REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-38/BC/2007

CONCERNING
PROCEDURES FOR RELEASING IMPORTED GOODS FROM CUSTOMS AREA TO BE PILED IN BONDED COLLECTION PLACES BY USING ELECTRONIC DATA EXCHANGE SYSTEM

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

• a. that in order to enhance monitoring and service for the release of imported goods from Customs Area to be piled in Bonded Collection Place, it is necessary procedures for submitting customs declaration in the form of electronic data by using Electronic Data Exchange System;
• b. that the customs declaration in the form of electronic data for the release of imported goods from Customs Area to be piled in Bonded Collection Place has not been arranged in customs procedures in import;
• c. that based on considerations as intended in a and b, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Procedures for Releasing Imported Goods from Customs Area to be piled in Bonded Collection Place by using Electronic Data Exchange System;

In view of:

• 1. Law No. 10/1995 concerning Customs (Statute Book of Republic of Indonesia No. 75/1995, Supplement to Statute Book No. 3612); as amended with Law No. 17/2006 (Statute Book of Republic of Indonesia of 2006 No. 93, Supplement to Statute Book No. 4661);
• 2. Law No. 11/1995 concerning Excise (Statute Book of Republic of Indonesia No. 76/1995, Supplement to Statute Book No. 3613); as amended with Law No. 39/2007 (Statute Book of Republic of Indonesia No. 105/2007, Supplement to Statute Book No. 4755);
• 3. Government Regulation No. 33/1996 concerning Bonded Hoarding Place (Statute Book of Republic of Indonesia No. 50/1996, Supplement to Statute Book No. 3638) as amended with Government Regulation No. 43/1997 (Statute Book of Republic of Indonesia No. 90/1997 , Supplement to Statute Book No. 3717);
• 4. Government Regulation No. 44/2003 concerning Tariffs of Non-tax state Revenues within the Directorate General of Customs and Excise (Statute Book of Republic of Indonesia No. 95/2003, Supplement to Statute Book No. 4313);
• 5. Decision of the Minister of Finance No. 101/KMK.05/1997 concerning Customs Declaration as amended several times and the latest with Regulation of the Minister of Finance No. 48/PMK.04/2005;
• 6. Decision of the Minister of Finance No. 291/KMK.05/1997 concerning Bonded Zone as amended several times, and the latest with Regulation of the Minister of Finance No. 101/PMK.04/2005;
• 7. Decision of the Minister of Finance No. 399/KMK.01/1996 concerning Bonded Warehouse;
• 8. Decision of the Minister of Finance No. 123/KMK.05/2000 concerning Entrepot for Exhibition Purpose;
• 9. Decision of the Minister of Finance No. 128/KMK.05/2000 concerning Duty Free Shop;

HAS DECIDED:

To stipulate:

THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURES FOR RELEASING IMPORTED GOODS FROM CUSTOMS AREA TO BE PILED IN BONDED COLLECTION PLACES BY USING ELECTRONIC DATA EXCHANGE SYSTEM

CHAPTER I
GENERAL PROVISION

Article 1

In this Regulation of the Director General:

• 1. Release of Imported Goods from Customs Area is the release of imported goods are piled in Temporary Collection Place at Customs Area in Unloading Port.
• 2. BC 2.3 in the form of electronic data, hereinafter called BC 2.3 is customs declaration for the release of imported goods from Customs Area to be piled in Bonded Collection Place (TPB) in the form of electronic data, which are delivered by using system of Electronic Data Exchange.
• 3. Electronic Data Exchange hereinafter called EDI is the flow of business information in electronic manner between applications, between organizations in direct way, which is integrated through the computer network.
• 4. Customs Declaration hereinafter called Cusdec is customs notification consisting BC 2.3 data and complementary customs documents sent by operators of TPB to the Customs Office.
• 5. Custom Response hereinafter called Cusres is a response sent by Customs Office to Cusdec already received previously.
• 6. Director General is the Director General of Customs and Excise.
• 7. Supervisory Office is Customs Office supervises TPB.
• 8. Disclosure Office is Customs Office supervises the unloading port of imported goods.

CHAPTER II
CUSTOMS DECLARATION

Part One
Customs Declaration (BC 2.3)

Article 2

(1) Release of imported goods from Customs Area to be piled in TPB shall be notified by operators of the said TPB by using BC2.3.

(2) Operators of TPB are obliged to fill out BC2.3 with data correctly, truthfully and responsibly.

Article 3

BC 2.3 as intended in Article 2 cannot be used to remove the import goods from Customs Area, in the form of foods and/or beverages, for the need of consumption in TPB.

Article 4

(1) BC 2.3 as intended in Article 2 paragraph (1) is delivered by operators of TPB to Supervisory Office.

(2) TPB under supervision of Supervisory Office already operating PDE system are obliged to deliver BC2.3 in the form of electronic data by using EDI system.

Part Three
Payment of Non-Tax State Revenue (PNBP)

Article 5

On the delivery of BC2.3 as intended in Article 2 paragraph 1, operators of TPB are obliged to pay PNBP according with the provision of effective regulation and law.

Part Four
Mentioning Obligation Decision on Postponement of Payment of Import Duty and Uncollected Taxes in the Framework of Import (PDRI)

Article 6

BC 2.3 for the release of capital goods and/or equipment for the need of development or construction, expansion and stationery of TPB from Customs Area to be piled in TPB is obliged to mention the number and date of decision on the postponement of Import Duty and Uncollected Taxes in the Framework of the Import (PDRI).

CHAPTER III
CUSTOMS INSPECTION

Part One
Examination of Document

Article 7

(1) BC 2.3 as intended in Article 2 paragraph 1 is examined with the point of examination covering:

• a. completeness and correctness of the filling of data in BC 2.3;
• b. correctness of calculation of Import Duty, Excise, PDRI, and PNBP; and
• c. correctness in filling the required complementary customs documents.

(2) The complementary customs documents as intended in paragraph (1) c, are in the form:

• a. B/L or AWB;
• b. invoice and packing list; and
• c. another customs complement document there is Decision Letter as intended in Article 6 also permit from related institution.

(3) The examination as intended in paragraph 1 is executed by service application system at Supervisory Office.

(4) In case the declared goods being the goods as intended in Article 6 and/or goods requiring permit from related institution, the examination is executed by Customs and Excise Officer in Supervisory Office.

Article 8

(1) In case the result of the examination as intended in Article 7 paragraph (3) showing that the documents are not complete and/or not correct, BC 2.3 shall be returned to operators of TPB Entrepreneur by enclosing Rejection Notification Note (NPP) according to Attachment to VII.B to this Regulation of the Director General.

(2) In case the result of the examination as meant in Article 7 paragraph (4) showing that other complementary customs documents are needed, the Notification Note of Document Requirement (NPPD) is issued in accordance with Attachment VILC to this Regulation of Director General.

(3) In case the result of examination showing that the documents are correct and complete and BC 2.3 is filled according with the effective provision, BC 2.3 shall be given the number and date of registration.

Article 9

(1) According NPPD as intended in Article 8 paragraph 2, operators of TPB are obliged to give up the required complementary customs documents to customs and excise officials in not later than 3 (three) working days after NPPD is published.

(2) In case operators of TPB not giving up the complementary customs documents as intended in Article 7 paragraph (2) c, BC 2.3 shall be returned to operators of TPB, enclosed by NPP.

Article 10

(1) Based on result of the examination as intended in Article 8 paragraph (3) on BC 2.3 already given the number and date of registration finding that imported goods:

• a. Are re-imported goods or sample, the application service system publishes Red Approval Letter of Goods Release (SPPB);
• b. Are not the goods as intended in a, service application system publishes SPPB.

(2) Format of Red SPPB as intended in paragraph (1) a is in accordance with Attachment VII.E to this regulation.

(3) Format of SPPB as intended in paragraph (1) b is in accordance with Attachment VII.D to this regulation.

(4) Red SPPB and SPPB shall be made in triplicate, which are allocated as follows:

• a. first sheet to operator of TPB;
• b. second sheet to Supervisory Office;
• c. third sheet to Unloading Office.

(5) Working procedure of registration and research of BC 2.3 of PDE system that is according with attachment I of this Regulation of Director General.

Part Two
Physical Inspection of Goods

Article 11

(1) In the case of BC2.3 gaining Red SPPB, the response is executed by physical inspection of goods in TPB.

(2) In case adjustment being needed in the physical inspection as intended in paragraph 1, Approval Letter of Document Settlement (SPPD) is issued in accordance with Attachment VII.F to this regulation of the Director General.

CHAPTER IV
RELEASE FROM CUSTOMS AREA

Part One
Closing of BC 1.1 Post

Article 12

(1) Release of imported goods from the Customs Area shall be executed after BC 1.1 post is closed by Customs and Excise Officers managing manifest in accordance with:

• a. BC 2.3 already registered; and
• b. Red SPPB or SPPB.

(2) Closing of BC 1.1 post as intended in paragraph 1 is executed by comparing several elements of data, namely:

• a. number, date of BC 1.1 and its heading number;
• b. number of containers (in case using container);
• c. amount of containers or packages;
• d. name of consignee.

(3) The verification as intended in paragraph (2) is executed by Customs and Excise Officers by using service application system.

(4) In case the elements of data as intended in paragraph (2) not matching BC2.3 and customs declaration of BC 1.1, next inspection shall be executed.

Part Two
Release in Entrance of Customs Area

Article 13

(1) Release of imported goods from Customs Area is executed by using Red SPPB or SPPB.

(2) Transportation of imported goods from Customs Area is executed with the seal by the Customs and Excise Officer.

(3) Procedures for releasing imported goods from the Customs Area are according to Attachment II to this regulation.

CHAPTER V
IMPORT TO TPB

Article 14

(1) Supply of imported goods into TPB is executed by using Red SPPB or SPPB.

(2) Procedures for importing imported goods to TPB are according to Attachment III to this regulation.

CHAPTER VI
MATCHING AND CANCELATION

Part One
Matching of BC2.3

Article 15

(1) BC 2.3 already obtaining number and date of registration shall be matched.

(2) The matching as intended in paragraph 1 is submitted by operator of TPB by using fixing form BC2.3 before the imported goods are removed from the Customs Area.

(3) The matching of BC 2.3 is delivered by the following provision:

• a. first matching shall be delivered by EDI system;
• b. next matching shall be delivered by media of electronic data storage.

(4) BC 2.3 shall be executed to the entire data elements excluding:

• a. identity of TPB operator;
• b. code of Customs Office;
• c. type of goods.

(5) Procedures for matching BC2.3 through EDI system as intended in paragraph 3 letter a is according to Attachment IV to this regulation.

(6) Procedures for matching BC2.3 by using Media of Data Storage as intended in paragraph 3 letter b is according to Attachment V to this regulation.

Part Two
Cancellation of BC2.3

Article 16

(1) TPB Entrepreneur may cancel BC 2.3 as intended in Article 8 paragraph 3.

(2) The cancellation as intended in paragraph (1) is executed by delivering the application to the Head of Supervisory Office by enclosing the reason and supporting evidences.

(3) The application as intended in paragraph (2) is delivered before the imported goods are removed from the Customs Area.

(4) According to the application as intended in paragraph (2), the Head of Supervisory Office shall give approval after examination is executed by issuing approval letter with the format according to Attachment VII.H to this regulation.

(5) Procedures for canceling BC 2.3 as intended in paragraph 1 are according to Attachment VI to this regulation.

CHAPTER VI
MISCELLANOUS

Part One
Conveyance of Document

Article 17

Operators of TPB are obliged to give up hardcopy of BC2.3 document as intended in Article 8 paragraph 3, along with other complementary customs documents to the Supervisory Office at least 30 (thirty) days after the registration date.

Part Two
Obligation

Article 18

Operators of TPB Entrepreneur are obliged to:

• a. provide electronic-data communication media linked on line to the customs application system in the framework of customs service;
• b. print and keep BC 2.3 already obtaining number and date of registration and response also original sheet of complementary customs documents for ten years in their business place in Indonesia;
• c. specify clearly goods in BC 2.3, covering at least type, trademark, type, size, code of goods and/or other specification, including the customs value and/or classification.

Part Three
BC2.3 Not Deserving Service

Article 19

BC 2.3 submitted by operators of TPB shall not be served in the case of:

• 1. the operators of TPB still having unsettled obligations, in the form of:
• a. not paying PNBP;
• b. Not delivering BC the required 2.3 document and enclosure as intended in Article 17;
• c. not specifying clearly the goods in BC2.3 clearly as intended in Article 18 letter c.
• 2. TPB permit is frozen.

Part Four
Change of Service System

Article 20

(1) In the event that the Service Application System in Supervisory Office operating EDI System does not work, BC2.3 shall be registered by submitting a form enclosed by softcopy of BC2.3.

(2) In case of the registration of BC 2.3 being done by conveying the form as' intended to in paragraph 1, the data are recorded by Customs and Excise Officer after giving number and date of registration.

(3) The registration of BC 2.3 as intended in paragraph 1 is based to the provision about procedures for registration of BC2.3 by form.

Part Five
Steps of Enforcement

Article 21

The provisions about procedures to send customs declaration in the form of electronic data by using EDI system in this regulation shall be applied gradually:

• a. As from April 1, 2008, in the case of TPB being under supervision of the Customs and Excise Supervision and Service Office Purwakarta.
• b. As from June 1, 2008, in the case of TPB being under supervision of other Customs Offices operating EDI system.

CHAPTER VII
CLOSING

Article 22

This Regulation of Director General shall take effect on the stipulated date.

For public cognizance, this Regulation shall be published by placing it in State Gazette of Republic of Indonesia.

Stipulated in Jakarta,
On December 28, 2007
THE DIRECTOR GENERAL,
signed,
ANWAR SUPRIJADI
NIP 120050332