MINISTRY OF FINANCE OF REPUBLIC OF INDONESIA
REGULATION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-08/BC/2007

CONCERNING
TECHNICAL DIRECTIVES FOR THE EXPORT OF GOODS SUBJECT TO EXPORT LEVY
WHICH ARE EXEMPTED FROM THE EXPORT LEVY

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

• a. that in the framework of implementing the provision of Article 5 of Regulation of the Minister of Finance No. 88/PMK.010/2006 on the Fourth Amendment to Regulation of the Minister of Finance No. 92/PMK.02/2005 regarding Stipulation of Types of Certain Exported Goods and Tariffs of Export Levies, it is deemed necessary to rule technical directives for the export of goods subject to export levy, which are exempted from export levy;
• b. that based on the consideration as described in a above, it is necessary to stipulate a regulation of the Director General of Customs and Excise on technical directives for the export of goods subject to export levy, which are exempted from export levy;

In view of:

• 1. Law No. 10/1995 concerning Customs Affairs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612) as had already been amended by Law No. 17/2006 (Statute Book of 2006 No. 93, Supplement to Statute Book No. 4661);
• 2. Law No. 20/1997 concerning Non-Tax State Revenue (Statute Book of 1997 No. 43, Supplement to Statute Book No. 3687);
• 3. Government Regulation No. 22/1997 concerning Kinds and Remittance of Non-Tax State Revenue (Statute Book of 1997 No. 57, Supplement to Statute Book No. 3694);
• 4. Government Regulation No. 35/2005 concerning Export Levy on Certain Exported Goods (Statute Book of 2005 No. 82, Supplement to Statute Book No. 4531);
• 5. Decree of the Minister of Finance No. 101/KMK.05/1997 concerning Customs Declaration as had already been amended several times and the latest by Regulation of the Minister of Finance No. 48/PMK.04/2005;
• 6. Decree of the Minister of Finance No. 291/KMK.01/1997 concerning Bonded Zone as already amended several times ad the latest by Regulation of the Minister of Finance No. 101/PMK.04/2005 on the Amendment to Decree of the Minister of Finance No. 291/KMK.01/1997 concerning Bonded Zone;
• 7. Decree of the Minister of Finance No. 557/KMK.04/2002 concerning Customs Procedures in the Import Field;
• 8. Regulation of the Minister of Finance No. 580/PMK.04/2003 concerning Mechanism of Import Relief for Export Purpose and Supervision as had already been amended by Regulation of the Minister of Finance No. 36/PMK.04/2005 regarding the Amendment to Regulation of the Minister of Finance No. 580/PMK.04/2003 on Mechanism of Import Relief for Export Purpose and Supervision;
• 9. Regulation of the Minister of Finance No. 92/PMK.02/2005 concerning Stipulation of Kinds of Certain Exported Goods and Tariffs of Export Levies;
• 10. Regulation of the Minister of Finance No. 93/PMK.02/2005 concerning Procedures for Payment and Remittance of Export Levies;
• 11. Regulation of the Minister of Finance No. 88/PMK.01O/2006 concerning the Fourth Amendment to Regulation of the Minister of Finance No. 92/PMK.02/2005 on Stipulation of Kinds of Certain Exported Goods and Tariffs of Export Levies;
• 12. Regulation of the Minister of Finance No. 103/PMK.04/2006 concerning the Use of Customs Declaration of Single Administrative Document at Batam, Bintan and Karimun Island;
• 13. Decree of the Director General of Customs and Excise No. Kep-151/BC/2003 concerning Technical Directives for Customs Procedures in the Export Field;
• 14. Decree of the Director General of Customs and Excise No. Kep-152/BC/2003 concerning Customs Procedures in the Export Field for Exported Goods Securing Import Relief for Export Purpose;

HAS DECIDED:

To stipulate:

DIRECTOR GENERAL OF CUSTOMS AND EXCISE REGULATION CONCERNING TECHNICAL DIRECTIVES FOR THE EXPORT OF GOODS SUBJECT TO EXPORT LEVY WHICH ARE EXEMPTED FROM EXPORT LEVY

Article 1

In this Director General regulation the meaning of:

• 1. Export Levies shall be levies imposed on certain exported goods.
• 2. Export shall be an activity of release of goods from the Customs Area.
• 3. Exported Goods shall be goods taken out of the Customs Area.
• 4. Exporters shall be individuals or statutory bodies undertaking the export.
• 5. Customs Declaration of Single Administrative Document (PP-SAD) shall be customs declaration used as customs declaration of the import and export.
• 6. Customs Declaration of the Export shall be a customs document used for declaring the export, which covers Export Declaration (PEB) or Customs Declaration of Single Administrative Document (PP-SAD Export) in customs offices which had applied the system.
• 7. Customs Declaration of the Import shall be customs declaration for releasing imported goods for use or provisional import, which covers Declaration of Importing Goods (PEB) or Customs Declaration of Single Administrative Document (PP-SAD Import) in customs offices which had applied the system.
• 8. Customs Office shall be Service Office of the Directorate General of Customs and Excise where customs liabilities are fulfilled.
• 9. Loading Office shall be customs office where customs declaration of the export is registered and exported goods are loaded.
• 10. Director General shall be the Director General of Customs and Excise.
• 11. Exported Goods Subject to Export Levy shall be exported goods, which according to the provision are subject to Export Levy (PE).
• 12. Imported Goods and Materials shall be the main raw materials of goods, which will be exported.

Article 2

(1) The exported goods subject to export levy, which use imported goods and materials shall be accepted from the imposition of export levy.

(2)The imported goods and materials as intended in paragraph (1) shall cover goods and materials either securing or not securing facility upon the import.

Article 3

(1) The exception as described in article 2 paragraph (1) shall be granted with the provision that identities of producer exporters mentioned in the customs declaration of the export are the same as identities of producer importers mentioned in the customs declaration of the import.

(2) The export shall be realized in not later than 6 (six) months as from the date of registration of customs declaration of the import of the goods and materials, except for companies securing facility of import relief for export purpose/bonded zones to which, provisions on the import relief for export purpose or bonded zone shall apply.

Article 4

(1) In order to secure the exception from the imposition of export levy as described in article 2 paragraph an exporter shall submit application in accordance with Attachment I to this regulation to the Head of Loading Office before the submission of customs declaration of the export.

(2) In case of loading office being different from customs office where the customs declaration of the import is registered exporters, shall secure a certificate from the customs office where the customs declaration of the import is registered certifying the exception from the imposition of export levy on the imported goods and materials has never been requested.

(3) In order to secure the certificate as intendedintended in paragraph (2) exporters shall submit applications by enclosing copy of declaration of importing goods.

(4) The application as intendedintended in paragraph (1) shall be accompanied by:

• a. customs declaration of the import and customs complementary documents;
• b. conversion of the use of imported goods and materials;
• c. data about quantity and kind of goods which will be exported;
• d. the certificate as intended in paragraph (2) in case of loading office being different from customs office where the customs declaration of the import is registered; and
• e. other supporting documents required by the institution concerned.

(5) In case of the application being approved by the Head of Loading Officer, exporters shall submit customs declaration of the export to Loading Office in accordance with the Customs Procedures in the Export Field.

(6) Approval of exception from the imposition of export levy issued by the Head of Loading Office as described in paragraph (4) shall be accompanied by Monitoring Sheet in accordance with Attachment II to this regulation.

(7) In case of approval of the exception from the imposition of export levy being granted more than once for the import of imported goods and materials the Monitoring Sheet as intended in paragraph (5) shall be issued only when the exception from the imposition of export levy is granted for the first time.

Article 5

If the customs declaration of the export liable to export levy contain goods securing approval of the exception from imposition of export levy the goods shall be specified in the subsequent sheet of customs declaration of the export.

Article 6

(1) Customs audit shall be executed if exporters export goods using imported goods and materials excepted from the imposition of export levy.

(2) In case of the audit finding violation thus causing underpayment the export levy shall be collected in accordance with provisions on procedures for payment and remittance of export levy.

(3) The export levy as intended in paragraph (2) shall be imposed in accordance with the tariff exchange rates and Export Check Prices (HPE) effective upon the registration of customs declaration of the export and an administrative fine of 2% (two percent) per month for 24 (twenty four) months at the maximum and part of month is rounded up to one month.

Article 7

The regulation shall come into force as from the date of stipulation. For public notice the regulation shall be published in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on April 5, 2007
THE DIRECTOR GENERAL
Signed
ANWAR SUPRIJADI
NIP 120050332

Attachment to MINISTRY OF FINANCE OF REPUBLIC OF INDONESIA
REGULATION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-08/BC/2007