DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. KEP-83/BC/2002

ON
AMENDMENT TO THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. KEP-78/BC/1997
ON
THE IMPLEMENTING GUIDANCE FOR THE SETTLEMENT OF GOODS
CARRIED BY PASSENGERS, CREW MEMBERS AND BORDER CROSSERS, GOODS SENT
BY EXPRESS COURIER AND GOODS SENT BY POST

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

That as a follow up of the comprehensive evaluation to the implementation of Law No. 10/1995 on Customs, it is necessary to improve the Decision of the Director General of Customs and Excise No. KEP-78/BC/1997 On Implementing Guidance For the Settlement of Goods Carried By Passengers, Crew Members And Border Crossers, Goods Sent By Forwarding Agents And Goods Sent By Post.

In view of:

a. Law No. 6/1983 on General Rules and Procedure of Taxation (Statute Book of 1983 No. 49, Supplement to Statute Book No. 3262) as amended by Law No. 9/1994 (Statute Book of 1994 (Statute Book of 1994 No. 59, Supplement to Statute Book No. 3566);
b. Law No. 7/1983 on Income Tax (Statute Book of 1983 No. 50, Supplement to Statute Book No. 3263) as amended by Law No. 10/1994 (Statute Book 1994 No. 60, Supplement to Statute Book No. 3567);
c. Law No. 8/1983 on Value Added Tax and Sales Tax On Luxury Goods (Statute Book of 1983 No. 51, Supplement to Statute Book No. 3264) as amended by Law No. 11/1994 (Statute Book of 1994 No. 61, Supplement to Statute Book No. 3568);
d. Law No. 10/1995 on Customs (Statute Book of 1995 No. 75, Supplement to Statute Book of 1995 No. 3612);
e. Law No. 11/1995 on Excise (Statute Book of 1995 No. 76, Supplement to Statute Book of 1995 No. 3613);
f. Government Regulation No. 21/1996 dated April 2, 1996 on Discipline Action in the field of Customs (Statute Book of 1996 No. 36, Supplement to Statute Book of 1996 No. 3626);
g. Government Regulation No. 22/1996 dated April 22, 1996 on Imposition of Administrative sanctions in the Field of Customs (Statute Book of 1996 No. 37, Supplement to Statute Book of 1996 No. 3267);
h. Government Regulation No. 55/1996 dated August 23, 1996 on Searching of Criminal Offence in the field of Customs and Excise (Statute Book of 1996 No. 85, Supplement to Statute Book of 1996 No. 3651);
i. Decree of the Minister of Finance of the Republic of Indonesia No. 232/KMK.05/1996 dated 1 April 1996 on Procedure of Payment and Remittance of Import Duty, Excise, Administrative Penalty, Interest and Taxes in the framework of import;
j. Decree of the Minister of Finance of the Republic of Indonesia No. 243/KMK.05/1996 dated April 1, 1996 on Excise Exemption;
k. Decree of the Minister of Finance of the Republic of Indonesia No. 490/KMK.05/1996 dated July 31, 1996 on The Procedure for Importing Goods Carried by Passengers, Crew Members and Border Crossers, Goods Sent by Post and Goods Sent by Forwarding Agents;
l. Decree of the Minister of Finance of the Republic of Indonesia No. 574/KMK.05/1996 on Provisional Procedure of Import;
m. Decree of the Minister of Finance of the Republic of Indonesia No. 701/KMK.05/1996 dated December 24, 1996 on Customs Service Arrangement Enterprise;
n. Decree of the Minister of Finance of the Republic of Indonesia No. 453/KMK.04/2002 dated October 30, 2002 on Procedure of Customs in the Field of Import;
o. Decision of the Director General of Customs and Excise No. Kep-63/BC/1997 dated July 25, 1997 on Procedures of Establishment and Management of Importation and Exportation of Goods To and From the Bonded Zones.
p. Decision of the Director General of Customs and Excise No. KEP-78/BC/1997 On Implementing Guidance For the Settlement of Goods Carried By Passengers, Crew Members And Border Crossers, Goods Sent By Forwarding Agents And Goods Sent By Post;
q. Decision of the Director General of Customs and Excise No. 15/BC/1999 dated March 24, 1999 on General Guidelines for Implementation of Customs Procedure in the Field of Import.

DECIDES:

To stipulate:

DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON AMENDMENT TO THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NO. KEP-78/BC/1997 ON THE IMPLEMENTING GUIDANCE FOR THE SETTLEMENT OF GOODS CARRIED BY PASSENGERS, CREW MEMBERS AND BORDER CROSSERS, GOODS SENT BY EXPRESS COURIER AND GOODS SENT BY POST.

Article I

To amend several provisions in the Decision of the Director General of Customs and Excise No. KEP-78/BC/1997, namely:

1. To add several definitions specified in article 1, in CHAPTER I ON GENERAL PROVISION, as follows:

"17. Temporary Stockpiling (TPS) shall be a building and/or filed or other equivalent places in the Customs Area that is used to stockpile goods on temporary basis pending its transportation or release.
18. Bonded Stockpiling shall be a building, place, or area that fulfils certain requirements in the Customs Area that is used to stockpile, process, display, and/or provide goods for sale by obtaining special treatment in the filed of Customs , Excise, and taxation that can take the form of Bonded Zone, Bonded Warehouse, Entrepot for Display Purpose, or Free of Charge Stores."

2. To amend articles 11, 12, 13 and 14 on CHAPTER IV ON several definitions specified in article 1, in CHAPTER I ON GOODS SENT BY COURIER SERVICE COMPANY (PJT) , so that they entirely become read:

"Article 2

(1) Entrance of imported goods in the form of forwarded goods can be conducted through a Courier Service Company (PJT).

(2) Forwarded goods as meant in paragraph 1 are goods that are sent by certain senders abroad to certain recipients in home country as specified in the House AWB, provided that they must fulfil either the weight criteria not exceeding 20 kg net or the value (price) of goods.

(3) not exceeding FOB USD 5,000.00; and for destination of Bonded Stockpiling, no limitation on their weight ad value.

(4) PJT as meant in paragraph (1) must obtain approval of the Head of Customs Office to be able to carry out customs activities within the work area of the Customs Office.

(5) Approval as meant in paragraph (4) is given by the Head of Customs Office as per example in Attachment VII to this decision based on the application submitted by the relevant PJT as per example in Attachment I to this decision.

(6) PJT may carry out customs activities after providing cash deposit or bank guarantee the amount of which is determined by the Head of Customs Office.

Article 3

(1) Release of the imported goods through PJT can be conducted after presentation of PIBT BC 2.1 in 2 copies and or customs complementary documents that are attached with customs documents, such as: Bill of Lading or Air Way Bill, Invoice, Packing List and List of Imported Goods Per Master Airway Bill as per example in Attachment III of this decision.

(2) Release of the imported goods from customs area through PJT to the destination of Bonded Stockpiling Area shall be conducted after presentation of BC 2.3 by the PJT that is attached with Bill of Lading or Air Way Bill, Invoice, Packing List and List of Imported Goods Per Master Airway Bill as per example in Attachment III of this decision.

Article 4

(1) The Customs and Excise Official who release goods as contemplated in article 12 paragraph (1) shall carry out the following activities:

a. receiving PIBT dossiers and or customs complementary documents;
b. verifying PJT identity;
c. recording PIBT and or customs complementary documents in the BCP for PIBT and/or BCP for customs complementary documents and affixing registration serial No. from the related BCP;
d. conducting physical examination to goods;
e. determining classification and charging of the imported goods by using Indonesian Import Duty Rate Book (Buku Tarif Bea Masuk Indonesia/BTBMI);
f. determining the customs value;
g. calculating import duty and tax in the framework of import payable;
h. delivering PIBT dossiers and or customs complementary documents to PJT for payment of import duty and tax in the framework of import in accordance with stipulation of the Customs and Excise Official who conducts physical examination ;
i. Receiving back the PIBT dossiers and or customs complementary documents whose import duty and tax in the framework of import have been paid fully or whose cash deposit has been provided;
j. Matching the stipulated amount of import duty, excise and tax in the framework of import and those that are specified in the payment evidences or in its guaranty;
k. Issuing Letter of Approval of Release of Goods (SPPB) in 2 copies and delivering the second sheet to PJT for release of imported goods;
l. Delivering the first sheet of SPPB to the Customs and Excise Official who is in charge of manifest for closing of BC 1.1;
m. Delivering the import duty and tax in the framework of import that is received on that day to the Customs and Excise Official who administers the receiving;
n. Delivering the PIBT dossiers and or the customs complementary documents to the Customs and Excise Official who distributes the documents.

(2) Settlement of the imported goods through PJT to the destination of Bonded Stockpiling Area as contemplated in article 12 paragraph (2) shall be conducted as per Attachment IV to this decision.

(3) Entrance of Excisable Goods shall be settled based on the provisions applicable in the filed of excise.

Article 5

(1) The forwarded goods as meant in Article 11 paragraph (2) whose value does not exceed FOB USD50.00 (fifty US dollars) for each person per delivery, is exempted from import duty and tax in the framework of import.

(2) Import duty and taxes in the framework of import is imposed to any excess of FOB value limit as meant in paragraph (1).

(3) Payment for the outstanding import duty and tax in the framework of import, shall be made not later than 3 days as from the release of goods.

(4) Settlement of the forwarded goods that fails to comply with requirements as meant in article 11 paragraph (2) shall be subjected provisions on ordinary/common import and its settlement shall use PIB.

(5) To the forwarded goods as meant in article 14 paragraph (4), in the event of any inconsistency is found in the notification on quantity, type, and customs value, shall be subjected to administrative sanction in accordance with the prevailing provisions.

3. To amend attachment VI, VII and VIII to the Decision of the Director General of Customs and Excise No. KEP-78/BC/1997, to become To amend attachment I, II and to this Decision.

Article II

This Decision of the Director General of Customs and Excise shall come to effect as from the date of stipulation.

Stipulated in Jakarta
On November 22, 2002
Director General of Customs and Excise
sgd.
Eddy Abdurrachman

Attachment to DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. KEP-83/BC/2002

DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NO. KEP-83/BC/2002

ON AMENDMENT TO THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NO. KEP-78/BC/1997 ON THE IMPLEMENTING GUIDANCE FOR THE SETTLEMENT OF GOODS CARRIED BY PASSENGERS, CREW MEMBERS AND BORDER CROSSERS, GOODS SENT BY EXPRESS COURIER AND GOODS SENT BY POST