That in the context of implementation of Article 10A paragraph (9), Article 10B paragraph (5) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2005, it is necessary to stipulate Regulation of the Minister of Finance concerning Clearance of Imported Goods for Use;
REGULATION OFTHE MINISTER OF FINANCE CONCERNING CLEARANCE OF IMPORTED GOODS FOR USE
In this Regulation:
1. Law on Customs is Law No. 10/1995 concerning Customs as amended by Law No. 17/2005;
2. Customs Zone is zone with certain borders specified for goods traffics which fully under the supervision of the Directorate General of Customs and Excise;
3. Customs Office is office within the Directorate General of Customs and Excise, the place where customs obligations are complied follow the Law on Customs.
4. Minister is Minister of Finance of the Republic of Indonesia.
5. Director General is Director General of Customs and Excise.
6. Customs and Excise Official is employee of the Directorate General of Customs and Excise appointed for certain position to carry out certain tasks based on the Law on Customs.
7. Person is individual or legal entity.
8. Import is activities to import goods into the customs area.
9. Customs Service Management Entrepreneur hereinafter abbreviated as PPJK is business entity that runs activities on the management of customs obligations compliance for and on behalf of the importer.
10. Electronic data are information or series of information compiled and/or collected for special use received, taped, delivered, stored, processed, withdrawn, or produced electronically using computer or electronic data processing, optically, or other means of the same type.
11. Electronic Data Exchange hereinafter abbreviated with Customs PDE is flow of business information between the application of and organization electronically integrated with the standard that has been mutually agreed upon.
12. Customs support documents are all documents used as customs notification support, for instance, invoice, packing list, bill of lading/airway, manifest and other required document.
13. Notification of Imported Goods hereinafter abbreviated as PIB is customs notification for clearance of goods imported for use.
14. Electronic Data Store Media is diskette or other electronic data store media.
15. Temporary Storage Place hereinafter abbreviated as TPS is construction and/or yard or other places considered the same therewith in the customs zone for storage of goods temporarily awaiting its loading or clearance.
16. Other place treated the same as TPS is construction and/or yard or place considered the same as that existing in the customs zone for storage of goods temporarily awaiting its loading or clearance.
17. Computer system service is computer system used by customs office in the context of supervising customs services.
(1) Clearance of imported goods from the customs zone, or other places treated equally as TPS for the purpose of import for use, shall be obliged to use PIB, except for:
(2) PIB as intended in paragraph (1) is prepared by the importer or PPJK based on customs supporting document by self calculate of import duty, excise and/or tax in the context of payable import.
(3) Clearance of imported goods referred to in:
(4) Further provision on clearance of imported goods as intended in paragraph (3) shall be governed in separate Regulation of the Minister.
(1) Submission of PIB to the customs office as intended in Article 2 shall be conducted:
(2) PIB for every import as intended in paragraph (1) a. shall be submitted after the transporting agent gave notification of customs on the goods it transported.
(3) The PIB as intended in paragraph (1) may be submitted in the form of electronic data or in written form.
(4) The PIB in the electronic form may be delivered through the Customs PDE system or using electronic data storage media.
(5) The PIB in the form of written form or using data storage media may be served if:
(6) For certain importers, the PIB as intended in paragraph (2) may be submitted prior to the transporting agent give, notification on the goods it is transporting.
(1) The importer responsible for import duty, excise and/or tax in the context of import payable effective as of the date of PIB registration.
(2)The PPJK authorized to manage import shall be responsible for the obligations as intended in paragraph (1) if no importer is found out.
(1) Imported goods for use may be cleared from the customs zone or other place treated the same as the TPS, only after payment of import duty and/or tax in import has been made.
(2) Imported goods that are subject to Excise may be cleared from the customs zone or other place treated as TPS, only after settlement of the import duty.
(1) payment of import duty, excise and/or tax in the context of import may be made by means of:
(2) Cash payment as intended in paragraph (1) a., shall be made at registration of the PIB at the latest.
(3) Periodical payment as intended in paragraph (1) b. shall be granted to importer that has complied with the requirements stipulated by the Director General.
(1) Imported goods may be cleared from the customs zone or other place treated the same as TPS, after approval for goods clearance is granted by the customs and excise officials or by the service computer system.
(2) Prior to granting approval for goods clearance as intended in paragraph (1) the customs and excise officials shall conduct customs examination selectively.
(3) The customs examination as intended in paragraph (2) in the form document examination and/or goods physical examination.
(4) Imported goods prohibited or limited, may be cleared from the customs zone or other place treated the same as TPS only after the obligatory requirements have been complied with the relevant technical agency.
(1) The Head of Customs Office may grant approval for imported goods clearance being requested for the purpose of obtaining exemption or dispensation facilities for import duty and tax in the context of import and/or excise using pending of payment, prior to decision on exemption or dispensation is stipulated.
(2) In the context of rush handling imported goods may be cleared as imported goods far use, after the complete customs document has been delivered,
(3) At clearance of goods as intended in paragraphs (1) and (2), the importer shall be obliged to provide guarantee in the amount equivalent to the import duty and tax in the context of import and/or excise.
The Director General shall further govern the technical provisions required for the implementation of this regulation.
By the time this Regulation of the Minister of Finance takes effect, the provision in Decision of the Minister of Finance No. 453/KMK.04/2002 concerning Procedure of Customs System an Import that is amended several times and the last amended by Decision of the Minister of Finance No. 112/KMK.04/2003 to the extents it concerns import for use, shall be declared null and void.
This Regulation of the Minister of Finance shall take effect on 15 December 2007.
For public cognizance this Regulation of the Minister of Finance shall be announced by publishing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On 22 November 2007
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI