THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON TECHNICAL DIRECTIVES FOR CUSTOM PROCEDURES IN THE IMPORT FIELD.
In this decision of the Director General of Customs and Excise, what is meant by:
The transporter shall submit a declaration on the plan of the arrival of the transportation means or the schedule of the arrival of the transportation means to the official at the customs office of destination before the arrival of the transportation means.
The official can execute an inspection on the transportation means coming from outside the customs area.
(1) The transporter shall submit a customs declaration in the form of manifest (BC 1.1) on imported goods it transports to the official at the customs office.
(2) Apart from the manifest as meant in sub-article (1), the transporter shall submit a declaration to the official at the customs office in the form of:
(3) For transportation means coming from outside the customs area through land roads, the transporter shall submit a declaration in the form of the list of imported goods it transports to the official at the customs office.
(4) The transporter shall contain the manifest separately for imported goods to transported directly and/or indirectly with the destination of other Indonesian customs area and/or outside the customs area and submit together with the manifest as meant in sub-article (1).
(5) In the case that the transportation means does not transport imported goods, the transporter shall submit the nil manifest.
(6) For the transportation means imported for use, the transporter shall contain the said transportation means in the manifest as meant in sub-article (1).
The transporter can apply for the improvement of the manifest as meant in Article 4 as long as on:
The management of the submission of the plan of the arrival of the transportation means and a customs declaration in the form of the manifest is executed in accordance with the Decision of the Director General of Customs and Excise or the Management of the Submission of the Customs Declaration in the Form of the Plan of the Arrival of the Transportation Means, the Arrival of Imported Goods and the Embarkation of Exported Goods.
(1) The declaration on the plan of the arrival of the transportation means and the schedule of the arrival of the transportation means as meant in Article 2 al ready received by the official at the customs office is the approval of the unloading of imported goods.
(2) The head of the customs office or the official he appoints can postpone or cancel the approval as meant in sub-article (1) in the case that a ban is imposed for the entry of imported goods from a technical institution.
(1) The unloading of imported goods is executed at:
(3) At the longest 12 hours after the completion of the unloading of imported goods as meant in sub-article (1), the transporter shall submit the list of packages and/or containers or the volume of bulk goods already unloaded to the official at the customs office.
(4) (3) The submission of the declaration as meant in sub-article (2) is executed manually or through electronic media.
(5) The official can execute the supervision of the unloading of imported goods as meant in sub-article (1).
(1) The transporter who can not be responsible for unloading packages or containers or bulk goods in a volume less than declared, shall pay off import duty, excise and tax in the framework of import (PDRI) which must be paid together with administrative sanction in the form of fine.
(2) The transporter unloading the packages or containers or bulk goods in a volume larger than declared is imposed an administrative sanction in the form of fine.
(1) The piling up of imported goods whose customs obligation is not yet settled, can be executed at:
(2) At the longest 12 hours after the completion of the piling up, the businessman of the place as meant in sub-article (1), letter a shall submit the list of packages and/or containers or the volume of bulk goods already piled up to the official at the customs office supervising the said place.
(3) The submission of the declaration as meant in sub-article (2) is executed manually or through electronic media.
The businessman of the place as meant in Article 10, sub-article (1) who can not be responsible for the goods, which must be available at his piling place, shall pay off import duty, excise and PDRI which must be paid together its administrative sanction in the form of fine as regulated in Article 43 of Law No. 10/1995 on Customs Affairs.
The working system of the supervision of the unloading of imported goods at the customs area as meant in Article 8, sub-article (1), letter a and the piling up of imported goods at TPS as meant in Article 10, sub-article (1), letter a are as stipulated in Attachment I of this decision of the director general.
The moving of imported goods out of the customs area is executed with the purpose of being:
(1) The moving of imported goods for use out of the customs area is executed by using a customs declaration in the form of:
(2) For imported goods to be moved out of the customs area for being imported for use, the importer/PPJK prepares PIB based on complimentary customs documents and calculate by himself import duty, excise and PDRI which must be paid.
(3) For certain imported goods to be moved out of the customs area for being imported for use, the importer/PPJK submits PIBT to the official at the customs office.
(4) The working system of the moving out of imported goods as meant in sub-article (1), letter c, d and e out of the customs area for being imported for use, is stipulated in a separate decision of the director general.
(1) The submission of PIB to the customs office can be executed for every importation or periodically in a certain period.
(2) The submission of PIB can be executed manually or through electronic media.
(3) For the customs office already applying the customs electronic data exchange, the sending of PIB data is executed through computer in online connection with the system of the customs electronic data exchange.
(4) PIB and the slip of the payment of import duty, excise and PDRI are submitted to the official at the customs office, the place for moving out goods.
(5) The submission of PIB as meant in sub-article (2) can be executed before the concerned imported goods arrive at the seaport of destination.
(6) If when moving imported goods out of the customs area with PIB, the volume is found to be less than declared (accepted), the settlement of the said accepted goods is executed by using the previous PIB.
(1) The payment of import duty, excise and PDRI can be executed at a perception foreign exchange bank or the customs office, by means of:
(2) For the customs office already applying the system of the customs electronic data exchange, the payment of import duty, excise and PDRI is executed at the perception foreign exchange bank in online connection with the customs electronic data exchange located in the same city/region with the concerned customs office.
(3) For the customs office not yet applying the customs electronic data exchange, the payment of import duty, excise and PDRI is executed at the perception foreign exchange bank in the same city/region with the concerned customs office.
(4) The payment of import duty, excise and PDRI at the Customs and Excise Service Office can only be executed if there is not perception foreign exchange bank at the place.
(5) For the payment of import duty, excise and PDRI executed by the importer:
(6) Periodical payment is the way of the payment of import duty, excise and PDRI executed periodically and is only given to importers getting the facility of the priority lane.
(1) Based on the criteria stipulated, the official stipulates the lanes of the moving out of imported goods consisting of the red lane, the green lane and the priority lane.
(2) The stipulation of the lanes as meant in sub-article (1) is:
(3) The criteria as meant in sub-article (2) stipulates the form of customs inspection, that is:
(1) Imported goods as meant in Article 14, sub-article (1) can only be moved out of the customs area or other places within the supervision of the customs office after customs inspection is executed and approval on the moving out of goods is given by the government.
(2) Customs inspection as meant in sub-article (1) covers documents examination and physical inspection of goods.
(3) The physical inspection of goods as meant in sub-article (2) is executed effectively.
(4) For goods imported by importers included into the category of high risk, comprehensive customs inspection is executed to know the truth of the physic of the goods, classification, and customs value as well as requirements on importation set by the technical institution.
(5) Imported goods in the form of goods subject to excise which shall be stuck with the mark of paying off or excise supervision, can only be moved out of the customs office or other places under customs supervision after the obligation of sticking is met.
(6) Technical directives for the physical inspection of imported goods are further regulated in the circular of the director general on technical directives for the physical inspection of goods.
(1) For the security of the right of the government finance and guaranteeing the meeting of the existing provisions on import, the official executes examination on:
(2) The examination as meant in sub-article (1), letter a is completed in the period of maximally 30 (thirty) days since the date of the registration of PIB.
(3) The official can execute verification on PIB and PIBT as meant in sub-article (1) already given approval for the moving out of the goods.
(4) The result of the verification as meant in sub-article (3) is one of the criteria for the execution of audit in the field of customs.
(1) The working system of the settlement of imported goods with PIB in electronic through the network of the customs electronic data exchange is as stipulated in Attachment II of this decision of the director general.
(2) The working system of the settlement of imported goods in electronic through disc media is as stipulated in Attachment III of this decision of the director general.
(3) The working system of the settlement of imported goods with PIB in manual is as stipulated in Attachment IV of this decision of the director general.
(4) The working system of the settlement of imported goods for use by using PIBT is as stipulated in Attachment V of this decision of the director general, except that those whose moving out is executed through a mail services company is regulated in a separate decision of the director general.
(5) The working system of the settlement of imported goods with PIB in except is as stipulated in Attachment VI of this decision of the director general.
(1) The temporarily moving of imported goods out of the customs area is executed by using PIB and complimentary customs documents as well as payment slip and/or guarantee.
(2) The temporarily moving out of import goods brought by the passengers is executed by using PIBT and complimentary customs documents as well as payment slip and/or guarantee.
(3) The customs declaration as meant in sub-article (1) or sub-article (2) is submitted by the importer to the official at the customs office, the place for moving out goods.
(4) The amount of the guarantee as meant in sub-article (1) and sub-article (2) is:
(5) For temporary imported goods, the physical inspection of goods is executed.
(6) In the case that the result of the physical inspection of goods finds that the amount and/or kind of the goods are not in accordance with declaration in PIB or PIBT the importer shall submit an application for the improvement in temporary import approval and adjustment of the guarantee and/or the amount of the import duty, excise and PDRI which must be paid.
Temporary imported goods to be moved from the location of the supervision of the customs office to the location of the supervision of the other customs office, shall get license from:
(1) The importer shall re-export temporary imported goods at the latest on the date of the expiration of the temporary import license, by submitting export declaration (BC 3.0.) to the official at the customs office.
(2) For the temporary imported goods re-exported as meant in sub-article (1), physical inspection is executed.
(1) The moving of imported goods out of the customs area for being piled up at the bonded piling up place is executed by using the customs declaration submitted to the official at the customs office supervising the bonded piling up place.
(2) The approval for the moving out of the goods is given by the official at the customs office, the place for unloading and piling up goods if the amount, kind, number, mark as well as measurement of the package, or containers contained in the customs declaration with the packages or containers found to be relevant.
(3) The working system of the moving of imported goods out of the customs area through an entrusting service company for the destination of the bonded piling up place is regulated in a separate decision of the director general.
(4) The working system of the moving of imported goods for being piled up at the bonded piling up place is as stipulated in Attachment VII, letter A of this decision of the director general.
(1) The moving of imported goods out of the customs area for being transported to TPS in other customs area is executed by using a customs declaration (BC 1.2).
(2) The importer submits BC 1.2. and the guarantee of import duty, excise and PDRI to the official at the customs office where goods are unloaded.
(3) The approval for the moving out and/or loading of goods is given by the official as meant in sub-article (2) if the amount, kind, number, mark and measurement of packages or containers contained in BC 1.2. are found to be relevant with the concerned packages or containers.
(4) The working system of the moving out of imported goods for being transported to TPS in other customs area is as stipulated in Attachment VII, letter B of this decision of the director general.
(1) The moving of imported goods out of the customs area for being transported indirectly is executed by using a customs declaration (BC 1.2.) submitted by the transporter to the official at the customs office supervising the customs area where goods are unloaded.
(2) The approval for the moving out and/or loading of imported goods is given by the official as meant in sub-article (1) if the amount, kind, number, mark and measurement of packages or containers contained in BC 1.2. are found to be relevant with the concerned packages or containers.
(3) The working system of the moving out of imported goods for being transported indirectly is as stipulated in Attachment VII, letter C of this decision of the director general.
(1) For imported goods still in the customs area can be re-exported if they are:
(2) The provision as meant in sub-article (1) is not effective if for the said goods, PIB has been submitted and physical inspection of goods has been executed and finds that the amount and/or kind of goods are not the same.
(3) The importer submits an application for re-export to the official at the customs office by mentioning the reasons as meant in sub-article (1).
(4) Based on the approval of the head of the customs office, the importer or transporter fills in an export declaration (BC 3.0.) to the official at the customs office where goods are loaded.
(5) The approval for the moving out and/or loading of goods is given by the official as meant in sub-article (4) if the amount, kind, number, mark and measurement of packages or containers contained in BC 3.0 are found tu be relevant with the concerned packages or containers.
(6) The working system of the moving out of imported goods for being re-exported is as stipulated in Attachment VII, letter D of this decision of the director general.
(1) The official shall execute the prohibiting of:
(2) The prohibiting can not be executed for:
(3) The physical inspection of prohibited imported goods is executed by the official executing the supervision.
(4) The working system of the prohibiting of imported goods is as stipulated in a decision of the director general on the prohibiting of imported goods.
(1) For imported goods already getting SPPB, spot check can be executed when the goods are move out.
(2) For imported goods for being transported directly, transported indirectly, piled up at a bonded piling-up place and transported to a temporary piling-up place at the customs area, spot check can be executed when the goods are moved out.
(3) The spot check as meant in sub-article (1) and sub-article (2) is executed incidentally by an official executing the spot check.
(4) In the case that based on the result of the spot check as meant in sub-article (1), further check is needed, the physical inspection of imported goods is executed by the official executing the supervision.
(6) The working system of the spot check is as stipulated in a joint decision of the director general and inspector general of the Ministry of Finance on spot check.
(1) The official can issue note on intelligence result for imported goods whose importation, based on the result of intelligence analyses or other information, arise suspicion.
(2) Imported goods subject to note on intelligence result as meant in sub-article (1) are processed in ways as follows:
(3) The physical inspection of imported goods subject to note on intelligence result and for which SPPB is already issued, can be executed at the customs area or other place after getting the approval of the head of the customs office.
(4) For the result of the inspection as meant in sub-article (3):
(5) The working system of the issuance, distribution and settlement of note on intelligence result is as stipulated in a decision of the director general on note on intelligence result.
(1) For the customs office operating Hi-Co Scan, the physical inspection of goods can be executed through Hi-Co Scan.
(2) The Hi-Co Scan check as meant in sub-article (1) is executed for:
(3) Excepted from Hi-Co Scan check are:
(1) The priority lane is given to the importer meeting certain requirements.
(2) To get the priority lane as meant in sub-article (1), the importer submits an application to the director general through the head of the regional office.
(3) The requirements as meant in sub-article (1) are:
(4) The working system of the getting of the facility of the priority lane is as stipulated in Attachment VIII, letter A, point 1 of this decision of the director general.
(1) For imported goods with the import declaration of the priority lane, the physical inspection of goods is not executed except for temporary imported goods, re-imported goods and goods stipulated by the government.
(2) The physical inspection of goods for its importation with the import declaration of the priority lane can be executed in the location of the importer.
(3) The moving out of imported goods with the import declaration of the priority lane can be executed by truck losing.
(1) The importer of the priority lane shall meet licensing obliged by the technical institution before sending data and applying for an import declaration.
(2) The importer of the priority lane shall sign a statement.
(3) The content and form of the statement as meant in sub-article (2) are as stipulated in Attachment VIII, letter A, point 2 of this decision of the director general.
(1) The importer of the priority lane importing raw material, assisting material and/or capital goods can be given the facility of periodical payment as meant in Article 16, sub-article (6).
(2) To get the facility of the periodical payment as meant in sub-article (1), the importer shall submit guarantee.
(3) Import duty, excise and PDRI shall be paid off at the latest in every end of month after the month of the registration of the import declaration with provisions:
(1) To make sure that the existing regulations and laws are met, for the importer of the priority lane, customs audit is executed.
(2) The customs audit as meant in sub-article (1) is executed periodically.
(1) The importer of the priority lane not meeting the obligation of periodic payment as meant in Article 35, shall not only paid off his obligation, but is also imposed:
(2) The importer of the priority lane is imposed not only a sanction in accordance with the existing regulations and laws but also sanctions in the form of:
(1) The importer getting the facility of the priority lane can apply for PIB before the arrival of the transportation means.
(2) Importers other than as meant in sub-article (1) can only apply for PIB before the arrival of the transportation means after getting an approval from the head of the customs office.
(3) To get the approval as meant in sub-article (2), the importer submits an application by attaching the copy or fax of AWB and/or House AWB (HAWB), B/L and/or House B/L of the concerned imported goods already legalized by the transporter.
(4) Services of granting PIB as meant in sub-article ( and sub-article (2) are provided in accordance with provisions on the settlement of imported goods for use a meant in Article 20 of this decision of the director general.
(5) The working system of the pre-notification is as stipulated in Attachment VIII, letter B of this decision c the director general.
(1) To get immediate services, the importer submits complimentary customs documents accompanied with a guarantee at the value of import duty, excise and PDR: to the official at the customs office.
(2) The immediate services as meant in sub-article (1) can only be given to the importation of:
(3) To settle importation by using immediate services as meant in sub-article (1), the importer shall submit the definitive PIB in accordance with the working system as meant in Article 20 by getting the stipulation of the green lane without the issuance of SPPB in the period of maximally 7 (seven) working days since the date of the moving out of imported goods.
(4) Immediate services for the imported goods as meant in sub-article (2), letter c, d and e can only be given if already getting a license from the technical institution.
(5) In the case that the obligation as meant in sub-article (3) is not met:
(6) The working system of the moving out of imported goods by using immediate services is as stipulated in Attachment VIII, letter C of this decision of the director general.
(1) The head of the customs office can give the approval of the moving out of imported goods with the postponement of the payment of import duty, excise and PDRI for imported goods:
(2) For the moving out of goods as meant in sub-article (1), the importer submits to the official at the customs office:
(3) The postponement of the payment of import duty, excise and PDRI as meant in sub-article (1) is given for maximally 60 (sixty) days as of the date of the registration of PIB and the complimentary customs documents.
(4) To settle the importation with the postponement as meant in sub-article (1), the importer shall submit a definitive PIB in accordance with the working system as meant in Article 20 by getting the stipulation of the green lane without the issuance of SPPB in the period of maximally up to the due date of the giving of the postponement.
(5) In the case that the obligation as meant in sub-article (4) is not met:
(6) The working system of the moving out of imported goods with the postponement of import duty, excise and PDRI is as stipulated in Attachment VIII, letter D of this decision of the director general.
(1) The unloading and piling up of imported goods can be executed at other places other than the customs area and TPS after getting approval from the head of the customs office.
(2) The approval of the unloading and piling up of imported goods at places other than the customs area and TPS as meant in sub-article (1) is given in the case:
(3) The working system of the unloading and piling up of imported goods as meant in sub-article (1) is as stipulated in Attachment VIII, Letter E of this decision of the director general.
(1) The inspection of imported goods at a warehouse or piling up field owned by an importer can be executed after getting the approval of the head of the customs office.
(2) The approval for the inspection of imported goods as meant in sub-article (1) is also a license for piling up imported goods at a warehouse or piling field owned by the concerned importer.
(3) The settlement of the inspection of imported goods is executed in accordance with the working system as meant in Article 20 of this decision of the director general.
(4) The working system of the piling up of imported goods for the physical inspection of goods at a warehouse or piling up field owned by the importer is as stipulated in Attachment VIII, letter F of this decision of the director general.
(1) The initial inspection and sample-taking for the issuance of PIB can be executed in the case that the importer can not stipulate by himself the classification and/or calculation of the value of customs as the base for the calculation of import duty, excise and PDRI, because the specification of goods and/or specification of the value of customs contained in complimentary customs documents is not clear.
(2) To get the approval for the initial inspection and sample taking, the importer submits an application to the head of the customs office.
(3) The working system of the initial inspection and sample taking for the issuance of PIB is as stipulated in Attachment VIII, letter G of this decision of the director general.
(1) The head of the customs office can give a facility in the form of the periodic import declaration for the settlement of imported goods already moved out first by using the complimentary customs documents and guarantee in the period of maximally 30 (thirty) days.
(2) The facility as meant in sub-article (1) are given to an importer importing goods:
(3) The importer shall submit the periodic import declaration and the slip of the payment of import duty, excise and PDRI for all importation in the concerned period at the latest in 3 (three) working days as of the due date as meant in sub-article (1).
(4) In the case that the obligation as meant in sub-article (3) is not meet:
(5) The working system of the periodic import declaration is as stipulated in Attachment VIII, letter H of this decision of the director general.
(1) The importer can use returnable packages in the execution of his importation.
(2) The license for the moving of the returnable packages into and out of the customs area is given by the head of the customs office and effective for the period of 1 (one) year and can be extended on the request of the importer every year.
(3) For the packages as meant in sub-article (1) coming from imports not used in accordance with the license given, the importer shall export them in the period of maximally 30 (thirty) days since the date of warning from the head of the customs office.
(4) The importer not following the provision as meant in sub-article (3) shall pay import duty and PDRI as well as is imposed administrative sanction in the form of fine at 100% (one hundred percent) of the import duty which must be paid.
(5) The execution and working system of importation using the returnable packages are as stipulated in attachment VIII, letter I of this decision of the director general.
The activities of the administration in this decision of the director general are further in a circular of the director general on the administration of documents, goods and state incomes in the framework of import.
(1) For the calculation of import duty, excise and PDRI the value of the base of the calculation of import duty (NDPBM) is used effectively:
(2) NDPBM as meant in sub-article (1) is stipulated in accordance with a decree of the Minister of Finance stipulated periodically.
(3) In the case that foreign currency not stipulated in a decision of the Minister of Finance as meant in sub-article (2) is found, NDPBM used is the value of the conversion of the said foreign currency against one of the foreign currencies contained in a decree of the Minister of Finance on NDPBM.
(1) The stipulation of the classification and burdening of imported goods as well as the enforcement of other import provisions for the calculation of import duty, excise and PDRI is based on the Indonesian Import Duty Tariffs Book (BTBMI).
(2) The stipulation of the classification and burdening of imported goods can be executed before the submission of a customs declaration (Pre-Entry Classification) on the request of the concerned importer.
(3) The stipulation of the classification and burdening of imported goods as well as the enforcement of other import provisions except on NDPBM is based on the existing provisions when PIB gets a registration number at the concerned customs office.
(1) The value of customs used as the base of the calculation of import duty, excise and PDRI is stated in rupiah as the result of the multiplication of NDPBM to the value of CIF in a foreign currency.
(2) The stipulation of the value of customs is based on the existing provisions when PIB gets a registration number.
(3) The value of customs as meant in sub-article (i) is rounded off in full rupiah by eliminating part of the units of rupiah.
(4) The working system of the examination and stipulation of the value of customs is as stipulated in a decision of the director general on the stipulation of the value of customs.
(1) The import duty which must be paid is:
(2) The excise which must be paid is:
(3) Value Added Tax (PPN), Value Added Tax on Luxury Goods (PPnBM) and the Income Tax (PPh) of Article 22 on Import which must be paid is the result of the multiplication of the percentage (%) of the tariff of PPn, PPnBM and PPh of Article 22 on Import to the result of the addition of the value of customs and import duty as well as the excise really paid.
(4) Import duty, excise and PDRI and interest are calculated for every kind of imported goods contained in PIB and rounded off fully in rupiah by eliminating part of the units of the rupiah.
(1) The stipulation of the administrative sanction in the form of fine against a violation against customs provisions occurred at the customs office is executed on behalf of the director general by the head of the customs office or the official appointed.
(2) The head of the customs office or the official appointed stipulates the amount of the administrative sanction in the form of fine by issuing a stipulation.
(3) The calculation of the percentage (%) of the fine of mistake in the declaration of the amount, kind and/or the value of customs is based on the amount of the deficit of the payment of the import duty, which must be paid, divided by the amount of the payment of the import duty already paid of all imported goods subject to administrative sanction in one PIB.
(4) The calculation of the fine in the case that a mistake resulting the deficit of the payment of the import duty is found, is based on the multiplication of the percentage (%) of the fine to the amount of the deficit of the payment of the import duty of the mistake of the declaration of the amount, kind and/or the value of customs.
(5) For imported goods with the tariff or final tariff of the import duty of 0% (zero percent), the administrative sanction in the form of fine at Rp5,000,000.00 (five million rupiahs) is imposed only once for one PIB.
(6) The example of the calculation of the administrative sanction in the form of fine is in accordance with Attachment IX of this decision of the director general.
(7) If in one PIB, there is a surplus of payment in one post and deficit of payment in another post, the surplus can be compensated for paying the deficit of the payment as long as still in the same line item of the budget of revenues.
(1) The certainty on the period of services in the settlement of imported goods for use:
(2) Control over the execution of the period of services is executed by the head of the customs office or the official appointed to execute the supervision of the performance of the official and/or working unit handling customs services.
(3) Further provisions on the period of services are regulated in Attachment IX of this decision of the director general.
(1) The working hours of the customs office is enforced in accordance with a decree of the Minister of Finance on the working hours of offices within the Ministry of Finance.
(2) The customs office provides services for 24 (twenty four) hours a day for the activities of:
(3) The head of the customs office regulates the placement of officers serving the activities as meant in sub-article (2).
(1) Re-imported goods are exported goods re-imported because:
(2) The settlement of re-imported goods with PIB is executed in accordance with provisions as meant in Article 20 and in a circular of the director general on the settlement of re-imported goods.
(1) The head of the customs office supervising the place of loading goods can give an approval for the sending of goods from a customs area to another customs area whose transportation are executed through outside the customs area with conditions:
(2) The goods as meant in sub-article (1) can be moved out of the customs area at the port of destination with conditions:
(3) The working system of the sending and moving out of goods coming from one customs area to another customs area is as stipulated in Attachment XI of this decision of the director general.
(1) PIB is canceled if based on provisions regulated in Article 27, imported goods must be completely re-exported.
(2) PIB submitted to the customs office already applying the system of PDE of Customs can only be canceled in the case that:
(3) The cancellation of PIB is executed on the approval of the head of the customs office based on the request of the importer.
With the enforcement of this decision of the director general,
This decision of the director general starts to be effective as of April 1, 2003.
For public cognizance, this decision of the director general shall be announced by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On January 31, 2003
THE DIRECTOR GENERAL,
sgd
EDDY ABDURRAHMAN
Attachment to DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-07/BC/2003