THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING CORPORATE BLOCKING IN THE CUSTOMS AREA
(1) Blocking shall be an act taken by a customs and excise officer of not to attend to activities linked with imports and exports and the settlement of goods conducted by a company;
(2) A company shall be a statutory body or an individual running a business as an importer, an exporter or a company providing customs service settlement (PPJK);
(3) A corporate address shall be the address of a company as set forth in the import manifest (PIB), the export manifest (PEB), the taxpayer code No. (NPWP), a trade business license (SIUP), Export Identification No. (APE) and Import Identification No./Limited Import Identification No. (API/APIT);
(4) A relevant government agency shall be the ministry of industry and trade, the attorney general, the police of the state of the Republic of Indonesia, the directorate general of taxation and other government agencies related with import and export activities.
Officials authorized to execute and lift blocking shall be:
A company shall be blocked if:
(1) A company fulfilling the criteria as meant in Article 3 can be directly subjected to blocking by an authorized official with the issuance of a letter as in the specimen given in attachment I or II or III or IV to this decision.
(2) In the event that the blocking is executed by the head of a service office, the head of the service office shall inform the said blocking and the data of the company subjected to blocking and the reasons to the section heads and functional officials examining documents to follow up the said blocking and to the head of the regional office overseeing him with a copy to the management of the said company. Further, the head of the regional office shall inform this to all other heads of service offices in his territory in order that blocking may be executed and also to the head office, in this case the director for prevention and investiga-tion, so that the blocking can be executed on a national scale.
(3) In the event that the blocking is executed by the head of a regional, the head of the regional office shall inform the said blocking and the data of the company subjected to the blocking along with the reasons to all heads of service offices under his charge and to the head office, in this case the director for prevention and investigation in order that national-scale blocking shall be executed and its copy shall be sent to the man-agement of the company concerned.
(4) In the event that the blocking is executed by the director general/director for prevention and investigation, the director for prevention and investigation shall inform the said blocking and the data of the company subjected to the blocking along with the reasons to all heads of regional offices and the copy shall be sent to the management of the company concerned. Further the head of the regional office shall inform to all heads of service offices in his territory that blocking must be executed.
Blocking of companies owing to Article 3 letter b and/or letter c can be conducted automatically by the computer at the local service office, and if deemed necessary, a request may be made to the director of prevention and investigation that nation-wide blocking shall be executed.
Blocking of a company shall be lifted if:
(1) A company which is subjected to blocking can file a request for the lifting of blocking to the official executing the blocking by presenting evidences which can abort reasons used as the basis for the blocking.
(2) If the result of an examination of the application as meant in sub-article (1) shows that there is an evidence which can abort the reason for the blocking, the blocking shall be lifted.
(3) in the event that the lifting of blocking is executed by the head of a service office, the hl-ad of the service office shall inform the lifting of the said blocking and the data of the company whose blocking has been lifted along with the reasons to action heads and functional officials examining documents to follow up the lifting of the blocking and the head of a regional office overseeing him and the management of the company concerned. Further, the head of a regional office shall inform to all head of other service offices in his territory in order that the blocking may be lifted and to the head office, in this case the director for prevention and investigation, in order that the blocking shall be revoked on a national scale.
(4) In the event that the lifting of the blocking is executed by the head of a regional office, the head if a regional office shall inform this lifting of blocking on the data of the company whose blocking is revoked along with the reasons to all heads of services offices under his change and to the head office, in this case, the director for prevention and investigation in order that nation-wide lifting of the blocking may be executed and the copy is sent to the management of the company concerned.
(5) In the event that the lifting of the blocking is conducted by the director general/director for prevention and investigation, the director for prevention and investigation shall inform the lifting of the said blocking and the data of the company whose blocking is lifted along with the reasons to all heads of regional offices and the copy shall be sent to the management of the company concerned, further the head of the regional office shall inform to all heads of service offices in his territory that the blocking shall be lifted.
The lifting of blocking shall be executed by an official issuing the blocking or the immediate superior of the official issuing the blocking by means of issuing a letter about the lifting of the blocking in line with the specimen given in Attachment V or VI or VII or VIII to this decree.
In the framework of creating a conducive atmosphere/climate of business by prioritizing of interest of the state’s finance, a company subjected to blocking may have the blocking lifted temporary and on a limited basis by the director for prevention and investigation after an approval has been obtained from the director general or a recommendation from the head of a regional office. The provision on the granting of limited temporary lifting of the blocking as meant in sub-article (1) shall be regulated in Articles 10 and 11.
(1) Limited temporary lifting of blocking shall be given for a period of not longer than 3 months as from the date of issuance.
(2) Limited temporary lifting of blocking shall be intended only for the settlement of importation of imported goods which have already been shipped from the country of origin and/or the dispatching country or which have already been unloaded at the harbor prior to the executing of the blocking.
(3) A list if goods which have already been shipped or unloaded as meant in sub-article (2) shall be attached at the time when the importer/PPJK concerned files a request for limited temporary lifting of blocking.
(4) If the period of time as meant in sub-article (1) is yet to expire, while the customs obligations of the goods as referred to in sub-article (2) have been entirely fill filled, the head of a service office shall report this to the director for prevention and investigation so that the limited temporary lifting of blocking shall be canceled.
(5) The granting of limited temporary lifting of blocking by the director for prevention and investigation shall be effected with the issuance of a letter about the limited temporary lifting of blocking as in the specimen given in Attachment IX to this decision.
(1) Limited temporary lifting of blocking can be reviewed/canceled if in the implementation of the settlement of customs obligations regarding the objects as meant in Article 10 sub-article (2) , irregularities/violations can be proved.
(2) If within a period of three months as from the date of issuance of the limited temporary lifting of blocking, it turns out that there are still the goods as meant in Article 10 sub-article (3) whose customs obligations are yet to be settled, this limited temporary lifting of blocking can be extended for one more time for a period of one month after an approval from the director general has been obtained.
(3) During the period of limited temporary lifting of blocking the services gi8en to import documents of the recipient of the limited temporary lifting of blocking shall be along the red lane.
(4) If the result of an examination of the documents and/or customs manifest and/or physical inspection of the goods put forward by the recipient of the limited temporary lifting of blocking shall result in surcharges (underpaid import duties and/or levies in the framework of import), the said goods can be released after the surcharges have been paid up or the collateral placed.
(5) A review/cancellation of the limited temporary lifting of blocking by the director general or the director for prevention and investigation shall be implemented by means of issuing a letter of cancellation of the limited temporary lifting of blocking as in the specimen giver in Attachment X to this decision.
(1) A company which moves to a new address its address shall be obligated to notify the head of a service office with a copy to the head of a regional office and the director for prevention and investigation immediately after the change of address has been effected, the old and the new addresses, the NPWP, the APE, the API/APIT, the telephone number, the facsimile number and the e-mail address (if any).
(2) company which has moved to and occupies an office at a new address shall be given a chance to notify the NPWP, the SIUP, the APE and the API/APIT at the latest sixty working days after occupying the new office to the office of customs and excise service with a copy to the regional office and the director for prevention and investigation.
(3) If within the period of time as meant in sub-article (2) is not observed, the said company shall be subject to blocking.
(4) A company which is subjected to blocking as meant in sub-article (3) may apply an application for the lifting of blocking while processing the new NPWP, APE and API/APIT.
(5) Lifting of blocking as meant in sub-article (4) shall be granted by the` director general or the director for prevention and investigation or the head of a regional office for a maximum period of sixty working days.
(6) If the period of time as meant in sub-article (5) is not observed, the said company shall be subjected to blocking.
(1) The administration of the data of a company subjected to blocking shall be conducted by:
(2) The administration as meant in sub-article (1) shall encompass the name, the address, the NPWP of the company, the number and date of the letter effecting the blocking, the reason for blocking, the number and date of the letter lifting the blocking, limited temporary lifting of blocking, cancellation of limited temporary lifting of blocking and notes connected with blocking/lifting of blocking.
(1) In the event that the computer system at the head office of the director general of customs and excise and/or the regional office of customs and excise is that of an on-line system integrated with the customs and excise service offices, either corporate blocking or lifting of blocking can be conducted directly through the computer at these offices while the letter effecting the blocking or one on lifting of the blocking shall continue to be issued.
(2) Blocking of a company issued by the director general or the director fcr prevention and investigation shall be applicable nation-wide.
(3) To safeguard the state's rights, the director for prevention and investigation shall, without being asked by the head of the service office of customs and excise or the head of a regional office of customs and excise issuing the blocking may execute the blocking nationwide after obtaining a blocking notice from the head of a service office of customs and excise and/or the head of a regional office concerned.
(1) A proposal for audit may be made for a company whose blocking has been lifted.
(2) A company which has been subjected to blocking prior to the stipulation of this decree shall be deemed as being subjected to blocking on the basis of this decision.
This decision shall take effect as from the date of stipulation.
Stipulated in Jakarta
On February 07, 2001
DIRECTOR GENERAL
sgd
Dr. PERMANA AGUNG D, MSc
Attachment to DECISIONOF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. KEP-14/BC/2001