that for implementation provisions in Regulation of the Minister of Finance No. 70/PMK.04/2007 concerning Customs Area and Temporary Storage Place, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Technical Direction of Deciding Customs Area and Temporary Storage Place;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING TECHNICAL DIRECTION OF DECIDING CUSTOMS AREA AND TEMPORARY STORAGE PLACE
CHAPTER I
GENERAL PROVISION
In this Regulation of the Director General, the meaning of:
Director General or decided Official on behalf of Ministry of Finance stipulates an area become Customs area.
(1) To be stipulated as Customs Area, Management of Sea port, Airport, or Other Place propose proposal to Head of Regional Office by Head of Service Office of Customs and Excise follow sample as decided in Attachment I to this Regulation of the Director General.
(2) Proposal as intended in paragraph (1) should have data about identity of responsibility person, business firm, and address of area location.
(3) Proposal as intended in paragraph (1) is attached with:
(4) Head of Service Office of Customs and Excise which receive proposal as intended in paragraph (1) check document supplements and inspect location of area will be decided as Customs Area.
(5) Result of Location Inspection as intended in paragraph (4) reported in Warrant of Location Inspection follow sample as stipulated in Attachment II of this Regulation of the Director General.
(6) Head of Service Office of Customs and Excise submit proposal to Head of Regional Office with attachment Warrant of Location Inspection as intended in paragraph (5) enclosed receiving date of complete and right proposal.
(1) Head of Regional Office check for administration and physical condition of proposal as intended in Article 3 paragraph (1).
(2) For proposal Deciding as Customs Area as intended in Article 3 paragraph (1), Head of Regional Office on behalf of the Minister of Finance give approval or rejection in maximum 45 (forty five) days since Head of Service Office of Customs and Excise receive complete and right proposal.
(3) Approval of proposal as intended in paragraph (2) by issue Deciding as Customs Area by Head of Regional Office on behalf of the Minister of Finance follow sample as stipulated in Attachment III to this Regulation of the Director General.
(4) Rejection of proposal as intended in paragraph (2) by Head of Regional Office on behalf of the Minister of Finance issue rejection notice enclose reasons of rejection.
(5) Deciding as Customs Area as intended in paragraph (2) valid since stipulation date until revoking.
(1) For control in customs, Head of Regional Office on behalf of the Minister of Finance decides borders of area and entry/exit gates of place or area which proposed Deciding as Customs Area.
(2) borders of area and entry/exit gates as intended in paragraph (1), are:
(3) Customs Area is stated as restricted area.
Goods not for import and/or export purpose are prohibited to be store, enter and/or exit to and/or from Customs Area, except for next transportation purpose.
(1) Deciding as Customs Area will be revoked in case:
(2) Revoking as intended in paragraph (1) decided by Head of Regional Office on behalf of the Minister of Finance in Decision of Revoking for Deciding as Customs Area as sample in Attachment IV to this Regulation of the Director General.
(1) Deciding an area, building and/or yard as Temporary Storage Place stipulated by Head of Regional Office on behalf of the Minister of Finance.
(2) Area, building and/or yard proposed as Temporary Storage Place as intended in paragraph (1) are:
(1) To be decided as Temporary Storage Place, entrepreneur of storage place should propose deciding as Temporary Storage Place to Head of Regional Office through Head of Service Office of Customs and Excise follow sample as stipulated in Attachment V to this Regulation of the Director General.
(2) Proposal as intended in paragraph (1) at least should has data of:
(3) Proposal as intended in paragraph (1) attached with:
(4) In case proposal as intended in paragraph (1) is proposal deciding as Temporary Storage Place in other place which not decided as Customs Area, so proposal will also proposal deciding as Customs Area.
(5) Head of Service Office of Customs and Excise which receive proposal as intended in paragraph (1) check document supplementary and check location for building and/or yard or other place will decided as Temporary Storage Place.
(6) Result of Location Inspection as intended in paragraph (5) reported in Warrant of Location Inspection follow sample as stipulated in Attachment VI to this Regulation of the Director General.
(7) Head of Service Office of Customs and Excise submit proposal to Head of Regional Office with attachment Warrant of Location Inspection as intended in paragraph (5) enclose date of receive complete and right proposal.
(1) Head of Regional Office checks administrative and physical condition of proposed proposal as intended in Article 9 paragraph (1).
(2) For proposal of deciding as Temporary Storage Place as intended in Article 9 paragraph (1), Head of Regional Office on behalf of the Minister of Finance gives approval or rejection in maximum period 45 (forty five) days since Head of Service Office of Customs and Excise receive complete and right proposal.
(3) Approval of proposal as intended in paragraph (2) by Head of Regional Office on behalf of the Minister of Finance issues Deciding as Temporary Storage Place like sample as stipulated in Attachment VII to this Regulation of the Director General.
(4) Rejection of proposal as intendedintended in paragraph (2) by Head of Regional Office on behalf of the Minister of Finance issue rejection notice enclose reasons of rejection.
(5) For proposal as intended in Article 9 paragraph (4), Head of Regional Office on behalf of the Minister of Finance give approval or rejection of Deciding as Temporary Storage Place as intended in paragraph (2) and Approval or Rejection of Deciding as Customs Area as intended in Article 4 paragraph (2).
(6) Decision as Temporary Storage Place as intended in paragraph (2) valid since date of stipulation until revoked.
(1) Entrepreneur of Temporary Storage Place which gets Decision as Temporary Storage Place as intended in Article 10 paragraph (3), should give guarantee to Head of supervision Service Office of Customs and Excise.
(2) Kind of guarantees as intended in paragraph (1) are:
(3) Guarantee as intended in paragraph (1) is decided by calculated capacity, kind and/or volume of storing goods, with provision:
(4) Part of unit size or volume capacity as intended in paragraph (3) is rounded become full unit of size and/or volume.
(5) For submission of guarantee as intended paragraph (1), Head of Service Office of Customs and Excise give receipt to Entrepreneur of Temporary Storage Place and manage guarantee.
(1) Temporary storing importing goods and exporting goods while waiting for release or loading, is in place which get decision as Temporary Storage Place.
(2) Goods from customs area are prohibited to be stored in Temporary Storage Place, except to:
(1) Storing goods in Temporary Storage Place should separate importing goods, exporting goods and goods to be transported to other customs area through outside customs area.
(2) Separating of goods as intended in paragraph (1) by:
(1) Dangerous goods, destructive good and/or has characteristic can influence other goods or need special installation or special handling should be stored in:
(2) Empty container should be stored in:
(1) Importing goods are stored in warehouse storage should be given identity of number and date of bill of lading or airway bill.
(2) Goods for export which are stored in storage should be given identity of number of Export Approval (PE) or Declaration of Goods Inspection (PPB).
(3) Goods to bring to other place in customs area passing outside of customs area which is stored in storage should be put identity of number and date of customs declaration registration of them (BC 1.3).
(1) Container or other packages are stored in Temporary Storage Place only can be opened for goods physical inspection for customs inspection.
(2) Head of Service Office of Customs and Excise can give approval to open container or package of goods for other purpose not as intended in paragraph (1), in case any written request from goods owner or attorney.
(3) Proposal as intended in paragraph (2) is submitted to Head of supervision Service Office of Customs and Excise with reasons for opening.
(1) Storing goods in Temporary Storage Place in sea port or airport area until maximum 30 (thirty) days since starting storing date.
(2) Storing goods in Temporary Storage Place not in sea port or airport area until maximum 60 (sixty) days since starting storing date.
(3) Goods are stored in Temporary Storage Place which and not brought out in period as intended in paragraph (1) and paragraph (2) will be stated as Goods without owner.
(4) Goods are stated as Goods without owner should be moved from Temporary Storage Place to Customs Storage Place.
(1) Entrepreneur of Temporary Storage Place should prepare enough place or building and facilities for goods inspection place.
(2) Inspection place as intended in paragraph (1) should have enough space and capacity for inspection of storage goods by fulfill following provisions:
(3) Storage tank should has measurement equipment as control for Customs and Excise Official and excepted from provision as intended in paragraph (2) sub-paragraphs a and c.
(4) Customs and Excise Official can ask to prepare other equipment to Entrepreneur of Temporary Storage Place, in case they are needed for special handling in goods inspection.
(1) Temporary Storage Place in supervision of Service Office of Customs and Excise which applies customs Electronic Data Interchange (EDIT) system should have and operate goods management application in Temporary Storage Place.
(2) Goods management application as intended in paragraph (1) should connected computer on-line and compatible with customs application of Service Office of Customs and Excise.
(1) Entrepreneur of Temporary Storage Place which get Decision as Temporary Storage Place which will start operational activity as Temporary Storage Place should report in written to Head of supervision Service Office of Customs and Excise use format like sample as stipulated in Attachment VIII Regulation of this the Director General.
(2) Report as intended in paragraph (1) should be attached with:
(1) Entrepreneur of Temporary Storage Place should report change of data as intended in Article 9 paragraph (2) to Head of Regional Office through Head of supervision Service Office of Customs and Excise.
(2) For changing of data as intended in paragraph (1), Head of Service Office of Customs and Excise checks administration and can also checks location.
(3) Investigation of data and inspection of location as intended in paragraph (2) and file of declaration is submitted to Head of Regional Office.
(4) Head of Regional Office on behalf of the Minister of Finance issue a Decree about change as intended in paragraph (1).
(5) In case changing as intended in paragraph (1) are change of capacity, kind and/or volume of Temporary Storage Place which make change of guarantee, Entrepreneur of Temporary Storage Place should match guarantee to Service Office of supervision Customs and Excise.
(1) Entrepreneur of Temporary Storage Place should submit to Head of Service Office of Customs and Excise list of storing goods in Temporary Storage Place which more than decided time as intended in Article 17 paragraph (1) and paragraph (2).
(2) Head of supervision Service Office of Customs and Excise analysis and control for list as intended in paragraph (1).
(1) Entrepreneur of Temporary Storage Place should:
(2) Entrepreneur of Temporary Storage Place should submit financial report, book, notes and documents as evidence of bookkeeping, letters in relation with business activity include electronic data, and letters in relation with activities in customs for audit in customs.
(1) Entrepreneur of Temporary Storage Place has responsibility of import duty and/or excise and tax in import should be pay for storage goods in Temporary Storage Place since storage time until date of Customs Declaration of Import.
(2) Entrepreneur of Temporary Storage Place excepted from responsibility as intended in paragraph (1), in case goods are stored in its Temporary Storage Place:
(3) Entrepreneur of Temporary Storage Place which cannot give responsibility for goods that should be in storage place, should pay import duty and/or excise and tax in import should be paid and administration fined of 25 % (twenty five percent) , with following calculation:
(4) Calculation of import duty and/or excise and tax in import should be paid as intended in paragraph (3), if does not based on tariff and customs value of goods, will use highest tariff for group of goods in customs declaration at stored in Temporary Storage Place and customs value is decided by Customs and Excise Official.
(1) Head of Service Office of Customs and Excise on behalf of the Minister of Finance submit warning to Entrepreneur of Temporary Storage Place in case Entrepreneur of Temporary Storage Place does:
(2) Warning as intended in paragraph (1) will use format like sample as stipulated in Attachment IX to this Regulation of the Director General.
(1) Decision as Temporary Storage Place as intended in Article 10 paragraph (3) will be freezed in the case that the Entrepreneur of Temporary Storage Place:
(2) Freezing as intended in paragraph (1) is decided by the Head of Service Office of Customs and Excise on behalf of Minister of Finance with Freezing Notice for Deciding as Temporary Storage Place in sample in Attachment X of this Regulation of the Director General with copy to Head of Regional Office.
(3) While in freezing status, Entrepreneur of Temporary Storage Place is prohibited to enter goods to Temporary Storage Place.
(1) Freezing Decision as Temporary Storage Place as intended in Article 26 paragraph (1) will be cancelled in case Entrepreneur of Temporary Storage Place:
(2) Cancellation of freezing as intended in paragraph (1) is decided by Head of Service Office of Customs and Excise on behalf of the Minister of Finance with Notice of Cancellation of Freezing of Deciding as Temporary Storage Place with sample in Attachment XI to this Regulation of the Director General based on investigation or audit in customs by Customs and Excise Official with copy to Head of Regional Office.
(1) Head of Regional Office on behalf of the Minister of Finance revokes Decision as Temporary Storage Place based on investigation of Customs and Excise Official.
(2) Revoking as intended in paragraph (1) in case:
(3) Revoking as intended in paragraph (1) is decided by Deciding of Revoking for Deciding as Temporary Storage Place as in the sample in Attachment XII of this Regulation of the Director General.
(4) In period 30 (thirty) days since revoking as intended in paragraph (1), goods were stored in Temporary Storage Place should be brought out from Temporary Storage Place based on provision of storing goods as intended in Article 17.
(5) Revoking as intended in paragraph (1) does not reduce responsibility of Entrepreneur of Temporary Storage Place to fulfill customs obligations.
(1) In the case that Decision as Customs Area is revoked as intended in Article 7, Deciding as Temporary Storage Place in the Customs Area is frozen.
(2) In Decision of Revoking for Deciding as Customs Area as intended in paragraph (1) state Freezing to Deciding as Temporary Storage Place in its Customs Area.
(1) For Customs Area which decided as Customs Area before effective of this Regulation of the Director General, Management of Customs Area should propose proposal follow provision as stipulated in Article 3 or propose proposal for up dating to Head of Regional Office through Head of supervision Service Office of Customs and Excise in 90 (ninety) days after effective date of this Regulation of the Director General.
(2) For Temporary Storage Place which is decided as Temporary Storage Place before effective of this Regulation of the Director General, Entrepreneur of Temporary Storage Place should forward a proposal as stipulated in Article 9 paragraph (1) to Head of Regional Office through Head of supervision Service Office of Customs and Excise in 90 (ninety) days after effective date of this Regulation of the Director General.
(3) In the case that the Management of Customs Area or Entrepreneur of Temporary Storage Place does not fulfill provisions as intended in paragraph (1) and paragraph (2), Head of Regional Office on behalf of Minister of Finance decided revoking decision as Customs Area or Temporary Storage Place.
(1) Preparation of building for goods inspection place by Entrepreneur of Temporary Storage Place as intended in Article 18 paragraph (2) sub-paragraph a, should be fulfilled maximum 18 (eighteen) months since effective date of this Regulation of the Director General.
(2) Preparation and operation of goods management application intended in Article 19, should be fulfilled maximum (90) days since propose proposal of deciding as Temporary Storage Place.
In the case that the Customs Area and Temporary Storage Place in supervisory of Main Service Office of Customs and Excise, provisions in this Regulation of the Director General about decision as Customs Area and Temporary Storage Place done by Head of Main Service Office of Customs and Excise on behalf of the Minister of Finance.
Regulation of the Director General shall come into force as from July 1, 2007.
Stipulated in Jakarta
on June 28, 2007
Director General
signed
ANWAR SUPRIJADI
NIP 120050332
Attachment to REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-20/BC/2007