DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-75/BC/1996

CONCERNING
THE PROCEDURE FOR CUSTOMS INSPECTION OF EXPORTED GOODS

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

• a. that improvement in the smooth flow of goods and documents in the framework of export constitutes the main demand for the promotion of economic activities;
• b. that to intensify the flow of goods and documents, the rights and interests of the state must continue to be taken into account and it is therefore deemed necessary to regulate customs management in the field of export in a Decision of the Director General of Customs and Excise;

In view of:

• 1. Law No. 10/1995 on Customs Affairs (Statute Book No. 75/1995);
• 2. Decree of the Minister of Finance No. 487/KMK.05/1996 dated July 31, 1996 on Customs Inspection of Exported Goods;

DECIDES:

To stipulate:

PROCEDURES FOR CUSTOMS INSPECTION OF EXPORTED GOODS.

Article 1

Hereinafter referred to as:

• 1. Customs inspection shall be the efforts of obtaining data and proper assessment on the customs notification submitted, including document investigation and goods physical inspection.
• 2. Document investigation shall be a customs inspection on the correctness of completion of Export Notification and completeness of obligatory supplementary customs documents and correctness of calculation of state levies in the filed of export.
• 3. Goods physical inspection shall be a customs inspection that is aimed to know compliance of provisions on notification on quantity, types and identity of goods exported and compliance of provisions on prohibitions and limitations in the field of export.
• 4. Export Notification shall be Goods Export Notification (PEB) and or Certain Goods Export Notification (PEBT).

Article 2

(1) Document investigation shall be conducted after the Export Notification is registered with the Customs and Excise Official for obtaining loading approval.

(2) Document investigation as meant in paragraph (1), includes:

• a. completeness of the compulsory supplementary customs documents;
• b. correctness of completion of Export Notification; and
• c. correctness of calculation of state levies in the field of export.

(3) The compulsory supplementary customs documents as meant in paragraph (2) letter a above, shall take the form of:

• a. LPS-E in case the exported goods is examined surveyor;
• b. Copy of Remittance Slip (STBS) or copy of Promissory Note (SSB) in case the exported goods are imposed to state levies in the field of export;
• c. Copy of Invoice and Copy of packing list; and
• d. Copy of other supplementary customs documents as fulfillment of customs provisions in the field of export, such as; Certificate of Quality, Declaration of Quality, Export Permit (SIE) and or other Special Permits from the competent authorities.

(4) In case the results of document investigation are compliant, the Customs and Excise Official shall remain issue the loading approval, and the relevant document shall be corrected/changed in accordance with the prevailing provisions not later than 3 (three) days after the departure of transportation facilities.

(5) In case the results of document investigation are incompliant, the Customs and Excise Official shall:

• (a) instruct a physical examination, if the exported goods are obliged to get physical examination;
• (b) give a loading approval if the exported goods are not obliged to get physical examination. To become as meant in paragraph (1) as specified in attachment I to this Decision Letter.

Article 3

(1) Physical inspection of exported goods shall be based on the relevant Export Notification and supplementary customs documents.

(2) Physical examination shall only be conducted to the exported goods that:

• a. based on profound indication, will violate or have violated the provisions in the field of export;
• b. will be re-imported into the Customs Area;
• c. based on information from the Directorate General of Tax, there is profound indication that a violation will occur or has occurred to the provisions in the field of taxation in relation with PPN (VAT) and PPnBM restitution;
• d. entirely or partly originates from imported goods which obtain Import Duty exemption facility, PPN/PPnBM payment deferment, and restitution of Import Duty and preliminary payment of PPN/PPnBM.

(3) To the exported goods that have been examined by the Surveyor, reexamination can be conducted by Directorate General of Customs and Excise in case there is Intelligent Note.

(4) Levels of goods physical inspection are stipulated as follows:

• a. Regular examination 10% in maximum, 2 (two) packing in minimum; or
• b. Examination of all parties of goods (100%) in case the examination results as contemplated in letter a reveals;
• (1) inconformity of type and or quantity of goods;
• (2) the exported goods are subjected to regulations of prohibition and or limitation.

(5) In the event a physical examination will be conducted on the exported goods as contemplated in paragraph (2) letters a and c, the Customs and Excise Official shall submit written notice to the relevant exporter or his/her proxy not later than 4 (four) hours as of his receipt of Export Notification.

(6) Goods physical inspection in the Customs Area must have been completed not later than 24 (twenty four) hours as of the commencement of physical examination, unless laboratory examination and or examination by relevant technical authority is required.

(7) Procedures of goods physical inspection is specified in attachment II to this Decision Letter.

Article 4

(1) In case the results of goods physical inspection are compliant, the Customs and Excise Official promptly issue a loading approval in the relevant Export Notification.

(2) In case the results of goods physical inspection reveal any incompliance of type and quantity of goods, administrative sanction shall be given in the form of fine of maximally Rp 10.000.000,00 (ten million rupiah) and minimally Rp 1.000.000,00 (one million rupiah).

(3) On the results of physical examination as meant in paragraph (2), a Correction Note and Notification Letter of Administrative Fine Imposition (SPPDA) is made for submission to the exporter or his/her proxy with carbon copy to the competent authority.

(4) Procedures for completing results of goods physical inspection and loading approval of exported goods as meant in paragraph (1), is specified in attachment III to this Decision Letter.

(5) Example of Correction Note is specified in Attachment III A to this Decision Letter.

(6) Example of Notification Letter of Administrative Fine Imposition (SPPDA) is specified in Attachment III B to this Decision Letter.

Article 5

With enactment of this decision, the Circular Letter No. SE-01/BC/1996 is declared as null and void.

Article 6

This decision shall take effect as from the date of stipulation and if an error is found in future, proper rectification of this decision shall be introduced.

Stipulated in: JAKARTA
On November 25, 1996
THE DIRECTOR GENERAL
sgd
SOEHARDJO

Attachment of DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-75/BC/1996