REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-20/BC/2008

CONCERNING
PROCEDURE FOR RELEASING IMPORTED GOODS FROM CUSTOMS AREA TO BE PILED UP IN BONDED PILING PLACES

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

• a. that for the purpose of improving service and control on the taking out of imported goods from customs area to be piled up in bonded piling places it is necessary to re-regulate provisions of the procedure on taking out Imported Goods from customs area, to be piled up in bonded piling places;
• b. that in order to support the exercise of service and control as described in a, customs office controlling bonded piling places requires database in the form of electronic customs notification on imported goods brought out from customs area to be piled up in bonded piling places;
• c. that based on the considerations as described in a and b, it is necessary to stipulate a Regulation of the Director General of Customs and Excise concerning Procedure for Releasing Imported Goods from a Customs Zone to be Piled up in Bonded Piling Places;

In view of:

• 1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) that is amended by Law No. 17/2006 (Statute Book No. 93/1996, Supplement to Statute Book No. 4661);
• 2. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) that is amended by Law No. 39/2007 (Statute Book of the Republic of Indonesia No. 105/2007, Supplement to Statute Book No. 4755);
• 3. Government Regulation No. 33/1996 concerning Bonded Piling Places (Statute Book No. 50/1996, Supplement to Statute Book No. 3638) that is amended by Government Regulation No. 43/1997 (Statute Book No. 90/1997, Supplement to Statute Book of the Republic of Indonesia No. 3717);
• 4. Government Regulation No. 44/2003 concerning Tariff of Non-Tax State Revenue within the Directorate General of Customs and Excise (Statute Book of the Republic of Indonesia No. 95/2003, Supplement to Statute Book of the Republic of Indonesia No. 4313);
• 5. Decision of the Minister of Finance No. 101/KMK.05/1997 concerning Customs Notification that is amended several times, lastly by Regulation of the Minister of Finance No. 48/PMK.04/ 2005;
• 6. Decision of the Minister of Finance No. 291/KMK.01/1997 concerning Bonded Zone that is amended several times, lastly by Regulation of the Minister of Finance No. 101/PMK.04/2005;
• 7. Decision of the Minister of Finance No. 399/KMK.01/1996 concerning Bonded Warehouse that is amended by Regulation of the Minister of Finance No. 32/PMK.04/2008;
• 8. Decision of the Minister of Finance No. 123/KMK.05/2000 concerning Entry Port for Exhibition Purposes;
• 9. Decision of the Minister of Finance No. 128/KMK.05/2000 concerning Duty Free Shop;

HAS DECIDED:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURE FOR RELEASING IMPORTED GOODS FROM CUSTOMS AREA TO BE PILED UP IN BONDED PILlNG PLACES.

CHAPTER I
GENERAL PROVISIONS

Article 1

In this regulation:

• 1. "Release of imported goods from Customs Zone" refers to taking imported goods piled in Temporary Piling Places in Customs Zones at unloading ports.
• 2. "BC 2.3 in the form of electronic data", hereinafter called as BC 2.3, refers to a customs notification to take imported goods out of Customs Zone to be piled up in Bonded Piling Places (TPB) in the form of electronic data.
• 3. "Electronic data storage media" refers to information or series of information organized and/or collected for a special use that is received, recorded, sent, stored, processed, retrieved, or produced electronically by computer or electronic data processing devices, optical, or other similar methods.
• 4. "Electronic Data Interchange", hereinafter abbreviated as PDE refers to the flow of business information electronically among applications, among organizations which are directly integrated through computer network;
• 5. "Computer Service System", hereinafter abbreviated as SKP refers to a computer system being used by a customs office in the context of customs control and service.
• 6. "Customs Declaration", hereinafter abbreviated as Cusdec, refers to a customs notification containing BC 2.3. data and customs supporting documents sent by TPB entrepreneurs to a Customs Office;
• 7. "Customs Response", hereinafter abbreviated as Cusres, refers to a response sent by a Customs Office on a Cusdec received previously.
• 8. "Director General" refers to the Director General of Customs and Excise.
• 9. "Control Office" refers to the Customs Office in control of TPB.
• 10. "Unloading Office" refers to a Customs Office controlling unloading ports of imported goods.

CHAPTER II
CUSTOMS NOTIFICATION

Part One
Customs Notification (BC 2.3)

Article 2

(1) Taking imported goods out of customs area to be piled up in TPB must be notified by TPB Entrepreneurs using BC 2.3.

(2) TPB Entrepreneurs are obligated to fill in BC 2.3 completely and must be responsible on the truth of data entered into BC 2.3.

Article 3

BC 2.3 as described in Article 2 may not be used to take imported goods in the form of foods and/or drinks meant to be consumed in TPB, out of customs area.

Article 4

(1) Taking out capital goods and/or equipment not related directly with production activities and office utensils from customs area to be piled up in Bonded Zones may be provided with a postponement of entry duty, and PPN, PPnBM, and PPh Article 22 shall not be collected.

(2) In order to get the postponement as described in paragraph (1) TPB entrepreneur shall submit an application to the Director General, attn: Director of Customs Facilities.

(3) In case is approved, the Director General, attn: Director of Customs Facilities shall issue a postponement decision letter on the entry duty, and not to collect the PPN, PPnBM, and PPh Article 22.

(4) In case is rejected, the Director General, attn: the Director of Customs Facilities shall issue a rejection letter.

(5) The number and date of the decision letter as described in paragraph (3) must be stated in the BC 2.3.

Part Two
BC 2.3 Registration

Article 5

(1) BC 2.3 as described in Article 2 paragraph (1) shall be submitted by TPB Entrepreneurs to the Customs and Excise Official controlling TPBs using electronic data storage media.

(2) In the event TPB under the Control Office uses PDE BC 2.3 system, TPB Entrepreneurs are obligated to submit BC 2.3 to the Control Office by using PDE system.

(3) Work procedure of taking imported goods out of customs area to be piled up in bonded piling places using electronic data storage media is as stipulated in Attachment I of this Director General Regulation.

(4) Work procedure of taking imported goods out of customs area to be piled up in bonded piling places using electronic data exchange system is as stipulated in Attachment II of this Director General Regulation,

Part Three
Payment of Non-Tax State Revenue (PNBP)

Article 6

On the submission of the BC 2.3 as described in Article 2 paragraph (1), TPB Entrepreneurs are obligated to pay PNBP according to provisions of legislations.

CHAPTER III
DOCUMENT CHECKS

Article 7

(1) On the BC 2.3 as described in Article 2 paragraph (1) document checks shall be performed covering:

• a. accessories and truth of the filling-in of BC 2.3 data; and
• b. obligated accessories of customs supporting documents.

(2) Customs supporting documents as described in paragraph (1) letter b are in the form of:

• a. B/L or AWB;
• b. Invoice;
• c. packing list, and
• d. other customs supporting documents and/or the decision letter as described in Article 4 and permit from the related agency.

(3) In the event the submission of BC 2.3 uses electronic data storage media, the checks as described in paragraph (1) shall be performed by the Customs and Excise Official controlling the TPB.

(4) In the event the submission of BC 2.3 uses PDE system, the checks as described in paragraph (1) shall be performed by the SKP at the Control Office.

(5) In the event the imported goods is notified by using electronic data storage media, are the goods as described in Article 4 and/or goods requiring permit from the related agency, the checks shall be performed by the Customs and Excise Official controlling the TPB.

(6) In the event the imported goods is notified by using PDE system are the goods as described in Article 4 and/or goods requiring permit from the related agency, the checks shall be performed by the Customs and Excise Official at the Control Office.

Article 8

(1) In case the result of the document checks as described in Article 7 paragraph (3) and paragraph (5) show it is not complete and/or not correct, BC 2.3 shall be returned to the TPB Entrepreneur accompanied with notes on the printed BC 2.3.

(2) In case the result of the document checks as described in Article 7 paragraph (4) show it is not complete and/or not correct, BC 2.3 shall be returned to the TPB Entrepreneur accompanied with a Rejection Notification Note (NPP) as stipulated in Attachment V.B of this Director General Regulation.

(3) In case the result of the document checks as described in Article 7 paragraph (6) still requires other obligated customs supporting documents, a Document Requirements Notification Note (NPPD) shall be issued as stipulated in Attachment V.C of this Director General Regulation.

(4) In case the result of the document checks shows that the filling in of BC 2.3 was complete and in accordance with provisions of legislations, the BC 2.3 shall be provided with a number and date of registration.

Article 9

(1) Based on the NPPD as described in Article 8 paragraph (3), the TPB Entrepreneur will be provided a time to deliver the other required customs supporting documents to the Customs and Excise Official no later than three (3) work days from the issuance of the NPPD.

(2) In case the TPB Entrepreneur did not submit the customs supporting documents as described in Article 7 paragraph (2) c until the period as described in paragraph (1) the BC 2.3 shall be returned to the TPB Entrepreneur accompanied with NPP.

Article 10

(1) Based on the result of the checks as described in Article 8 paragraph (4) on a BC 2.3 that had been provided with a registration number and date, it is found out that the imported goods are:

• a. re-imported goods, sample goods, capital goods and/or equipment not related directly with production activities and office utensils of Bonded Zones, a Red Goods Exit Approval Letter (SPPB-TPB) shall be issued.
• b. not the goods as described in paragraph a, SPPB-TPB shall be issued.

(2) Issuance of SPPB-TPB as described in paragraph (1) shall be performed by:

• a. The official in control of TPB, if it uses electronic data storage media; or
• b. Service computer system, in the event it uses PDE system.

(3) SPPB-TPB or Red SPPB-TPB shall be issued in three (3) Copies, for the following:

• a. first copy for TPE Entrepreneur;
• b. second copy for Control Office;
• c. third copy for the Unloading Office.

(4) The Red SPPB-TPB as described in paragraph (1) a. is as stipulated in Attachment V.E of this Director General Regulation.

(5) The SPPB-TPB as described in paragraph (1) b. is as stipulated in Attachment V.D of this Director General Regulation.

CHAPTER IV
TAKING IMPORTED GOODS OUT OF CUSTOMS AREA

Part One
Administering the Exit of Imported Goods Using Electronic Data Storage Media

Article 11

(1) The Control Office shall compile a Recapitulation List of BC 2.3 having been provided with registration number and date.

(2) The Control Office sends the BC 2.3 Recapitulation List as described in paragraph (1) to the Unloading Office using facsimile, e-mail or other electronic media.

(3) BC 2.3 Recapitulation List Form is as stipulated in Attachment V.J of this Director General Regulation.

Part Two
Closing of BC 1.1 Post

Article 12

(1) Taking imported goods out of customs area may be performed after BC 1.1. post had been closed by the Customs and Excise Official in charge of manifest based on:

• a. registered BC 2.3;
• b. SPPB-TPB; and/or
• c. BC 2.3 Recapitulation List in the event of using electronic data storage media.

(2) Closing of the BC 1.1. post as described in paragraph (1) is performed by comparing several data elements, namely:

• a. number and date of BC 1.1 and number of its post;
• b. number and date of B/L or AWB;
• c. number of containers (if use containers);
• d. number of containers or packages;
• e. name of transporter and number of voyages or flights; and
• f. name of consignee.

(3) In the event there are data elements as described in paragraph (2) that do not match, further checks shall be made on the BC 2.3 and BC 1.1 customs notification in accordance with legislations.

Part Three
Exit from Customs Area

Article 13

(1) Taking imported goods out of customs area and its transportation to TPB shall be made by using SPPB-TPB or Red SPPB-TPB.

(2) Imported goods transported from customs area shall be sealed by the Customs and Excise Official.

Part Four
Entry into TPB

Article 14

Entry of imported goods to a TPB is performed by using SPPB-TPB or Red SPPB-TPB.

Part Five
Physical Check on Goods

Article 15

(1) On BC 2.3 receiving Red SPPB-TPB as described in Article 10 paragraph (2), physical check on the goods shall be performed in the TPB.

(2) On the result of the physical check as described in paragraph (1), a Document Settlement Approval Letter (SPPD) shall be issued as stipulated in Attachment V.F of this Director General Regulation.

(3) In case the result of the physical check as described in paragraph (1) shows a difference of the amount and type of goods, the Customs and Excise Official shall issue a correction note based on recommendation from the controlling unit.

CHAPTER V
CORRECTION AND CANCELLATION

Part One
BC 2.3 Correction

Article 16

(1) BC 2.3 that had received a registration number and date can still be corrected.

(2) The correction as described in paragraph (1) shall be submitted by the TPB Entrepreneur using the corrected BC 2.3 before the imported goods are brought out of Customs Zone.

(3) Correction on BC 2.3 may be made on all data elements except:

• a. TPB Entrepreneur identity;
• b. Customs Office code;
• c. Type of goods.

(4) BC 2.3 that is corrected using:

• a. Electronic data storage media, shall be submitted by electronic data storage media.
• b. PDE System:
• i. first correction may be submitted using the PDE system;
• ii. subsequent corrections must be submitted by electronic data storage media.

(5) Work procedure for the correction of BC 2.3 referred to in paragraph (4) b., is as stipulated in Attachment - III of this Director General Regulation.

Part Two
BC 2.3 Cancellation

Article 17

(1) A TPB Entrepreneur is entitled to cancel a BC 2.3 that had received a registration number and date as described in Article 8 paragraph (4).

(2) The cancellation as described in paragraph (1) is made by submitting an application to the head of Control Office, attached with reasons and supporting proofs.

(3) The application as described in paragraph (2) shall be submitted before the imported goods are brought out of Customs Zone.

(4) Based on the application as described in paragraph (2), the Head of Control Office has the authority to give an approval on the cancellation after performing checks, by issuing an approval letter.

(5) Work procedure for the cancellation of BC 2.3 is as stipulated in Attachment IV of this Director General Regulation.

CHAPTER VI
OTHERS

Part One
Obligations of TPB Entrepreneurs

Article 18

TPB Entrepreneurs are obligated to:

• a. provide computers and/or electronic data communication media on-line with SKPfor the purpose of serving customs;
• b. print and keep BC 2.3 that had received a registration number and date, and response, and customs supporting documents for a period of 10 (ten) years in its place of business in Indonesia;
• c. fill in description of goods on the BC 2.3 clearly, covering at least the type, brand, dimension, goods code, and/or other specifications influencing the customs value and/or classification.

Part Two
Rejection to Serve BC 2.3

Article 19

BC 2.3 application by a TPB Entrepreneur will not be served in the event:

1. The TPB Entrepreneur still has some unsettled obligations in the form of:

• a. payment of PNBP;
• b. did not fill-in the description of goods on the BC 2.3 clearly as described in Article 18 letter c.

2. TPB permit is frozen.

Part Three
Force Majeure

Article 20

(1) In the event SKP in a Control Office using PDE system is not functioning, work procedure on the exit of imported goods out of a Customs Zone to be piled up in a TPB shall use electronic data storage media.

(2) In the event the registration of BC 2.3 is made by using electronic data storage media as described in paragraph (1), data recording shall be performed by the Customs and Excise Official after the provision of registration number and date.

(3) The registration of BC 2.3 as described in paragraph (1) shall be based on provisions of work procedure on the exit of imported goods out of a Customs Zone to be piled up in bonded piling places shall be performed by using electronic data storage media.

Part Four
Phasing of the Enforcement of Provision

Article 21

Provisions of the procedure to take out imported goods from Customs Zone to be piled up in bonded piling places in this Director General Regulation shall be applied in phases, namely:

• a. TPB under the control of Sunda Kelapa Customs and Excise Control and Handling Office (KPPBC) shall be enforced accounted for 30 (thirty) days from the date of stipulation.
• b. TPB under the control of Tanjung Priok KPU, Soekarno Hatta KPPBC Madya, Tanjung Perak KPPBC Madya, Malang KPPBC Madya, Jakarta KPPBC, Bogor KPPBC, Bekasi KPPBC, Purwakarta KPPBC, Juanda KPPBC, Gresik KPPBC, Pasuruan KPPBC, and Tangerang KPPBC shall be enforced accounted for 60 (sixty) days from the date of stipulation.
• c. TPB under the control of Semarang KPPBC and Belawan KPPBC shall be enforced accounted for 90 (ninety) days from the date of stipulation.
• d. TPB under the control of other Customs Office shall be enforced accounted for 120 (one hundred twenty) days from the date of stipulation.

CHAPTER VII
CLOSING

Article 22

By the time this Director General Regulation comes to effect, then:

• 1. Regulation of the Director General of Customs and Excise No. P-38/BC/2007 concerning Work Procedure of Taking Imported Goods out of Customs Area to be piled up in Bonded Piling Places using Electronic Data Exchange System that is amended by Regulation of the Director General of Customs and Excise No. P-06/BC/2008;
• 2. Provisions in Decision of the Director General of Customs and Excise No. KEP-07/BC/2003 concerning Technical Guideline on Customs Administration in Import, to the extent it is regulated in this Director General Regulation; and
• 3. Provisions in Regulation of the Director General of Customs and Excise No. P-21/BC/2008 concerning Technical Guideline on Customs Administration in Import at Tanjung Priok Customs and Excise Primary Service Office that is amended by Regulation of the Director General of Customs and Excise No. P-25/BC/2008, to the provisions are regulated in this Regulation of the Director General, are revoked and declared null and void.

Article 23

This Director General Regulation comes into effect as of the date it is stipulated.

For public cognizance, this Regulation of the Director General shall be announced in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on October 17, 2008
THE DIRECTOR GENERAL,
signed,
ANWAR SUPRIJADI
NIP 120050332