to Indonesian
a. that in the framework of implementing the provision of Article 16 of Regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit, it is necessary to govern procedures of customs audit;
b. that based on consideration as intended in paragraph a, it is necessary to stipulate a Regulation of the Director General of Customs and Excise concerning Procedures of Customs Audit;
1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 concerning the Amendment to Law No. 10/1995 concerning Customs (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
2. Law No. 8/1997 concerning Corporate Documents (Statute Book No. 18/1997, Supplement to Statute Book No. 3674);
3. Government Regulation No. 21/1996 concerning Disciplinary Action in the Customs (Statute Book No. 36/1996, Supplement to Statute Book No. 3626);
4. Presidential Decree No. 20/P/2005;
5. Regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURES OF CUSTOMS AUDIT
In this Regulation of the Director General:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Customs Audit hereinafter called Audit is examination of financial statements, books, records, and documents becoming the basic evidences of bookkeeping and letters related to business activities, including electronic data as well as correspondence related to activities in the customs field and/or stocks of goods in the framework of implementing the regulation on the customs field.
3. Person is individual or Statutory Body.
4. Auditee is Person audited by Customs and Excise Official.
5. Director General is Director General of Customs and Excise.
6. Customs and Excise Official is employee of the Directorate General of Customs and Excise appointed in specified positions to execute specified tasks.
7. Auditor is employee of the Directorate General of Customs and Excise already securing certificate of expertise as auditor, assigned, authorized, and responsible for executing audit.
8. Head of auditor is auditor already securing certificate of expertise as chairman of customs and excise auditor.
9. Audit Technical Controller, hereinafter abbreviated as PTA is auditor already securing certificate of expertise as customs and excise audit technical controller
10. Audit Quality Supervisor, hereinafter abbreviated as PMA is auditor already securing certificate of expertise as supervisor of customs and excise audit quality.
11. Audit Team is a team assigned to undertake customs audit based on letter of assignment or order of the Director General.
12. General Audit is customs audit with the complete and comprehensive scope of audit of the fulfillment of customs liabilities.
13. Special Audit is customs audit with scope of audit of fulfillment of specified customs liabilities.
14. Investigation Audit is customs audit with a view of investigating the alleged customs crime.
15. Audit data is financial reports, books, notes and documents are proofs of bookkeeping, and letters related with business activities, include electronic data and letters related with activities in customs field.
16. Electronic data are information or chain or information arranged and/or collected for special purpose that are received, recorded, sent, stored, processed, retaken, or produced electronically by using computer or electronic data processing unit, optical, or other similar ways.
17. Audit Object Plan List hereinafter abbreviated as DROA is a list consist of Person names will be audited , the reasons, and audit implementation time plan in specified period.
18. DROA period is in January 1 up to June 30 period and from July 1 up to December 31 period.
19. Audit Assignment Number hereinafter abbreviated as NPA is number issued by Director of Audit that has function as supervision equipment of audit implementation and become basis to issues assignment letter.
20. Office job is job in the framework of audit that is conducted in Office of Customs and Excise Official.
21. Field job is job in the framework of audit that is conducted in Auditee place, may in the office, plant, business place, or other places know has relation with Auditee business activities.
22. Stock is all goods related with obligation in Customs field.
23. Security Measures is sealing actions that are done to make sure financial reports, books, notes, and documents that become bookkeeping proofs, and letter related with business activities, include electronic data and letters related with activities in customs field, and other important goods not be lost, changed or moved of place/room, until audit can be continued and/or other action according to provision in regulation in customs field by still consider continuously of business activities.
24. Audit Working Sheet hereinafter abbreviated as KKA is notes made by Audit Team about used procedure, done testing, gotten information, and conclusion while in task.
25. Temporary Finding List hereinafter abbreviated as DTS is list about temporary finding and conclusion on the result of audit implementation.
26. Ending Discussion is discussion activity between Audit Team and Auditee on the DTS.
27. Warrant of Audit Termination hereinafter abbreviated as BAPA is warrant that is made by Audit Team on the termination of implementation of field audit job.
28. Warrant of Audit Result hereinafter abbreviated as BAHA is warrant that is made by Audit Team on the final discussion result of audit.
29. Report on Audit Result, hereinafter abbreviated as LHA is a report on the implementation of audit, which is formulated by an Audit Team in accordance with the scope and objective of the audit.
30. Directorate of Audit is Directorate of Audit of Directorate General of Customs and Excise.
31. Regional Office is Regional Office of the Directorate General of Customs and Excise.
32. Main Service Office is Main Service Office of the Directorate General of Customs and Excise.
33. Supervisory and Service Office is Supervisory and Service Office of Customs and Excise.
Customs and Excise Officials refers to authorized to audit any person acting as importer, exporter, organizer of provisional stockpiling place, organizer of bonded stockpiling place, customs settlement service provider or transport organizer.
The audit shall aim at verifying the compliance of the person as intended in Article 2 to the fulfillment of provisions of customs legislation and other customs related legislation.
(1) Audit shall consist of general audit, special audit and investigation audit.
(2) The audit as intended in paragraph (1) shall be done concertedly or at any time.
(3) Special audit as intended in paragraph (1) shall be done at any time.
(4) Investigation audit as intended in paragraph (1) shall be done at any time in case there is indication of crime in the customs field.
(5) Indication of crime in the customs field as intended in paragraph (4) based on recommendation from Director of Action and Investigation or Head of Action and Investigation Department.
(6) Investigation audit implementation as intended in paragraph (4) should be done before general audit and special audit for fast finishing process.
(1) Concertedly audit as intended in Article 4 paragraph (2) is done based on DROA.
(2) DROA as intended in paragraph (1) is arranged selectively for 6 (six) months period based on risk management.
(3) DROA as intended in paragraph (1) is arranged by Director of Audit, Head of Regional Office or Head of Main Service Office according to DROA Period, by using sample form as stated in Attachment II of this Regulation of the Director General.
(4) Head of Regional Office or Head of Main Service Office as intended in paragraph (1) shall propose DROA and submit it to Director of Audit at the latest 30 (thirty) days before DROA period by using sample form as stated in Attachment I of this Regulation of the Director General.
(5) Director Audit checks DROA proposal as intended in paragraph (4), make correction if required, give approval, and put NPA.
(6) Approval as intended in paragraph (5) shall be given in 30 (thirty) days at the latest after received DROA proposal by using sample form as stated in Attachment III of this Regulation of the Director General.
(7) If after 30 (thirty) days since receiving of DROA proposal, Director of Audit does not give approval yet, Regional Office or Main Service Office can implement audit according to DROA proposal.
(1) Any time audit as intended in Article 4 paragraph (2) and paragraph (3) is implemented based on:
(2) Any time audit as intended in paragraph (1) is implemented based on scale of priority.
Audit is implemented by Audit Team of Directorate of Audit, Regional Office, or Main Service Office
(1) Audit Team as intended in Article 7 consists of one PMA, one PTA, one Head of Auditor, and one or more Auditor.
(2) In case Investigation Audit, Audit Team as intended in paragraph (1) is supplemented one or more Customs and Excise Official from Directorate of Action and Investigation or Department of Action and Investigation.
(3) If necessary, the composition of the audit team as intended in paragraphs (1) and (2) can be supplemented by:
(1) PMA, PTA, Head of Auditor, and/or Customs and Excise official in Audit Team can be changed if there is mutation, not capable, or based on request by itself.
(2) Member of Auditor can be supplemented in case high volume of job and/or very difficult.
(1) General Audit and Special Audit shall be executed based on letter of assignment issued and signed by Director of Audit, Head of Regional Office, or Head of Main Service Office by using sample form as stated in Attachment VI of this Regulation of the Director General.
(2) Investigation Audit shall be executed based on letter of order issued and signed by Director of Audit, Head of Regional Office, or Head of Main Service Office by using sample form as stated in Attachment VII of this Regulation of the Director General.
(1) Field audit implementation according to Audit assignment letter of order as intended in Article 10 paragraph (1) and paragraph (2) shall be finished in not later than 30 (thirty) working days.
(2) If field audit implementation is predicted will not be finished in period as intended in paragraph (1), in 7 (seven) working days at the latest before ending period, PMA shall apply extension of assignment letter or order from Director General, Director of Audit, Head of Regional Office or Head of Main Service Office by using sample form as stated in Attachment VIII of this Regulation of the Director General.
(3) Director General, Director of Audit, Head of Regional Office or Head of Main Service Office can approve application of extension period of assignment letter or order for field audit implementation as intended in paragraph (2) by using sample form as stated in Attachment IX of this Regulation of the Director General.
(4) If application of extension period of field audit implementation is submitted after ending period of field audit implementation as intended in paragraph (1), PMA should give writing explanation about the reason of that late to the Director General, Director of Audit, Head of Regional Office or Head of Main Service Office.
(1) If there is changing or supplementing in Audit Team as intended in Article 9 paragraph (1) and paragraph (2), Director General, Director of Audit, Head of Regional Office or Head of Main Service Office shall issued assignment letter or order by using sample from as intended in Attachment X of this Regulation of the Director General.
(2) In case there is changing of PMA, PTA, Head of Auditor, Auditor, and/or Customs and Excise Official, assignment letter or order as intended in paragraph (1) shall be followed by making Warrant of Task Handling by using sample form as stated in Attachment XI of this Regulation of the Director General.
Implementation of audit on Person as intended in Article 2, for the next audit should be done by different Audit Team.
(1) Assignment letter based on NPA.
(2) In case there is any late in giving DROA approval as intended in Article 5 paragraph (7), assignment letter can be issued before any NPA.
(3) In case audit is any time, NPA request is proposed to Director of Audit by using sample form as stated in Attachment IV of this Regulation of the Director General.
(4) Director of Audit gives decision on the NPA request as intended in paragraph (3) at the latest 5 (five) days after receiving of NPA request by using sample form as stated in Attachment V of this Regulation of the Director General.
(5) If after 5 (five) days since receiving of NPA request, Director of Audit does not give approval, Regional Office or Main Service Office can implement any time audit.
(6) NPA as intended in paragraph (1) is not required for special audit in the objection of stipulation of Customs and Excise Official or investigation audit.
(1) Assignment letter should be issued at DROA period.
(2) In case any time audit, assignment letter should be issued at the latest 7 days after NPA is received as intended in Article 14 paragraph (4).
(3) In case exceed period as intended in paragraph (1) and paragraph (2), NPA is not valid anymore.
(1) In case audit is implemented by Directorate of Audit, Director of Audit should submit copy of assignment letter to related Head of Regional Office or Head of Main Service Office.
(2) In case audit is implemented by Regional Office of Main Service Office, Head of Regional Office or Head of Main Service Office should submit copy of assignment letter to Director of Audit.
(1) Every issuance of assignment letter shall be followed by issuance questionnaire list for Auditee that is issued by Director of Audit, Head of Regional Office or Head of Main Service Office by using sample form as stated in Attachment XIV of this Regulation of the Director General.
(2) Questionnaire list as intended in paragraph (1) is filled by Auditee and be sent to Director of Audit, Head of Regional Office, or Head of Main Service Offie in the closed envelope.
(3) Questionnaire list as intended in paragraph (2) is used by Director of Audit, Head of Regional Office, of Head of Main Service Office for scoring of Audit Team performance and audit system.
(1) In case investigation audit based on Order of Director General, copy of instruction letter is submitted to the Director of Audit, Head of Regional Office, or related Head of Main Service Office.
(2) In case investigation audit based on Order of Head of Regional office of Head of Main Service Office, copy of order is submitter do the Director General and Director of Audit.
(1) Audit period is started at ending period of the last audit until ending month of assignment letter issuance.
(2) In case Auditee is not audited yet, audit period is started since Auditee do customs activity until ending month of assign letter issuance.
(3) PMA can apply changing of audit period as intended in paragraph (1) and (2) to the Director of Audit, Head of Regional Office, or Head of Main Service Office by using sample form as stated in Attachment XII of this Regulation of the Director General.
(4) Director of Audit, Head of Regional Office, or Head of Main Service Office can approve changing of audit period applied by PMA by using sample form as stated in Attachment XIII of this Regulation of the Director General.
Director of Audit, Head of Regional Office or Head of Main Service Office can ask Auditee to gives explanation about audit implementation will be conducted by using sample form as stated in Attachment XV of this Regulation of the Director General.
Before execute audit, Audit Team shall make work plan of audit in Audit Working Plan, by using sample form as stated in Attachment XVI of this Regulation of the Director General.
In implementation of audit, Audit Team is authorized:
(1) The audit must be completed within a period of maximum 3 (three) months from the date of assignment or a warrant.
(2) If the audit is not expected to be completed within the period as intended in paragraph (1), then no later than 7 (seven) days prior to the completion of the examination period ends PMA must apply for extension of period of completion of the audit to the Director General, the Director Audit, Head of Regional Office or the Head of the Main Service Office by using the sample form as stated in Attachment XVII of this Regulation of the Director General.
(3) Director General, Director Audit, Head of Regional Office, or Head of Main Service Office may approve application of extension period of investigation by using sample form as stated in Attachment XVIII of this Regulation of the Director General.
(4) If the application of extension period of audit process be applied after ending period of audit process as intended in paragraph (1), PMA should give written explanation on the reason of late to the Director General, Director Audit, Head of Regional Office, or Head of Main Service Office.
(1) The audit process as intended in Article 23 paragraph (1) includes Site Work and Office Work.
(2) Site Work shall be done not exceed 30 (thirty) working days which is divided into 2 (two) activities, namely:
(3) In the submission phase of the assignment letter/letter of instruction and observation as intended in paragraph (2) a, , the Audit Team should implement the following matters:
(4) In the phase of collecting data and information as intended in paragraph (2) b, Audit Team asks Auditee or its representative to submit the data according to the scope of the audit by using sample form as stated in Attachment XIX of this Regulation of the Director General.
(1) In the phase of collecting data and information as intended in Article 24 paragraph (2) b, the audit team may conduct a physical count of Stock Goods.
(2) Prior to the implementation of physical counting of Stock Goods as intended in paragraph (1), the audit team must notify the implementation plan by using the sample form as stated in Attachment XXIV of this Regulation of the Director General.
(3) The results of the implementation of physical counting of Stock Goods as intended in paragraph (1) set forth in the Minutes by using the sample form as stated in Attachment XXV of this Regulation of the Director General.
(1) For the purpose of conducting audits, Auditee shall:
(2) Delivery and return of Audit Data shall be conducted by letter by using sample form as stated in Attachment XX of this Regulation of the Director General.
(3) Audit Data can be a copy, photo copy, and/or electronic data, and Auditee make Statement Letter that everything are given to the Audit Team is correct and in its responsibility by using the sample form as stated in Attachment XXI of this Regulation of the Director General.
(1) The deadline for submission of complete Audit Data is no later than 7 (seven) working days from the date of receipt of the letter as intended in Article 26 paragraph (2).
(2) Before the submission period of audit data as intended in paragraph (1) is exceeded, Auditee may apply for extension of the deadline submission of audit data in writing to the Controller of Audit Quality.
(3) Extension of deadline submission of audit data as intended in paragraph (2) can be given no later than 3 (three) working days by using sample form as stated in Attachment XXII of this Regulation of the Director General.
(4) If after the time limit as intended in paragraph (1) and/or (3), auditee have not been able/not willing to give a complete Audit Data, then to the Auditee concerned given Warning Letter I.
(5) If a period of Warning Letter I is passed and the Auditee is not submit a complete Audit Data yet, then to the Auditees concerned given Warning Letter II.
(6) If the period of Warning Letter II is passed and the Auditee is not submit a complete Audit Data yet, the Auditee is considered refusing to help smooth the audit and made the Minutes as intended in Article 30 d.
(7) The time limit granted to submit the Audit Data in a Warning Letter is 3 (three) working days from the date of receipt of warning letters I and/or Warning Letter II.
(8) Warning Letters I and II are issued and signed by the Supervisor of Audit Quality Audit by using sample form as stated in Attachment XXIII of this Regulation of the Director General.
(1) In case a special audit carried out in the framework of objection to the determination of Customs and Excise official, Audit Data submission deadline as intended in Article 27 paragraph (1) is 3 (three) working days.
(2) In case of audit data submission deadline as intended in paragraph (1) is exceeded, then based on the consideration of the Director of Audit, Head of Regional Office or the Head of Main Service Office, Audit Team makes BAPA by using sample form as stated in Attachment XXVIII of this Regulation of the Director General.
(1) In case of an audit investigation, submission of audit data as intended in Article 27 paragraph (1) performed at the time of the audit team's arrival.
(2) In case that Auditee does not submit audit data as intended in paragraph (1), the audit team can take security action.
(3) If deemed necessary, the Audit Team can take action in the field of customs in the form prevention of carriers, sealing of goods and/or means of carriers are thought to be related to criminal offenses.
(4) Security action treatment as intended in paragraph (2) and paragraph (3) according to the provisions of regulation on enforcement in the field of customs.
In relation with Site Work as intended in Article 24 paragraph (2):
Security Acton as intended in Article 22 d can be done in case of:
(1) In case of implementation of site work as intended in Article 24 paragraph (2) a can not be implemented or the implementation of the audit can not be continued after the implementation of security action as intended in Article 31, then based on the consideration of the Director of Audit, Head of Regional Office or Head Main Service Office, Audit Team makes BAPA by using the sample form as stated in Attachment XXVIII of this Regulation of theDirector General.
(2) Based on the BAPA as intended in paragraph (1), prepared the Audit Report.
(3) Auditee as intended in paragraph (1) can be recommended to the directorate and/or related agencies to be followed up in accordance with effective regulations.
(4) Based on consideration of the Director General, auditee as intended in paragraph (1) can be recommended to the relevant agencies for further action in accordance with effective regulations.
(1) Based on the data and information received from the auditee, Audit Team should make the KKA.
(2) KKA as intended in paragraph (1) becomes the basis to formulate DTS Audit Team in accordance with the sample form as stated in Attachment XXX of this Regulation of the Director General.
(3) DTS is not required for special audit carried out in the framework of objection to the statement of Customs and Excise officials and audit investigations.
(1) Audit Team submits DTS to the Auditee by using a Letter signed by the Head of Sub Directorate of Audit Implementation or the Head of Audit Section in accordance with sample form as stated in Attachment XXIX of this Regulation of the Director General, accompanied by DTS Approval Sheet Statement in accordance with sample form as stated in the Attachment XXXI of this Regulation of the Director General.
(2) Auditee must respond in writing on the DTS by filling out and signing in the blank space provided and send back to the Audit Team in no later than 7 (seven) working days after receipt of Letter as intended in paragraph (1).
(3) If necessary, before giving a response Auditee may request an explanation in writing on DTS.
(4) Prior to the deadline as intended in paragraph (2) passes, Auditee may apply for extension period of delivery respond in writing to the Head of Sub Directorate of Audit Implementation or the Head of Audit Section.
(5) On request of Auditee as intended in paragraph (4), Head of Sub Directorate of Audit Implementation or the Head of Audit Section may grant an extension time of submission of response.
(6) Extension of period of submission of response as intended in paragraph (5) is given only 1 (once) for a maximum period of 7 (seven) working days after the expiration of the period as intended in paragraph (2) by using sample form as stated in Attachment XXXII of this Regulation of the Director General.
(7) If the time limit as intended in paragraphs (2) and (6) is exceeded, Auditee still did not submit a response, then Auditee is considered approved all DTS.
(1) Based on the DTS as intended in Article 34 paragraph (2) and paragraph (6), the Audit Team that conducted the final discussions no later than 7 (seven) working days after the date of receipt of response from Auditee.
(2) Head of Sub Directorate of Audit Implementation or the Head of Audit Section hold a Final Discussion by using the sample form as stated in Attachment XXXIII of this Regulation of the Director General.
(3) Based on Auditee request, Head of Sub Directorate of Audit Implementation t or the Head of Audit Section can agree changes to the time of the Final Discussion by using sample form as stated in Attachment XXXIV of this Regulation of the Director General.
(4) Change the time of the Final Discussion as intended in paragraph (3) is given only 1 (once) for a maximum period of 7 (seven) working days after the expiration of the period as intended in paragraph (1).
(5) The process of Final Discussion is written in the Final Discussion Minutes by using sample form as stated in Attachment XXXV of this Regulation of the Director General.
(6) The Final Discussion is closed with the BAHA by using the sample form as stated in Attachment XXXVIII of this Regulation of the Director General.
(7) In case Auditee agreed to all DTS, Statement Sheet of DTS Approval is become basis to make BAHA.
(8) In case Auditee not respond to DTS as intended in Article 34 paragraph (7), does not attend, or does not implement the Final Discussion, Auditee is considered approve all DTS and become the basis to make BAHA.
(1) BAHA shall be accompanied by:
(2) Audit Team and the Auditee must sign the BAHA and its attachments as intended in paragraph (1).
(3) Minutes of Final Discussion and Attendance List are an integral part of the BAHA.
(4) In case of auditee refused to sign the BAHA, then Auditee is considered approved results of Final Discussion and BAHA only be signed by the Audit Team.
Results of the Final Discussion as intended in Article 36 paragraph (1) a shall contain:
(1) The LHA is based on FATHER or BAHA.
(2) In case special audit carried out in the framework of objection to the Customs and Excise officials stipulation and investigation audits, LHA is made based on BAPA or KKA.
(3) LHA that is made based on BAHA is made in the long form and short form.
(4) Long form LHA is prepared by using sample form as stated in Attachment XXXIX of this Regulation of theDirector General.
(5) Short form LHA is Chapter I of the long form. LHA
(6) LHA that is made based on BAPA or KKA is made by using sample form as stated in Attachment XL of this Regulation of the Director General.
(7) LHA is submitted to:
(8) LHA that is submitted to the auditee as intended in paragraph (7) b is short form LHA.
(9) In case that a special audit carried out in the framework of objection to the Customs and Excise official stipulation or investigation audit, LHA does not need to be submitted to the Auditee.
(1) LHA is followed up by the Director of Audit, Head of Regional Office, or Head of the Main Service Office by issuing stipulation letter on behalf of the Director General addressed to the Auditee by using sample form as stated in Appendix XLI of this Regulation of the Director General.
(2) In case of an audit conducted by the Directorate of Audit, copies of stipulation letters as intended in paragraph (1) submitted to the head of the Regional Office and/or Head of the Main Service Office by using short form LHA.
(3) In case of an audit conducted by the Regional Office or the Head of the Main Service Office, copies of stipulation letter as intended in paragraph (1) be submitted to the Director of Audit attached with the long form LHA.
(1) In case that a special audit carried out in the framework of objection to the Customs and Excise officials stipulation, LHA followed up by letter containing the opinion related to the objection.
(2) In case of an audit investigation, LHA followed up by letter containing the findings of the audit results.
(1) If in the stipulation letter as intended in Article 39 paragraph (1) there is a lack of payment of state levy, the Director of Audit or the Head of the Regional Office issued the results of an audit notification letter addressed to the Head of the Main Office and/or the Head of Supervision and Services Office that supervises by using sample form as stated in Attachment XLII of this Regulation of the Director General.
(2) In case of an audit conducted by the Directorate of Audit, the copy of audit result letter as intended in paragraph (1) is submitted to the Head of the Regional Office that supervises the Supervision and Control.
(3) In case of the stipulation letter as intended in paragraph (1) issued by the Head of the Main Service Office, audit result letter is addressed to the Had of Section that perform billing by using the sample form as stated in Attachment XLII of this Regulation of the Director General.
(4) The Head of Supervision and Service Office shall submit a report the realization of the implementation of the follow-up results of the audit as intended in paragraph (1) to the Director of Audit and the Head of the Regional Office.
(5) Head of the billing section shall submit a realization report of the implementation of the follow-up results of the audit as intended in paragraph (3) to the Head of the Main Service Office.
(1) Director of Audit, Regional Office, and Main Service Office should administer result of audit and control action on the audit result.
(2) Head of Regional Office and Head of Main Service Office make Semester Report on the Implementation of Audit and submit it to Director General of Customs and Excise with attention to Director of Audit by using sample form as stated in Attachment XLIII of this Regulation of the Director General.
With the enforcement of this Regulation of the Director General, Decree of the Director General No. KEP-12/BC/2000 concerning Procedure of Audit in Customs and Excise Field in related with Audit in Customs shall be revoked and declared null and void.
This Regulation of the Director General shall come into force after 30 (thirty) days as from the date of stipulation.
For public cognizance, this Regulation of the Director General shall be published by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on November 30, 2007
DIRECTOR GENERAL OF CUSTOMS AND EXCISE
signed,
ANWAR SUPRIJADI
NIP 120050332