REGULATION OF THE MINISTER OF FINANCE
No. 241/PMK.04/2009

CONCERNING
THE AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE No. 46/PMK.04/2009 CONCERNING CUSTOMS NOTIFICATION IN THE FRAMEWORK OF THE ENTRY AND RELEASE GOODS INTO AND FROM AREAS ARE APPOINTED AS FREE TRADE AREAS AND FREE PORTS

BY THE GRACE OF ALMIGHTY GOD
MINISTER OF FINANCE,

Considering:

a. that in the framework of supporting the enhancement of service for the entry and release of goods into and from areas are appointed as free trade areas and free ports, it is necessary to improve Regulation of the Minister of Finance No. 46/PMK.04/2009 concerning Customs Notification in the Framework of the Entry and Release Goods Into and From Areas are Appointed as Free Trade Areas and Free Ports;

b. that based on consideration as intended in a, it is necessary to stipulate Regulation of the Minister of Finance concerning the Amendment to Regulation of the Minister of Finance No. 46/PMK.04/2009 concerning Customs Notification in the framework of the entry and release goods into and from areas are appointed as free trade areas and free ports;

In view of:

1. Government Regulation No. 2/2009 concerning Customs, Tax, and Excise Treatment as well as supervision Over the Entry and Release Goods into and from and in the Areas are appointed as Free Trade Areas and Free Ports (Statute Book No. 15/2009, Supplement to Statute Book No. 4970);

2. Presidential Decree No. 84/P/2009;

3. Regulation of the Minister of Finance No. 46/PMK.04/2009 concerning Customs Notification in the Framework of the Entry and Release Goods Into and From Areas are Appointed as Free Trade Areas and Free Ports;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING THE AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE No. 46/PMK.04/2009 CONCERNING CUSTOMS NOTIFICATION IN THE FRAMEWORK OF THE ENTRY AND RELEASE GOODS INTO AND FROM AREAS ARE APPOINTED AS FREE TRADE AREAS AND FREE PORTS

Article I

Several provisions in Regulation of the Minister of Finance No. 46/PMK.04/209 concerning Customs Notification in the Framework of the Entry and Release Goods Into and From Areas are Appointed as Free Trade Areas and Free Ports shall be amended as follows:

1. Provision of Article 5 paragraph (3) shall be amended by supplementing 1 (one) paragraph namely point e, so Article 5 reads as follows:

"Article 5

(1) Customs Notification of goods transportation as intended in Article 4 a consists of:

• a. Customs Notification of goods transportation to Free Areas, using inward manifest with code BC 1.1;
• b. Customs Notification of goods transportation from Free Areas, using outward manifest with code BC 1.1;

(2) Customs Notification of goods entered Free Trade as intended in Paragraph 4 b consists of:

• a. Customs Notification of entry of goods from outside of Customs Area to Free Areas;
• b. Customs Notification of entry of goods from Bonded Hoarding Place to Free Areas;
• c. Customs Notification of entry of goods from other Free Areas to Free Areas;
• d. Customs Notification of entry of goods from Other Places in Customs Area into Free Areas;

(3) Customs Notification of the release of goods from Free Areas as intended in Paragraph 4 c consists of:

• a. Customs Notification of release of goods from Free Areas to outside of Customs Areas;
• b. Customs Notification of the release of goods from Free Areas to Bonded Hoarding Place;
• c. Customs Notification of the release of goods from Free Areas to Other Free Areas;
• d. Customs Notification of the release of goods from Free Areas to Other Place in Customs Areas;
• e. Customs Notification of the release of goods resulting from outside of Customs Area from Free Area to be transported to Temporary Hoarding Place in Customs Areas in other Customs Office through port or airport appointed by the Area Management Board or other Temporary Hoarding Place in Free Areas."

2. Provision of Article 6 is amended by supplementing 1 (one) paragraph, namely paragraph (4), so that the Article 6 entirely reads as follows:

"Article 6

(1) Customs Notification as intended in Article 5 paragraph (2) a and paragraphs (3) a and d, shall be submitted in 1 (one) format of PPFTZ with code PPFTZ-01.

(2) Customs Notification as intended in Article 5 paragraphs (2) b and c, as well as paragraphs (3) b and c, shall be submitted in 1 (one) format of PPFTZ with code PPFTZ-02.

(3) Customs Notification as intended in Article 5 paragraph (2) d shall be submitted in PPFTZ format with code PPFTZ-03.

(4) Customs Notification as intended in Article 5 paragraph (3) e shall be submitted in PPFTZ format with code PPFTZ-04."

3. Between Article 7 and Article 8 is inserted 1 (one) paragraph, namely Paragraph 7 A, which read as follows:

"Article 7 A

Model of form, contents and procedure for filling PPFTZ as intended in Article 6 paragraph (4) shall be in accordance with the provisions as intended in Attachment IV."

4. Provision of Article 13 paragraph (2) is amended and between paragraph (1) and paragraph (2) is inserted 1 (one) paragraph, namely paragraph (1A), so that Article 13 entirely reads as follows:

"Article 13

(1) Entrepreneurs or their proxies may submit application for rectifying data mistake in the submitted PPFTZ.

(1A) Application as intended in paragraph (1) shall be rejected in case of:

• a. goods are released from Customs Area;
• b. The mistake being found by customs and excise official; or
• c. Already securing stipulation from customs and excise official.

(2) Procedures for rectifying the data about PPFTZ as intended in paragraph (1) shall be in accordance with the provisions of legislation concerning rectification of mistake in customs notification data."

5. Provision of Article 15 paragraph (1) is amended by supplementing 2 (two) paragraphs, namely paragraph m and n, so that Article 15 entirely reads as follows:

"Article 15

(1) Customs Complementary Documents used for fulfilling customs liabilities in free areas in relation with the entry and release of goods to and from Free Areas are:

• a. Invoice;
• b. Packing List;
• c. Bill of Lading/Airway Bill;
• d. Domestic or overseas insurance policy;
• e. Payment form of Import Duty, VAT, Income Tax Article 22 and Excise;
• f. Guarantee Receipt (BPJ) or Guarantee Receipt Form (STTJ);
• g. Contract of Work;
• h. Payment Form;
• i. License as entrepreneur in Free Area from Area Management Board;
• j. Power of Attorney of Customs Settlement from entrepreneur to PPJK in case of notifier is PPJK.
• k. Decision on the exemption or relief of import duty;
• l. Recommendation or license/approval from related agency;
• m. Notification of the entry/release or certain transaction goods (PPBTT);
• n. Excise documents.

(2) Procedures for examining customs complementary documents as intended in paragraph (1) shall be in accordance with the provisions governing customs audit procedures in Free Area."

6. Provision of Article 16 paragraph (1), paragraph (2) and paragraph (3) are amended and paragraph (4) is abolished, so that Article 16 reads as follows:

"Article 16

(1) The entrepreneurs or their proxies shall be obliged to give up original documents as Customs Notification Documents as intended in Article 15 paragraph (1).

(2) Entrepreneurs or their proxies granting Customs Complementary Documents resulting from printout of photocopy machine, facsimile machine, electronic media such as e-mail or teleprinter may be accepted as Customs Complementary Documents with following provisions:

• a. entrepreneur or their proxies make a statement addressed to Head of Customs Office for the whole entry or release executed in Free Areas;
• b. in statement as intended in paragraph (2) a, entrepreneurs or their proxies certify that:
• 1) The whole hard copies of Customs Complementary Documents resulting from photocopy machine, facsimile machine, electronic media such as e-mail or teleprinter are recognized as original documents if they have sealed "ORIGINAL" and corporate stamp; and
• 2) The whole hard copies of Customs Complementary Documents resulting from photocopy machine, facsimile machine, electronic media such as e-mail or teleprinter constitutes legal evidences throughout Indonesia's territory in case of the occurrence of judicial process between the Directorate General of Customs and Excise and the entrepreneurs.

(3) Customs Complementary Documents as intended in paragraph (1) and paragraph (2) may be accepted as official documents after securing approval from Head of Customs Office.

(4) Abolished."

7. Between Article 18 and Article 19 is supplemented 1 (one) Article, namely Article 18A, which reads as follows:

"Article 18A

In case Service Computer System being not yet usable for the customs notification as governed in this Ministerial Regulation, customs service shall be provided by using Service Computer System available in Customs Office."

8. Attachment IV as intended in Article 7 A shall be as stipulated in Attachment I of this Ministerial Regulation, which constitutes as integral part of this Ministerial Regulation.

Article II

1. Following the enforcement of this Ministerial Regulation, customs treatment related with customs notification in the framework of the entry and release of goods into and from areas already appointed as Free Trade Areas and Free Ports, which is is executed by Customs Office in Free Trade Areas and Free Ports as from April 1, 2009 to date before this Ministerial Regulation is promulgated shall be declared to remain effective as long as it does not contravene this Ministerial Regulation.

2. This Ministerial Regulation come into force as from the date of promulgation.

3. For Public cognisance, this Ministerial Regulation shall be promulgated by placing it in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on December 30, 2009
MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI