DIRECTORATE GENERAL OF CUSTOMS AND EXCISE
February 19, 2008

To:

• 1. Heads of Regional Offices;
• 2. The Heads of Customs and Excise Main Services Offices;
• 3. The Heads of Supervisory Office and Customs and Excise
• within the Directorate General of Customs and Excise.

CIRCULAR OF THE DIRECTOR GENERAL
Number SE-12/BC/2008

CONCERNING
TREATMENT TO COMPANY USES BONDED STORAGE FACILITIES THAT IS INDICATED WILL CLOSED OR DO CUSTOMS AND/OR EXCISE CRIMINAL ACT

Based on Law No.17 Year 2006 concerning Amendment to Law No.10 of 1995 concerning Customs and Law No. 37 of 2004 concerning Bankruptcy and Postponement of Obligatory Payment of Debt, and in the context of improving supervision and security of the rights to State finance over Bonded Storage Facilities (TPB), the following matters are for information:

1. Safety actions cited below shall be taken on any TPB failing to exercise customs matter (import, export, subcontract, etc) within three (3) consecutive months:

a. Customs and Excise Supervisory and Service Office shall:

• 1) To conduct inventory on all goods existing in the TPB (basic material, semi-finished product, finished product, machinery, equipment and capital goods) either obtaining facilities or
• 2) To conduct inventory, compile and file all customs documents, including 3 (three) months reports or monthly report in one special place for audit purpose;
• 3) To provide recommendation to the DJBC Regional Office for audit;
• 4) To report to the Directorate of KP DJBC Customs Facilities accompanied by summary of all activities/actions conducted over the TPB;
• 5) To follow up the result of audit conducted by the DJBC Regional Office or Directorate of KPDJBC Audit.

b. DJBC Regional Office:

• 1) To conduct audit over the TPB at first opportunity;
• 2) Based on the result of audit conducted, recommend freezing and taking security action over other State finance to the PPBC.

2. The following actions shall be taken on TPB that is being claimed bankrupt by court:

a. The Customs and Excise Supervisory and Service Office shall:

• 1) To take security actions as described in in point 1, letter a:
• 2) Directly conduct inventory on obligations toward the country in the form of Import Duty and/or Excise as well as Import Tax not yet settled by the TPB concerned;

b. DJBC Regional Office shall immediately take action on all matters referred to in point 1, letter b.

3. With respect to TPB which based on Court Judgment having permanent legal power is declared bankrupt, the Customs and Excise Supervisory and Service Office shall:

a. Directly propose revocation of the TPB license to the Directorate of KP DJBC Customs Facilities;

b. Directly decide Import Duty and/or Excise as well as Import Tax debts as stated in the inventory or audit in point 2, and submit to the Curator appointed by the court, prior to expiry of the deadline for invoice submission stipulated by the Supervisory Judge.

4. The TPB that is undergoing Court proceeding for alleged criminal act on customs and excise, the KPPBC shall take the following actions:

a. To monitor the court proceeding;

b. To propose revocation of TPB facilities to the Directorate of KP DJBC Customs Facilities, if the entity concerned is proved to have committed criminal act on customs and or excise, on the grounds deemed dishonest in running its business.

This is for your information and action with full responsibility.

The Director General,
signed,
ANWAR SUPRIJADI
NIP.120050332

Cc:

• 1. Minister of Finance;
• 2. Secretary General of Ministry of Finance;
• 3. Head of Law Department of Ministry of Finance;
• 4. Secretary of Directorate General of Customs and Excise
• 5. Directors, Researcher Staff and Head of Centre in Head Office of DJBC environment.