JOINT REGULATION OF THE INSPECTOR GENERAL AND THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING TECHNICAL DIRECTIVES OF CUSTOMS SUDDEN INSPECTION IN IMPORT
(1) Customs Sudden Inspection in Import hereinafter called Sudden Inspection shall be a random inspection into imported goods as regulated in the Regulation of the Minister of Finance No. 03/PMK.04/2008 dated January 22, 2008 concerning Extension effective period of Decree of the Minister of Finance No. 111/KMK.04/2003 concerning Customs Sudden Inspection in Import that is several times amended, the latest by Regulation of the Minister of Finance No. 114/PMK.04/2006;
(2) Sudden Inspection as intended in paragraph (1) for the improvement of performance of officials at Directorate General of Customs and Excise in doing the customs duties in Import;
(3) Sudden Inspection as intended in paragraph (1) shall be a random inspection into imported goods to be used, temporary admission, transhipped, storage at bonded zone and transported to temporary yard in customs area.
(1) Sudden Inspection as intended in Article 1 relates to clarity of amount, type, weight, condition and country of origin; including attention into customs value;
(2) Inspection as descried in Article 1 paragraph (1) is as following:
(3) Inspection as intended in paragraph (2) shall have Intelligent Result Record (NHI) and the inspection of which made by Team of Sudden Inspection based on a letter issued by related Inspector General and Director General of Customs and Excise official.
(1) To deal with Inspection as intended in Article 1, Sudden Inspection Team shall get access into information needed;
(2) Access into information as intended in paragraph (1) include access into imported goods application completely based on data as intended in Article 2 paragraph (1) and used only for sudden inspection in customs;
(3) To get access of information as intended in paragraph (2), Customs and Excise service Office provide monitor for Sudden Inspection Team;
(1) Customs Sudden Inspection in import carried out by Sudden Inspection Team based on a Letter of Assignment issued by Inspector General.
(2) Letter of Assignment as intended in paragraph (1) made in 4 copies:
(1) Sudden Inspection Team determines randomly the imported goods to be inspected with Letter of Sudden Inspection (SPPM) as decided in Attachment I.
(2) Letter of Sudden Inspection (SPPM) as intended in paragraph (1) shall be submitted to the Head of Customs Service Office/Head of Action and Investigation Section (P2) to issue Intelligent Result Record (NHI).
(3) Head of Customs and Excise Service Office has responsibility to directly issues Intelligent Result Record (NHI) as intended in paragraph (2).
Over determination as intended in Article 5 paragraph (1) there shall be examination as follow:
(1) Sudden Inspection Team determines the location of physical checking of goods.
(2) Location as intended in paragraph (1) is:
(1) Importer and/or representative shall prepare goods that will get checked.
(2) If the obligation as intended in paragraph (1) is not fulfilled, the Sudden Inspection Team can do the checking.
(3) The risk of checking as descried in paragraph (1) is the responsibility of the importer/representative.
(1) The result of sudden inspection is put in a dossier as in attachment II.
(2) The recapitulation of dossier as intended in paragraph (1) is submitted to the Head of Customs and Excise Service Office on the final period of checking.
(3) Head of Customs and Excise Service Office administer and follow up result of the checking as intended in paragraph (1).
(1) In implementation of inspection as intended in Article 1, Sudden Inspection Team gives attention as information on the customs value.
(2) Attention on the customs value as intended in paragraph (1) is made if there is discrepancy between customs value and result of recalculation based on market price value and/or other price data of party/kind of goods are inspected.
(3) Attention as intended in paragraph (2) as a source of audit plan for regional office of Directorate General of Customs and Excise, submitted in recapitulation as intended in Article 9 paragraph (2).
(1) If during inspection as intended in Article 1 paragraph (3) there is no customs violation, the commodity shall be returned to importer/representative (Attachment III).
(2) If during inspection as intended in Article 1 paragraph (3) there is customs violation, the case shall be settled based on existing regulation.
If during inspection as intended in Article 11 paragraph (2) there is indication of violation by Customs Official and/or Inspection Team, it shall be followed up with sanction in accordance with regulation in customs.
Sudden Inspection Team makes report on the result of inspection to the Inspector General with copy to Director General of Customs and Excise.
Head of Customs and Excise Service Office helps the accomplishment of the Sudden Inspection.
(1) The cost that may come out of implementation of this Decree shall be burdened on the Ministry of Finance.
(2) Budget proposal as in paragraph (1) submitted by the Inspector General of Ministry of Finance.
This Joint Regulation shall be effective since the date of stipulation until December 31, 2008.
In order for everyone get informed, this Joint Regulation of the Inspector General and Director General of Customs and Excise shall be put on the Statute Book of the Republic of Indonesia.
Stipulated in Jakarta
on April 28, 2008
INSPECTOR GENERAL
signed,
PERMANA AGUNG
NIP 060044475
DIRECTOR GENERAL OF CUSTOMS AND EXCISE
signed,
ANWAR SUPRIJADI
NIP 120050332