REGULATION OF THE MINISTER OF FINANCE
No. 124/PMK.04/2007

CONCERNING
REGISTRATION OF IMPORTERS

THE MINISTER OF FINANCE,

Considering:

That in order to implement the provision of Article 6A Law No. 17/2006 concerning Amendment to Law No. 10/1995 concerning Customs, it is necessary to stipulate regulation of the Minister of Finance concerning Registration of Importers:

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. 93/2006, Supplement to Statute Book No. 4661);
• 2. Presidential Decision No. 20/P/2005;

Observing:

Regulation of the Minister of Trade No. 31/M-DAG/PER/7/2007 concerning Importer's Identity Number (API);

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING REGISTRATION OF IMPORTERS

Article 1

In this regulation:

• 1. "Customs Law" refers to Law No. 10/1995 concerning Customs that is amended by Law No. 17/2006.
• 2. "Importers" refers to individuals or statutory bodies having Importer's Identity Number (API) or Limited Importer's Identity Number (APIT) that import goods.
• 3. "Registration of Importers" refers to an activity of registration carried out by importers to the Directorate General of Customs and Excise to obtain Customs Identity Number.
• 4. "Customs Identity Number" hereinafter abbreviated to NIK refers to personal identity number given by the Directorate General of Customs and Excise to importers already registering to access or connect with customs system using information technology or manually.
• 5. "Directorate General of Customs and Excise" refers to implementer of basic tasks and function of Minister of Finance in customs and excise field.
• 6. "Director General" refers to the Director General of Customs and Excise.
• 7. "Customs Offices" refers to offices within the Directorate General of Customs and Excise where customs obligations are settled in accordance with the provisions of the Customs Law.

Article 2

(1) To enable importers to fulfill customs obligations, the importers shall register to the Directorate General of Customs and Excise.

(2) Importer registration as described in paragraph (1) shall be done by importer by submit application to the Director General through electronic media.

(3) Application as described in paragraph (2) shall be done by filling the completing form as stipulated in Attachment I to this regulation.

Article 3

(1) Customs and Excise Official shall examine the truth of the data of form as described in Article 2 paragraph (3).

(2) The examination as described in paragraph (1) shall cover administrative examination and site inspection may be executed.

(3) The examination as described in paragraph (1) shall examine the truth of:

• a. existence;
• b. identity of management or personnel in responsible;
• c. business line; and
• d. certainty about implementation of bookkeeping.

Article 4

The completing form as described in Article 2 paragraph (3) shall be evaluated in accordance with the evaluation standard as set by Director General.

Article 5

(1) Director General can accept or reject application of importer registration in 30 (thirty) working days after received complete and truth data of form as described in Article 2 paragraph (3).

(2) In case application of importer registration is accepted, Director General give NIK that is sent by letter of registration result as stipulated in Attachment II of this Regulation of the Minister of Finance.

(3) In case application of importer registration is rejected, Director General give rejection notification of application of importer registration with clear reason through electronic media.

(4) NIK as described in paragraph (2) shall apply throughout all the customs offices.

Article 6

(1) In case of any change in data related to existence and/or identity of management and personnel in responsible in the completing form as described in Article 2 paragraph (3), importers already securing NIK shall notify the change in writing to the Director General.

(2) in connection with the change in data not related to existence and/or identity of management and personnel in responsible in the completing form as described in Article 3 paragraph (3), importers already securing NIK may notify the change in writing to the Director General.

(3) In case of any change in the data as described in paragraph (1) dan paragraph (2), customs and excise officials shall undertake examination and re-evaluation.

(4) if result of examination and re-evaluation as described in paragraph (3) being already in accordance with the notification as described in paragraph (1) and paragraph (2), Director General or appointed officials shall change the data and give notification to the importer.

Article 7

In the interest of supervision, customs and excise officials may re-examine data about importers already securing NIK in the completing form as described in Article 2 paragraph (3) at any time.

Article 8

The Customs Identity Number as described in Article 5 paragraph (2) may be blocked if:

• a. in a period of 12 (twelve) months consecutively, importers securing NIP do not undertake importing activity;
• b. result of the re-evaluation as described in Article 6 paragraph (3) or result of the re-evaluation as described in Article 7 finds that:
• 1. existence is not in accordance with notification;
• 2. identity of management and personnel in responsible is not in accordance with notification;
• 3. API/APIT expired; and/or
• 4. bookkeeping is not executed.

(2) Director General send notification of blocking as described in paragraph (1) to the importer with clear reason.

Article 9

The blocked customs identity number as described in Article 8 paragraph (1) can be re-activated if:

• a. importers subject to the blocking. action because of the reason as described in Article 8 paragraph (1) a.:
• 1. can prove that the relevant undertakes importing activity;
• 2. secure recommendation from related technical agency issuing API/APIT; or
• 3. still undertake their business activity on the basis of result of audit executed by the Director General or appointed official.
• b. importers subject to the blocking action because of the reason as described in Article 8 paragraph (1) clause b, have improved data/document.

Article 10

(1) NIK as described in Article 5 paragraph (2) may be revoked if:

• a. importers commit violation of penal provision according to customs, excise and/or taxation legislation, already having fixed legality;
• b. in a period of 3 (three) months following the blocking as described in Article 8 paragraph (1) b., importers do not improve data/document;
• c. API/APIT is revoked;
• d. asked by related technical agency issuing API/APIT
• e. importers are declared bankrupt by the court; and/or
• f. the revocation is requested by the said importers.

(2) Director General send notification of revocation as described in paragraph (1) to the importer with clear reason.

(3) Copy of notification of revocation as described in paragraph (1), is sent to the agency issuing API/APIT.

Article 11

Provision on the obligation to register importers as described in Article 2 paragraph (1) shall be in exceptional for importers fulfilling customs obligation related to:

• a. goods belonging to representatives of foreign countries and their officials assigned in Indonesia;
• b. goods for the need of international agencies and their officials assigned in Indonesia;
• c. luggage of passengers, crew members of carriers, cross borderers and delivery goods;
• d. personal effects;
• e. delivered gifts and granted goods for the need of general worship, charity, social, culture or mitigation of natural disasters;
• f. goods for the need of other government/state institutions imported directly the institutions; or
• g. goods securing approval of import without API/APIT from related institution issuing API/APIT.

Article 12

Fulfillment of customs obligations by importers not yet securing NIK may be served for one time import customs declaration after securing approval from heads of customs offices.

Article 13

Director General will stipulate further provisions of registration of importers.

Article 14

Notification of importer registration already owned by importers before the enforcement of this regulation shall be applied as NIK following the enforcement of this regulation.

Article 15

This Regulation of the Minister of Finance shall come into force as from December 1, 2007.

For public cognizance, this Regulation of the Minister of Finance shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on October 5, 2007
MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI