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:
- a. Law No. 6/1983 on General Rules and Procedure of Taxation (Statute Book/1983 No. 49, Supplement to Statute Book No. 3262) as amended by Law No. 9/1994 (Statute Book/1994 (Statute Book/1994 No. 59, Supplement to Statute Book No. 3566);
- b. Law No. 7/1983 on Income Tax (Statute Book/1983 No. 50, Supplement to Statute Book No. 3263) as amended by Law No. 10/1994 (Statute Book/1994 No. 60, Supplement to Statute Book No. 3567);
- c. Law No. 8/1983 on Value Added Tax and Sales Tax On Luxury Goods (Statute Book/1983 No. 51, Supplement to Statute Book No. 3264) as amended by Law No. 11/1994 (Statute Book/1994 No. 61, Supplement to Statute Book No. 3568);
- d. Law No. 10/1995 on Customs (Statute Book/1995 No. 75, Supplement to Statute Book/1995 No. 3612);
- e. Law No. 11/1995 on Excise (Statute Book/1995 No. 76, Supplement to Statute Book/1995 No. 3613);
- f. Government Regulation No. 21/1996 dated 2 April 1996 on Discipline Action in the field of Customs (Statute Book/1996 No. 36, Supplement to Statute Book/1996 No. 3626);
- g. Government Regulation No. 22/1996 dated 22 April 1996 on Imposition of Administrative sanctions in the Field of Customs (Statute Book/1996 No. 37, Supplement to Statute Book/1996 No. 3267);
- h. Government Regulation No. 55/1996 dated 23 August 1996 on Searching of Criminal Offence in the field of Customs and Excise (Statute Book/1996 No. 85, Supplement to Statute Book/1996 No. 3651);
- i. Decree of the Minister of Finance of the Republic of Indonesia No. 232/KMK.05/1996 dated 1 April 1996 on Procedure of Payment and Deposit of Import Duty, Excise, Administrative Penalty, Interest and Taxes in the framework of import;
- j. Decree of the Minister of Finance of the Republic of Indonesia No. 243/KMK.05/1996 dated 1 April 1996 on Excise Exemption;
- k. Decree of the Minister of Finance of the Republic of Indonesia No. 490/KMK.05/1996 dated 31 July 1996 on The Procedure for Importing Goods Carried by Passengers, Crew Members and Border Crossers, Goods Sent by Post and Goods Sent by Forwarding Agents;
- l. Decree of the Minister of Finance of the Republic of Indonesia No. 574/KMK.05/1996 on Provisional Procedure of Import;
- m. Decree of the Minister of Finance of the Republic of Indonesia No. 701/KMK.05/1996 dated 24 December 1996 on Customs Service Arrangement Enterprise;
- n. Decree of the Minister of Finance of the Republic of Indonesia No. 25/KMK.05/1996 dated 15 January 1997 on Procedure of Customs in the Field of Import;
- o. Decision of the Director General of Customs and Excise No. 10/BC/1997 dated January 1997 on Guidelines for Customs Procedure in the Field of Import.
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:
- 1. Customs Office shall be an office within the auspice of Directorate General of Customs and Excise where the customs obligations are performed;
- 2. Head of Customs Office shall be the Office Head of the Directorate General of Customs and Excise where the customs obligations are performed;
- 3. The Customs and Excise Official is an officer of the Directorate General of Customs and Excise who is appointed in a certain position to perform certain tasks;
- 4. Passenger's goods shall be the imported goods belonging to the passenger that arrive together with the passenger, before or after the relevant passenger arrival, that can be:
- a. Goods for Personal Purposes and Rest Accommodation of Passenger namely goods, both in new and used condition, that are reasonable required during traveling;
- b. Goods Carried by Passengers namely that are not for personal purposes and rest accommodation of passenger.
- 5. Goods Carried by Crew Members shall be the imported goods carried by anyone who due to its nature and his job must be in the transport facility and arrive together with its transport facility;
- 6. Border Crosser shall be a resident who stays or resides within the state border area and has Border Crosser Identity Card that is issued by the competent authority, who conduct border official travel in the bordering area through Border Crossing Control Station;
- 7. Border Crossing Control Station (PPLB) shall be a place designated in the state territory border to notify and perform customs obligations on the goods carried by border crossers.
- 8. Border Crosser Identity Card (KILB) shall be a card issued by the Customs Office that controls the Border Crossing Control Station which is given to the Border Crossers;
- 9. Pass Book of Border Crossing Goods (BPBLB) shall be a book that is used by the Customs and Excise Official to record quantity, type, and customs value of goods carried by the Border Crossers from outside customs area;
- 10. Goods Carried By Border Crossers shall be the imported goods that are carried by the Border Crossers through PPLB;
- 11. Courier Service Company (Perusahaan Jasa Titipan/PJT) shall be a company that has obtained business license of forwarding services from the Directorate General of Post and Telecommunication and has obtained approval to conduct Customs activities from the Head of Customs Office;
- 12. Forwarded Goods shall be the imported goods/post package that will be cleared through Customs Clearance Post Office;
- 13. Customs Clearance Post Office shall be a Post Office that is appointed to clear postal deliveries;
- 14. Customs Declaration (CD) shall be customs notice of the imported goods carried by the passengers or crew members as per example BC 2.2;
- 15. Green Lane shall be outward lane of the imported goods in case the passenger or crew member does not carry or carry the imported goods whose customs value does not exceed the determined limit of import duty and tax exemption in the framework of import;
- 16. Red Lane shall be outward lane of the imported goods in case the passenger or crew member carry the imported goods whose customs exceed the determined limit of import duty and tax exemption in the framework of import.
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:
- a. Registered in the manifest (BC 1.1), shall be settled with Certain Goods Import Notice (PIBT);
- b. Registered as “Lost and Found” goods, shall be settled with CD.
Article 3
(1) The Customs and Excise Official who receives CD from the passenger or crew member who choose or through:
- a. Green Lane: shall give approval of release of imported goods on the relevant CD, if its customs value does not exceed the limit of import duty and tax exemption in the framework of import and he carries Excisable Goods (BKC) in a quantity not exceeding the provision of excise exemption;
- b. Red Lane: shall fiscally check the goods, record the results of the physical examination in the form of: quantity, type, mark, classification/charging, customs value and shall calculate import duty and tax in the framework of import on relevant CD and shall give approval of release after the payable import duty and tax in the framework of import have been paid fully.
(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:
- a. goods for personal purposes and rest accommodation of passenger;
- b. goods carried by passengers with customs value not exceeding FOB USD 250.00 for each person or FOB USD 1,000.00 for each family;
- c. goods carried by crew members with customs value not exceeding FOB USD 50.00 for each person;
- d. goods carried by non Indonesian passengers such as: camera, video camera, portable radio cassette recorder, telescope, sport equipments, laptop, hand phones or other similar equipments, that will be used during in Indonesia and will be brought back when leaving Indonesia;
- e. goods carried by Indonesian passengers such as: camera, video camera, portable radio cassette recorder, telescope, sport equipments, laptop, hand phones or other similar equipments, that have been brought abroad and then brought back to Indonesia, is obliged to complete form as per example in Attachment I, at the time of their departure to abroad.
(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:
- a. 200 pieces of cigarettes, 50 pieces of cigar or 200 gram slashed tobacco; and
- b. 1 (one) liter of beverages containing ethyl alcohol.
(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:
- a. goods originating from Papua New Guinea, shall be of a value not exceeding FOB USD 300.00 (three hundred US Dollars ) per person for one month period;
- b. goods originating from Malaysia via land, shall be of a value not exceeding FOB MYR 600.00 (six hundred Malaysian Ringgit) per person for one month period;
- c. goods originating from Malaysia via sea border, shall be of a value not exceeding FOB MYR 600.00 (six hundred Malaysian ringgit) every vessel for every trip;
- d. goods originating from Filipina, shall be of a value not exceeding FOB USD 250.00 (two hundred fifty US Dollars) per person for one month period.
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:
- a. to carry out physical examination on goods carried by border crossers based on KILB of the relevant party and reinstate his/her examination into a Examination Note as per example in Attachment V to this decision;
- b. to records the carried goods that are notified by the border crossers into the BPBLB;
- c. to determine customs value, classification and charging of relevant goods;
- d. to verify the amount of customs value in the BPBLB by observing the exemption provisions as meant in Article 8, in the event of exceeding provision on the exemption, the surplus shall be subjected to import duty and tax in the framework of import;
- e. to receive payments of import duty and tax in the framework of import from border crossers;
- f. to deliver the BPBC for payment of import duty and the KPU-22 for payments of tax in the framework of import to the border crosser.
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:
- a. receiving PIBT dossiers and or customs complementary documents;
- b. verifying PJT identity;
- c. recording PIBT and or customs complementary documents in the Receipt Notebook and Daily Receipt Book for PIBT and/or Receipt Notebook and Daily Receipt Book for customs complementary documents and affixing registration serial number from the related Receipt Notebook and Daily Receipt Book;
- d. conducting physical examination to goods;
- e. determining classification and charging of the imported goods by using Indonesian Import Duty Rate Book(Buku Tarif Bea Masuk Indonesia/BTBMI);
- f. determining the customs value;
- g. calculating import duty and tax in the framework of import payable;
- h. delivering PIBT dossiers and or customs complementary documents to PJT for payment of import duty and tax in the framework of import in accordance with stipulation of the Customs and Excise Official who conducts physical examination ;
- i. Receving back the PIBT dossiers and or customs complementary documents whose import duty and tax in the framework of import have been paid fully or whose cash deposit has been provided.
- j. Matching the amount of import duty and tax in the framework of import as stipulated and those that are specified in the payment evidences or in its guaranty;
- k. Issuing Letter of Approval of Release of Goods (SPPB) in 2 copies and delivering the second sheet to PJT for release of imported goods,
- l. Delivering the first sheet of SPPB to the Customs and Excise Official who is in charge of manifest for closing of BC 1.1;
- m. Delivering the import duty and tax in the framework of import that are received on that day to the Customs and Excise Official who administers the receiving;
- n. Delivering the PIBT dossiers and or the customs complementary documents to the Customs and Excise Official who distributes the documents.
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