THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON THE AMENDMENT TO DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NO. KEP-07/BC/2003 CONCERNING TECHNICAL DIRECTIVES FOR CUSTOMS PROCEDURES IN THE IMPORT FIELD.
Several provisions in Decision of the Director General of Customs and Excise No. KEP-07/BC/2003 on technical directives for customs procedures in the import field shall be amended as follows:
"Article 9
(1) Transporters unable to hold accountability for the shortage of unloading quantity of the declared packages or container or bulk goods shall pay import duty, excise and PDRI which should be paid as well as be subject to administrative sanction in the form of the fine as regulated in Article 7 paragraph (4) of Law No. 10/1995 on customs affairs.
(2) Transporters unloaded packages or containers or bulk goods in a quantity exceeding the declared volume shall be subjected to administrative sanction in the form of the fine as regulated in Article 7 paragraph (5) of Law No. 10/1995 on customs affairs."
2. The provision in Article 39 reads as follows:
"Article 39
(1) In order to obtain immediate service, importers shall give up customs complementary documents and guarantee amounting the value of import duty, excise and PDRI to official in customs office.
(2) The immediate service as meant in paragraph (1) only can be provided for the import of:
a. organs of human body, such as kidney, cornea or blood;
b. deceased body or ash of deceased body;
c. goods potential to damage the environment, such as materials containing radiation;
d. live animals;
e. live plants;
f. newspapers, magazine sensitive to time;
g. goods in the form of documents;
h. other goods securing license from the Director General that need immediate services because of their characteristics.
(3) In order to settle the import with immediate service as meant in paragraph (1), importers shall give up definitive PIB In accordance with the procedures as meant in Article 20 by securing stipulation of green lane without the issuance of Approval of Release of Goods (SPPB) not later than 7 (seven) working days as from the date of release of goods.
(4) Immediate service for the imported goods as meant in paragraph (2) letters c, d and e only can be provided after securing license from technical institutions.
(5) In the case of the obligation as meant in paragraph (3) being not fulfilled:
a. the guarantee shall be disbursed;
b. importers shall be subjected to administrative sanction in the form of the fine as meant in Article 8 paragraph (6) of Law No. 10/1995 on customs affairs; and
c. the immediate service facilities as meant in paragraph (1) for and on behalf of the importers only can be provided again after 6 (six) months as from the date when the importers settle their obligation.
(6) Procedures for releasing the imported goods with immediate services shall be in accordance with letter c of Attachment VIII to this decision."
3. The provision in Article 40 reads as follows:
"Article 40
(1) Heads of Customs Offices can approve the release of imported goods with the postponement of payment of import duty, excise and PDRI on imported goods:
a. which are needed for building urgent projects;
b. which are needed for overcoming emergency conditions, such as natural disaster;
c. which will secure facilities of exemption or relief of import duty and/or excise before the decision is issued.
(2) In the case of the release of imported goods as meant in paragraph (1), importers shall give up to official in customs offices:
a. PIB and guarantee amounting the value of import duty, excise and PDRI; or
b. customs complementary documents and guarantee amounting to the value of import duty, excise and PDRI.
(3) The postponement of payment of import duty, excise and PDRI as meant in paragraph (1) shall be given not later than 60 (sixty) days as from the date of registration of PIB or customs complementary documents.
(4) In order to settle the import with the postponement as meant in paragraph (1), importers shall give up definitive PIB in accordance with the procedure as meant in Article 20 by securing stipulation of green lane without the issuance of SPPB not later than the date of maturity of postponement.
(5) In the case of the obligation as meant in paragraph (4) being not fulfilled:
a. the guarantee shall be disbursed;
b. importers shall be subjected to administrative sanction in the form of the fine as meant in Article 8 paragraph (6) of Law No. 10/1995 on toms affairs; and
c. the facilities of release of imported goods by securing the postponement of payment of import duty, excise and tax in the framework of the import as meant in paragraph (1) for and on behalf of the importers only can be provided again after 6 (six) months as from the date when the importers settle their obligation.
(6) Procedures for releasing the imported goods with the postponement of import duty, excise and PDRI shall be in accordance with letter d of Attachment VIII to this decision."
4. The provision in Article 44 reads as follows:
"Article 44
(1) Heads of Customs Office can grant facilities with periodical PIB for the settlement of imported goods which have been released first by using customs complementary documents and guarantee in a period of not later than 30 (thirty) days.
(2) The facilities as meant in paragraph (1) shall be given to importers importing goods:
a. which are imported in a high import frequency as well as need to be used soon;
b. which are imported through pipeline or transmission guarantee; or
c. which can be given facilities of periodical PIB according to consideration of the Director General.
(3) Importers shall give up periodical PIB and payment forms of import duty, excise and PDRI on all import in the said period not later than 3 (three) working days as from the date of maturity as meant in para-graph (1).
(4) In the case of the obligation as meant in paragraph (3) being not fulfilled:
a. the guarantee shall be disbursed;
b. importers shall be subjected to administrative sanction in the form of the fine as meant in Article 8paragraph (6) of Law No. 10/ 1995 on customs affairs; and
c. the facilities of periodical PIB as meant in paragraph (1) for and on behalf of the importers only can be provided again after 6 (six) months as from the date when the importers settle their obligation.
(5) Procedures for periodical PIB shall be in accordance with letter c of Attachment VIII to this decision."
5. The provision in Article 52 reads as follows:
"Article 52
(1) Certainty about the period of service for settlement of imported goods for use shall be as follows:
a. service for PIB up to stipulation of lane of release of imported goods is not later than 4 (four) working hours as from the receipt of PIB;
b. in the case of red lane being stipulated, inspection must have started not later than 12 (twelve) working hours as from the stipulation of lane and SPPB must be issued not later than 24 (twenty four) working hours as from the receipt of LHP, and in the case of the quantity and kind of the declared goods being suitable as well as the declared transaction value being acceptable as the customs value;
c. stipulation of classification of goods, imposition and customs value must be done not later than 29 (twenty nine) days as from the date of registration of PIB.
(2) Control over the realization of the period of service shall be done by heads of customs offices or official appointed to supervise the performance of officials and/or working units handling customs ser-vice.
(3) Further provisions on the period of service shall be regulated in Attachment X to this decision."
6. The provision in Article 57 reads as follows:
"Article 57
With the enforcement of this decision:
a. Decision of the Director General of Customs and Excise No. KEP-15/BC/1999 dated March 24, 1999;
b. Decision of the Director General of Customs and Excise No. KEP-83/BC/1999 dated December 31, 1999;
c. Decisions, Circulars and Instructions of the Director General that contravene this decision, shall be declared null and void."
7. The provision in Article 58 reads as follows:
"Article 58
The decision shall apply as from:
a. April 1, 2003, in special Customs and Excise Service Offices Type A Tanjung Priok I, Tanjung Priok II, Tanjung Priok III and Soekarno Hatta;
b. April 1, 2003, in offices other than those mentioned in letter a, with the exception that:
1. The provisions on registration of importers and import service application system to:
a) Customs and Excise Service Offices Type A Belawan, Tanjung Emas and Tanjung Perak, June 1, 2003;
b) Customs and Excise Service Office Type A Medan, Bandar Lampung, Merak, Jakarta, Bandung, Juanda, Ngurah Rai and Balikpapan, October 1, 2003;
2. The provisions on registration of importers and lane stipulation system to customs and excise service offices other than those mentioned point 1, June 1, 2003."
8. The provision in letter c point 2 of Attachment 1 reads as follows:
"To issue decision on stipulation of underpaid import duty and Letter of Stipulation of Administrative Sanction (SPSA) on the basis of BCF 1.6;"
9. The provision in letter b point 4 of Attachment II reads as follows:
"To examine and match credit advice and PIB data and in the case of credit advice being not yet sent by perception foreign exchange bank, PIB data shall be included into the waiting status not later than 3 (three) working days pending credit advice to be sent by the perception foreign exchange bank."
10. The provision in letter C point 1 of Attachment II reads as follows:
"To sign and send SPPB printed in service office and dispatch it to officer supervising the release of goods, in the case of gate of warehouse/field where the goods are release being not connected electronically with computer network of the said customs and excise service office."
11. The provision in letter G point 8 of Attachment II and letter G point 8 of Attachment III reads as follows:
"In the case of PIB securing green lane or red lam with the inspection rate of 10%, request for information can be issued if the truth of the declared customs value is doubtful."
12. The provision in letter b point 2 of Attachment IV reads as follows:
"If not existent, PIB shall be served by giving receipt form (BCF 2.1 A) and mentioning receipt no. (Nopen) in PIB."
13. The provision in letter C point 2 letter c figure 2) of Attachment IV reads as follows:
"The red lane, by determining the physical inspection rate of goods as high as 10% (ten percents), 30% (thirty percents) or 100% (one hundred percents) and issuing request for information on the customs value if the inspection rate is set at 30% or 100%."
14. The provision in letter C point 2 letter 1 of Attachment IV reads as follows:
"To issue request for information on the customs value, the truth of the customs value declared in PIB of green lane or red lane with the inspection rate of 10%."
15. The provision in letter H point 1 letter d of Attachment VIII reads follows:
"To give up PIB by enclosing all copies of complementary customs documents already used for releasing the imported goods in the said period and details of calculation of import duty, excise and PDRI as well as SSPCP not later than 3 (three) working days as from the date of maturity of granting of periodical PIB facilities to official managing the facility/guarantee."
The decision shall come into force as from April 1, 2003.
For public cognizance, the decision shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On March 31,2003
THE DIRECTOR GENERAL
sgd
EDDY ABDURRACHMAN