That in the framework of implementing the Decree of the Minister of Finance of the Republic of Indonesia No. 25/KMK.05/1997 dated January 15, 1997 on Custom Administration in the Field of Import, it is necessary to issue a provision on procedures of implementation of tariff determination for imported goods before submission of custom declaration.
DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON PROCEDURES OF IMPLEMENTATION OF TARIFF DETERMINATION FOR IMPORTED GOODS BEFORE SUBMISSION OF CUSTOM DECLARATION.
(1) Any person or business entity who will import goods may apply for tariff determination before deliver custom declaration to the Director General of Customs and Excise.
(2) The application shall be delivered to the Director General of Customs and Excise by using form as specified in Attachment I to this Decision and by observing the completion instruction of application for tariff determination before submission of custom declaration as listed in Attachment II to this Decision.
(3) Delivery of the application form that has been filled out and signed by the applicant can be conducted in person, by mail or facsimile.
(4) Each application form must only be used for 1 (one) tariff post number with 1 (one) or more type(s) of goods that can classified into such a tariff post number.
After the receipt of application as meant in Article 1 in complete and appropriate condition, the Director General of Customs and Excise shall give a tariff determination on the imported goods before submission of custom declaration, with or without modification to the application submitted.
(1) Tariff determination on the imported goods before submission of custom declaration as meant in Article 2 shall has binding legal effect as long as the goods being imported have type and specification that conforms to those that is specified in the relevant tariff determination.
(2) In relation with the implementation of provision in paragraph (1), Tariff Reference Number specified in the tariff determination as construed in Article 2 shall be mentioned in the relevant Goods Import Declaration (PIB) document.
The tariff determination as meant in Article 2 shall be null and void and having no legal effect in the event:
(1) There is any alteration of provisions by virtue of a Decree of the Minister of Finance on change of classification, amount of import duty tariff and or other import charges.
(2) Type/specification of goods being imported is not in compliance with those that is specified in the relevant tariff determination.
(3) Any written notice is issued by the Director General of Customs and Excise concerning revocation of the relevant tariff determination.
In the event the applicant disagrees to the tariff determination as meant in Article 2, within not later than 2 (two) months before the issuance date, the applicant may apply for review of the relevant tariff determination by furnishing data and evidences supporting such an application for review.
This Decision shall come to effect as of April 1, 1997.
Stipulated in Jakarta
On March 20, 1997
THE DIRECTOR GENERAL,
sgd
SOEHARDJO
Attachment to THE DECREE OF THE MINISTER OF FINANCE
No. 293/KMK.01/1997