exporting goods by Customs and Excise officer initiative to secure state rights and/or fulfill effective provisions of laws.
• 2. Customs declaration is statement made by person or law board in framework to implement customs obligation in form and conditions are decided by customs affair law.
• 3. Customs and excise officer referred to Employee of Directorate General of Customs and Excise which is decided in certain position to do certain task in customs.
• 4. Director General referred to Director General of Customs and Excise.
• 5. Directorate General referred to Directorate General of Customs and Excise.
• 6. Head of Office referred to Head of Service Office of Customs and Excise.
• 7. Service Office referred to Service Office of Customs and Excise.

Article 2

(1) Customs and Excise officer has right to do functional inspection of importing goods or exporting goods.

(2) Functional inspection is done before or after custom declaration is given to service office.

(3) Inspection as intended in paragraph (2) is done based on written instruction from head of office or decided official.

Article 3

Functional inspection can be done to:

• a. Importing goods which their importing:
• 1) are pretended not follow provision in effective laws based on intelligent analysis before propose customs declaration; and/or
• 2) Importing goods had stored in customs zone but not be processed until certain time after gave customs declaration.
• b. Exporting goods which are stacked in customs zone and had gotten customs notice but until certain time not be processed.

Article 4

(1) Functional inspection is done in customs zone or other places are pretended as customs zone.

(2) Functional inspection is done with 100 % (one hundred percent) inspection rate.

Article 5

(1) To do functional inspection as intended in Article 3, customs and excise officer can ask transporter, entrepreneur of temporary storage place, entrepreneur of bonded storage place or their representative to give goods to be inspected, open transporter or its parts, and open every packing to be inspected.

(2) For inspection as intended in paragraph (1), transporter, entrepreneur of temporary storage place, entrepreneur of bonded storage place or their representative should give good to be inspected, and should open every packing to be inspected.

(3) If asking as intended in paragraph (1) not be fulfilled, customs and excise officer can do inspection by their risk and cost.

(4) After make functional inspection, customs and excise officer make Warrant of Functional Inspection.

Article 6

Provisions are needed in framework of implementation of functional inspection of importing goods or exporting goods will be decided by Regulation of Director General.

Article 7

This Regulation of the Minister of Finance shall come into force since 30 days after date of stipulation.

For public cognizance, it is ordered that his Minister of Finance regulation shall be published State Gazette.

Stipulated in Jakarta
On September 5, 2007
MNISTER OF FINANCE
Signed
SRI MULYANI INDRAWATI