that in the framework to implement the provisions of Article 21 paragraph (3) and Article 22 paragraph (3) of Government Regulation No. 2/2009 concerning Customs, Taxation and Excise Treatment as well as Supervision over the Entry and Releasing of Goods Into and From as well as In Areas Already Appointed as Free Trade Areas and Free Ports, it is necessary to stipulate a Regulation of the Minister of Finance concerning Customs Declaration in the Framework of the Entry and Releasing of Goods Into and From Areas Already Appointed As Free Trade Areas and Free Ports;
1. Law No. 6/1983 concerning General Provisions and Procedures of Taxation (Statute Book No. 49/1983, Supplement to Statute Book No. 3262) as amended several times, the latest by Law No. 16/2000 (Statute Book No. 126/2000, Supplement to Statute Book of the Republic of Indonesia No. 3984);
2. Law No. 7/1983 concerning Income Tax (Statute Book No. 50/1983, Supplement to Statute Book No. 3263) as amended several times, the latest by Law No. 36/2008 (Statute Book No. 133/2008, Supplement to Statute Book No. 4893);
3. Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (Statute Book No. 51/1983, Supplement to Statute Book No. 3264) as amended the latest by Law No. 18/2000 (Statute Book No. 128/2000, Supplement to Statute Book of the Republic of Indonesia No. 3984);
4. 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);
5. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement of Statute Book No. 3613) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
6. Law No. 36/2000 concerning Stipulation of Government Regulation In Lieu of Law No. 1/2000 concerning Free Trade Areas and Free Ports to become a Law (Statute Book No. 251/2000, Supplement to Statute Book No. 4053) as amended by Law No. 44/2007 (Statute Book No. 130/2007, Supplement to Statute Book No. 4775);
7. Law No. 55/2008 concerning Imposition of Export Levy on the Exported Goods (Statute Book No. 116/2008, Supplement to Statute Book No. 4886);
8. Government Regulation No. 2/2009 concerning Customs, Taxation, and Excise Treatment as well as Supervision over the Entry and Release of Goods Into and From as well as In Areas Already Appointed as Free Trade Areas and Free Ports (Statute Book No. 15/2009, Supplement to Statute Book No. 4970);
6. Presidential Decree No. 20/P/2005;
REGULATION OF THE MINISTER OF FINANCE CONCERNING CUSTOMS DECLARATION IN THE FRAMEWORK OF THE ENTRY AND RELEASING OF GOODS INTO AND FROM AREAS ALREADY APPOINTED AS FREE TRADE AREAS AND FREE PORTS
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. Free Trade Area and Free Port hereinafter called as Free Area is an area located in the jurisdiction of the Unitary State of the Republic of Indonesia that is separate from the customs area so as to be free from Import Duty, Value Added Tax, Sales tax on Luxury Goods and excise.
3. Customs Zone is an area with certain borders at seaport, airport or other place stipulated for the traffic of goods that is fully under supervision of the Directorate General of Customs and Excise.
4. Customs Area is the territory of the Republic of Indonesia, covering mainland, waters and space above it, as well as other places in the exclusive economic zone and continent shelf wherein the customs law applies.
5. Customs Declaration is a statement made by person in the framework of executing customs obligations in the form and requirements stipulated in the Customs Law.
6. Customs Obligation is all activities in the customs field, which must be done to abide by the provisions in the Customs Law.
7. Temporary Hoarding Place is a building and/or yard or other place treated such that in customs area, which is used for hoarding goods temporarily before the goods are loaded or taken out.
8. Customs Declaration of Free Trade Zone hereinafter abbreviated as PPFTZ is a document of Customs Declaration used in the framework of the entry of goods into Free Area or releasing of goods from Free Area.
9. Customs Complementary Document is all documents used as customs complementary documents, such as Invoice, Bill of Lading/Airway Bill, Packing List and other documents required in the framework of fulfilling customs obligations.
10. Director General is the Director General of Customs and Excise.
11. Customs and Excise Official is an employee of the Directorate General of Customs and Excise, who is appointed in certain position to execute certain tasks based on the Customs Law.
12. Customs Office in Free Area hereinafter called as Customs Office is an office within the Directorate General of Customs and Excise in Free Area where the customs obligation is fulfilled.
(1) On the entry and releasing of goods into and from Free Area shall fulfill Customs Obligation.
(2) The Customs Obligation shall be fulfilled in Customs Office by using Customs Declaration.
(1) Customs Declaration as intended in Article 2 paragraph (2) can be submitted by writing in the form or in the form of electronic data.
(2) Customs Declaration as intended in paragraph (1) can be submitted by following means:
(3) Writing in the form or electronic data as intended in paragraph (1) are legitimate evidence according to the Customs Law.
Customs Declaration as intended in Article 2 paragraph (1) consists of:
(1) Customs Declaration of transportation of goods as intended in Article 4 paragraph a. consists of:
(2) The Customs Declaration of the entry of goods into Free Area as intended in Article 4 paragraph b shall consist of:
(3) Customs Declaration on the release of goods from Free Area as intended in Article 4 paragraph c. shall consist of:
(1) The Customs Declaration as intended in Article 5 paragraph (2) a. as well as paragraph (3) a. and d. shall be submitted on 1 (one) format of PPFTZ with code PPFTZ-01.
(2) The Customs Deciaration as intended in Article 5 paragraph (2) b. and c., as well as paragraph (3) b. and c. shall be submitted in 1 (one) format of PPFTZ with code PPFTZ-02.
(3) The Customs Declaration as intended in Article 5 paragraph (2) d. shall be submitted on the format of PPFTZ with code PPFTZ-03.
(1) Model of form, content, procedures for filling and submitting as well as administering customs declaration of the transportation of goods as intended in Article 5 paragraph (1) shall be in accordance to the provisions of legislation ruling the delivery of notification about the planned arrival of carrier, inward manifest and outward manifest in Free Area.
(2) Model of form, content and procedures for filling PPFTZ as intended in Article 6 paragraph (1) shall be in accordance to the provision as set forth in Attachment I to this Ministerial Regulation.
(3) Model of form, content and procedures for filling PPFTZ as intended in Article 6 paragraph (2) shall be in accordance to the provision as set forth in Attachment II to this Ministerial Regulation.
(4) Model of form, content and procedures for filling PPFTZ as intended in Article 6 paragraph (3) shall be in accordance to the provision as set forth in Attachment III to this Ministerial Regulation.
(5) Attachment I as intended in paragraph (2), Attachment II as intended in paragraph (3), and Attachment III as intended in paragraph (4) are integral part of this Ministerial Regulation.
(1) PPFTZ as intended in Article 6 is made in a form with following provisions:
(2) PPFTZ as intended in paragraph (1) shall be submitted to the customs office in quadruple with the following purpose:
(1) PPFTZ as intended in Article 6 shall be filled completely by using Indonesian language, Latin letter and Arabic figure.
(2) Filling of PPFTZ as intended in paragraph (1) may be filled in English in case of:
(1) In the framework of administering PPFTZ and customs complementary documents used for fulfilling customs obligation, Customs Note Book (BCP) shall be used.
(2) BCP as intended in paragraph (1) may be in the form of:
(3) In case of the stipulated requirements being already fulfilled, the submitted PPFTZ as intended in Article 6 shall be given a registration number based on Customs Note Book (BCP).
(1) PPFTZ as intended in Article 6 shall be submitted by Persons/Entrepreneurs in case of the Customs Declaration as intended in Article 5 paragraph (2) and (3).
(2) In case of the settlement of PPFTZ as intended in paragraph (1) being not done personally, Entrepreneurs may authorize the settlement to customs settlement service providers.
(3) The customs settlement service providers as intended in paragraph (2) shall be registered at the Directorate General of Customs and Excise and have Basic Number of Customs Settlement Service Provider (NP-PPJK).
(1) On the PPFTZ document as intended in Article 6 shall be examined.
(2) Procedures for the document examination as intended in paragraph (1) shall be in accordance with the provisions ruling procedures for customs inspection in Free Area.
(1) Entrepreneurs or their proxies may submit application for changing mistake data in the submitted PPFTZ.
(2) Procedures for changing data of PPFTZ as intended in paragraph (1) shall be in accordance with the provisions ruling procedures for changing data about PPFTZ in Free Area.
Heads of Customs Offices shall distribute the document as intended in Article 6 in accordance with the effective provisions of legislation ruling procedures for distributing and administering documents.
(1) Customs complementary documents used for fulfilling customs obligation in free area with respects to the entry and releasing of goods into and from free area shall be among others:
(2) Procedures for examining customs complementary documents as intended in paragraph (1) shall be in accordance with the provisions ruling procedures for customs inspection in free area.
(1) In case of entrepreneur being obliged to give up original customs complementary documents, the original customs complementary documents shall mean every customs complementary document written/typewritten/printed and signed by person authorized to release document with or without corporate Seal.
(2) Customs complementary documents resulting from printouts of electronic media, such as e-mail or teleprinter may be acceptable as customs complementary documents with the provision that:
(3) In the statement as intended in paragraph (2), entrepreneurs shall certify that:
(4) Based on the centralized statement as intended in paragraph (2) a, the Director of Customs Technic of Directorate General of Customs and Excise, shall submit it to Head of Customs Office in Free Area.
With the enforcement of this regulation, the provisions governed in Regulation of the Minister of Finance No. 155/PMK.04/2008 concerning Customs Declaration shall remain effective unless otherwise stipulated by this regulation.
With the enforcement of this regulation, Regulation of the Minister of Finance No. 103/PMK.04/2006 concerning the Use of Customs Declaration of Single Administrative Document at Batam, Bintan and Karimun Islands shall be revoked and declared null and void.
This Ministerial Regulation shall come into force as from April 1, 2009.
For public cognizance, the regulation shall be announced by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on March 5, 2009
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI