REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-24/BC/2007

CONCERNING
MAIN PARTNER

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

• a. that in the framework of implementing fast, efficient, assurance, responsive and transparent service and effective control, good reputation companies can be given facility as main partner;
• b. that based on consideration as described in paragraph a, it is necessary to stipulate a Regulation of the Director General of Customs and Excise concerning main partner;

In view of:

• 1. Law No. 10/1995 concerning Customs Affair (Statute Book of the Republic of Indonesia Year 1995 No. 75, Supplement to Statute Book No. 3612) as had already been amended by Law No. 17/2006 concerning Amendment to Law No. 10/1995 concerning Customs Affair (Statute Book of the Republic of Indonesia Year 2006 No. 93);
• 2. Law No. 11/1995 concerning Excise (Statute Book of the Republic of Indonesia Year 1995 No. 76, Supplement to Statute Book No. 3613);
• 3. Presidential Regulation No. 22/2007 concerning Amendment to Presidential Regulation No. 95/2006 concerning Organization and Working Arrangement of Vertical Institutions within the Ministry of Finance;
• 4. Decree of the Minister of Finance No. 453/KMK.04/2002 concerning 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. Regulation of the Minister of Finance No. 68/PMK.01/2007 concerning the Organization and Working Arrangement of Vertical Institutions of the Directorate General of Customs and Excise;
• 6. Regulation of the Director General of Customs and Excise No. P-11/BC/2005 concerning Priority Line as had already been amended several times and the latest by Regulation of the Director General of Customs and Excise No. P-0/BC/2006.
• 7. Regulation of the Director General of Customs and Excise No. P-21/BC/2007 concerning Technical Directives for Customs in the Import Affair in the Main Service Office Tanjung Priok;

CHAPTER I
GENERAL PROVISION

Article 1

In this Regulation of the Director General, the meaning of:

• 1. Main Service Office, hereinafter in this regulation called KPU referred to Vertical Agency below Directorate General of Customs and Excise and has responsibility to Director General.
• 2. Main Partner, hereinafter in this regulation called MITA is:
• a. Priority line importer that is decided by Director of Customs Technical on behalf of Director General as arranged by Regulation of the Director General concerning Priority Line;
• b. Person who fulfill conditions and decided as a Main Partner by the Head of Main Service Office on behalf of Director General based on this Regulation of the Director General.
• 3. Client Coordinator is Customs and Excise official who decided by Head of Office as connector between Director General of Customs and Excise with Person.
• 4. Person is individual person or statutory bodies;
• 5. Entrepreneur to Process Customs Service hereinafter called PPJK referred to company which process customs obligation activities for and behalf of importer or exporter.
• 6. Director General referred to Director General of Customs and Excise.
• 7. Head of Office referred to Head of Main Service Office.

CHAPTER II
CONDITIONS

Article 2

(1) MITA is decided based on following conditions:

• a. can connect with electronic net system of Directorate General of Customs and Excise;
• b. has clear business pattern;
• c. has enough control system to assure accurate data are given;
• d. has accurate copy of trace of customs and/or excise declaration;
• e. had audited by public accountant office and that company get opinion result as natural without exception for last 2 (two) years; and
• f. always fulfill provisions in license and import and export conditions from related technical agencies.

(2) In the case company get exemption or relief and/or postponement of import duty, a condition stipulated in paragraph (1),added by the administration and management stock of goods,in a way that it is easy to know the type, specification, total number of incoming and outgoing stock that are related with customs facilities is used.

CHAPTER III
PROPOSE PROPOSAL AS MITA(MITRA UTAMA)

Article 3

(1) To become a MITA, a company proposes proposal to Head of Office, where it’s importation is mostly conducted.

(2) Proposal as described in paragraph (1) is attached with:

• a. financial report for last 2 (two) years that is audited by public accountant office;
• b. standard operating procedure (SOP) of purchasing and import payment, and/or selling and revenue of export;
• c. standard operating procedure (SOP) to make, pay and transfer PIB and/or PEB which owned and done by company;
• d. statement letter follow sample as stipulated in Attachment II to this Regulation of the Director General; and
• e. other explanation which give positive description of company, for example registered as obedient tax payee from Directorate General of Tax, company profile, ISO certificates, and certificate of experts in customs.

(3) In case company use PPJK, proposal as described in paragraph (2) should be attached with name of the authorized PPJK and the authorized identity of PPJK’s module.

(4) Proposal as described in paragraph (1) is made according to the sample as stipulated in Attachment I to this Regulation of the Director General.

Article 4

(1) Head of Office check proposal as described in Article 3 paragraph (1).

(2) Checking is as described in paragraph (1) include:

• a. Checking and valuation in internal data of Directorate General of Customs and Excise; and
• b. Checking and valuation of data are given by company.

(3) Checking as described in paragraph (2) can involve field checking.

(4) Checking procedure as described in paragraph (1) had stipulated in ATTACHMENT III to this Regulation of the Director General.

Article 5

(1) Head of office gives approval or rejection for proposal as described in Article 3 paragraph (1) in maximum 60 (sixty) working days since receives complete approval.

(2) In the case that the proposal as intended in Article 3 paragraph (1) is approved, Head of Office issue decision letter.

(3) In case that the proposal as intended in Article 3 paragraph (1) is rejected, Head of Office issue rejection letter and with reasons of rejection.

(4) Rejection proposal as intended in paragraph (3), can be proposed again after fulfill conditions as stated in reasons of rejection.

Article 6

Head of Office on behalf of Director General in his position has the right to decide company’s status as MITA without proposal from the company as long as it fulfills the conditions as described in Article 2.

CHAPTER IV
RIGHTS AND OBLIGATIONS OF MITA

Article 7

(1) MITA gets facility in KPU such as:

• a. does not require document checking and/or physical checking for goods, except to:
• 1. temporary importing goods;
• 2. re-import goods;
• 3. goods are stated get Intelligent Result Note (NHI); and
• 4. High risk commodity.
• b. Physical check of goods as described in sub-paragraph a-1 and sub-paragraph a-2 can be done in importer’s storage without propose proposal.
• c. do not need to send hardcopy of PIB/PEB;
• d. get access to client coordinator; and
• e. updating importer registration data.

(2) Facility as described in paragraph (1) sub-paragraph c, not valid in case physical checking and/or document checking.

Article 8

(1) MITA should fulfill provisions are decided by related technical agencies before send PIB.

(2) MITA should:

• a. send customs declarations of import or export electronically;
• b. not give and/or lend importer’s module to other party/company;
• c. report lost and/or misuse of importer’s module at the first time;
• d. inform any changes of the authorized PPJK’s names are given letter of attorney to head of office; and
• e. send names of company’s employees are decided to connect with Client Coordinator.

CHAPTER V
PPJK WHICH GET ATTORNEY

Article 9

(1) Propose customs declaration can be done by MITA and/or PPJK.

(2) Head of Office receive or reject proposal as intended in paragraph (2) based on profile of PPJK.

(3) PPJK which approved by Head of Office should make Agreement about Electronic Data Processing between MITA and Directorate General of Customs and Excise.

CHAPTER VI
PROACTIVE CONTROL AND AUDIT

Article 10

MITA get proactive control and customs audit and/or excise audit.

Article 11

(1) Proactive control as intended in Article 10 is done by analysing the importing data and the results will then be given to the Client Coordinator or related unit for follow up.

(2) Next action result as intended in paragraph (1) is used to update profile of MITA.

(3) Updating profile of MITA is periodically.

Article 12

(1) Customs audit and/or excise audit to MITA can use of technical audit of sampling based on risk management.

(2) Implementation of sampling audit technical as intended in paragraph (1) is arranged separately by Director General

CHAPTER VII
PENCABUTAN MITA

Article 13

(1) Head of Office on behalf of Director General can revoke temporary for 6 (six) months status of company as MITA in case company is not fulfilling one condition as stipulated in Article 2.

(2) Temporary revocation as intended in paragraph (1) can be extended in the case that the process of collision by MITA is not finalized.

(3) Status of temporary revoked for MITA as intended in paragraph (1) will end after end period of temporary revocation, should there be no other vilation committed by MITA within the periode.

Article 14

Head of Office on behalf of Director General permanently revoke status of company as MITA in the case of:

• a. by request of the company;
• b. in 6 (six) consecutive months, company does not conduct customs activity in import and/or export;
• c. company committed 2 (two) violations which lead to a temporary revocation status as MITA in last 3 (three) years;
• d. court decided that company had committed crime in customs and/or excise; and/or
• e. company is declaredbankrupt by the court.

Article 15

Status as MITA is accepted in all Main Service Offices.

CHAPTER VIII
SPECIAL PROVISIONS

Article 16

(1) At the pleriminary phase, Director General will appoint the company for probationary MITA.

(2) The company in probation for MITA which do not committ any violation within 3 (three) months as intended in Article 13 paragraph (1), will be decided as MITA.

CHAPTER IX
OTHERS PROVISION

Article 17

(1) Beside the facilities as intended in Article 7 paragraph (1), Priority Line Importer get facilities as decided in provisions of Priority Line.

(2) Beside the obligations as intended in Article 8, Priority Line Importer should fulfill the obligations as arranged in provisions of Priority Line.

(3) Provision about temporary revocation as intended in Article 13 and permanent revoking as intended in Article 14 for Priority Line Importer based on provisions of Priority Line.

CHAPTER X
CLOSING PROVISION

Article 18

This Regulation of the Director General of Customs and Excise shall come into force as from August 17, 2007.

For Public cognizance, this Decree shall be published in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On August 31, 2007
DIRECTOR GENERAL OF CUSTOMS AND EXCISE
Signed
ANWAR SUPRIJADI
NIP 120050332

Attachment to REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-24/BC/2007