REGULATION OF THE MINISTER OF FINANCE
No. 149/PMK.04/2007

CONCERNING
RE-EXPORT OF IMPORTED GOODS

THE MINISTER OF FINANCE,

Considering:

• a. that according to provision as regulated in Article 10A paragraph (7) f of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, imported goods to be removed from the customs area or other place treated such as temporary hoarding place after fulfilling customs obligation to be re-exported;
• b. that according to the consideration as intended in a and in the framework to execute the provisions of Article 10A paragraph (9) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, it is necessary to stipulate a regulation of the Minister of Finance concerning Re-Export of Imported Goods;

In view of:

• 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. 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. Presidential Decree No. 20/P/1995;

HAS DECIDED:

To stipulate:

THE REGULATION OF THE MINISTER OF FINANCE CONCERNING RE-EXPORT OF IMPORTED GOODS.

Article 1

In this Regulation of the Minister of Finance :

1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.

2. Customs Area is area with certain borders at sea port, airport, or other place stipulated for the traffic of goods, which is fully under the supervision of the Directorate General of Customs and Excise.

3. Customs Obligation is all activities at customs sector, which must be executed to fulfil the provision in Customs Law.

4. Customs Office is office within the Directorate General of Customs and Excise where Customs Obligation is settled in accordance with the provision of Customs Law.

5. Customs and Excise Official is an employee of the Directorate General of Customs and Excise appointed in certain position to execute certain duty in accordance with the Customs Law.

6. Temporary Hoarding Place hereinafter abbreviated to TPS is a building and/or field or another place that is equalled with that at customs area to pile up goods, while waiting for loading or removal.

7. Re export is the removal of import goods from the Customs Area or other place treated such as TPS to outside customs area.

8. Other place treated such as TPS (importer premises) is a building and/or field or other place of the same kind outside the Customs Area to pile up goods, while waiting for loading or removal after securing permit from the Head of Customs Office.

Article 2

(1) Imported goods shall be removed from the Customs Area or other place treated such as TPS to be re-exported.

(2) The re export as intended in paragraph (1) shall be executed in case of the imported goods:

• a. not suitable to the order;
• b. delivered mistakenly;
• c. broken; or
• d. banned from import because of the government provision.

(3) Excluding from the provision as intended in paragraph (1) and paragraph (2) shall be:

• a. imported goods already removed with the following purposes:
• 1. imported to be used;
• 2. provisionally imported;
• 3. pilled up in bonded hoarding place;
• 4. transported to temporary hoarding place in other customs area;
• 5. transited or transhipped; or
• b. imported goods to which customs declaration has been applied and already inspected physically with the result that the quantity and/or type of goods are not suitable.

(4) The re-export as intended in paragraph (1) is executed by delivering export customs declaration,

(5) The goods as intended in paragraph (2) d, which have been notified through customs declaration, can not be re-exported unless otherwise stipulated by legislation.

Article 3

(1) To execute the re-export of imported goods as intended in Article 2, importer or Transporter shall submit application for re-export in writing to the Head of Customs Office by mentioning the reason and enclosing the supported evidences.

(2) Based on the application as intended in paragraph (1), Head of Customs Office shall approve or reject the issuance of license to re-export.

(3) In case of the application as referred to paragraph (1) being approved, the settlement of goods for re export is executed in accordance with the effective provisions in the export field.

(4) In case the application as intended in paragraph (1) being rejected, the settlement of imported goods is executed in accordance with the effective provisions in the import field.

Article 4

Further provision concerning the approval or rejection of application for re-export and export procedure is regulated by a regulation of the Director General.

Article 5

This regulation shall take effect on December 15, 2007.

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

Stipulated in Jakarta
On November 22, 2007
THE MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI