a. that according to the provision of Article 10C paragraph (1) of Law No. 17/2006 concerning the Amendment to Law No. 10/1995 concerning Customs, importers may submit application for rectifying mistake in data about customs declaration has submitted as well as errors attributable to unintentional mistake;
b. that based on consideration as intended in paragraph a and in the framework to implement the provision of Article 10C paragraph (3) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, it is necessary to stipulate a Regulation of the Minister of Finance concerning Provision on Rectification of Mistake in Data about Import Customs Declaration;
1. Law No. 10/1995 concerning Customs (Statute Bock No. 75/1995, Supplement to Statute Book No. 3612), as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
2. Presidential Decree No. 20/P Year 2005;
REGULATION OF THE MINISTER OF FINANCE CONCERNING PROVISION ON RECTIFICATION OF MISTAKE IN DATA ABOUT IMPORT CUSTOMS DECLARATION
In this Regulation of the Minister of Finance:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Customs Area is an area with certain borders at the seaport, airport, or another place that are stipulated for the goods traffic which are fully under the supervision of the Directorate General of Customs and Excise.
3. Customs and Excise Functionary is an employee of the Directorate General of Customs and Excise who is appointed in its certain position to execute the certain duty according to the Customs Law.
4. Customs Office is an office in the Directorate General of Customs and Excise environment where the customs obligation shall be fulfilled according the provision of Customs Law.
5. Data error is a error or mistake attributable to human error in import customs declaration in the form of miswriting, miscalculation and/or mistake in application of regulation, which should not come and not containing different opinion between customs and excise functionary and customs user, for example:
(1) Importer shall submit application of rectifying data errors in:
(2) The application for rectification as intended in paragraph (1) shall be rejected if:
(3) The stipulation as intended in paragraph (2) c is stipulation related to data error which is applied to the change so that the data error not related to the stipulation remain applicable to the change.
(1) The application as intended in Article 2 is submitted to the head of customs office by enclosing and mentioning the reason for changing and enclosed by:
(2) Based on the application as intended in paragraph (1), head of customs office shall suspend customs service for the import customs declaration.
(1) Head of Customs Office obliges to give approval or rejection to the application as intended in Article 2 in not later than 3 (three) working days as form the date of receipt of complete application.
(2) In case the application as intended in Article 2 is approved, head of customs office approves the application.
(3) In case the application as intended in Article 2 is rejected, head of customs office issues a letter of rejection by mentioning the reason.
(4) Head of Customs Office orders the continuation of customs service after the application as intended in Article 2 is approved.
Further provision concerning procedures for applying and settling rectification of mistake in data is regulated by a regulation of the Director General.
This Regulation of the Minister of Finance shall take effect after 30 (thirty) days as from the stipulated date.
For public cognizance, this Regulation of the Minister of Finance shall be published by placing it in the State Gazette of Republic of Indonesia.
Stipulated in Jakarta
on September 19, 2007
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI