DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-50/BC/1999

ON
THE OBLIGATION OF REPORTING BY COMPANIES RECEIVING IMPORT DUTY EXEMPTION FACILITIES

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

• a. that in order to control and prevent abuses of goods which have been granted import duty exemptions, it is deemed necessary to regulate the reporting obligation to be fulfilled by companies already receiving import duty exemption facilities;
• b. that the regulation of the reporting obligation to be fulfilled by the companies as meant in point a. shall be stipulated in a decision of the Director General.

In view of:

• a. Law No. 10/1995 on customs affairs (Statute Book/1995 No. 75, Supplement to Statute Book No. 3612);
• b. The Decree of the Minister of Finance No. 489/KMK.05/1996 dated July 31, 1996 on customs auditing;
• c. The Decree of the Minister of Finance No. 689/KMK.05/1996 on the procedure for imposition of customs administrative sanctions.

DECIDES:

To Stipulate:

THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING THE OBLIGATION OF REPORTING BY COMPANIES RECEIVING IMPORT DUTY EXEMPTION FACILITIES.

Article 1

(1) Companies receiving customs exemption facilities shall be obliged to submit reports every 6 (six) months to the Director General of Customs and Excise for the attention of the Director of Verification and Auditing, as the following:

• (a) Reports on realization of imports of basic materials/goods and materials/auxiliary materials as shown in the specimen in Attachment I;
• (b) Reports on supplies of basic materials/goods and materials/auxiliary materials as shown in the specimen in Attachment II;
• (c) Reports on products as shown in the specimen in Attachment III;
• (d) Reports on processing remainder and or scrap as well as rejects and miss-products as shown in the specimen in Attachment IV.

(2) First semester reports shall start from the beginning of January through the end of June, the second semester from the beginning of July through the end of December, and be submitted not later than the tenth of the month after the end of the relevant semester.

Article 2

(1) If the goods already granted import duty exemption facilities are not used according to relevant provisions, the goods shall be subject to import duty and other levies pursuant to the effective provisions along with sanctions in the form of fines amounting to a hundred percent of the import duty originally owed.

(2) Any negligence in fulfilling the obligation as meant in Article 1 shall be liable to the suspension of the relevant import duty exemption facilities.

Article 3

With the enforcement of this decision, the Decisions of the Director General of Customs and Excise No. KEP-69/BC/1994 dated September 12, 1994 and No. KEP-51/BC/1995 dated August 22, 1995 shall be declared null and void.

Article 4

This decision shall come into force as from the date of stipulation.

Stipulated in Jakarta
On August 16, 1999
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,
sgd
Dr. PERMANA AGUNG D. MSc.

Attachment to DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-50/BC/1999