INSPECTOR GENERAL AND DIRECTOR GENERAL OF CUSTOMS AND EXCISE JOINT REGULATION CONCERNING AMENDMENT TO INSPECTOR GENERAL AND DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING CUSTOMS SUDDEN INSPECTION ON IMPORT
(1) Sudden customs inspection on import affairs further called Inspection shall be a random inspection on imported goods as regulated in the Finance Minister Regulation No. 114/PMK.04/2006 dated November 27, 2006 concerning Third Amendment to Finance Minister Regulation No. 111/KMK.04/2003 concerning Sudden Customs inspection on import;
(2) Inspection as in paragraph (1) for the improvement of performance of officials at Directorate General of Customs in doing the customs duties on import;
(3) Inspection as in paragraph (1) relates to clarity of amount, type, weight, condition and country of origin; including attention into customs value;
(4) Inspection as in paragraph (1) is as the following :
(5) Inspection as in paragraph (4) shall have Intelligence Result Document (NHI), the inspection of which made by team of sudden inspection.
(1) To deal with inspection as in paragraph (1), the team shall get access into information needed;
(2) Access of information as in paragraph (1) includes access into complete imported goods application;
(3) To get access of information as in paragraph (2), the Customs Service Office provide separate monitor for sudden inspection team;
Sudden customs inspection on import affairs includes random inspection on imported goods for usage, temporary import, transshipped, storage at bonded zone and transported to temporary storage at customs zone.
(1) Sudden customs inspection on import carried out by inspection team based on assignment sub-paragraph issued by Inspector General.
(2) Assignment sub-paragraph as in paragraph (1) made in four copies:
(1) Sudden inspection team shall determine randomly the imported commodities to be inspected with Sub-paragraph of Sudden Inspection (SPPM) as decided in Attachment I.
(2) Sub-paragraph for Sudden Inspection (SPPM) as in paragraph (1) shall be submitted to Head of Customs Service Office/Head of Investigation (P2) to issue Intelligence Result Document (NHI).
Over decision as in Article 5 paragraph (1) there shall be examination as follow:
(1) Imported good for usage and temporary import shall have physical and document check.
(2) Imported good for transshipped, storage at bonded zone and transported to temporary storage at other customs area shall have check on the compatibility of number, amount, type and brand of the packaging of the documents.
(1) Sudden inspection team determines the location of physical checking of the commodities.
(2) Location as in paragraph (1) is:
(1) Importer and/or representative shall prepare goods that will get checked.
(2) If the obligation as in paragraph (1) is not fulfilled, the Inspection team can do the checking.
(3) The risk of checking as in paragraph (2) is the responsibility of the importer/representative.
(4) The checking of documents/commodity shall be carried out according to the existing procedure.
(1) The result of sudden inspection is put in a Checking Warrant as in attachment II.
(2) The recapitulation of Checking Warrant as in paragraph (1) is submitted to the Head of Customs Service Office on the end period of checking.
(3) Head of Customs Service Office administer and follow up result of the inspection as in paragraph (1).
(1) To implement the inspection as in Article 1, the Sudden Inspection Team gives attention as information on the customs value.
(2) Attention on the customs value as in paragraph (1) is made if there is discrepancy between customs value and result of a calculation over basic market value and/or or other prices during sudden inspection.
(3) Attention as in paragraph (2) as a source of audit plan for regional office of Directorate General of Customs and Excise submitted in recapitulation as in Article 9 paragraph 2.
(1) If during inspection as in Article 6 there is no customs violation, the commodity shall be returned to importer/representative (Attachment III).
(2) If during inspection as in Article 6 there is customs violation, the case shall be settled based on existing regulation.
If during inspection as in Article 11 paragraph (2) there is indication of violation by customs official and/or Inspection team, it shall be followed up with sanction in accordance with regulation.
Inspection team makes report on the result of inspection to the Inspector General with copy to Director General of Customs and Excise.
Head of Customs Service office helps the accomplishment of the Inspection.
(1) The cost that may come out of implementation of this regulation shall be burdened on the Finance Ministry.
(2) Budget proposal as in paragraph (1) submitted by the Inspector General of Finance Ministry.
This Joint Regulation shall be effective since the date of stipulation until December 31, 2007.
For public cognizance of this joint regulation shall be put on the Statute Book Republic of Indonesia.
Stipulated in Jakarta
On February 16, 2007
INSPECTOR GENERAL
Signed
PERMANA AGUNG D.
DIRECTOR GENERAL
Signed
ANWAR SUPRIJADI
Attachment to INSPECTOR GENERAL AND DIRECTOR GENERAL OF CUSTOMS AND EXCISE JOINT REGULATION
No. PER/01/IJ/2007
& No. P-04/BC/2007