that in the framework to implement provision in Article 35 of Regulation of the Minister of Finance No. 160/PMK.04/2010 concerning Customs Value for Calculation of Import Duty, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Database of Customs Value;
1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
2. Regulation of the Minister of Finance No. 160/PMK.04/2010 concerning Customs Value for Calculation of Import Duty;
3. Regulation of the Minister of Finance No. 100/PMK.01/2008 concerning Organization and Work Procedure of the Ministry of Finance as amended by Regulation of the Minister of Finance No. 73/PMK.01/2009 concerning Second Amendment to Regulation of the Minister of Finance No. 100/PMK.01/2008 concerning Organization and Work Procedure of the Ministry of Finance,
4. Regulation of the Minister of Finance No. 74/PMK.01/2009 concerning Organization and Work Procedure of Vertical Agency of the Director General of Customs and Excise;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING DATABASE OF CUSTOMS VALUE
In this Decree:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006;
2. Database of Customs Value is data compilation on the value of imported goods in Cost, Insurance, and Freight (CIF) and/or recalculated value of imported goods available within the Customs Area.
3. Reasonableness Testing is study activity on customs value conducted by the Customs and Excise Official in the framework of evaluating reasonableness of notification on customs value.
4. Director General is Director General of Customs and Excise;
5. Customs Office is office within the Directorate General of Customs and Excise where all customs obligations are complied with in accordance with the provisions in the Customs Law.
6. Customs and Excise Official is employee of the Directorate General of Customs and Excise appointed in certain position to carry out certain duty based on Customs Law.
(1) In the framework of studying the customs value, the Customs and Excise Official may use Database of Customs Value.
(2) Database of Customs Value as intended in paragraph (1) consists of:
(3) Database of customs value I is compiled, updated, and stipulated by the Customs Technical Director for and on behalf of the Director General;
(4) Database of customs value II is compiled, updated, and stipulated by the Head of Regional Office and the Head of Head Office of Customs and Excise Services for and on behalf of the Director General.
Source of data of Database of Customs Value I are:
(1) Compiling and updating Database of Customs Value I is processed in phases of compilation and analysis of data for Database of Customs Value I.
(2) The data compilation as intended in paragraph (1) by data collecting originating from source for data in Database of Customs Value I as intended in Article 3.
(3) Analysis of Database of Customs Value I as intended in paragraph (1) covers:
(4) Result of collection and updating as intended in paragraph (1) is stipulated become Database of Customs Value I.
(5) Database of Customs Value I as intended in paragraph (4) at least has following data elements:
(1) Customs Technical Director shall distribute the Database of Customs Value I to the Regional Offices, Main Service Offices and Customs and Excise Supervisory and Service Offices.
(2) The distribution of Database of Customs Value I as intended in paragraph (1) shall be made through:
(3) The distribution of Database of Customs Value I as intended in paragraph (2) b shall be made by giving access right to Database of Customs Value I to the Regional Offices, Main Service Offices and Customs and Excise Supervisory and Service Offices that have submitted application letter for access to Database of Customs Value I to the Customs Technical Director.
(4) The application letter to access Database of Customs Value I as intended in paragraph (3) must be supported by the name of Office email and the name of Customs and Excise Official granted the authority of access right.
(1) Database of customs value I is used as:
(2) Database of Customs Value I is used nationwide at the Directorate General of Customs and Excise.
(1) Database of Customs Value I is valid effective as of the initial date of validity as set forth in the Database of Customs Value I Application System.
(2) Updating of Database of Customs Value I is conducted periodically at least once in a month.
(3) The data of customs value in the Database on Customs Value I takes effect in the Computer Service System for maximum two (2) years effective as of the date of identity of the Database of Customs Value I.
(1) Source of Database of Customs Value II shall be Customs Value in the Declaration of Imported Goods which validity date of Bill of Lading (B/L) or Air Way Bill (AWB) is maximum 60 (sixty) days prior to compilation of the Database of Customs Value II.
(2) The Customs Value as intended in paragraph (1) shall be Customs Value stipulated in transaction value and has been analyzed by the Head of Customs and Excise Service Department or Head of Customs and Excise Department.
(3) The Declaration of Imported Goods as intended in paragraph (1) must comply with following requirements:
(1) The Database of customs value II is compiled and updated in phases by collecting analyzing the materials of the Database of Customs Value II.
(2) Collection of the materials as intended in paragraph (1) is conducted by collecting data originating from the source of Database of Customs Value II data as intended in Article 8 paragraph (1).
(3) Analysis of Database materials on Customs Value II as intended in paragraph (1) covers study of justification in the importer’s nature of business and/or description, specification, quantity and units of goods.
(4) The result of compilation and updating as intended in paragraph (1) is determined as Database of Customs Value II.
(5) The determination as intended in as paragraph (4) shall be made through Database of Customs Value II.
(1) Database of Customs Value II as intended in Article 9 paragraph (4) contains one (1) record for each type of identical goods.
(2) Database of Customs Value II as intended in Article 9 paragraph (4) shall at least state elements of data:
(1) The Head of DJBC Regional Office shall distribute Database of Customs Value II to the Customs and Excise Supervisory and Service Offices under its supervision.
(2) The Head of Regional Office and Head of Customs and Excise Main Service Office shall submit Database of Customs Value II to the Customs Technical Director.
(3) The distribution and submission of Database of Customs Value II as intended in paragraph (1) and paragraph (2) shall be submitted through:
(4) Customs Technical Director shall supervise and evaluate determination of Database of Customs Value II as intended in Article 9 paragraph (4).
(1) Database of Customs Value II are used for:
(2) Database of Customs Value II may be used within Regional Office and Customs and Excise Main Service Office.
(1) Database of customs value II takes effect on the initial date of validity as set forth in Database of Customs Value II Application System.
(2) The Database of Customs Value II is updated at least twice in a month.
(3) Data on customs value in Database of Customs Value II exists in the Computer Service System for 120 (one hundred twenty) days effective as of date of identity of Database of Customs Value II.
(1) In case the presence of Declaration on Imported Goods with the same data of identical goods with identical goods in the Database of Customs Value I, then Regional Office and Customs and Excise Main Service Office:
(2) Database of Customs Value I and Database of Customs Value II may be accessed only by the Customs and Excise Official carrying out the duty to study the customs value or to compile Database of Customs Value I or Database of Customs Value II.
In case Database of Customs Value II Application System is not available, then:
1. Compiling and updating of Database of customs value II as intended in Article 9 paragraph (1) shall be conducted manually.
2. Database of Customs Value II shall be determined by issuing Decision Letter of the Head of Regional Office and Head of Customs and Excise Main Service Office; and
3. Distribution and submission of Database of Customs Value II as intended in Article 11 paragraph (1) and Article 11 paragraph (2) shall be made electronically (e-mail) or other medias.
By the time this Regulation of the Director General of Customs and Excise comes to force:
1. Regulation of the Director General of Customs and Excise No. P-01/BC/2008 concerning Delegation of Authority to the Customs Technical Director for and on behalf of the Director General of Customs and Excise to formulate Database on Price I; and
2. Decree of the Director General of Customs and Excise No. Kep-81/BC/1999 concerning Guidance for Determining Customs Value for Calculation of Import Duty as amended several times, the latest by Regulation Director General of Customs and Excise No. P-01/BC/2007;
are revoked and declared null and void.
This Regulation of the Director General takes effect on the date it is stipulated.
Stipulated in Jakarta
On October 1, 2010
DIRECTOR GENERAL,
signed,
THOMAS SUGIJATA
NIP 19510621 197903 1 001