DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NUMBER: KEP-151/BC/2003

ON
GUIDELINES FOR THE IMPLEMENTATION OF CUSTOMS PROCEDURE IN THE FIELD OF EXPORT

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

• a. that, the increase of smooth flow of goods and documents in the framework of export is the main demand for the improvement of economic activities;
• b. That, based on the consideration as set forth in paragraph a above and in compliance with state's rights and interests in the framework of export; and to support the computerization of data on customs affairs in the field of export, which is applicable universally, it is necessary to stipulate Decision of the Director General of Customs and Excise on Guidelines for the Implementation of Customs Procedure In The Field of Export.

In view of:

• 1. Law No. 10/1995 on Customs Affairs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612);
• 2. Law No.11/1995 on Excise (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);
• 3. Law No.20/1997 on Non-Taxable State Revenues (Statute Book of 1977 No. 18, Supplement to Statute Book No. 3687);
• 4. Law No.1/1982 on Implementation of Export-Import and Foreign Exchange Traffic (Statute Book of 1982 No. 1, Supplement to Statute Book No. 3210) as amended by Government Regulation No. 24/1985 (Statute Book of 1985 No. 32, Supplement to Statute Book No. 3291);
• 5. Government Regulation No. 22/1996 on Imposition of Administrative Sanctions In Customs Affairs (Statute Book of 1996 No. 37, Supplement to Statute Book No. 3627);
• 6. Government Regulation No. 24/1996 on Imposition of Administrative Sanctions In The Field of Excise (Statute Book of 1996 No. 39, Supplement to Statute Book No. 3629);
• 7. Government Regulation No. 22/1997 on Type and Payment of Non-Taxable State Revenues (Statute Book of 1997 No. 57, Supplement to Statute Book No. 3694);
• 8. Decree of Minister of Finance No. 574/KMK.05/1996 on Temporary Procedure of Import as amended latest by Decree of the said minister No. 475/KMK.01/1998;
• 9. Decree of the said minister No. 575/KMK.05/1996 on Procedure of Further Transport of Imported or Exported Goods;
• 10. Decree of the said minister No. 101/KMK.05/1997 on Customs Declaration as amended latest by Decree of the said minister No. 190/KMK.05/2000;
• 11. Decree of the said minister No. 102/KMK.05/1997 on List of Codes for the Completion of Customs Declaration;
• 12. Decree of the said minister No. 241/KMK.01/1998 on Decision on Amount of Tariff and Procedure of Payment of Export Tax for Certain Commodities as amended latest by Decree of the said minister No. 567/KMK.017/1999;
• 13. Decree of the said minister No. 335/KMK.017/1999 on Procedure of Payment of Tax for Export of Oil Palm, Palm Oil, Coconut Oil, and Their Generative Products;
• 14. Decree of the said minister No. 66/KMK.017/2001 on Decision on Amount of Tariff of Tax for Export of Oil Palm, Crude Palm Oil, and Their Generative Products;
• 15. Decree of the said minister No. 2/KMK.01/2001 on Organization and Work Procedure of Department of Finance;
• 16. Decree of the said minister No. 444/KMK.01/2001 on Organization and Work Procedure of Regional Office of Directorate General of Customs and Excise and Customs and Excise Service Office;
• 17. Decree of the said minister No. 557/KMK.04/2002 on Customs Procedure In The Field of Export;
• 18. Decree of the said minister No. 129/KMK.04/2003 on Exemption and/or Refund of Import Duty and/or Excise and Value Added Tax and Sales Tax on Luxury Goods, Which Are Not Collected for Import of Goods and/or Materials To Be Processed, Assembled, or Installed on Other Goods for Export Purpose and Its Supervision.

DECIDES:

To stipulate:

DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON GUIDELINES FOR THE IMPLEMENTATION OF CUSTOMS PROCEDURE IN THE FIELD OF EXPORT.

CHAPTER I
GENERAL PROVISIONS

Article 1

In this Decision the meaning of:

• 1. Regional Office is Regional Office of the Directorate General of Customs and Excise supervising customs office.
• 2. Customs Office is Service Office of the Directorate General of Customs of Excise where customs obligations are fulfilled.
• 3. Office of Loading is customs office where registration of export declaration and loading of exported goods take place.
• 4. Customs Area is an area with certain borders at seaports, airports, or at other places determined for traffic of goods, which are under full supervision of the Directorate General of Customs and Excise.
• 5. Director General is the Director General of Customs and Excise.
• 6. Officer is an employee of the Directorate General of Customs and Excise.
• 7. Official is an employee of the Customs Office who is authorized to perform certain duties based on this Decision.
• 8. Inspector is an employee who performs physical inspection into goods.
• 9. Stuffing Supervisor is an employee who supervises import of goods, which have been inspected in containers.
• 10. Outside Duty Officer is an employee who supervises import of exported goods in Customs Area or certain duties being his or her responsibilities.
• 11. Exporter is an individual or legal entity that exports.
• 12. Customs Service Managing Entrepreneur is a corporation that performs management of fulfillment of customs obligations for and on behalf of owner of goods.
• 13. Export Declaration (PEB) is a customs document, which is used to notify export and is prepared in accordance with BC.3.0 and may be in the form of writings on a form or in the form of electronic messages.
• 14. General PIB is a PEB, which is submitted for each transaction of export.
• 15. Regular PEB is a PEB, which is submitted for all transactions of export within a certain time.
• 16. Exported Goods are goods, which are exited from Customs Area to be brought or delivered overseas.
• 17. Re-Exported Goods are goods, which originate from import or temporary import and are brought or re-delivered overseas.
• 18. Re-imported Goods are goods, which originate from export and will be brought or delivered to be re-imported to Customs Area.
• 19. Personal Goods of Passengers and Transportation Crews are all goods, new or used, which are needed by passengers or transportation crews in fair quantity and are untraced.
• 20. General Exported Goods are exported goods other than those as set forth in paragraphs 21-24 of this Article.
• 21. Exported Goods Subject To Export Levies are exported goods in accordance with rulings on imposition of Export Levies (PE).
• 22. Goods Subject to Import Facility for Export Purpose (KITE) are exported goods, which part or all of which originate from imported goods, which obtained exemption and/or refund of import duty and/or excise and value added tax and sales tax on luxury goods, which are not collected for import of goods and/or materials to be processed, assembled, or installed on other goods for export purpose.
• 23. Certain Exported Goods are exported goods as set forth in paragraphs 25-34 of this Article.
• 24. Exported Goods from Bonded Hoarding Zone (TPB) are goods, which are exited from TPB for export purpose.
• 25. Consigned Goods are non-traded goods, which are delivered by a local sender to an overseas receiver through PT (Persero) Pos Indonesia, transport service companies, or other similar consignment service companies.
• 26. Removal Goods are non-traded goods, which are delivered by a sender at home to an overseas receiver via PT (Persero) Pos Indonesia, transport service company or other similar consignment service company.
• 27. Diplomat's goods are personal goods of members of corps diplomatic and consulates, including family members, goods for official purposes and other goods for the offices of the said members of corps diplomatic and consulates, which are brought or delivered overseas and have obtained a recommendation from the related institution.
• 28. Goods for:
• a. Religious purpose, are those, which are brought or delivered overseas for religious services and have obtained a recommendation from the related institution;
• b. Humanitarian purpose, are those, which are brought or delivered overseas for charity/social purpose and have obtained a recommendation from the related institution;
• c. Sports purpose, are those, which are brought or delivered overseas for sports purpose and have obtained a recommendation from the related institution;
• d. Art purpose, are those, which are brought or delivered overseas for art purpose and have obtained a recommendation from the related institution;
• e. Cultural purpose, are those, which are brought or delivered overseas for cultural purpose and have obtained a recommendation from the related institution;
• f. Educational purpose, are those, which are brought or delivered overseas for educational purpose and have obtained a recommendation from the related institution.
• 29. Souvenir is a gift acquired from an individual/organization/institution and is untraced.
• 30. Samples are goods, which are brought or delivered overseas in a limited quantity and type and are untraced.
• 31. Goods For Research Purpose are goods or instruments, which are brought or delivered overseas and are used to perform research, evaluation, or trial for the improvement and development of invention in science and technology; and have obtained a recommendation from the related institution.
• 32. Goods of International Agencies and Their Officers on Duty in Indonesia are goods owned or needed by international agencies or their officers, which are acknowledged and registered with the Indonesian government, are brought or delivered overseas, and have obtained a recommendation from an institution of the Indonesian government.
• 33. Further-Transported Goods are goods, which are transported by transportation vehicles via customs office and by unloading them first.
• 34. Continually Transported Goods are goods, which are transported by transportation vehicles via customs office without unloading them first.
• 35. List of Export Declarations (DPBE) is a list of exported goods, which are used to notify exported goods, which are further transported or are transported continually upon arrival of transportation vehicles.
• 36. Outward Manifest is list of exported goods, which are transported by transportation vehicles from port of origin/transit outside customs area.
• 37. Consolidator of Exported Goods is a business entity, which has been registered to perform consolidation of exported goods that are notified in two or more PEBs using Less Container Load (LCL) containers prior to introduction to customs area to be loaded onto transportation vehicles.
• 38. Declaration of Export Consolidation is a notification on consolidated exported goods prepared by the consolidator, which contains detail of all customs and or excise notification documents and Export Approval on ex-ported goods inside containers.
• 39. Consignment Service Company (PJT) is a company, which has obtained consignment service business permit from the Director General of Post and Telecommunications and has obtained approval to perform customs activity from head of the customs office.
• 40. Evidence of Payment (STBS) is an evidence of payment of PE, which is issued by the customs office or foreign exchange bank.
• 41. Export Approval is an approval given to an employee to protect transportation of exported goods from exporter's warehouse or storage house, which is appointed by exporter, to customs area at port of loading and unloading of the exported goods onto transportation vehicles.
• 42. Inspection Declaration (PPB) is a notification to exporter from customs office that physical inspection into exported goods will be conducted.
• 43. Intelligent Results (NHI) is results of analysis into information on strong indication that violations against customs rulings in the field of export will occur or have occurred.
• 44. Export Seal is a safety label, which is attached/placed by employee on container/package of exported goods, which have been inspected.
• 45. Delivery of Declaration Through Electronic Media is delivery of Customs Declaration using diskette or through data interchange and directly based on standards of United Nation/Electronic Data Interchange for Administration, Commerce, and Transport (UN/EDIFACT).
• 46. UN/EDIFACT is a standard of writing of electronic documents, which is arranged by a work group within the United Nations Organization; and its use is recommended for various fields of business, which include administration, trading, and transportation across the world.
• 47. Electronic Data Interchange (PDE) is inter-application, inter-organization electronic flow of business information directly and integrally using UN/EDIFACT standards via a computer network managed by a provider.
• 48. Customs Declaration (Cusrec) is a customs declaration containing data on PEB and PKBE and customs complementary documents based on standards of UN/EDIFACT, which is delivered by exporter/proxy, con-solidator or PIT to an office.
• 49. Customs Response (Cusrec) is a response based on standards of UN/EDIFACT, which is delivered by office on Cusdec that has been received before.
• 50. Credit Advice is a declaration of receipt of payment of PE based on UN/EDIFACT standards, which is received from foreign exchange bank receiving payment of PE.
• 51. Hi-Co Scan X-Ray Container Inspection System, which is hereinafter called Hi-Co Scan, is a system of physical inspection into exported goods using X-Ray Container instrument.
• 52. Export Cancellation is cancellation or withdrawal of exit of goods from customs area.

CHAPTER II
CUSTOMS DECLARATION

Part One
Export Declaration (PEB)

Article 2

(1) Goods, which will be exported, must be notified by exporter/proxy by PEB.

(2) The exporter/proxy must complete PEB completely and correctly and he or she shall be accountable for the verity of the matters written on the PEB.

Article 3

The PEB, as set forth in Article 2, is not required for export of:

• a. Personal goods of passengers and transportation vehicle crews;
• b. Goods for vessel's supplies;
• c. Goods of border crossers who use Customs Declaration in accordance with cross-border trading agreement;
• d. Goods and or motorized vehicles, which are re-exported using the documents as set forth in international customs rules (ATA CARNET TRIPTEK, or CPD CARNET);
• e. Goods delivered via PT (Persero) Pos Indonesia using Declaration En Duane (CN.23).

Article 4

(1) Export of goods via PIT may use one PRB for some senders provided that the PIT:

• a. Must have status as PPJK;
• b. Acts as exporter or the one who notifies;
• c. Delivers/submit PEB and continued sheet of BC 3.0 with or without Harmonized System (HS) Number;
• d. Must deliver/furnish continued sheet of BC 3.0, which has been completed with HS Number not later than seven (7) days after the PEB, has acquired number of registration, in the case that the said continued sheet of BC 3.0 is without HS Number.

(2) PJT, which does not comply with the provisions as set forth in paragraph (1) clause d, the next submitted PEB would not be served until the said provisions have been complied.

Part Two
Regular PEB

Article 5

(1) Exporter/proxy may notify export of goods, which are implemented within a determined period using Regular PEB.

(2) Export of goods using Regular PEB can be implemented under the following conditions:

• a. barang tidak mendapat KITE;
• b. Not subject to export quota;
• c. Not subject to PE.

(3) Exporter who has obtained approval to use Regular PEB shall have the obligations as follows:

• a. Must deliver invoice and packing list for each transaction of export;
• b. Must submit Regular PEB for export transaction for one month, not later than the 5th day of the following month;
• c. Must submit zero report in case it does not execute export transaction during the respective month.

(4) The approval to use Regular PEB shall be given by Head of Office of Loading based on request of the exporter/proxy.

(5) Approval or rejection of the request, as set forth in paragraph (4), shall be given not later than fourteen (14) working days since complete and due receipt of the request.

(6) The approval, as set forth in paragraph (4), shall be given in the case that exporter has good reputation and:

• a. Has high export frequency;
• b. Has an unfixed schedule of transportation vehicles for exported goods;
• c. Location of loading of goods is far from office of loading and or foreign exchange bank;
• d. Exports through pipe channel or transmissions network;
• e. Based on consideration of head of office of loading.

(7) Good reputation, as set forth in paragraph (6), means:

• a. Has ever violated customs rulings; the violations of which are subject to administrative sanction with a period of one (1) year;
• b. Is obedient taxpayer based on recommendation of the Directorate General of Taxation; and
• c. Has maintained bookkeeping so that a report in accordance with the Indonesian Standards of Indonesian Financial Accounting can be prepared.

(8) Approval on the use of Regular PEB will be withdrawn if:

• a. Not executing any export transaction within a period of three (3) months consecutively;
• b. Not complying with the provisions of paragraphs (6) and (7).

(9) The approval to use Regular PEB, which has been withdrawn, can be re-issued one (1) year after date of withdrawal.

(10) Head of office of loading shall submit monthly report on realization of Regular PEB to Head of Regional Office according to BCL 3.1 of Appendix VII of this Decision.

(11) Procedure of issuance of approval and export using regular PEB is set forth in Appendix I of this Decision.

(12) Request for approval to use Regular PEB shall be in accordance with Sample 3.11 of Appendix VII of this Decision.

(13) Approval to use Regular PEB shall be in accordance with Sample 3.21 of Appendix VII of this Decision.

Part Three
PEB Registration

Article 6

(1) PEB shall be registered by exporter/proxy to office of loading.

(2) Office of loading, which uses PDE system, PEB registration must be conducted based on the PDE system.

(3) Office of loading, which has not been using PDE system, PEB registration shall be done using a diskette or a form.

(4) Head of the Regional Office shall determine office of loading, which can serve PEB registration using a form based on proposal of head of the office of loading.

(5) Goods, which are exported via PT Pos Indonesia, shall be registered with the customs office at the Post Office for delivery tax at the place of delivery of exported goods.

(6) PEB data, which is delivered through electronic media and printed media of PEB and has obtained number and date of registration, shall be treated as valid PEB.

Part Four
Payment of Export Levy

Article 7

(1) Payment of PE shall be done in cash via a foreign exchange bank or office of loading prior to or upon registration of PEB.

(2) Payment of PE via a foreign exchange bank, which is not in the same city with office of loading, STBS must be validated by the similar foreign exchange bank in the same city with the office of loading.

(3) In the case that there is no similar foreign exchange bank in the same city with office of loading, STBS must be validated by a similar foreign exchange bank in the nearest city with the one of the office of loading.

(4) Payment of PE, as set forth in paragraph (1), shall be computed based on:

• a. Exchange rate applicable upon payment; and
• b. Tariff of PE and standard price of export applicable upon date of registration of PEB.

(5) In the case of shortage in payment of PE as a result of mistakes in PE tariff, standard price of export, and miscomputation or other reasons, computation of the shortage shall be based on:

• a. Exchange rate applicable upon payment as contained in the STBS; and
• b. Tariff of PE and standard price of export applicable upon registration of PEB.

CHAPTER III
CUSTOMS INSPECTION

Part One
Inspection Into Documents

Article 8

(1) With regard to PEB, inspection consists of:

• a. Completeness and due completion of PEB data;
• b. Correctness in computation and full payment of PE in the case of exported goods, which are subject to PE;
• c. Completeness of the required customs documents; and
• d. Completeness of other complementary customs documents required in the framework of fulfillment of customs rulings in the field of export.

(2) The customs complementary documents, which are required as set forth in paragraph (1) clause c, shall be in the form of invoice and packing list.

(3) Other complementary customs documents, which are required, as set forth in paragraph (1) clause d, are, amongst others: STBS, letter of acknowledgment as registered exported, letter of approval for export is-sued by Department of Trade and Industry, Certificate of Quality, Statement of Quality, Export Permit (SIE), Certificate of Validity of Forest Products (SKSHH), and or other special permits from the related institutions.

Article 9

(1) In case that results of inspection into documents show complete and due completion of PEB, it shall be given number and date of registration.

(2) If results of the inspection show complete and due completion of PEB but other complementary customs documents are required, as set forth in Article 8 paragraph (3):

• a. In case of PDE system, PEB shall be given number and date of registration providing that the exporter must deliver other required complementary customs documents to the Official, either prior to or upon introduction of goods into custom are;
• b. in case of the use of a diskette and a form, PEB shall be given number and date of registration after the exporter/proxy has completed the required condition.

(3) In case that result of the inspection show incomplete and/or undue completion of PEB, the PEB shall be returned to the export/proxy together with Rejection Notice (NPP) at per sample BCF 3.04 of Appendix III of this Decision.

(4) After PEB has been given number and date of registration, the following shall be issued:

• a. Approval for export, which have been signed by the officials; or contains Name and Employee Register Number of the official in the case there is no physical inspection into goods;
• b. PBB, in case that exported goods are not physically examined, but other required complementary customs documents must be submitted,
• c. PBB in case that exported goods must be physically inspected.

(5) The approval for export, as set forth in paragraph (4), shall be made in three (3) original copies:

• a. First sheet for exporter;
• b. Second sheet for Temporary Hoarding Place entrepreneur;
• c. Third sheet for transporter.

(6) The approval for export, as set forth in paragraph (4), shall be in accordance with BCF 3.01 of Appendix VII of this Decision.

(7) The PBS, as set forth in paragraph (4), shall be in accordance with BCF 3.02 of Appendix VII of this Decision.

(8) Procedure of registration of PEB is set forth in Appendix II of this Decision.

Part Two
Physical Inspection into Goods

Article 10

(1) Physical inspection shall be conducted into:

• a. Exported goods that will be re-imported;
• b. Re-exported goods;
• c. Exported goods, which have obtained approval for export and are subject to NHL.

(2) Physical inspection can also be conducted in case that exported goods are:

• a. Subject to PE and STBS, which number and date are contained in PEB and have not been delivered by exporter to the official;
• b. Regulated, supervised their export is prohibited, and their permit from the related institution as set forth in PEB have not been delivered by exporter to the official.

(3) The physical inspection, as set forth in paragraph (2) not be implemented in the following cases:

• a. Exporter has submitted STBS or permit from the related institution to the official and the based on results of inspection into documents, it has shown compliance; and
• b. The exported goods are not imposed by NHI.

(4) On the exported goods, as set forth in paragraph (3), approval for export shall be given by the official after exporter has submitted STBS or permit from the related institution.

(5) Procedure of physical inspection into exported goods shall be re-implemented in accordance with rules on temporary import settlement.

(6) The physical inspection into goods shall be based on PEB and or the required complementary customs documents.

(7) The physical inspection into goods includes:

• a. Type of goods;
• b. Quantity;
• c. Identity;
• d. Technical specifications;
• e. Conditions;
• f. Classification of goods based on Harmonized System;
• g. Number, mark, type, and total of packages; and
• h. Fulfillment of customs rulings in the field of export.

Article 11

(1) The physical inspection into goods shall be conducted in the customs area.

(2) Upon exporter's request, physical inspection into goods may be conducted at exporter's warehouse, or at other places used by exporter to store exported goods;

(3) Physical inspection into goods in customs area must be accomplished not later than twenty-four (24) hours since commencement of physical inspection, except in case that it requires laboratory examination and or Inspection by the related technical institution.

(4) In case that physical inspection into goods is conducted outside the customs area, PEB shall be registered not later than two (2) days prior to the said inspection.

(5) Physical inspection into exported goods, which loading onto transportation vehicles is via pipe channel/transmissions network, shall be Implemented upon loading based on measuring equipment, which is sealed by the Directorate General of Customs and Excise.

(6) On the exported goods, as set forth in paragraph (2), stuffing supervision and sealing must be performed on the container or packages.

Article 12

(1) On exported goods, which have obtained approval for export, physical inspection shall be conducted in case that the exported goods are imposed by NHI.

(2) Physical inspection, as set forth in paragraph (1), must be notified by the official in writing to exporter not later than four (4) hours prior to the inspection.

Article 13

(1) Rate of the physical inspection into goods is maximum 10% and minimum two (2) packages.

(2) The physical inspection into goods shall be conducted on all goods (100%) in case of:

• a. Exported goods that will be re-imported;
• b. Re-exported goods;
• c. Results of inspection, as set forth in paragraph (1) show incompliance with type and quantity of goods and or exported goods are goods, which are regulated, supervised, and which export is prohibited;
• d. Exported goods, which are subject to NHL.

(3) On certain exported goods, laboratory examination may be conducted.

(4) Results of the physical inspection into goods shall be written on the reverse page of PEB.

(5) Procedure of customs inspection of exported goods is set forth in Appendix III of this Decision.

Article 14

(1) In case that the results of the physical inspection into, goods based on NHI show mistakes in information regarding quantity and type of goods on the PEB, exporter will be imposed by administrative sanction the form of penalty pursuant to Article 82 paragraph (6) of Law No. 10/1995.

(2) In case that the results of the physical inspection into goods based on NHI show type and or quantity of good, which are not in accordance with information on the PEB, and the exported goods are classified as goods, which are subject to PE and or are regulated, supervised, and which export is prohibited, an investigation will be conducted.

Article 15

(1) Inspection using Hi-Co Scan shall be done only for inspection into type of goods.

(2) The inspection, as set forth in paragraph (1), must be based on NHI.

CHAPTER IV
CONSOLIDATION OF EXPORTED GOODS

Article 16

(1) Consolidation of exported goods of some exporters shall be done by the consolidator who has obtained approval as consolidator of exported goods from the respective customs office.

(2) The consolidator may have the status as PPJK or non-PPJK.

(3) The consolidator must notify exported goods, which will be consolidated in PKBE.

(4) In the case that PEB has been registered with the customs office, transportation of exported goods from exporter's warehouse to place of consolidation shall use Approval for Export.

(5) Exporter or an exporter in one group of companies may self-perform consolidation of his or her exported goods under the following conditions:

• a. Exporter who self-consolidates his or her exported goods, must notify the consolidation in the PKBE;
• b. Exporter must notify the companies in his or her group to the respective customs office.

Article 17

(1) Stuffing of exported goods must be supervised in the following cases:

• a. Exported goods, which have obtained KITE, shall be consolidated with other goods, which have not obtained KITE;
• b. Exported goods, which undergo physical inspection, shall be consolidated or not consolidated with other goods, which are not physically inspected;
• c. Exported goods, which originate from TPD, shall be consolidated or not consolidated with goods, which do not originate from TPB.

(2) In case that the stuffing of consolidated exported goods must be supervised, as set forth in paragraph (1), the consolidator or exporter shall file a request for supervision over stuffing to the official of the customs office not later than twenty-four (24) hours prior to stuffing.

(3) Exported goods, which will be stuffed, must have been completed with a PEB, which has obtained Register Number and Approval for Export.

Article 18

(1) The consolidator is obliged:

• a. To maintain bookkeeping according to the Standards of Indonesian Financial Accounting and shall ht: willing to be audited by the Directorate General of Customs and Excise;
• b. To provide transportation and workrooms for auditors and Outside Duty Officers;
• c. To have an employee who has possessed certificate of customs expertise issued by the Finance Educational and Training Institute (BPPK);
• d. To have adequate work equipment, such as computer, telephone/fax line, scale, and forklift;
• e. To notify head of the customs office if he or she change the site arrangement of buildings/rooms; and
• f. To deliver two (2) month prior notice to the respective customs office if he or she will close his or her business.

(2) Procedure of registration of consolidator and consolidated export are set forth in Appendix IV of this Decision.

(3) Application for registration of consolidator shall be in accordance with Sample 3.12 of Appendix VII of this Decision.

(4) Approval for consolidator of exported goods shall he in accordance with Sample 3.22 of Appendix VII of this Decision.

(5) PKBE shall be in accordance with Appendix VII of this Decision.

(6) Exporter's notification, which is a group of companies, shall be in accordance with Sample 3.13 of Appendix VII of this Decision.

CHAPTER V
INTRODUCTION OF EXPORTED GOODS INTO CUSTOMS OFFICE

Article 19

(1) Introduction of exported goods into customs area shall be done using Approval for Export signed by the official.

(2) The introduction of exported goods, which will undergo physical inspection into goods in the customs area, shall use PBE and PBB.

(3) In the case that PEB registration with the office of loading uses a form, the introduction of exported goods into customs area shall be done using copy of PEB.

(4) The Approval fur Export, PPB, PEB, and PKBE shall be used by the Outside Duty Officer to supervise the introduction of exported goods at the entrance gate to the customs area.

(5) Second sheet of the Approval for Export or second sheet of the PKBE shall be submitted to TPS entrepreneur as notification indicating that introduction and hoarding of exported goods in the customs area have obtained approval of the official of office of loading.

(6) The TPS entrepreneur shall notify realization of the introduction and hoarding of exported goods, as set forth in paragraph (3), to the office of loading.

(7) Procedure of introduction of exported goods into customs area is as set forth in Appendix V of this Decision.

CHAPTER VI
LOADING OF EXPORTED GOODS

Article 20

(1) The loading of exported goods into transportation vehicles shall be done as follows:

• a. Exported goods, which are not physically inspected, shall be loaded onto transportation vehicles after signing of Approval for Export by the Official and the Outside Duty Officer supervising the introduction of exported goods into customs area.
• b. Exported goods, which are physically inspected outside customs area, shall be loaded onto transportation vehicles after signing of the Approval for Export by the Inspector, Stuffing Supervising officer, and Outside Duty Officer supervising the introduction of exported goods into customs area;
• c. Consolidated exported goods shall be loaded onto transportation vehicles after signing of PKBE by the Outside Duty Officer at the entrance gate to the customs office.

(2) Third sheet of the Approval for Export or third sheet of the PKBE shall be submitted to the transporter as notification that the loading of exported goods onto transportation vehicles has obtained approval of the Official of the customs office.

(3) In case that PEB registration at the office of loading uses a form or a diskette, the loading of exported goods onto transportation vehicles shall be based on Approval for Export.

(4) Goods, which are exported through pipe channel or transmissions network, shall be deemed as having been exported after obtaining approval from the appointed Official.

(5) Implementation of the approval, as set forth in paragraphs (1) and (4), shall be postponed in the case that exported goods are imposed by NHI.

Article 21

(1) The loading of exported goods onto transportation vehicles and the export via pipe channel or transmission network shall be conducted at:

• a. Customs area; or
• b. Other places made similar to customs area based on a permit issued by Head of the Customs Office supervising such places.

(2) In case that PEB registration at the office of loading uses a form or a diskette, the loading of exported goods onto transportation vehicles shall be based on the Approval for Export written on the PEB.

CHAPTER VII
TRANSPORTATION OF EXPORTED GOODS

Article 22

(1) Transporter, whose transportation vehicle leaves customs area, must inform on the exported goods transported by him or her using Outward Manifest to the Official who renders customs service on transportation vehicles for three (3) working days since departure of the transportation vehicles, at the latest.

(2) Exported goods, which are further or continually transported out of customs area, must be notified by the transporter to the Official who renders customs service on transportation vehicles at the customs office where transit takes place using DPBE in accordance with rulings on procedure of submission of manifest (document).

(3) Transportation of goods from one place to another in customs area through a place outside customs area must be notified by transporter using BC 1.3 to the Official who renders customs service on transportation vehicles before the said vehicles depart from place of loading.

(4) Official at the office of loading who receives outward manifest shall reconcile the data on PEB and outward manifest received from transporter and shall submit data on PEB, which is un-reconciled, to Head of the Customs Office and to the Official who investigates.

(5) Transporter who does not comply with the provisions of paragraphs (1) and (2) shall be imposed by administrative sanction in the form of penalty pursuant to Article 11 paragraph (3) of Law No. 10/1995.

Article 23

(1) In case that exported goods are not introduced into customs area or are not loaded m whole, the exporter/proxy must report this matter to the Official and must revise the PEB.

(2) In case that not all of the exported goods are being transported (short shipment) at port of transit, the transporter who further transports such goods must notify the Official who renders customs service on trans-portation vehicles to be registered on the DPBE.

CHAPTER VIII
CANCELLATION AND REVISION/AMENDMENT OF DATA ON PEB

Part One
Cancellation of PEB

Article 24

(1) In case of cancellation of export, the exporter/proxy must file a request for cancellation of PEB and must report not later than three (3) working days since departure of transportation vehicles.

(2) Exporter, who does not report the cancellation of export that has been written on the PEB or who reports after the determined period of time, as set forth in paragraph (1), will be imposed by administrative sanctions pursuant to Article 10 paragraph (5) of Law No. 10/1995.

Article 25

(1) Exported goods, which are written on the canceled PEB, shall not be physically inspected, except if they are imposed by NHI.

(2) In the case that the exported goods, which export will be canceled are imposed by NHI, the cancellation of PEB can be agreed after:

• a. Physical inspection of goods;
• b. Full payment of administrative sanctions by exporter in case that results of physical inspection show misinformation on the type and quantity of goods written on the PEB.

(3) In case that exported goods, which PEB is canceled, have been introduced into customs area, exit of the said goods which export is canceled, from the customs area shall be conducted after obtaining approval from the Official.

(4) In case that exported goods are packed in a container or a package and have been introduced into customs area and there are damages on the container or the package so that the container or the package must be replaced:

• a. Its PE6 must be canceled and must be notified to the Official of the office of loading;
• b. Into the exported goods, a physical inspection will first be conducted before such goods are exited from the customs area.

(5) The exit of exported goods, as set forth in paragraph (3), shall be conducted using Approval for Exit of Exported Goods (SPKBE) according to BCF 3.06 of Appendix VII of this Decision.

Part Two
Revision/Amendment of Data on PEB

Article 26

(1) Revision/amendment of data on the PEB must be notified by exporter of the customs office using Notice on Revision of PEB (PP-PEB).

(2) Into exported goods, which PEB is not revised/amended, physical inspection will not be conducted.

(3) In the case that the Official has received NHI before exporter submit notice on amendment, as set forth in paragraph (1), a physical inspection will first be conducted into the exported goods.

(4) The administrative sanctions, as set forth in Article 14, shall not be imposed on the revision/amendment of PEB with regard to quantity of goods in the following cases:

• a. Quantity of goods becomes more or less and does not exceed one percent (1%) of export of bulk goods and or liquid goods which loading is done via pipe channel; and or
• b. Quantity of goods becomes less due to short shipment and or not all of the exported goods, which come into customs office, are proven that it occurs beyond the intention/capacity of exporter.

(5) In the case that exported goods packed in more than one container, which have been introduced into customs area, suffers from damage on the container or package so that replacement to the said container or package has to be made:

• a. Its PEB must be revised/amended and must be notified to the Official of the office of loading;
• b. On exported goods, which container or package will be replaced, must be physically inspected prior to exit of the exported goods from customs area.

(6) PP-PEB, as set forth in paragraph (1), shall be in accordance with BCE 3.05 of Appendix VII of this Decision.

(7) The exit of exported goods, as set forth in paragraph (5), shall be done using SKPKBE.

Article 27

(1) Revision/amendment of data on the PEB with regard to type and or quantity and or price of goods can be served as long as exported goods have not been loaded onto transportation vehicles, except in the following cases:

• a. Export of liquid goods, which loading is done through pipe channel, not later than three (3) days after export has been determined;
• b. Short shipment, not later than three (3) days after export has been determined.

(2) Revision/amendment of data on the PEB regarding change of name of transportation vehicle, voyage/flight number, date of departure of transportation vehicle, which is due to un-transportation of exported goods in whole, shall be done not later than three (3) working days since departure of the first transportation vehicle.

(3) Revision/amendment of data on the PEB, other than the one as set forth in paragraphs (1) and (2), can be served prior to or after such goods have been loaded onto transportation vehicles and have been submitted not later than one month since obtaining of registration number of PEB.

(4) In the case of revision/amendment of data on the PEB regarding quantity of exported goods, which are subject to PE, the exporter:

• a. must fully paid the underpaid PE in the case that such amendment is due to overloading;
• b. may request refund of PE in the case that such amendment is as a result of under loading.

(5) On the excess or shortage, as set forth in paragraph (4), which is more than one percent:

• a. An examination/investigation must be conducted and a Minutes of Inspection shall be made in favor of the exporter/proxy; and
• b. Must be evidenced by a statement issued by transporter.

(6) Prior to issuance of approval on notice on revision/amendment of data on the PEB, the Official must perform a research into reasons of the request for revision/amendment and fulfillment of the required conditions.

(7) Procedure of settlement of PEB, which is canceled and revised/amended, is set forth in Appendix VI of this Decision.

CHAPTER IX
ADMINISTRATION OF PEB

Article 28

(1) In the case that PEB registration is conducted using a form, the Official who organizes export data, must record and administer PEB.

(2) Data on PEB shall be stored electronically with the Regional Office and Directorate for Customs and Excise Information.

(3) The delivery of data on the PEB from the Customs Office, the Regional Office, and the Directorate for Customs and Excise Information, will be further stipulated by the said Directorate for Customs and Excise Infor-mation.

(4) The taking of data on PEB by Bank Indonesia and by the Central Bureau of Statistics electronically will be further stipulated by the Directorate for Customs and Excise Information.

Article 29

(1) Exporter must print data on PEB, which has obtained Registration Number and Cusrec.

(2) Exporter must store data on PEB, which has obtained Registration Number and Cusrec printing results, as set forth in paragraph (1), and original copies of customs complementary documents within a period of ten (10) years at its place of business in Indonesia.

CHAPTER X
EXPORT OF GOODS, WHICH ARE SUBJECT TO EXCISE

Article 30

(1) Export of goods, which are subject to excise and which excise has not been fully paid by entrepreneur of factory or storage place of such goods, must be protected by an Excise Document (CK-8).

(2) Number and date of excise document (CK-8) and the issuing office must be written on the PEB.

(3) Export of goods, which are subject to excise, by parties other than the entrepreneur, as set forth in paragraph (1), their excise must have been fully paid.

(4) Export of goods, which are subject to excise, as set forth in paragraph (3), is not subject to refund of excise.

CHAPTER XI
LETTER OF IMPOSITION OF ADMINISTRATIVE SANCTIONS (SPSA)
AND REVISION NOTE

Part One
SPSA

Article 31

(1) In the case that exporter is being imposed by administrative sanctions, an SPSA must be made and must be submitted to the exporter/proxy or to the transporter.

(2) The SPSA, as set forth in paragraph (1), shall be in accordance with Decree of Minister of Finance No. 669; KMK.05/1996 dated December 18, 1996.

Part Two
Revision Note

Article 32

(1) On results of physical inspection into goods, which are not in accordance with type and or quantity of such goods, a Revision Note (NP) must be made as basis for the issuance of SPSA.

(2) The NP, as set forth in paragraph (1), shall be in accordance with BCF 3.07 of Appendix VII of this Decision.

CHAPTER XII
HOURS OF SERVICE

Article 33

(1) The customs office shall render service for twenty-four (24) hours every day for the following activities:

• a. Receipt of submission of PEB by exporter/proxy;
• b. Physical inspection into goods upon exporter's request;
• c. Introduction of exported goods, which have obtained approval for export, into customs area;
• d. Other customs services in the field of export.

(2) Head of the customs office must determine the placement of officers who serve the activities as set forth in paragraph (1).

CHAPTER XIII
OTHERS

Article 34

(1) In the case that the computer at the customs office using PDE system or diskette cannot be operated, or if the customs office has not had any computer facility, registration of PEB shall be done using a form.

(2) In the case that the registration of PEB uses a data recording form, it shall be done by the Official after giving it a Registration Number.

(3) Procedure of submission of PEB using a form shall be in accordance with the procedure of submission of PEB in diskette.

Article 35

The submission of PDE through the PDE system shall be served based on a consent between exporter/proxy and Head of the Regional Office as contained in the Agreement on The Use of PDE System.

Article 36

In the case that PEB is submitted using the PDE system, signature of the Official of the office of loading on Approval for Export and seat of agency in Column H PEB, shall be replaced with results of printing of name and Employee Register Number of the said Official on the document.

Article 37

(1) Export of goods, which has obtained KITE, will be further stipulated in a Decision of the Director General regarding Customs Procedure In The Field of Export, Which Has Obtained KITE.

(2) Export of goods from bonded hoarding zone shall refer to the rulings on Bonded Hoarding Zone.

CHAPTER XIV
CLOSING

Article 38

(1) Head of the Regional Office may stipulate technical guidelines for further enforcement, which are not in violation with this Decision.

(2) The existing technical guidelines, which are in violation with this Decision, shall be declared inapplicable.

Article 39

Upon enforceability of this Decision:

• a. Decision of the Director General of Customs and Excise No. Kep-28/BC/1999 on Procedure of Customs Inspection Into Exported Goods;
• b. Decision of the Director General of Customs and Excise No. Kep-44/BC/1999 on Guidelines for Implementation of Customs In The Field of Export shall be declared inapplicable.

Article 40

This Decision comes into full force and effect from October 1, 2003.

For public cognizance, this Decision shall be announced by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On July 28, 2003
DIRECTOR GENERAL,
sgd
EDDY ABDURRACHMAN

Attachment to DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NUMBER: KEP-151/BC/2003