DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. KEP-37/BC/2004

ON
TECHNICAL DIRECTIVES FOR LABORATORY TEST AND IDENTIFICATION OF GOODS
IN CENTERS FOR TESTING AND IDENTIFYING GOODS

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

• a. that laboratory test and identification of goods need to be applied to highly risky goods, namely goods resulting risk of difference in the imposition of tariffs of import duty, excise and goods allegedly categorized as forbidden and restricted goods in centers for testing and identifying goods;
• b. that in the framework of ensuring the effective service for laboratory test and supervision over the highly risky goods and goods allegedly categorized as forbidden and restricted goods, it is deemed necessary to regulate technical directives for laboratory test and identification of goods in centers for testing and identifying goods;
• c. that based on the considerations as meant in letters a and b, it is deemed necessary to stipulate a decision of the Director General of Customs and Excise on technical directives for laboratory test and identification of goods in centers for testing and identifying goods;

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 customs affairs (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);
• 3. Law No. 20/1997 on non-tax state revenue (Statute Book of 1997 No. 47, Supplement to Statute Book No. 3687);
• 4. Government Regulation No. 44/2003 on tariffs of non-tax state revenues effective within the Ministry of Finance (Statute Book of 2003 No. 95, Supplement to Statute Book No. 4313);
• 5. Decree of the Minister of Finance No. 449/KMK.01/2001 on the organization and working arrangement of centers for testing and identifying goods;
• 6. Decree of the Minister of Finance No. 453/KMK.04/2002 on customs procedures in the import field, as already amended the latest by Decree of the Minister of Finance No. 112/KMK.04/2003;
• 7. Decree of the Minister of Finance No. 118/KMK.04/2004 on procedures for payment and remittance of non-tax state revenues effective within the Directorate General of Customs and Excise;
• 8. Decision of the Director General of Customs and Excise No. KEP-07/BC/2003 on technical directives for customs procedures in the import field as already amended by Decision of the Director General of Customs and Excise No. KEP-68/BC/2003;
• 9. Decision of the Director General of Customs and Excise No. KEP-27/BC/2004 on technical directives for payment and remittance of non--tax state revenues effective within the Directorate General of Customs and Excise;

DECIDES:

To stipulate:

THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON TECHNICAL DIRECTIVES FOR LABORATORY TEST AND IDENTIFICATION OF GOODS IN CENTERS FOR TESTING AND IDENTIFYING GOODS.

Article 1

Referred to in this decision as:

• 1. Test and identification shall be laboratory test and identification of goods in centers for testing and identifying goods.
• 2. Centers for Testing and Identifying Goods, hereinafter called BPIB shall be centers for testing and identifying goods of the Directorate General of Customs and Excise.
• 3. Sample of goods shall be goods representing the whole goods to be requested for test and identification.
• 4. Service users shall be users of goods testing and identifying service in BPIB.
• 5. Director General shall be the Director General of Customs and Excise.
• 6. Head Office shall be the head office of the Directorate General of Customs and Excise.
• 7. Regional Office shall be regional office of the Directorate General of Customs and Excise.
• 8. Service Office shall be Customs and Excise Service Office.

Article 2

The test and identification shall be applied to samples of goods sent from:

• a. service office;
• b. regional office;
• c. head office;
• d. service users or institutions outside the Directorate General of Customs and Excise not connected directly to customs and excise service.

Article 3

(1) Heads of Service Offices or the appointed officials can send samples of goods to BPIB for the purpose of test and identification.

(2) Goods which can be sent from service offices for testing and identification shall be goods fulfilling the following criteria:

• a. highly risky;
• b. imported by highly risky importers.

(3) The highly risky goods as meant in paragraph (2) letter a shall be:

• a. goods that can result in risk of difference in the imposition of tariffs of import duty and excise as stipulated in Attachment I to this decision.
• b. Goods allegedly categorized as forbidden or restricted goods.

(4) The test and identification based on professional judgement of document auditors or the appointed officials can be applied to goods other than those as meant in paragraph (2).

Article 4

(1) Heads of Regional Offices or the appointed officials can send samples of goods to BPIP for the purpose of test and identification.

(2) Goods which can be sent from regional offices for the purpose of test and identification shall be goods submitted in the framework of service in the following fields:

• a. audit and verification;
• b. excise;
• c. prevention and investigation; or
• d. other purpose deemed necessary by heads of regional offices.

Article 5

(1) The appointed officials within the Head Office can send samples of goods to BPIB for the purpose of test and identification.

(2) Goods which can be sent from the Head Office for the purpose of test and identification shall be:

• a. goods submitted for processing objection and appeal;
• b. goods submitted for pre-entry classification;
• c. goods submitted for the imposition of tariff of excise; or
• d. goods submitted for other purposes deemed necessary by officials in the head office.

Article 6

(1) Service users or institutions outside the Directorate General of Customs and Excise can send samples of goods to BPIP for the purpose of test and identification.

(2) The goods as meant in paragraph (1) shall be goods not connected directly to service in the customs and excise field.

Article 7

(1) Samples of goods can be sent through:

• a. customs and excise officers;
• b. PT Pos Indonesia; or
• c. Freight forwarding companies.

(2) The submission and dispatch of samples of goods for the purpose of test and identification as meant in Articles 3, 4 and 5 shall be done by giving up Document of Submission of Samples of Goods, accompanied by complementary customs documents in accordance with Specimen in Attachment II to this decision.

(3) Procedures for submitting the test and identification as well as the period of settlement of test and identification shall be as stipulated in Attachment III to this decision.

Article 8

(1) The testing and identifying service as meant in Articles 3, 4, 5 and 6 shall be subjected to a levy in the form of non-tax state revenue at the tariff as stipulated in Government Regulation No. 44/2003 and Decree of the Minister of Finance No. 118/KMK.04/2004.

(2) The tariff as meant in paragraph (1) shall be specified on the basis of parameters of the test and identification as stipulated in Attachment IV to this decision.

(3) The testing and identifying service as well as tariff as meant in paragraph (2) for a kind of goods shall constitute a package of test for every application for the test and identification as meant in Articles 3, 4 and 5.

(4) Levy of non-tax state revenue on the testing and identification service shall be responsibility of payees as meant in Article 3 of Decree of the Minister of Finance No. 118/KMK.04/2004.

Article 9

Procedures for payment and remittance of non-tax state revenue from the testing and identification service shall be based on the provisions in Decree of the Minister of Finance No. 118/KMK.04/2004 on procedures for payment and remittance of non-tax state revenue effective within the Directorate General of Customs and Excise.

Article 10

The decision shall come into force as from May 1, 2004.

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

Stipulated in Jakarta
On April 29, 2004
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
sgd
EDDY ABDURRACHMAN

Attachment to DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO.KEP-37/BC/2004

Attachment (Indonesian)