DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-78/BC/1997

ON
IMPLEMENTING GUIDANCE FOR THE SETTLEMENT OF GOODS
CARRIED BY PASSENGERS, CREW MEMBERS AND BORDER CROSSERS,
GOODS SENT BY EXPRESS COURIER AND GOODS SENT BY POST

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

That with the issuance of Decree of the Minister of Finance R.I. No. 490/KMK.05/1996, it is necessary to regulate Implementing Guidance For the Settlement of Goods Carried by Passengers, Crew Members and Border Crossers, Goods Sent By Forwarding Agents and Goods Sent By Post;

In view of:

DECIDES:

To stipulate:

DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON IMPLEMENTING GUIDANCE FOR THE SETTLEMENT OF GOODS CARRIED BY PASSENGERS, CREW MEMBERS AND BORDER CROSSERS, GOODS SENT BY FORWARDING AGENTS AND GOODS SENT BY POST.

CHAPTER I
GENERAL PROVISION

Article 1

In this decree, hereinafter referred to as:

CHAPTER II
PASSENGER'S GOODS AND CREW MEMBER'S GOODS

Article 2

(1) Passengers or crew member who arrive from outside of the customs area are obliged to notify of goods they carry to the Customs and Excise Official in the arrival Customs Office by using customs notification in accordance with Customs Declaration (CD).

(2) Passengers or crew members shall complete CD in one sheet concerning the quantity, type and customs value of the imported goods they carry.

(3) Passengers or crew members shall bring forward the completed CD to the Customs and Excise Official, and may choose either green lane or red lane.

(4) Passenger's goods that arrive not in a line with the relevant passenger must be proven with passport, baggage claim tag and ticket of the relevant passenger.

(5) Passenger's goods as contemplated in paragraph (4) which are:

Article 3

(1) The Customs and Excise Official who receives CD from the passenger or crew member who choose or through:

(2) In the event of any suspicion, the Customs and Excise Official may examine the goods carried by passengers or goods carried by crew members that are released through the green lane.

(3) The Customs and Excise Official who physically checks the goods shall record the checking results in the forms of quantity, type, mark of goods, shall determine classification/charging, customs value and amount of payable import duty and tax in the framework of import, in the relevant CD.

(4) If the physical examination results show any excessive BKC from the determined quantity, they shall be demolished under supervision of the Head of Customs Office and against the goods whose import are prohibited or limited, the Customs and Excise Official shall conduct prohibition and submit the prohibition evidence to the goods owner.

Article 4

(1) Exemption of import duty and tax in the framework of import is given to:

(2) In addition to provision of exemption as contemplated in paragraph 1, exemption of import duty, tax in the framework of import, and excise is given to the passenger or crew members who carry BKC with quantity in maximum:

(3) If the BKC carried by the passenger or crew members exceeds the quantity as contemplated in paragraph (2), the excess of BKC carried is declared as goods controlled by the state and become ownership of the state to be demolished further under supervision of the Head of Customs Office.

(4) In case the customs value of goods carried by passengers as contemplated in paragraph (1) exceeds FOB USD 250.00 for one person or FOB USD 1,000.00 for one family or FOB USD 50.00 for each person of crew members, such a surplus shall be imposed with import duty and tax in the framework of import and the Customs and Excise Official shall record it in the relevant CD.

(5) The relevant passengers or crew members shall pay for import duty and tax in the framework of import on the surplus as meant paragraph 4 in the Customs Office by receiving Customs Excise Payment Receipt (BPBC) and KPU 22.

Article 5

The Customs and Excise Official who receives the payment shall book the data of CD that are charged with payment into the Customs Register Book for CD.

Article 6

(1) Release of goods shall be conducted by the Customs and Excise Official after making sure the conformance between the stipulation as meant in article 3 paragraph 3 and the BPBC and KPU 22 and keeping the CD whose release has been completed.

(2) Release of passenger's goods that are settled by using PIBT shall be conducted in accordance with provisions of customs procedures in the field of import as meant in article 2 paragraph 5 letter a.

CHAPTER III
BORDER CROSSER'S GOODS

Article 7

(1) Every Border Crosser is obliged to possess KILB that is issued by the Head of Customs Office who supervises PPLB upon application of the related party.

(2) Application as per example in Attachment II to this Decision, shall be submitted by the related party to the Head of Customs Office who controls the PPLB by attaching photocopy of Identity Card (KTP) and photocopy of Border Crossing Pass that is legalized by local Immigration Official.

(3) The Customs and Excise Official in the Customs Office examines the application dossiers as meant in paragraph 2 and if complies with the requirement, the Head of Customs Office shall issue KILB to the relevant applicant and BPBLB shall be made as per example in Attachment III and Attachment IV to this decision.

Article 8

To the goods carried by border crossers whose type has been agreed in the bilateral agreement, exemption of import duty and tax in the framework of import is given, with the following limitations:

Article 9

(1) Every border crosser who arrives from outside the customs area is obliged to inform of goods he/she carries to the Customs and Excise Official in the PPLB.

(2) Border Crossers as meant in paragraph 1 shall inform verbally of goods he/she carries to the Customs and Excise Official in the PPLB by showing KILB.

(3) The Customs and Excise Official shall carry out the following activities:

Article 10

If anyone arrives from outside the customs area through PPLB, and unable to shows KILB, then goods he/she carries will be deemed as goods carried by passengers and the provisions as meant in CHAPTER II shall prevail.

CHAPTER IV
GOODS SENT BY COURIER SERVICE COMPANY (PJT)

Article 11

(1) Entrance of imported goods in the form of forwarded goods can be conducted through PJT;

(2) Forwarded goods as meant in paragraph 1 are goods that, by their nature and quantity, are not purposed for trade, that are sent by certain senders abroad to certain recipients in home country in the form of documents, secogram, packet and small packages with the weights of not exceeding 20 kg net.

(3) PJT as meant in paragraph 1 must obtain approval of the Head of Customs Office to be able to carry out customs activities within the work area of the Customs Office.

(4) Approval as meant in paragraph 3 is given by the Head of Customs Office as per example in Attachment VII to this decision based on the application submitted by the relevant PJT as per example in Attachment VI to this decision.

(5) PJT may carry out customs activities after providing cash deposit or bank guarantee the amount of which is determined by the Head of Customs Office.

Article 12

Release of the imported goods trough PJT can be conducted after presentation of PIBT BC 2.1 in 2 copies and or customs complementary documents that are attached with: Bill of Lading or Air Way Bill, Invoice, Packing List and List of Imported Goods Per Master Airway Bill as per example in Attachment VIII of this decision.

Article 13

The Customs and Excise Official who release goods shall carry out the following activities:

Article 14

(1) The forwarded goods as meant in Article 11 paragraph 2 whose value does not exceed FOB USD 50.00 (fifty US dollar) for each person per delivery, is exempted from import duty and tax in the framework of import.

(2) Import duty and taxes in the framework of import is imposed to the excess of FOB value limit as meant in paragraph 1.

(3) Payment for the outstanding import duty and tax in the framework of import, shall be made not later than 3 days as from the release of goods.

(4) Settlement of the forwarded goods that fails to comply with requirements as meant in article 11 paragraph 2, regardless the quantity of goods, shall be subjected to import duty and tax in the framework of import and administrative sanction in accordance with the provisions generally applicable in the field of import.

CHAPTER V
GOODS FORWARDED BY POST

Article 15

(1) Goods forwarded by post whose value does not exceed FOB USD 50.00 (fifty US dollar) for each person per delivery address, shall be exempted from import duty and tax in the framework of import.

(2) Goods forwarded by post that exceed exemption value as meant in paragraph (1), is subjected to the import duty and tax in the framework of import on its surplus value.

(3) In the event of any indication of misuse of facility as meant in paragraph (1) or repeated delivery for one person and or to the same address within 1 day, the goods forwarded by post regardless its value and or quantity, shall be subjected to import duty and tax in the framework of import.

Article 16

(1) To the imported goods that are sent by post as meant in article 15, counting shall be conducted by the Customs and Excise Official in the presence of Customs and Excise Personnel and witnessed by a Post Officer.

(2) The Imported Goods as meant in paragraph 1 shall be submitted to the Post Officer to be delivered to the recipient after the import duty and tax in the framework of import have been paid fully.

Article 17

Procedures of settlement of the imported goods through post delivery is regulated further in the Joint Circular of the Director General of Customs and Excise and the President Director of PT (Persero) Pos Indonesia.

CHAPTER VI
MISCELLANEOUS

Article 18

Procedures of payment and depositing of import duty, tax in the framework of import, and excise shall be conducted in accordance with provisions as provided for in the Decree of the Minister of Finance of the Republic of Indonesia No. 232/KMK.05/1996 dated 1 April 1996 on procedure of Payment for Import Duty, Excise, Administrative Penalty, and Tax In the Framework of Import.

Article 19

To the imported goods in the form of goods carried by passengers, crew members, border crossers, goods forwarded by PJT and goods forwarded by Post which are prohibited or limited goods shall be processed in accordance with the prevailing provisions.

CHAPTER VII
TRANSITIONAL PROVISION

Article 20

Matters relating to settlement of goods carried by passengers, crew members, border crossers, goods sent by forwarding agents and Goods Sent by Post that are not yet stipulated in this decision, will be regulated separately.

CHAPTER VIII
CLOSING PROVISION

Article 21

This decision shall come to effect as from the date of stipulation.

Stipulated in Jakarta
On 23 September 1997
DIRECTOR GENERAL,
sgd
SOEHARDJO