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REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-09/BC/2008

CONCERNING
SERVICE AND CONTROL PROCEDURES FOR IMPORT DUTY IN THE FIELD OF USER SPECIFIC DUTY FREE SCHEME (USDFS) BASED ON AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND JAPAN FOR AN ECONOMICS PARTNERSHIP

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

• a. that, to implement Regulation of the Minister of Finance No. 96/PMK.011/2008 concerning Deciding Import Duty in the field of User Specific Duty Free Scheme (USDFS) in Agreement between the Republic of Indonesia and Japan for an Economics Partnership, it is needed to manage service and control procedure;
• b. that, based on consideration in letter a, it is needed to stipulate Director General of Customs and Excise Regulation concerning Service and Control Procedure for Import Duty in the Field of User Specific Duty Free Scheme (USDFS) Based on Agreement Between the Republic of Indonesia and Japan for an Economics Partnership.

In view of:

• 1. Law No. 10/1995 concerning Customs (Republic of Indonesia Statute Book No. 75/1995, Supplement to Statute Book No. 3612), that is amended by Law No. 17/2006 (Republic of Indonesia Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
• 2. Presidential Regulation No. 36/2008 concerning Ratification Agreement between the Republic of Indonesia and Japan for an Economic Partnership ;
• 3. Regulation of the Minister of Finance No. 110/PMK.010/2006 concerning Deciding Goods Classification System and Import Duty Charge for Importing Goods which is amended by No. 70/PMK.011/2008;
• 4. Regulation of the Minister of Finance No. 96/PMK.011/2008 concerning Deciding Import Duty in the Field of User Specific Duty Free Scheme (USDFS) in Agreement between the Republic of Indonesia and Japan for an Economics Partnership.

HAS DECIDED:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING SERVICE AND CONTROL PROCEDURES FOR IMPORT DUTY IN THE FIELD OF USER SPECIFIC DUTY FREE SCHEME (USDFS) BASED ON AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND JAPAN FOR AN ECONOMICS PARTNERSHIP

Article 1

In this Regulation:

• 1. "User Specific Duty Free Scheme" with abbreviation USDFS refers to Import Duty Decision Scheme which is given to User in the field of agreement between the Republic of Indonesia and Japan for an economics partnership or called Indonesia Japan Economic Partnership Agreement (IJ-EPA).
• 2. "User" refers to company in Indonesia which get USDFS facility with based on Industrial Verification Letter -USDFS (SKVIUSDFS) issued by surveyor that is appointed by Minister of Industry.
• 3. "Industrial Verification Letter-USDFS (SKVI-USDFS)" refers to Industry verification is done by surveyor, to company registrated in Indonesia and propose proposal to be decide as User and describe one year goods import plan.
• 4. "Customs Office" refers to Customs and Excise Primary Service Office or Customs and Excise Control and Service Office, where process customs and excise obligation.

Article 2

(1) To use import duty tariff in the framework of USDFS, User propose proposal to Director General of Customs and Excise with attn. Customs Technique Director.

(2) Proposal as described in paragraph (1) should be attached with following documents:

• a. Tax Payee Basic Number (NPWP);
• b. Customs Identity Number (NIK); and
• c. SKVI-USDFS which is legalized/approved by Minister of Industry or appointed Official.

Article 3

(1) Customs Technique Director investigate proposal as described in Article 2 paragraph (1).

(2) If required, Customs Technique Director can ask technical data of goods which is proposed to use import duty tariff in the framework of USDFS.

(3) In case proposal as described in paragraph (1) is accepted, Customs Technique Director on behalf of Minister of Finance issues Minister of Finance Decision concerning Using Import Duty Tarif in the framework of USDFS.

(4) In case proposal as described in paragraph (1) is rejected, Customs Technique Director issues rejection letter with reason of rejection.

Article 4

(1) Declaration of Importing Goods (PIB) is given by User to Customs Office in the framework of USDFS not only is attached with customs documents as decided by regulation in import, also should be attached with:

• a. Copy Minister of Finance Decision letter as described in Article 3 paragraph (3);
• b. Original Certificate of Origin (JIEPA form) which is issued by official agency in Japan; and
• c. Copy SKVI-USDFS that is legalized/approved by Minister of Industry of apointed Official.

(2) PIB as described in paragraph (1) is written:

• a. code of tariff preference;
• b. Minister of Finance Decision number;
• c. reference number of JIEPA form; and
• d. tariff post and rate of import duty in the framework of USDFS.

Article 5

PIB as described in Article 4 paragraph (1) is checked by Document Checker Functional Officer or Head of Customs Section, he/she investigate documents based regulation in import, also check follow this Director General of Customs and Excise Regulation Attachment.

Article 6

In case sum, kind and/or specification of importing goods not match with Decision as described in Article 3 paragraph (3), exceed of sum and/or different kind of good will be charged based on general tariff rate, except that kind of goods is in the IJ-EPA scheme, it will be charge based on IJ-EPA scheme.

Article 7

This Regulation is effective on July 1, 2008.

Stipulated in Jakarta
On June 30, 2008
Temporary Director General of Customs and Excise
signed
Mulia P. Nasution
NIP 060046519