a. that according to the provision of Article 10B paragraph 2 c of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, on import goods that shall be dismissed as the import goods to be used after delivering the complementary document of customs and guarantee;
b. that based on consideration as intended in paragraph a and in the framework to implement the provision of Article 10B paragraph (5) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, it is necessary to stipulate the Regulation of Minister of Finance concerning Release of Imported Goods By Rush Handling;
1. Law No. 10/1995 concerning Customs (Statute Book 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. 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. Presidential Decree No. 20/P/2005;
THE REGULATION OF THE MINISTER OF FINANCE CONCERNING RELEASE OF IMPORTED GOODS BY RUSH HANDLING.
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 Office is office within the environment of Directorate General of Customs and Excise where the customs obligation is fulfilled according to the provision of Customs Law.
3. Minister is a Minister of Finance.
4. Director General is the Director General of Customs and Excise.
5. Import is an activity to enter the goods into the Customs Area.
6. Complementary document of customs is all documents used as the complement of customs declaration, such as Invoice, Packing List, Bill of Lading/Airway Bill, Manifest and other related documents.
7. Rush handling is the customs service provided for certain imported goods because their characteristics need rush handling for the release from the customs area.
8. Custom and Excise Officer is an employee of Directorate General of Customs and Duty who is appointed in certain position to execute certain duty based on Customs Law.
(1) Imported goods that because of their characteristic need rush handling shall be released from the customs area before submitting import customs declaration.
(2) The Imported goods as intended in paragraph 1 shall be released from the customs area after delivering the complementary document of customs and guarantee.
(3) The guarantee as intended in paragraph 2 shall be delivered to the head of customs office as much as the amount of import duty, excise and taxes in the framework of the import.
(4) The guarantee as intended in paragraph 3 shall be in the form of guarantee for each importation activity or for certain period.
Rush handling as intended in Article 2 is given to the import goods in the form of:
(1) To obtain the rush handling on the goods as intended in Article 3, the importer shall propose the application to the officer of customs and excise that is enclosed with the complement document of customs and guarantee.
(2) On the application as intended in paragraph (1), the customs and excise officer gives approval or rejection to release goods.
(3) On the goods as intended in Article 3, physical inspection is applied and the entire provisions ruling the prohibited and restricted goods apply.
(1) The Importer as intended in Article 4 paragraph (1), is obliged to give delivery the customs notification of import and pay import duty, excise and tax in the framework of the import within the period time for 3 (three) working days after the import goods are released.
(2) The Imported goods as intended in Article 3 paragraph a and paragraph b are settled by special import customs declaration.
(3) Importer not paying the import duty, excise and taxes in the framework of the import on the imported goods as intended in Article 3 for the period as intended in paragraph (1), is obliged to pay the import duty, excise and taxes in the framework of the import and is subject to administrative sanction in the form of fine amounting to 10% (ten percent) of the import duty payable.
(4) In case of the import duty, excise and taxes in the framework of the import as intended in paragraph (3) being not paid, the guarantee is disbursed and rush handling shall not be given until the obligation is fulfilled.
Further provision concerning rush handling procedure is regulated by a Regulation of Director General.
This regulation of the Minister of Finance shall take effect dated December 15, 2007.
For public cognizance, this Regulation of the Minister of Finance shall be published by placing it in State Gazette of Republic of Indonesia.
Stipulated in Jakarta
On November 22, 2007
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI