DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. KEP-79/BC/2004

ON
THE AMENDMENT TO DECISION OF
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. KEP-152/BC/2003

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

• a. that in the framework of facilitating export-oriented industries and guaranteeing state rights;
• b. that raw materials are imported by securing facilities of Import Relief for Export Purpose (KITE), which are exported without processing;
• c. that based on the considerations as meant in letters a and b, it is deemed necessary to amend Article 20 of Decision of the Director General of Customs and Excise No. KEP-152/BC/2003.

In view of:

Decree of the Minister of Finance No. 557/KMK.04/2002 on customs procedures in the export field;

DECIDES:

To stipulate:

THE AMENDMENT TO DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. KEP-152/BC/ 2003

Article 1

To amend the provision in Article 20 paragraphs (5) and (6) of Decision of the Director General of Customs and Excise No. KEP-152/BC/2003 so as to entirely read as follows:

(1) Exporters can export raw materials already imported by using facilities of import duty and Value Added Tax and Sales Tax on Luxury Goods are not collected, without going through the treatment process.

(2) The export as meant in paragraph (1) shall be realized by using Export Declaration (PEB) securing KITE facilities and Inspection Result Report (LHP) shall be issued.

(3) The approval of the export of the goods as meant in paragraph (1) shall be issued by heads of loading offices after the exporters submit applications containing reasons for exporting and accompanied by in-formation about:

• a. names, addresses of recipients/buyers and destination countries;
• b. number and date of Import Declaration (PIB);
• c. quantity and kind of goods as well as no of tariff heading of the exported goods.

(4) The applications as meant in paragraph (3) shall be accompanied by import documents in the form of PIB signed by official, invoice, packing list and Guarantee Receipt (STTJ) as well as evidences, among others, cancellation of orders from buyers of goods abroad, sales contract.

(5) The approval as meant in paragraph (3) shall be issued unless the export is realized in a period of not exceeding 12 (twelve) months as from the date of import as contained in PIB.

(6) In the case of the realization of the export elapsing 12 (twelve) months, PEB shall be returned to exporters/their proxies along with Note of Rejection (NPP).

(7) The exported goods shall be subjected to physical inspection.

(8) The physical inspection of goods shall be based on PEB of customs complementary documents, declaration of goods inspection (PPB), PIB and customs complementary documents of the said PIB.

(9) In the case of exported goods being found different from those mentioned in PEB at the moment of physical inspection of goods, inspectors shall make Note of Rectification (NP) in accordance with example of BCF 3.07 in Attachment VIII to Decision of the Director General of Customs and Excise No. KEP-152/BC/2003.

(10) The exported goods as meant in paragraph (9) cannot be treated as goods securing KITE and LHP of the said exported goods shall not be issued.

Article 2

The decision of the Director General of Customs and Excise shall come into force as from the date of stipulation.

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

Stipulated in Jakarta
On October 15, 2004
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,
sgd
EDDY ABDURRACHMAN