DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. KEP-69/BC/2003

ON
AMENDMENT TO THE DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. KEP-81/BC/1999
ON
GUIDELINES FOR ESTABLISHMENT OF CUSTOMS VALUE TO COMPUTE IMPORT DUTY

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

• a. that, so that the establishment of customs value can be done more effectively and efficiently Amendment to Decree of Director General of Customs and Excise No. Kep-81/BC/1999 on Guidelines for the Establishment of Customs Value To Compute Import Duty has to be stipulated;
• b. that, based on the consideration set forth in paragraph a has to be stipulated Decision of Director General of Tax o Amendment to Decree of Director General of Customs and Excise No. Kep-81/BC/1999 on Guidelines for the Establishment of Customs Value To Compute Import Duty by virtue of Decision of the Director General.

In view of:

• a. Law No. 7/1994 on Ratification of Agreement Establishing The World Trade Organization (Statute Book of 1994 No. 57, Supplement to Statute Book No. 3564);
• b. Law No. 10/1995 on Customs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612);
• c. Joint Decree of Minister of Finance and Minister of Trade and Industry No. 527/KMK.04/2002 and No. 819/MPP/Kep/12/2002 on Administrative Order of Importation;
• d. Decree of Minister of Finance No. 453/KMK.04/2002 on Customs Procedure In The Field of Import as amended by Decree of the said minister No. 548/KMK.04/2002 on Amendment to Decree of the said minister No. 453/KMK.04/2002 on Customs Procedure In The Field of Import;
• e. Decree of Minister of Finance No. 453/KMK.04/2002 on Customs Procedure In The Field of Import;
• f. Decision of Director General of Customs and Excise No. Kep-81/BC/1999 on Guidelines for the Establishment of Customs Value To Compute Import Duty;
• g. Decision of Director General of Customs and Excise No. Kep-07/BC/2003 on Guidelines for Customs Procedure In The Field of Import.

DECIDES:

To stipulate:

DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON AMENDMENT TO DECISION OF DIRECTOR GEN¬ERAL OF CUSTOMS AND EXCISE NO. KEP-81/BC/1999 ON GUIDELINES FOR ESTABLISHMENT OF CUSTOMS VALUE TO COMPUTE IMPORT DUTY.

Article I

To amend Article 24 so that it reads as follows:

"Article 24

1. Customs Value instruction is used:

• a. As a means of information for the buyer or his or her proxy in case that official doubts the informa¬tion regarding customs value;
• b. As a means of information for the buyer or his or her proxy in case that PIB is determined as Red Line with inspection percentage of 100% or 30%.

2. The delivery of INP to buyer or to his or her proxy shall be done through an electronic media, courier or ex¬press mail not later than one (1) working day after date of issuance of INP.

3. Declaration of customs value is a response from the buyer or his or her proxy on the INP issued by official.

4. The said declaration of customs value and the attach¬ments are construed as documents related to transac¬tion/importation delivered by the buyer or his or her proxy to customs and excise official whose name is written an the INP:

• a. Not later than seven (7) working days after date of delivery of INP, in case that INP is issued because official doubts the information regarding customs value;
• b. Upon delivery of hardcopy of PIB to perform physi¬cal inspection into goods in the event that INP is issued because PIB has been determined as Red Line with inspection percentage of 100% or 30%.

5. If DNP is not delivered Within the time set forth in para¬graph (4), the customs value is not established based on value of transaction of imported goods.

6. The delivery of DNP is not obliged on imported goods; which have no transaction value.

7. Format of INP and procedure of completion of DNP are stipulated in Appendices VIII and IX of this Decision."

Article II

This decree comes into full force and effect from April 1, 2003.

For public cognizance, ordering the publication of this decision by placing it in the State Gazette of the Re¬public of Indonesia.

Stipulated in Jakarta
on March 31, 2003
DIRECTOR GENERAL
sgd
EDDY ABDURRACHMAN