DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-14/BC/1997

ON
FORM AND PROCEDURES OF COMPLETION OF CUSTOMS VALUE DECLARATION

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

whereas in the framework of implementation of Decision of Finance Minister of Republic of Indonesia No. KEP-690/KMK.05/1996 dated 18 December 1996 on Customs Value for Computation of Import Duty effectively and efficiently, it is necessary to establish provisions on form and procedures of completion of Customs Value Declaration.

In view of:

• a. Law No. 10/1995 on Customs (Statutory Gazette Year 1995 No. 75, Supplementary Statutory Gazette No. 3612).
• b. Decision of Finance Minister of Republic of Indonesia No. KEP-690/KMK.05/1996 dated 18 December 1996 on Customs Value for Computation of Import Duty.
• c. Decision of Finance Minister of Republic of Indonesia No. KEP-25/KMK.05/1997 dated 15 January 1997 on Management of Customs for Import.
• d. Decision of Director General of Customs and Excise No. KEP-10/BC/1997 dated 31 January 1997 on General Directives of Implementation of Management of Customs for Import.

DECIDED:

To Stipulate:

DECISION DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON FORM AND PROCEDURES OF COMPLETION OF CUSTOMS VALUE DECLARATION.

Article 1

Customs Value Declaration shall be document made by importer or his/her authorized representative containing declaration on facts with regard to sale and purchase transaction of goods that he/she are imported.

Article 2

(1) Customs Value Declaration as intended in Article 1 shall be made and submitted to Official of Directorate General of Customs and Excise in case the validity of Customs Value notified in PIB is doubted as the trabsaction value of the imported goods.

(2) Customs Value Declaration shall be submitted at the latest within 7 (seven) business days after the date of delivery of notification for Customs Value Declaration.

(3) In case the Customs Value Declaration is not submitted within period as intended in paragraph (2), Customs Value may be determined not based on transaction value of the imported goods.

Article 3

Supply of Customs Value Declaration as intended in Article 2, shall not be obliged for imported goods:

• 1. without transaction value;
• 2. cleared from customs area to import destination for use without PIB.

Article 4

Form and Procedures of Completion of Customs Value Declaration shall be as provided in attachment I and II hereof.

Article 5

This Decision shall be effective as of 1 April 1997.

Stipulated in Jakarta
On 21 February, 1997
DIRECTOR GENERAL,
sgd
SOEHARDJO

Attachment of DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-14/BC/1997