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REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-30/BC/2009

CONCERNING
SECOND AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-40/BC/2008 CONCERNING CUSTOMS PROCEDURES IN THE EXPORT FIELD

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

that in the framework to improve service and control of customs in the export field based on evaluation result to try application of Regulation of the Director General of Customs and Excise No. P-40/BC/2008 concerning Customs Procedures in the Export Field, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Amendment to the Regulation of the Director General of Customs and Excise No. P-40/BC/2008 concerning Customs Procedures in the Export Field;

In view of:

1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612/1995) as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);

2. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);

3. Government Regulation No. 55/2008 concerning Imposition of Export Levy on the Exported Goods (Statute Book No. 116/2008);

4. Decree of the Minister of Finance No. 580/KMK.04/2003 concerning Procedure and Supervision of Import Facility for Export Purpose as amended several times, the latest by Regulation of the Minister of Finance No. 111/PMK.010/2006;

5. Regulation of the Minister of Finance No. 145/PMK.04/2007 concerning Customs Provisions in the Export field;

6. Regulation of the Minister of Finance No. 214/PMK.04/2008 concerning Collection of Export Levy;

7. Regulation of the Minister of Finance No. 100/PMK.01/2008 concerning Organization and Working Procedure of the Ministry of Finance as amended by Regulation of the Minister of Finance No. 74/PMK.01/2009;

8. Regulation of the Minister of Finance No. 73/PMK.01/2009 concerning Organization and Work Procedures in Vertical Section in the Directorate General of Customs and Excise;

9. Regulation of the Director General of Customs and Excise No. P-40/BC/2008 concerning Customs Procedures in the Export Field as amended by Regulation of the Director General of Customs and Excise No. P-06/BC/2009.

DECIDES:

To Stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING SECOND AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-40/BC/2008 CONCERNING CUSTOMS PROCEDURES IN THE EXPORT FIELD.

Article I

Several provision in the Regulation of the Director General of Customs and Excise No. P-40/BC/2008 concerning Customs Procedures in the Export Field shall be amended as follows:

1. Provision of Article 9 paragraphs (1) c and d shall be amended, paragraphs (2) c and d shall be amended, between paragraph (3) and paragraph (4) is inserted 2 (two) paragraphs, they are paragraph (3a) and (3b), so Article 9 is read as follows:

"Article 9

(1) On loading a customs office in the customs service system using customs PDE system, in terms of checking results for the charging of PEB data show:

• a. incomplete and/or does not fit, issued NPP response;
• b. complete and appropriate but goods are prohibited or restricted to export, issued the NPPD response;
• c. complete and appropriate, and goods are not prohibited or restricted to export, or are prohibited or restricted to export and already fulfilled export requirements, and Export Goods are not carried out a physical examination, PEB is given a number and date of registration and issued a response NPE; or
• d. complete and appropriate, and goods are not prohibited or restricted to export, or are prohibited or restricted to export and already fulfilled export requirements, and Export Goods will be checking physically, PEB given a number and date of registration and issued a response PPB.

(2) On loading customs office in customs service system serve PEB in the form of Electronic Data Storage Media or writing on a form, in terms of checking results for the charging of PEB data show:

• a. incomplete and/or does not fit, the PEB is returned to the Exporter with NPP;
• b. complete and appropriate but goods are prohibited or restricted to export, issued the NPPD response;
• c. complete and appropriate, and goods are not prohibited or restricted to export or are prohibited or restricted to export and already fulfilled export requirements, and Export Goods are not carried out a physical examination, PEB is given a number and date of registration and issued a response NPE; or
• d. complete and appropriate, and goods are not prohibited or restricted to export, or are prohibited or restricted to export and already fulfilled export requirements, and Export Good will be checking physically, PEB given a number and date of registration and issued a PPB.

(3) In case NPPD issued as intended in paragraph (1) b and paragraph (2) b, complementary customs documents required by relevant agencies as listed in the NPPD shall be submitted by the exporter to the customs and excise officials that deal with the provision of prohibitions and restrictions goods prior to export goods entered into Customs area.

(3a) Submission of required customs complementary document from related agency as intended in paragraph (3) can be done after export goods entered customs zone in case:

• a. requirement document is Surveyor Report;
• b. export goods more than 5 (five) containers; and
• c. get approval from Head of Customs Office or appointed customs and excise official.

(3b) On the checking result as intended in paragraph (1) d and paragraph (2) d that required Surveyor Report, PEB can be given a number and date of registration and issued a PPB before Surveyor Report is fulfilled.

(4) Checking the provisions concerning prohibition and restrictions is made by:

• a. Indonesian National Single Window (INSW) Portal; or
• b. Customs and excise officials who deal with the checking provisions on the prohibition and/or restrictions goods.

(5) NPE as intended in paragraph (1) c and paragraph (2) c, printed its designation as follows:

• a. one sheet for exporters;
• b. one sheet for TPS entrepreneur;
• c. one sheet to the carrier; and
• d. one sheet for the customs office.

(6) In case the calculation of Export Levy caught out incorrectly and Export Goods does not do a physical examination, the Export Document Examiner Official perform the calculation of Export Levy by issues SPPBK within a period of 30 (thirty) days from the date of registration of PEB.

(7) In case the calculation of Customs caught out incorrectly and Export Goods done a physical examination, the Export Document Examiner Official perform the calculations of Export Levy by issues SPPBK within a period of:

• a. maximum of 30 (thirty) days from the date of registration of PEB, in terms of physical examination results indicate the amount and/or types of goods accordingly; or
• b. at the latest before departure transportation means, in terms of physical examination results indicate the amount and/or types of goods are not suitable."

2. Provision of Article 10 is supplemented 2 (two) paragraphs, they are paragraph (6) and paragraph (7), so Article 10 is read as follows:

"Article 10

(1) Physical checking shall be conducted on Exported Goods:

• a. to re-import;
• b. at its import was meant to be re-export again;
• c. has obtained KITE facility;
• d. subject to Export Duty;
• e. based on information from the Directorate General of Taxes; or
• f. based on result of information analysis from Supervisory Unit there is strong indication that violation is taking place or the provision of the statutory regulation has been violated.

(2) Physical checking shall not be conducted on the Exported Goods of:

• a. get KITE facility with exemption of import duty and/or excise; or
• b. subject to Export Duty.

(3) Provision as intended in paragraph (2) is not valid if there is strong indication that violation is taking place or the provision of the statutory regulation has been violated.

(4) Physical checking on the Exported Goods as intended in paragraph (1) can be done at:

• a. Customs Zone of loading port;
• b. Exporter’s warehouse; or
• c. other place used by Exporter to store goods after get approval from Head of Customs Office.

(5) In case Exported Goods shall be checked physically in outside of Customs Zone, PEB shall be submitted to loading port of customs office 2 (two) days before physical checking of goods at the latest.

(6) In case export goods will be checked by Surveyor, physical checking as intended in paragraph (1) is conducted together by Checker and Surveyor.

(7) In case physical checking as intended in paragraph (6) shall be conducted together, Checker will check export goods after be checked by Surveyor."

3. Provision of Article 13 paragraph (1) shall be amended, so Article 13 is read as follows:

"Article 13

(1) In case the results of physical examination found the quantity of goods and/or types of goods are match:

• a. checker issued a NPE; in case export goods are not restricted or prohibited goods, or are restricted or prohibited good to be exported, but already fulfill export requirements;
• b. Checker submit PEB and customs complementary documents to Export Document Checker Official to issue NPE after all requirements are fulfilled, in case goods are export restricted or prohibited that requires Surveyor Report;
• c. Export Document Checker Officials conducted a calculation of Export Levy, in case of export goods subject to Export Levy.

(2) In case the results of physical checking found the quantity of goods and/or type of goods are not match, then to:

• a. Export goods to be re-imported, Export Document Checker Officials issued a Correction Note;
• b. Export goods which at the time of its imports intended to re-export, Export Document Checker Officers issues a Correction Note and submit the export documents in which already included a physical checking with the attached Correction Note to the customs and excise officials who handle the administration of temporary import for further research;
• c. Export Goods receiving KITE facility, Export Document Checker Official issues a Correction Note and submit export documents in which already included a physical checking with the attached Correction Note to Control Unit for further investigation;
• d. Export goods subject to Export Levy, Export Document Checker Official submit export documents in which already included a physical checking results to the Control Unit for further investigation; and/or
• e. Exports goods are prohibited or restricted, Export Document Checker Official submit export documents in which already included a physical checking results to the Control Unit for further investigation.

(3) Export Service Note issued by the Export Document Checker Official as intended in:

• a. paragraph (2) a, after the correction of PEB;
• b. paragraphs (2) b, c, d, and e, after the full obligations of customs and administrative sanctions provisions as long as there is evidence of an indication of a crime.

(4) To obtain the accuracy of identification of export goods, Export Document Checking Official may order laboratory tests to be done.

(5) In case of laboratory tests as intended in paragraph (4), Export Document Checker Official issues NPE after laboratory test results is issued.

(6) Procedure for submission of PEB and Export Goods customs checking provided for in Attachment I of this Regulation of Director General."

4. Provision of Article 20 shall be amended, between paragraph (1) and paragraph (2) is inserted 1 (one) paragraph, called paragraph (1a), so Article 20 is read as follows:

"Article 20

(1) On the consolidation of export goods will be made stuffing control in case there are:

• a. export goods from TPB;
• b. export goods get KITE facility;
• c. export goods will be re-import; or
• d. re-export goods.

(1a) On the consolidation of exported goods other than as intended in paragraph (1) can be made stuffing control based on written instruction from Head of Customs Office.

(2) Stuffing control as intended in paragraph (1) conducted by the Stuffing Control Official based on PKBE as intended in Article 19 paragraph (1).

(3) Stuffing of Consolidation of Export Goods shall have been equipped with PEB and NPE.

(4) Consolidator registration and Consolidation of Export Goods procedures are set out in Attachment II of this Regulation of Director General."

5. Article 24 paragraph (5) shall be demolished, so Article 24 is read as follows:

"Article 24

(1) Importation of Goods Exports to Customs Zone at the port of unloading is done by using:

• a. NPE;
• b. PEB and PPB, in case conducted physical checking of goods in the customs area;
• c. PKBE, in case Export Goods are the consolidation goods, or;
• d. application for bulk loading of export goods which have been granted approval records to be loaded by the Head of customs office of loading, in case export goods are bulk goods and PEB has not been submitted to the customs office of loading.

(2) In case of exported goods stockpiled at the TPS, NPE, PEB and PPB, or PKBE are submitted by the Exporter or the parties that consolidate them to the TPS entrepreneur as notification that the stockpiled of export goods at the TPS have been approved by Export Document Checker Official at customs office of loading.

(3) TPS Entrepreneurs are required to submit the realization of hoarding Export Goods as intended in paragraph (2) to the Head of customs office of loading.

(4) In case export goods are from TPB, Export Document Checker Official at the customs office of loading submit a copy of NPE is signed by Field Service Official at the entrance to the customs area to Customs Office that supervises the TPB.

(5) Deleted."

6. Between Article 24 and Article 25 is inserted 1 (one) article, called Article 24A that is read as follows:

"Article 24A

(1) In case export goods are in more than 5 (five) containers and there are export goods requires Surveyor Report, some containers can be entered to Customs Zone before issuance of Surveyor Report.

(2) To enter some containers to Customs Zone as intended in paragraph (1), Exporter file application to Head of Customs Office of appointed customs and excise official by using sample as stated in Attachment IV of this Regulation of the Director General.

(3) Containers can be entered to Customs Zone as intended in paragraph (1) after get approval from Head of Customs Office or appointed customs and excise official and already get written statement from surveyor about finishing checking of export goods will be entered to Customs Zone.

(4) Entering some containers to customs zone as intended in paragraph (1) by using PEB, NPPD, approval from Head of Customs and Excise or appointed customs and excise official, and written statement from surveyor.

(5) In case export goods as intended in paragraph (1) is stored in TPS, entering documents as intended in paragraph (4) shall be submitted by Exporter to TPS entrepreneur as notification that piling Export Goods in TPS already get approval from Head of Customs and Excise of loading or appointed customs and excise official.

(6) Procedure on the entry of Export Goods to Customs Zone is regulated in Attachment III of this Regulation of the Director General."

7. Provision of Article 30 paragraph (6) and paragraph (7) shall be amended, after paragraph (7) is supplemented 1 (one) paragraph, called paragraph (8), so Article 20 is read as follows:

"Article 30

(1) Exporter can revise PEB data have been send to customs office of loading in case there is any mistake in the PEB data.

(2) In case of export goods subject to Export Levy, Exporters can perform error correction of PEB data occurs because a real mistake.

(3) real mistake as intended in paragraph (2) such as:

• a. miscalculation in the form of miscalculation of Export Levy; or
• b. wrong application of the rules of the ignorance of the rules changes.

(4) Correction of PEB data as intended in paragraph (1) and paragraph (2) carried out after obtaining approval from the Head of the customs office of loading or Export Document Checker Official.

(5) Correction of PEB data as intended in paragraph (1) and paragraph (2) shall be notified by the Exporter to the customs office of loading by using a Notification of PEB Correction (PP-PEB).

(6) Correction of PEB data as intended in paragraph (1) cannot be done before apply PP-PEB:

• a. already issue NHI; or
• b. export goods are notified in PEB are prevented to be export.

(7) There is no physical checking on the correction of PEB, except NHI is issued.

(8) In case of a physical checking based on the NHI as intended in paragraph (7) and found the quantity and/or types of goods:

• a. appropriate with PP-PEB, the correction data PEB approved;
• b. not appropriate with PP-PEB, further investigation by the Control Unit."

8. Between paragraph (1) and paragraph (2) of Article 31 is inserted 1 (one) paragraph, called paragraph (1a), so Article 31 is read as follows:

"Article 31

(1) Correction of PEB data as intended in Article 30 of the type of goods, quantity of goods, container numbers, type of currency, and/or FOB value of goods can be served before the goods enter the Customs area, except for:

a. not all exported goods are transported (short shipment) or export of bulk goods, at the latest 3 (three) days since the departure of transportation means;

b. exports of goods with specified characteristics, not exceed 60 (sixty) days since the departure of the transportation means.

(1a) In case export goods are in more than 1 (one) container or packing, correction of PEB data as intended in paragraph (1) can be served before all export goods are entered to Customs Zone.

(2) Correction of PEB data regarding renaming tool carrier, voyage/flight number, the expected date of export caused by a short shipment, can be served no later than 3 (three) days after the departure of original transportation means.

(3) Correction of PEB data about the expected date of export on the export of goods subject to Export Levy can be served with the following provisions:

a. export goods have been entered into the customs area;

b. filed within a period of 30 (thirty) days from the date of registration of PEB, in terms of export goods have been incorporated into the customs Zone; or

c. approximate date of the export does not exceed the estimated date of export is fixed, in terms of exports of goods stockpiled or loaded elsewhere outside the customs area.

(4) Correction of PEB data other than correction as intended in paragraph (1) and paragraph (2) may be served no later than 1 (one) month commencing from the PEB get a registration number.

(5) Correction of PEB data on export goods subject to Export Levy as intended in Article 30 paragraph (2) can not be served if:

a. such errors are the findings Export Document Checker Official or

b. get stipulation of Export Documents Checker Official..

(6) Procedure of PEB data correction is governed in Attachment VIII of this Regulation of the Director General."

9. Change Attachment I of Regulation of the Director General of Customs and Excise No. P-40/BC/2008 become as stated in Attachment I that is integral part of this Regulation of the Director General.

10. Change Attachment II of Regulation of the Director General of Customs and Excise No. P-40/BC/2008 become as stated in Attachment II that is integral part of this Regulation of the Director General.

11. Change Attachment IV of Regulation of the Director General of Customs and Excise No. P-40/BC/2008 become as stated in Attachment III that is integral part of this Regulation of the Director General.

12. Supplemented new attachment as Attachment XIV of Regulation of the Director General of Customs and Excise No. P-40/BC/2008 become as stated in Attachment IV that is integral part of this Regulation of the Director General.

Article II

This Regulation of the Director General shall come into effect on the date of stipulation.

Stipulated in Jakarta
on June 30, 2009
DIRECTOR GENERAL,
signed,
ANWAR SUPRIJADI
NIP 120050332