REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
MINISTRY OF FINANCE OF REPUBLIC OF INDONESIA
No. P-06/BC/2007

CONCERNING
THE FOURTH AMENDMENT TO DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-07/BC/2003
ON TECHNICAL DIRECTIVES FOR CUSTOMS PROCEDURES IN THE IMPORT FIELD.

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

• a. That following change in organizational structure of regional offices of the Directorate General of Customs and Excise, the task of examination of document previously handled by the Verification Division is returned to Customs and Excise Service Offices;
• b. That based on the result of evaluation related to service procedures and following change in regulation regarding notification of arrival of carriers, manifest stipulation of customs value, and payment of import duty, excise and taxes in the framework of import with several decisions for adjustment and amendment;
• c. That based on the consideration as described in a and b above, it is necessary to stipulate a regulation of the Director General of Customs and Excise on the Fourth Amendment to Decree of the Director General of Customs and Excise No. KEP-07/BC/2003 on Technical Guide for Costumes Procedures in the Import Field;

In view of:

• 1. Law No. 6/1983 on Taxation General Provision and Procedures (Statute Book of 1983 No. 49, Supplement to Statute Book No. 3262) as already amended several times and the latest by law No. 16/2000 (Statute Book of 2000 No. 126, Supplement to Statute Book No. 3984);
• 2. Law No. 10/1995 on Customs (Statute Book 1995 No. 75, Supplement to Statute Book No. 3612) as had already been amended by Law No. 17/2006 (Statute Book 2006 No. 93, Supplement to Statute Book No. 4661;
• 3. Law No. 11/1995 on Excise (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);
• 4. Decree of the Minister of Finance No. 453/KMK.04/2002 on Customs Procedures in the Import Field as had 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. 84/PMK.04/2003 on Procedures for Payment and Remittance of State Revenue in the Framework of the import and State Revenue from Domestically Produced Excisable Goods as had already been amended by Regulation of the Minister of Finance No. 145./PMK.04/2006;
• 6. Regulation of the Minister of Finance No. 39/PMK.04/2006 on Procedures for Conveying Arrival Plan of Carriers, Inward and Outward Manifest of carriers;
• 7. Decree of the Director General of Customs and Excise No. 81/BC/1999 on technical Directive for Stipulation the Customs Value as had already been amended several times and the latest by Regulation of the Director General of Customs and Excise No. P-01/BC/2007;
• 8. Decree of the Minister of Finance No. 101/KMK.05/1997 on Customs Declaration as had already been amended several times and the latest by regulation of the Minister of Finance No. 48/PMK-04/2005;
• 9. Regulation of the Director General of Customs and Excise No. P-10/BC/2006 on Procedures for Conveying and Administering Notification About Arrival Plan, Inward Manifest and Outward Manifest of Carriers as had already been amended by Regulation of the Director General Customs and Excise No. P-19/BC/2006;

HAS DECIDED:

To stipulate:

THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON THE FOURTH AMENDMENT TO DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. KEP-07/BC/2003 ON TECHNICAL IN THE IMPORT FIELD.

Article 1

Several provision in Regulation of the Director General of Customs Procedures in the Import Field as already amended several times an the latest by Regulation of the Director General of Customs and Excise No. P-19/BC/2006 shall be amended as follows:

1. Article 2 is amended so as to read as follows:

"Article 2

Transporters whose carriers will come from:

a. outside the Customs area; or

b. inside the Customs Area, where imported goods, exported goods and/or goods coming through other Customs Area, should submit form of Arrival Plan of Carriers (RKSP) to customs office concerned."

2. Article 4 is a amended so as to read as follows:

"Article 4

(1) Transporters whose carriers will come from:

• a. outside the Customs Area; or
• b. Inside the customs area, where imported goods, exported goods and/or goods coming through other Customs Area, shall submit notification in the form of Inward Manifest in Indonesian or English language to customs Office upon arrival.

(2) Besides the notification as described in paragraph (1) in not later than the moment of arrival of carriers, the transfers as described in paragraph (1) sub-paragraph a shall give notification in the Indonesia or English language electronically or manually to customs office, with following forms:

• a. list to passenger and/or crew members of carriers;
• b. list of logistic of carriers;
• c. list of appliance, inventories of carriers;
• d. stowage plan or bay plan of ocean carriers;
• e. list of firearms and ammunition; and
• f. list of medicines including narcotics used for medical purpose.

(3) Transporters whose carriers come from outside the customs area shall give up nil notification in the case of the carriers not carrying the goods as described in paragraph (1).

(4) In the case of carriers being imported for use or imported provisionally, transporters shall mention the carriers in the inward manifest as described in paragraph (1)."

3. Article 5 is amended so as to read as follows:

"Article 5

as long as it can be proven by supporting document, transporter or other parties responsible for the transportation of goods can submit rectification of BC 1.1. as described in article 4 paragraph (1), in the case of:

• a. the form containing mistake in number, mark, size and kind of package and/or container;
• b. the form containing mistake in the quantity of package and/or containers as well as the volume of bulk goods;
• c. the form containing mistake in name of consignee or notify party in manifest;
• d. several items needing integration into one item with the provision that:
• 1) items of BC 1.1. to be integrated which delivered from the same BC 1.1.;
• 2) name and address of shipper/supplier/consignee, notify address/notify party and loading ports must be the same with the respective integrated items;
• 3) Revision already issued as of Bill of Lading or Airway Bill;
• e. Change of items in manifest without changing the total quantity and/or kinds of goods."

4. Article 6 is amended so as to read as follows:

"Article 6

Procedures for submission of notification about arrival plan of carriers as described in article 2, inward manifest as described in article 4 and rectification of BC1.1 as described in article 5 shall be regulated specifically in Regulation of the Director General of Customs and Excise No. P-10/BC/2006 on Procedures for submitting and administrating Notification of Arrival Plan, Inward Manifest and outward manifest of carriers as had already been amended by regulation of the Director General of Customs and Excise No. P-19/BC/2006."

5. Article 7 is amended so as to read as follows:

"Article 7

(1) The inward manifest as described in article 4 paragraph (1), already received registration number from the customs shall constitute Customs Declaration BC1.1 and apply to approval of unloading of goods.

(2) The head of the customs office or the appointed official can delay or nullify the approval as described in paragraph (1), in the case if prohibited goods are found according to the instruction of technical section."

6. Article 16 is amended so as to read as follows:

"Article 16

(1) Import duty, excise and taxes can be paid by means of:

• a. ordinary payment; or
• b. periodical payment; especially for importers belonging to the priority lane and possess facility of periodical import declaration.

(2) In the case of customs office already implementing customs EDI for payment of import duty, excise and taxes shall be made at Foreign Exchange Banks or Post Office which are linked on line to the customs EDI system.

(3) In the case of customs office not yet implementing customs EDI, the import duty, excise and taxes shall be paid at Foreign Exchange Banks or Post Office

(4) Import duty, excise and taxes can be paid at the customs office in the case:

• a. If there is no Foreign Exchange Bank or Post Office in the area that importer operates and makes payment; or
• b. The import of goods belonging to passengers, crew members of carriers or cross border people.

(5) The payment of import duty, excise and taxes by importers then,

• a. Foreign Exchange Banks or Post Offices will,
• i. Attach State Revenue number (NTPN) in SSPCP or Certificate of State Revenue (BPN); and
• ii. Send credit advice especially for the payment of PIB, the customs office already using the customs EDI system;
• b. Customs office gives certificate of payment in the form of BPPCP to importers."

7. Article 19A is amended so as to read as follows:

"Article 19A

(1) Examination and determination of classification, imposition and customs value shall be done by Document Examination Officer in the customs office through the customs EDI network electronically through diskette and manually.

(2) Stipulation of the customs value as described in paragraph (1) shall be in accordance with procedures for stipulation of the customs value as regulated in Decision of the Director General No. KEP-81/BC/1999 on technical directives for stipulation of the customs value for the purpose of calculating import duty as already amended several times and the latest by regulation of the director general No. P-01/BC/2007.

(3) In the event that PIB belonging to the red lane cause underpaid import duty, excise and/or taxes, SPPB shall be issued:

• a. After importers settle the shortage of import duty, excise, taxes, and/or administrative sanction in the form of fine;
• b. After importers submit guarantee as much as the amount of import duty, excise, taxes and/or administrative sanction in the form of fine, in the case of objection to be submitted; or
• c. After importers pay the whole duty as a consequence of the inspection being executed."

8. Article 19B is abolished.

9. Article 21 is amended so as to read as follows:

"Article 21

(1) Release of provisionally imported goods from the customs area is done by using PIB and customs supplementary document as evidence of payment and/or guarantee.

(2) Release of provisionally imported goods carried by passengers shall be done by PIBT and customs supplementary document together with evidence of payment and/or guarantee.

(3) The customs declaration as described in paragraph (1) or (2) shall be submitted by importers to official in the customs office where the goods are released.

(4) The amount of the guarantee as described in paragraph (1) or (2) shall be:

• a. Total import duty, excise and taxes are exempted in the case of the provisionally imported goods;
• b. Difference between the amount of import, which must be paid and already paid, in the case of reduction facilities of import duty, excise and taxes.

(5) Physical inspection shall be done to the provisionally imported goods.

(6) As a result of the physical inspection, if quantity and/or kind of goods is/are unsuitable to declaration in PIB or PIBT, importers shall submit request of change to temporary import, and submit guarantee in the amount of import duty, excise and taxes, which must be paid."

10. Article 27 is amended so as to read as follows:

"Article 27

(1) Imported goods still located in the Customs (bonded) area can be re-exported in the following cases:

• a. the goods being not correspond to order;
• b. the goods cannot be imported because of change of regulations;
• c. the destination is erroneous;
• d. the goods are spoiled; or
• e. the goods cannot meet import condition from technical institutions.

(2) The provision as described in paragraph (1) shall not apply if PIB of the goods has been submitted and physical inspection has been completed with the result that the quantity and/or kind of the goods do not match.

(3) Importers shall submit application of re-export to the head of the Customs by mentioning the reason as paragraph (1).

(4) Based on the approval of the head of the customs office, importers or transporters shall fill out and submit customs declaration to official in the customs office at the unloading place:

• a. BC.1.2. in the case of PIB of the imported goods being not submitted yet; or
• b. BC.3.0. in the case of PIB of the imported goods being already submitted.

(5) Approval of release and/or loading of goods shall be issued by the official as described in paragraph (4), in the case the quantity, kind, number, mark as well as size of the package or container mentioned in the Customs Declaration being suitable to the package or container.

(6) Procedures for releasing imported goods for re-export shall be as stipulated in attachment VII letter D to this regulation."

11. Part two of chapter IV, sudden inspection is abolished.

12. Article 29 is abolished.

13. Article 32 is amended so as to read as follows:

"Article 32

(1) The priority lane shall be given to importers fulfilling requirements.

(2) Stipulation on the priority lane is referred to in the regulation of Director General of Customs and Excise No..P-11/BC/2005 and adjusted by regulation of Director General Customs and Excise No. P-06/BC/2006."

14. Article 33 up to article 37 are deleted.

15. Article 39 is amended so as follows:

"Article 39

(1) In order to obtain immediate service, importers shall submit to official in the customs office the following items:

• a. Customs supplementary document and guarantee in the amount of import duty, excise, taxes and fees.
• b. PIBT accompanied by customs supplementary document and evidence of payment or guarantee in the amount of import duty, as long as the goods are for individuals and not for trade.

(2) The immediate service as described in paragraph (1) only can be provided for the import of;

• a. Human organs, such as kidney, cornea or blood;
• b. Deceased body or ash of cremated body;
• c. Goods potential to affect the environment, such as radioactive materials;
• d. Live animals;
• e. Live plant;
• f. Newspaper and magazine sensitive to time;
• g. Goods in the form of document.

(3) The submission of the customs supplementary document of PIBT as described in paragraph (1) can be realized electronically or manually.

(4) Importers having high frequency of import with immediate service can deposit guarantee with the amount not less than total import duty, on the goods released with several supplementary documents or PIBT in a specified period.

(5) In order to finish the import procedure of immediate service by using the customs supplementary document as described in paragraph (1) letter a, importers should submit definitive PIB in accordance with the procedures as described in article 20 of green lane without issuance of approval of release of goods (SPPB), in not later than 7 (seven) working days from the date of release of the imported goods.

(6) Immediate service for the import of goods as described in the paragraph (2) letter c, d, or e only be provided if license has been secured the technical institution.

(7) In the case of obligation as described in the paragraph (5) being not fulfilled:

• a. Guarantee is disbursed;
• b. Importers are subject to administrative sanction in the form of fine as described in article 10D paragraph (6) of law No. 17/2006; and
• c. The immediate service as described in paragraph (1) for and on behalf of the importer, only can be obtained again after 6 (six) month from the date when the importer settle their duties.

(8) Procedures for release of imported goods with immediate service shall be stipulated in letter C of Attachment VIII of this decision."

16. Article 56 is amended so as to read as follow:

"Article 56

(1) PIB submitted to customs office already using the Customs EDI system only can be nullified in the case of:

• a. erroneous destination, namely data PIB are sent to other offices not to customs office where the goods are unloaded;
• b. Dispatch Transaction of PIB data from the same importer is done more than once.

(2) Cancellation of PIB shall be done by approval of the head of customs office on the basis of request of importer."

17. Attachment II is amended so as to be included as Attachment I to this regulation.

18. Attachment VII D is amended so as to be included as Attachment II to this regulation.

19 Attachment VIII item A is abolished.

20. Attachment VIII litem C is abolished and the rest is contained in Attachment III of this regulation.

Article II

The regulation shall come into force as from April, 1, 2007.

For Public notice the regulation shall be published the state gazette of the republic of Indonesia.

Stipulated in Jakarta
on March 28, 2007
THE DIRECTOR GENERAL
Signed
ANWAR SUPRIJADI

Attachment to REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
MINISTRY OF FINANCE OF REPUBLIC OF INDONESIA
No. P-06/BC/2007