GUIDELINES FOR SETTLEMENT OF CUSTOM REQUIREMENTS OF WATCH AND JEWELRY ENTERING INDONESIAN AREA THE ENTRY OF WHICH DOES NOT MEET CUSTOM REQUIREMENTS
Referred to in this regulation of the Director General of Custom as:
(1) The watch and jewelery which had not fulfilled the customs’ obligations at the point of entry, must fulfilled the obligations of customs.
(2) The settlement of custom requirement in paragraph (1) shall be carried out by businesspeople by paying import tax.
(3) The number and type of commodities the entry of which shall be settled part (1) shall be the last balance ex-import as per April 30 2007 plus the import on date of proposition.
(1) Business people or their representatives shall submit proposal of custom settlement to the Director General via technical director of custom similar to format in the Attachment I of this regulation.
(2) The proposal in part (1) shall enclose:
(3) To verify the report of end balance of supplies inventories in part (2) sub-paragraph d, custom officials may check commodities at shop, outlet, warehouse or other similar place.
(4) In a situation where there is an indication of irregularity of the last balance report, an audit by Director General may be taken.
(1) Proposal in Article 3 paragraph (1) shall be processed as long as it is received between July1 and August 31, 2007.
(2) Towards the proposal for watch and jewelry as intended in Article 3,thathad not been submitted paragraph (1) until August 31,2007, legal action shall be taken.
(1) In reference to proposal as intended in Article 3 paragraph (1), there shall be an issuance of decree of Director General concerning a permit for the settlement of custom requirement signed by the director of custom technical on behalf of director general similar to the example in Attachment IV of this regulation.
(2) In the decree of Director General mentioned in paragraph (1), there shall be classification, imposition and custom value similar to the existing regulation.
(3) For the calculation of import tax, the currency rate used is the one set during the stipulation of the customs value.
Business people or the representatives propose notification on import of certain commodity (PIBT) with evidence of custom tax payment to the custom office (KPBC), namely KPBC Medan, KPBC Teluk Bayur, KPBC Palembang, KPBC Bandung, Soekarno-Hatta, KPBC Tanjung Emas, KPBC Surakarta, KPBC Juanda, KPBC Balikpapan, KPBC Ngurah Rai, KPBC Manado or KPBC Makassar.
(1) Payment of customs and tax is made at the state income bank/perception post.
(2) The payment as intended in paragraph (1) is made in no later than 30 days since the issuance of decree of the director general in Article 5 paragraph (1).
(3) If the payment for import duty dan tax in import is not carried outas stipulated in paragraph (2), 2% interest rate will be charged each month, and part of month become one month, deadline of payment will be on December 31, 2007.
(4) For any watches and jewelries which had not paid the obligation until December 31, 2007, legal action will be taken.
Procedures of customs obligation for watch and jewelry are decided in Attachment V of this Director General Regulation.
(1) Head of KPBC as the receival of customs’ obligation report, will report settlement to the Director of Customs Technique every month.
(2) Director of Customs Technique reports customs obligation settlement to Director General.
This Director General regulation will be effective since the date of stipulation.
Stipulated in Jakarta
On June 4, 2007
DIRECTOR GENERAL OF CUSTOMS AND EXCISE
Sgd
ANWAR SUPRIJADI
NIP 120050332
Attachment to REGULATION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-15/BC/2007