to Indonesian
that in the framework to improve service and control of customs in the export field especially on the physical checking of export goods, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Third Amendment to the Regulation of the Director General of Customs and Excise No. P-40/BC/2008 concerning Customs Procedures in the Export Field;
1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612/1995) as 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) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
3. Government Regulation No. 55/2008 concerning Imposition of Export Levy on the Exported Goods (Statute Book No. 116/2008, Supplement to Statute Book No. 4886);
4. Decree of the Minister of Finance No. 580/KMK.04/2003 concerning Procedure and Supervision of Import Facility for Export Purpose as amended several times, the latest by Regulation of the Minister of Finance No. 111/PMK.010/2006;
5. Regulation of the Minister of Finance No. 145/PMK.04/2007 concerning Customs Provisions in the Export field;
6. Regulation of the Minister of Finance No. 214/PMK.04/2008 concerning Collection of Export Levy;
7. Regulation of the Minister of Finance No. 100/PMK.01/2008 concerning Organization and Working Procedure of the Ministry of Finance as amended by Regulation of the Minister of Finance No. 73/PMK.01/2009;
8. Regulation of the Minister of Finance No. 74/PMK.01/2009 concerning Organization and Work Procedures in Vertical Section in the Directorate General of Customs and Excise;
9. Regulation of the Director General of Customs and Excise No. P-40/BC/2008 concerning Customs Procedures in the Export Field as amended by Regulation of the Director General of Customs and Excise No. P-06/BC/2009.
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING THIRD AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-40/BC/2008 CONCERNING CUSTOMS PROCEDURES IN THE EXPORT FIELD.
Several provision in the Regulation of the Director General of Customs and Excise No. P-40/BC/2008 concerning Customs Procedures in the Export Field as amended several times, the latest by No. P-30/BC/2009 shall be amended as follows:
1. Provision of Article 10 paragraph (2), paragraph (3) and paragraph (5) shall be demolished, so Article 10 is read as follows:
"Article 10
(1) Physical checking shall be conducted on Exported Goods:
a. to re-import;
b. at its import was meant to be re-export again;
c. has obtained KITE facility;
d. subject to Export Duty;
e. based on information from the Directorate General of Taxes; or
f. based on result of information analysis from Supervisory Unit there is strong indication that violation is taking place or the provision of the statutory regulation has been violated.
(2) Demolished
(3) Demolished
(4) Physical checking on the Exported Goods as intended in paragraph (1) can be done at:
a. Customs Zone of loading port;
b. Exporter’s warehouse; or
c. other place used by Exporter to store goods after get approval from Head of Customs Office.
(5) Demolished
(6) In case export goods will be checked by Surveyor, physical checking as intended in paragraph (1) is conducted together by Checker and Surveyor.
(7) In case physical checking as intended in paragraph (6) shall be conducted together, Checker will check export goods after be checked by Surveyor."
2. Between Article 10 and Article 11 is inserted 1 (one) article, called Article 10A that is read as follows:
"Article 10A
(1) Physical checking on goods as intended in Article 10 paragraph (1) shall be done selectively on the export goods that:
a. get KIT facility by exemption of import duty and/or excise; or
b. subject to Export Duty.
(2) Export goods as intended in paragraph (1) that are exported by specified exporter cannot be checked physically.
(3) Export goods as intended in paragraph (1) that are exported by exporter and also importer with low risk category may not be checked physically.
(4) Provision as intended in paragraph (1) is not valid if there is strong indication that violation is taking place or the provision of the statutory regulation has been violated."
3. Provision in Article 14 shall be amended, so Article 14 is read as follows:
"Article 14
(1) Determination of specified Exporter as intended in Article 10A paragraph (2) conducted by the Director of Action and Investigation.
(2) Determination of specified Exporters as intended in paragraph (1) with respect to the reputation of Exporters which includes:
a. never violate the provisions of customs and excise are subject to administrative sanctions within last 1 (one) year;
b. not have arrears of duty, Export Levy, excise, and taxes payable;
c. have to keep bookkeeping base on the recommendation of the Director of Audit; and
d. has obtained the recommendation of the Directorate General of Taxation as an obedient taxpayer."
4. Provision in Article 15 paragraph (1) shall be amended, so Article 15 is read as follows:
"Article 15
(1) Exporters with status as a priority line or importers who obtains the status of equivalent with priority line importers are treated as a certain Exporters as intended in Article 10A paragraph (2).
(2) The provisions as intended in paragraph (1) does not apply in case there is a strong indication of a violation will occur or there is sufficient evidence of the beginning violation of statutory provisions made by the Exporters with the status as priority line importers or other importers obtains equivalent status with priority line importers."
This Regulation of the Director General shall come into effect on the date of stipulation.
Stipulated in Jakarta
on May 21, 2010
DIRECTOR GENERAL,
signed,
THOMAS SUGIJATA
NIP 19510621 197903 1 001