REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-25/BC/2010

CONCERNING
MANUAL FOR THE REGISTRATION OF COMPANIES ARRANGING CUSTOMS SERVICES

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

That to implement provisions in Article 15 of Regulation of the Finance Minister No. 65/PMK.04/2007 concerning Companies Arranging Customs Services, it is necessary to stipulate Regulation of the Director General of Customs and Excise on Manual for the Registration of Companies Arranging Customs Services;

In view of:

• 1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) that is amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
• 2. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) that is amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
• 3. Regulation of the Finance Minister No. 65/PMK.04/2007 concerning Companies Arranging Customs Services;

HAS DECIDED:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING MANUAL FOR THE REGISTRATION OF COMPANIES ARRANGING CUSTOMS SERVICES.

CHAPTER I
GENERAL PROVISIONS

Article 1

In this Regulation of the Director General:

• 1. "Customs law" refers to Law No. 10/1995 concerning Customs that is amended by Law No. 17/2006.
• 2. "Company Arranging Customs Services" hereinafter abbreviated as PPJK, is a corporate body arranging the fulfilment of customs obligations for and on behalf of importer or exporter.
• 3. Registration of PPJK is the registration conducted by PPJK to the Directorate General of Customs and Excise to obtain identity number in the form of PPJKCode Number (NP-PPJK) within the framework of customs access.
• 4. Customs specialist is a person who has a knowledge and understanding of customs affairs and holds a certificate of customs expert issued by the Education and Training Board of the Finance Ministry.
• 5. Importer is a person or legal entity importing goods.
• 6. Exporter is a person or legal entity exporting goods.
• 7. Director General is the Director General of Customs and Excise.
• 8. Customs and excise official is an employee of the Directorate General of Customs and Excise appointed to a certain post to carry out certain tasks under the Customs Law.
• 9. Supervision unit is a working unit at the Directorate General of Customs and Excise conducting physical and administrative supervision.
• 10. Customs office is an office at the Directorate General of Customs and Excise where customs .obligations are met according to the Customs Law.

CHAPTER II
ARRANGEMENT OF CUSTOMS SERVICES

Article 2

(1) The arrangment of customs notification for imported or export goods shall be done by transporters, importers or exporters.

(2) If the arrangement of customs notification as described in paragraph (1) is not done by importers or exporters themselves they can give power of attorney to PPJK.

Article 3

(1) To arrange customs services, PPJK shall hold NPPPJK within the framework of customs access.

(2) NP-PPJK as described in paragraph (1) shall be stipulated by the Director of Customs and Excise Information on behalf of the Director General.

CHAPTER III
THE PROCEDURE FOR THE REGISTRATION OF COMPANIES ARRANGING CUSTOMS SERVICES

Article 4

(1) To obtain NP-PPJK as described in Article 3 paragraph (1), PPJK shall conduct the registration of PPJK.

(2) The registration of PPJK as described in paragraph (1) shall be filed through the website of the Directorate General of Customs and Excise in http://vww.beacukai.go.id.

(3) PPJK conducting the registration of PPJK shall fill the list as stipulated in Attachment I that is an integral part of this Regulation of the Director General.

(4) In connection with the list as described in paragraph (3) customs and excise officials:

• a. shall conduct administrative inspection and evaluation; and
• b. can conduct field inspection based on risk management.

Article 5

(1) The field inspection as described in Article4 paragraph (4) letter b shall be done by customs and excise officials of the Regional Office of the Directorate General of Customs and Excise (Kanwil DJBC) or the First Level Customs and Excise Service Office (KPU BC) according to the domicile of PPJK.

(2) The field inspection as described in paragraph (1) shall be done with a letter of assignment from the Head of Kanwil DJBC or the Head of KPU BC.

(3) The results of field inspection as described in paragraph (1) shall be put in a report on the results of field inspection and emailed to the Director of IKC.

(4) The field inspection and the sending of the results of field inspection by Kanwil DJBC or KPU BC shall be done no later than 14 (fourteen) working days since the date of appointment as described in paragraph (1).

(5) If the results of field inspection are not sent in 14 (fourteen) working' days as described in paragraph (4), the Director of IKC shall send a warning of lateness to the Head of Kanwil DJBC or the Head of KPU BC and if in 7 (seven) working days since the date of the warning of lateness the results of field inspection has not been received the Director of IKC can appoint customs and excise officials to conduct field inspection.

(6) The Head of Kanwil DJBC shall send a hardcopy of the dossiers on field inspection to the Head of Customs Office overseeing the domicile of PPJK for the purpose of supervision after NPPPJK has been issued.

Article 6

(1) In connection with the registration of PPJK as described in Article 4 paragraph (1), the Director of IKC on behalf of the Director General shall approve or reject it no later than 45 (forty) working days after complete data on the registration of PPJK have been received.

(2) The approval as described in paragraph (1) shall be given by issuing a decision on the granting of NP-PPJK using a format as stipulated in Attachment II which is an integral part of this Regulation of the Director General.

(3) The rejection as described in paragraph (1) shall be given by issuing a Ietter of rejection using a format as stipulated in Attachment III which is an integral part of this Regulation of the Director General.

(4) If the registration of PPJK is neither approved nor rejected in 45 (forty-five) working days as described in paragraph (1) the registration of PPJKfiled shall be considered accepted and the Director of IKC shall issue a decision on the granting of NP-PPJK.

(5) NP-PPJK as described in paragraph (2) shall be valid in all customs offices in Indonesia until they are revoked.

(6) Provisions on the procedure for the registration of PPJKshall be as stipulated in Attachment IV which is an integral part of this Regulation of the Director General.

Article 7

(1) The Director of IKC on behalf of the Director General shall approve or reject applications for the registration of PPJK by considering:

• a. the clarity and truth of PPJK's address (existence);
• b. the clarity and truth of the identity of PPJK's executive board (responsibility);
• c. the availability of customs specialist (competency);
• d. the certainty of bookkeeping (auditable); and
• e. registration score of PPJK based on the calculation made by the application system on the form for the registration of PPJK.

(2) The customs specialist as described in paragraph (1) c can only be employed as requirement for one PPJK.

Article 8

PPJK that have secured NP-PPJK, shall administratively be overseen by the customs office whose jurisdiction covers their domicle.

Article 9

(1) For the registration of PPJK already approved as described in Article 6 paragraph (2), the results of evaluation and inspection shall be used to make the profile of the PPJK.

(2) The profile of PPJK as described in paragraph (1) shall be used as one of the bases to provide customs service and/or supervision to importers and exporters that give power of attorney for the arrangement of their customs services to PPJK.

(3) The profile of PPJK as described in paragraph (1) shall be updated by the Directorate of Action and Investigation (P2).

(4) The Customs Office shall give inputs on matters related to the updating of PPJK's profile by the Directorate of P2.

CHAPTER IV
THE OBLIGATIONS OF COMPANIES ARRANGING CUSTOMS SERVICES

Article 10

(1) To start the arrangement of customs services, PPJK that have secured NP-PPJK shall first hand over guaranty to the Head of the Customs Office whose jurisdiction covers their domicile.

(2) The model of guaranty as described in paragraph (1) can come in the form of:

• a. cash;
• b. bank guaranty; and/or
• c. guarantee from insurance company.

(3) The amount of guaranty as described in paragraph (1) shall be set as follows:

• a. KPU BC, Customs and Excise Supervision and Service Office of Type Al, Customs and Excise Supervision and Service Office of Customs Medium Type, and Customs and Excise Supervision and Service Office of Excise Medium Type, as much as Rp 250,000,000 (twenty-five million rupiahs);
• b. Customs and Excise Supervision and Service Office of Type A2, as much as Rp 150,000,000 (one hundred and fifty million rupiahs);
• c. Customs and Excise Supervision and Service Office of Type A3, as much as Rp 100,000,000 (one hundred million rupiahs);
• d. Customs and Excise Supervision and Service Office of Type A4, as much as Rp 50,000,000 (five hundred million rupiahs); and/or
• e. Customs and Excise Supervision and Service Office of other types, as much as Rp 25,000,000 (twenty-five million rupiahs).

(4) Heads of Customs Offices receiving guaranty shall administer it.

Article 11

(1) PPJK planning to arrange customs services in Customs Offices other than those whose jurisdiction cover the domicile of PPJK shall first hand over the receipt of guaranty handed over to the Customs Office whose jurisdiction cover the domicile of PPJK.

(2) If the guaranty as described in paragraph (1) does not meet requirements on the amount of guaranty as described in Article 10 paragraph (3), PPJK shall increase the amount of guaranty.

(3) The additional guaranty as described in paragraph (2) can be handed over to the Customs Office whose jurisdiction covers the domicile of PPJK or the Customs Office other than those whose jurisdiction covers the domicile of PPJK.

(4) Heads of Customs Offices receiving additional guaranty shall administer it.

Article 12

(1) In case of a change in data on the registration of PPJK,PPJK which have obtained NP-PPJK shall file applications for a change in data through electronic media to the Director of IKC.

(2) The applications to change data as described in paragraph (1) shall be subject to administrative inspection and if possible field inspection by customs and excise officials.

(3) The Director of IKC shall approve or reject the applications as described in paragraph (1) within a period of 30 (thirty) working days from receipt of complete data changes.

(4) If the applications as described in paragraph (1) are rejected, PPJK shall file another applications no later than 30 (thirty) working days since the applications are rejected.

(5) Provisions on the procedures for a change in data on the registration of PPJK shall be as stipulated in Attachment V which is an integral part of this Regulation of the Director General.

CHAPTER V
THE BLOCKADE AND REVOCATION OF CODE NUMBERS OF COMPANIES ARRANGING CUSTOMS SERVICES

Article 13

(1) The Director of IKC shall issue written warnings to PPJK if they:

• a. do not meet the obligation to file applications for a change in data as described in Article 12 paragraph (1) related to the elements of data as described in Article 7 paragraph (1) c and d;
• b. do not file another applications for a change in repeat data as described in Article 12 paragraph (4) provided the rejection of the applications does not lead to the blockade of PPJK.

(2) The written warnings to PPJK as described in paragraph (1) shall use a format as stipulated in Attachment VI which is an integral part of this Regulation of the Director General.

Article 14

(1) The Director of Action and Investigation (P2) shall blockade PPJK which have obtained NP-PPJK if they:

• a. are undergoing investigation for a criminal offence in the customs field related to customs services they have committed;
• b. are undergoing investigation for an abuse of importer's name and NIK without approval from the importer;
• c. do not hand over a hardcopy of customs notification and customs complement documents required at a given time;
• d. do not meet the obligation to file applications for a change in data as described in Article 12 paragraph (1) related to the elements of data as described in Article 7 paragraph (1) la and b;
• e. no longer have enough guaranty as described in Article 10 paragraph (3);
• f. no longer have a customs specialist;
• g. based on recommendations in the letter of follow up to audit results and/ or proposal from other supervision units;
• h. do not meet the obligation to convey a change in data as described in Article 13 a in 30 (thirty) days after the date of the written warning; and/or
• i. do not file applications for a change in repeat data as described in Article 13 letter b in 30 (thirty) days since the date of the written warning.

(2) The Director of P2 shall lift the blockade as described in paragraph (2) if PPJK:

• a. have undergone investigation for a criminal offence in the customs field related to customs services they have committed and the investigation has been stopped with the issuance of SP3 or have been declared innocent in a court trial;
• b. have undergone investigation for an abuse of importer's name and NIK without approval from the importer and have been declared innocent;
• c. have handed over a hardcopy of customs notification and customs complement documents required;
• d. have filed applications for a change in data as described in Article 12 paragraph (1) related to the elements of data as described in Article 7 paragraph (2) a and b and have obtained decisions on a change in NP-PPJK;
• e. have met guaranty as described in Article 10 paragraph (3);
• f. have employed a customs specialist;
• g. have carried out recommendations in the letter of follow up to audit results or based on a proposal from other supervision unit; and/or
• h. have met the obligation to convey a change in data as described in Article 13 letter a; and/or
• i. have filed applications for a change in repeat data as described in Article 13 b.

(3) The blockade and lifting shall be done based on provisions blockade in the customs field.

Article 15

(1) NP-PPJK shall be revoked if PPJK:

• a. do not meet responsibilities for import duties and/or excise as well as tax within the framework of imports if the importer or exporter is not found;
• b. are found guilty of committing a criminal offence in the customs field based on a court verdict;
• c. are blockaded for 6 (six) consecutive months;
• d. do not carry out activities/businesses for 1 (one) year;
• e. are declared bankrupt; and/or
• f. file applications for revocation.

(2) The revocation as described in paragraph (1) shall be stipulated by the Director of IKC on behalf of the Director General by issuing decisions on the revocation of NP-PPJK using a format as stipulated in Attachment VII which is an integral part of this Regulation of the Director General.

Article 16

The blockade as described in Article 13 and the revocation as described in Article 14 shall not abolish the responsibilities of PPJK for state levies within the framework of import or export if the importer or exporter is not found.

CHAPTER VI
OTHER PROVISIONS

Article 17

PPJK which arrange customs services at Customs Offices requiring the use of apparatus or module of electronic data exchange (PDE), shall use their own apparatus and module of PDE to make and convey customs notifications.

Article 18

(1) PPJK which have obtained NP-PPJK shall meet all laws and regulations in customs, excise, and taxation fields and other provisions in the import and export sector.

(2) All contents and models of agreements between PPJK and importers or exporters shall not reduce the responsibilities of PPJK according to the laws in the customs and excise fields.

CHAPTER VII
TRANSITIONAL PROVISIONS

Article 19

(1) When this Regulation of the Director General comes into force, registration for which receipts have been issued by the application system shall constantly be carried out according to Regulation of the Director General of Customs and Excise No. P-22/BC/2007 concerning Manual for the Issuance of Code Numbers and Supervision of PPJK.

(2) NP-PPJK issued before this Regulation of the Director General comes into force shall remain valid provided they do not contradict this Regulation of the Director General.

CHAPTER VIII
CLOSING PROVISIONS

Article 20

When this Regulation of the Director General comes into force, Regulation of the Director General of Customs and Excise No. P-22/BC/2007 concerning Manual for the Issuance of Code Numbers and Supervision of PPJK shall be declared null and void.

Article 21

This Regulation of the Director General shall come into force as from the date of stipulation.

Stipulated in Jakarta
on April 21, 2010
THE DIRECTOR GENERAL
signed,
THOMAS SUGIJATA
NIP 19510621 197903 1 001