That in the framework of implementing provisions of Article 6 paragraph (3), Article 7 paragraph (4), Article 8 paragraph (3), Article 12 paragraph (6), Article 13 paragraph (10), Article 14 paragraph (4), Article 16 paragraph (9), Article 18 paragraph (4), and Article 20 paragraph (5) of Government Regulation No. 2/2009 concerning Customs, Taxation and Excise Treatment as well as Supervision over the Entry and Release of Goods Into and From as well as In Areas Already Appointed as Free Trade Areas and Free Ports, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for The entry and Releasing Goods Into and From Areas Already Appointed as Free Trade Areas and Free Ports;
1. Law No. 6/1983 concerning Taxation General Provisions and Procedures (Statute Book of the Republic of Indonesia No. 49/1983, Supplement to Statute Book of the Republic of Indonesia No. 3262) as amended several times, the latest by Law No. 28/2007 (Statute Book of the Republic of Indonesia No. 85/2007, Supplement to Statute Book of the Republic of Indonesia No. 4740);
2. Law No. 7/1983 concerning Income Tax (Statute Book of the Republic of Indonesia No. 50/1983, Supplement to Statute Book of the Republic of Indonesia No. 3263) as amended several times, the latest by Law No. 36/2008 (Statute Book of the Republic of Indonesia No. 133/2008, Supplement to Statute Book of the Republic of Indonesia No. 4893);
3. Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (Statute Book of the Republic of Indonesia No. 51/1983, Supplement to Statute Book of the Republic of Indonesia No. 3264) as amended the latest by Law No. 18/2000 (Statute Book of the Republic of Indonesia No. 128/2000, Supplement to Statute Book No. 3984);
4. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book No. 4661);
5. Law No. 11/1995 concerning Excise (Statute Book of the Republic of Indonesia No. 76/1995, Supplement to Statute Book of the Republic of Indonesia No. 3613) as amended by Law No. 39/2007 (Statute Book of the Republic of Indonesia No. 105/2007, Supplement to Statute Book of the Republic of Indonesia No. 4755);
6. Law No. 36/2000 concerning Stipulation of Government Regulation In Lieu of Law No. 1/2000 concerning Free Trade Areas and Free Ports to become a Law (Statute Book of the Republic of Indonesia No. 251/2000, Supplement to Statute Book of the Republic of Indonesia No. 4053) as amended by Law No. 44/2007 (Statute Book of the Republic of Indonesia No. 130/2007, Supplement to Statute Book of the Republic of Indonesia No. 4775);
7. Government Regulation No. 55/2008 concerning the Imposition of Export Levy on Exported Goods (Statute Book of the Republic of Indonesia No. 116/2008, Supplement to Statute Book of the Republic of Indonesia No. 4886);
8. Government Regulation No. 2/2009 concerning Customs, Taxation and Excise Treatment as well as Supervision over the Entry and Release of Goods Into and From as well as In Areas Already Appointed as Free Trade Areas and Free Ports (Statute Book of the Republic of Indonesia No. 15/2009, Supplement to Statute Book of the Republic of Indonesia No. 4970);
9. Presidential Decree No. 20/P/2005;
THE REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURES FOR THE ENTRY AND RELEASING GOODS INTO AND FROM AREAS ALREADY APPOINTED AS FREE TRADE AREAS AND FREE PORTS
CHAPTER I
GENERAL PROVISION
In this Ministerial Regulation:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Government Regulation is Government Regulation No. 2/2009 concerning Customs, Taxation and Excise Treatment as well as Supervision over the Entry and Release of Goods Into and From as well as In Areas Already Appointed as Free Trade Areas and Free Ports.
3. Free Trade Area and Free Port hereinafter called Free Area is an area located in the jurisdiction of the Unitary State of the Republic of Indonesia, which is separate from the Customs Area so as to be free from import duty, Value Added Tax, Sales Tax on Luxury Goods and Excise.
4. Customs Zone is area with certain borders at seaport, airport or other place stipulated for the traffic of goods, which is fully under supervision of the Directorate General of Customs and Excise.
5. Customs Area is the territory of the Republic of Indonesia, covering mainland, waters and space above it, as well as other places in the exclusive economic zone and continent shelf wherein the customs law applies.
6. Customs Declaration is a statement made by Person in the framework of executing customs obligations in the form and requirements stipulated in the Customs Law.
7. Customs Declaration of Free Trade Zone hereinafter abbreviated as PPFTZ is a document of Customs Declaration used in the framework of the entry goods into Free Area or releasing goods from Free Area.
8. Customs Obligation in the Framework of The entry and Releasing Goods Into and from Free Area hereinafter called Customs Obligation is all activities in the customs field, which must be done to abide by the provisions in Government Regulation.
9. Customs Office in Free Area hereinafter called Customs Office is an office within the Directorate General of Customs and Excise in Free Area where the customs obligation is fulfilled.
10. Bonded Hoarding Place is a building, place or area complying with certain requirements, which is used for hoarding goods for certain purposes by securing the facility of postponement of import duty.
11. Temporary Hoarding Place is a building and/or square or other place treated such that in customs area, which is used for hoarding goods temporarily before the goods are loaded or taken out.
12. Customs Electronic Data Interchange, hereinafter called Customs EDI is a process of submission of customs document in the form of electronic data interchange through communications between applications and organization, which is integrated, by using instrument of data communications system.
13. Electronic Data Storage Media is media that can save electronic data, such diskette, compact disk, flash disk and the like.
14. Area Management Board is a board managing free trade area and free port.
15. Value Added Tax hereinafter called VAT is Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods.
16. Person is individual or statutory body.
17. Minister is the Minister of Finance of the Republic of Indonesia.
18. Director General is the Director General of Customs and Excise.
19. Customs and Excise Official hereinafter called official is an employee of the Directorate General of Customs and Excise, who is appointed in certain position to execute certain tasks based on the Customs Law.
20. Physical Inspection in Free Area hereinafter called Physical Inspection is an activity carried out to ascertain the truth of quantity and kind of goods declared in Customs Declaration.
21. Functional Inspection is physical inspection of goods entered or released into or from Free Area, which is done on initiative of Official to secure rights of the state and fulfil the provision of legislation in force.
(1) Only entrepreneurs already securing business permit from the Area Management Board may enter goods from outside customs area into Free Area.
(2) The entrepreneurs as intended in paragraph (1) may only enter goods into Free Area with respects to their business activities.
(3) The quantity and kind of goods related to their business activities as intended in paragraph (2) shall be stipulated by the Area Management Board.
(4) The entry of consumption goods for the need of residents from outside Customs Area into Free Area may only be done by entrepreneurs already securing license from the Area Management Board in the quantity and kind stipulated by the Area Management Board.
(5) The quantity and kind of the consumption goods as intended in paragraph (4) may not be changed in case of:
(1) Transporters whose carriers would come from:
shall be obliged to notify the plan of arrival of carriers to the Customs Office by using a notification form in the plan of arrival of carrier (RKSP).
(2)The plan of arrival of carrier (RKSP) as intended in paragraph (1) shall be notified:
(3) The transporters as intended in paragraph (1), whose carrier has a regular schedule of arrival in a specific period shall be sufficient to give up schedule of arrival of carrier (JKSP) to Official in every Customs Office, which will be transited in not later than before the arrival of the first carrier in the specified schedule.
(4) Transporters shall be obliged to notify every change in:
(5) Procedures for giving up and administering the notification of plan of arrival of carrier (RKSP) or schedule of arrival of carrier (JKSP) shall be in accordance with the provision as stipulated in Attachment I to this regulation.
(1) The transporters as intended in Article 3 paragraph (1) shall be obliged to give Customs Declaration in the form of Inward Manifest in Indonesian language or English to Official in Customs Office.
(2) In fulfilling the obligation to give up the customs declaration in the form of Inward Manifest as intended in paragraph (1) apply following provision:
(3) The customs declaration in the form of inward manifest as intended in paragraph (1) shall be specified in items as well as classified separately based on groups of goods.
(4) The obligation to give up the customs declaration in the form of inward manifest as intended in paragraph (1) shall be in exception for carriers not unloading and loading goods in case of:
(5) Besides the customs declaration in the form of inward manifest as intended in paragraph (1), transporters shall be obliged to give notification related to:
in Indonesian language or English, which are submitted electronically or manually to customs office in not later than the moment of arrival of carrier.
(6) In case of air carrier, the list of passengers and/or crew of carrier as intended in paragraph (5) a, shall be given up in not later than before the arrival of the carrier.
(7) In case of the carrier as intended in paragraph (1) not carrying goods, transporters shall be obliged to give up nil declaration.
(8) Procedures for submitting and administration of customs declaration in the form of inward manifest shall be in accordance with the provisions as set forth in Attachment II to this regulation.
(1) Transporters or other parties responsible for goods may submit the revision of inward manifest already securing registration number in the event that:
(2) The revision of the Inward Manifest as intended in paragraph (1) may be done as long as it could be proven by supporting documents.
(3) The revision of the Inward Manifest already securing the registration number as intended in paragraph (1) shall be done with approval of the Head of Customs Office.
(4) In the even that items of Inward Manifest already securing registration number from the goods which are sent in a consolidated manner need further specification, transporters or other parties responsible for the goods may submit revision of inward manifest already securing registration number without approval of the Head of Customs Office.
(5) Parties submitting the revision of Inward Manifest as intended in paragraph (1) and paragraph (4) shall be responsible for consequences arising from the submission of the revision.
(6) Procedures for revising inward manifest shall be in accordance with the provision as stipulated in Attachment III to this Ministerial Regulation.
(1) Transporters whose carriers are to depart from Free Area:
shall be obliged to give up Customs Declaration in the form of Outward Manifest in Indonesian language or English to official in the Customs Office.
(2)The obligation to give up Customs Declaration in the form of Outward Manifest as intended in paragraph (1) shall be executed in not later than before the departure of the carriers.
(3) The Customs Declaration in the form of Outward Manifest as intended in paragraph (1) shall be specified into items as well as classified separately based on groups of goods
(4) The transporters as intended in paragraph (1) not carrying goods shall be obliged to give up nil declaration.
(5) The obligation to give up the Customs Declaration in the form of Outward Manifest as intended in paragraph (1) shall be in exception for carriers not unloading and loading goods in case of:
(6) Procedures for submitting and administration of customs declaration in the form of outward manifest shall be in accordance with the provisions as set forth in Attachment IV to this Ministerial Regulation.
(1) Transporters or parties responsible for goods may revise Outward Manifest already registered after securing approval from the Head of Customs Office.
(2) Transporters or other parties responsible for goods shall submit revision of Outward Manifest in case of data in the Outward Manifest should be revised.
(3) The revision of the Outward Manifest as intended in paragraph (1) shall cover:
(4) The revision as intended in paragraph (1) shall be done in not later than 3 x 24 (three times twenty four) hours as from the registration of Outward Manifest in the Customs Office.
(5) In the interest of completeness and accuracy of data, the Director General or appointed official may grant an exception for the period as intended in paragraph (4).
(6) Procedures for revising outward manifest shall be in accordance with the provisions as stipulated in Attachment V to this Ministerial Regulation.
The customs declaration as intended in Article 3 paragraph (1), Article 4 paragraph (1) and Article 6 paragraph (1), may be submitted:
(1) Closure of items in the customs declaration in the form of Inward Manifest and/or Outward Manifest with Code BC 1.1 may be done manually or electronically.
(2) The items as intended in paragraph (1) shall be closed by mentioning number and date of customs declaration or other document used for the settlement of customs obligation.
(1) Customs declaration in the form of Inward Manifest and Outward Manifest already registered at customs office may be cancelled.
(2) The cancellation as intended in paragraph (1) shall be done by means of submitting application by transporters after securing approval form the Head of Customs Office or the appointed Official.
(1) The unloading of goods from carriers coming from outside the Custom Area, other Free Area or other place inside the Customs Area shall be done in Customs Area inside the seaport or airport appointed by the Area Management Board.
(2) The unloading of the goods as intended in paragraph (1) may be done after transporters give up Customs Declaration of the carried goods and it secured number and date of registration.
(3) Official shall conduct customs supervision over the unloading of the goods as intended in paragraph (1).
(4) Transporters shall make a report on the unloading of goods as intended in paragraph (1).
The goods as intended in Article 11 paragraph (1) may be unloaded directly into carrier without piling them first in Temporary Hoarding Place located in the area of the airport or seaport appointed by the Area Management Board, in case of:
The unloading of goods in the form of liquid may be done through pipelines linked from the carriers to land transport or hoarding place.
Following the completion of the unloading of goods as intended in Article 11 and Article 13, the carriers shall be obliged to:
(1) In case of carriers being in the state of emergency, transporters may unload the goods first and shall be subject to the obligation:
(2) Official shall conduct customs supervision over the unloading of the goods as intended in paragraph (1).
(3) Transporters shall make a report on the unloading of goods as intended in paragraph (1).
(1) The loading of goods onto carrier shall be done after securing approval from Official and/or service computer system.
(2) The approval as intended in paragraph (1) shall be granted following the examination of documents and/or Physical Inspection of goods.
(1) Pending the loading goods already notified for the release from Free Area may be piled up in Temporary Hoarding Place or other place with the license from the Head of Customs Office.
(2) The goods shall be loaded in Customs Area at seaport or airport appointed by the Area Management Board.
(1) Goods having customs obligation not settled may be piled in:
(2) The license to pile goods in the other place as intended in paragraph (1) letter b shall be granted in case of:
(3) Official shall conduct customs supervision over the piling of the goods as intended in paragraph (1) and make report on the stacking.
(1) In case of the release of goods from Customs Area or other place treated such as Temporary Hoarding Place with a view of the entry into Free Area, the following provision shall apply:
(2) If goods are released from a place to another place inside a Free Area, which passes through other place inside Customs Area, the following provisions shall apply:
(3) The provision on the obligation to submit Customs Declaration for the release of goods as intended in paragraph (1) shall not apply to:
(4) PPFTZ with code PPFTZ-01 or PPFTZ with code PPFTZ-02 as intended in paragraph (1), shall be made by entrepreneurs planning to enter goods or Customs Settlement Service Providers (PPJK) based on customs complementary documents by counting the exempted import duty, excise and/or taxes through self assessment.
(5) In case of goods coming from Bonded Hoarding Place, PPFTZ with code PPFTZ-02 shall be enclosed by Customs Declaration of the release of goods from Bonded Hoarding Place to Free Area.
(6) In case of goods coming from other Free Area, PPFTZ with code PPFTZ-02 shall be enclosed by Customs Declaration of the release from other Free Area.
(7) In case of the release of goods, the following provision shall apply:
(8) The use of the Customs Declaration as intended in paragraph (7) b shall only be required for the entry of goods into Free Area from outside Customs Area.
(9) The release of the goods as intended in paragraphs (3) a, b, c, d, and e shall be done in accordance with the provisions of legislation concerning personal effects, luggage of passengers and crew of carrier, goods of cross borderers, and delivery goods.
(10) The release of the goods as intended in paragraph (3) f shall be done in accordance with the provision stipulated by the Director General.
(1) The release of goods from Customs Area or other place treated such as Temporary Hoarding Place with a view of the entry into Free Area, which come from other place inside Customs Area shall use PPFTZ with Code PPFTZ-03.
(2) PPFTZ with Code PPFTZ-03 shall be made by entrepreneurs enter goods from other place inside Customs Area into Free Area based on invoice, packing list, purchase and sale contract, tax invoice, bill of lading/air way bill and/or other complementary documents.
(3) PPFTZ with code PPFTZ-03 shall be made by the entrepreneurs as intended in paragraph (2) as long as it is related to the granting of facility of:
(4) Supervision and administration of the entry of goods from other place inside Customs Area into Free Area as long as it is related to the granting of facility of uncollected VAT shall be done by the Directorate General of Tax.
(1) The following provision shall apply to the release of goods from Free Area:
(2) PPFTZ with Code PPFTZ-01, which is used in the framework of the release of goods from Free Area to outside Customs Area, shall be made by entrepreneurs based on customs complementary documents by counting export levy payable based on self assessment if the released goods are subject to export levy.
(3) PPFTZ with Code PPFTZ-01, which is used in the framework of the release of goods from Free Area to other place inside Customs Area, shall be made by entrepreneurs based on customs complementary documents by counting import duty, excise and taxes payable by self assessment.
(4) PPFTZ with Code PPFTZ-02, which is used in the framework of releasing goods from Free Area to Bonded Hoarding Place or other Free Area, shall be made by entrepreneurs based on customs complementary documents.
(5) PPFTZ with Code PPFTZ-01 and PPFTZ with Code PPFTZ-02 as intended in paragraph (1) shall not be needed to release luggage of passengers, crew of carriers, and delivery goods up to the certain limit of customs value and/or quantity.
(6) PPFTZ with Code PPFTZ-01 and PPFTZ with Code PPFTZ-02 as intended in paragraph (1) shall be enclosed by Customs Declaration, which is used upon the entry of goods into Free Area.
(7) In case of entrepreneurs being unable to enclose the Customs Declaration which is used upon the entry of goods into Free Area as intended in paragraph (6), the goods which will be released to other place inside Customs Area, Bonded Hoarding Place or other Free Area shall be treated as goods coming from outside Customs Area.
(8) Goods resulting from the production in Free Area, which will be released to other place inside the Customs Area, Free Area or Bonded Hoarding Place shall enclose conversion of the use of goods or raw materials in case of the goods or raw materials coming from:
(9) The conversion of the use of goods or raw materials as intended in paragraph (8), shall secure approval from the Area Management Board.
(10) In the event that goods to be released from Free Area to outside Customs Area constitute goods subject to export levy, the goods shall be treated in accordance with the provision of legislation ruling export levy.
(1) The submission of PPFTZ with code PPFTZ-01, PPFTZ with code PPFTZ-02, and/or PPFTZ with code PPFTZ-03 to Customs Office already applying Customs EDI system shall be done through Customs EDI system.
(2) PPFTZ with code PPFTZ-01, PPFTZ with code PPFTZ-02, and/or PPFTZ with code PPFTZ-03, customs complementary documents and payment form of import duty, excise and taxes or payment form of export levy shall be conveyed to Official in the Customs Office overseeing the point of entry or release of goods.
The conveyance of PPFTZ with code PPFTZ-01, PPFTZ with code PPFTZ-02, and PPFTZ with code PPFTZ-03 to Customs Office shall be done upon the entry of goods after transporters submit Customs Declaration concerning the carried goods.
PPFTZ with code PPFTZ-01 or PPFTZ with code PPFTZ-02 for the destination:
(1) In case of PPFTZ with code PPFTZ-01, PPFTZ with code PPFTZ-02, or PPFTZ with code PPFTZ-03 being used in the framework of the entry of goods into Free Area and release of goods from Free Area, other place inside Customs Area, other Free Area or Bonded Hoarding Place through Customs EDI System, print out of PPFTZ with code PPFTZ-01, PPFTZ with code PPFTZ-02, or PPFTZ with code PPFTZ-03 and customs complementary documents shall be submitted to official in the Customs Office within:
(2) In case of the release of goods from Free Area to outside Customs Area being subject to Physical Inspection, print out of PPFTZ with code PPFTZ-01 and customs complementary documents shall be submitted to Official in the Customs Office.
(1) Entrepreneurs shall be obliged to abide by the provision on prohibition and/or restriction stipulated by technical agency for:
(2) The examination of the compliance to the provision on prohibition and/or restriction as intended in paragraph (1) shall be done by:
The release of goods from Customs Area shall be done after securing approval through service computer system or approval of Official.
(1) Procedures for the entry goods into Free Area and releasing goods form Free Area shall be in accordance with the provision as stipulated in Attachment VI to this Ministerial Regulation.
(2) Model and content of the form used in the entry and release of goods into and from Free Area shall be in accordance with the provision as stipulated in Attachment VII to this Ministerial Regulation.
(1) Customs inspection shall be applied to the entry of goods into Free Area and release of goods from Free Area.
(2) The customs inspection as intended in paragraph (1) shall be done based on Customs Declaration submitted by entrepreneurs.
(3) The customs inspection as intended in paragraph (1) shall cover examination of documents and Physical Inspection of goods.
(4) Customs inspection shall be done selectively.
(1) The examination of documents as intended in Article 29 paragraph (3) shall be done through service computer system and/or by Official.
(2) The examination of documents through the service computer system shall be done to ascertain the completeness of the filling in the submitted PPFTZ with code PPFTZ-01 and PPFTZ-02.
(3) The examination of documents by Official shall be done to ensure that PPFTZ with code PPFTZ-01 and PPFTZ with code PPFTZ-02 are notified properly and the required customs complementary documents have complied with the stipulated requirements.
(4) The examination of documents by the Official as intended in paragraph (3) shall constitute follow to result of examination of documents through service computer system as intended in paragraph (2).
(5) Based on the results of examination as intended in paragraph (4), the Official shall stipulate tariff and/or customs value as well as count the export levy.
(6) The Official shall only be responsible for the stipulation of tariff and/or customs value as well as the calculation of export duty as intended in paragraph (5).
(7) The entry of goods into Free Area from other place inside the Customs Area shall be excepted from the examination of documents as intended in paragraph (1).
(8) The stipulation of tariff and/or customs value as well as the calculation of export levy as intended in paragraph (5) shall be done in accordance with the provisions of customs legislation.
The official may inspect physically goods entered into Free Area or to be released from Free Area, excluding from goods entered into Free Area from other places inside Customs Area.
(1) Physical inspection of goods entered into Free Area from outside Customs Area shall be done in case of:
(2) Physical Inspection of goods entered into Free Area from other Free Area or Bonded Hoarding Place shall be done in case of:
(1) Physical Inspection of goods released from Free Area to outside Customs Area shall be done in case of:
(2) Physical Inspection of goods released from Free Area to Bonded Hoarding Place or other Free Area shall be done in case of note of intelligence result being issued.
Physical inspection of goods released from Free Area to other place inside Customs Area shall be done in case of:
(1) Entrepreneurs releasing goods from Free Area or entering goods into Free Area which are subject to physical inspection shall be obliged to:
(2) In case of entrepreneurs not abiding by the provision as intended in paragraph (1), the official may conduct Physical Inspection of cost and risk of the entrepreneurs.
(3) Based on the request of entrepreneurs or proxy thereof, the period as intended in paragraph (1) c may be extended in case of the entrepreneurs and proxy being able to provide a reason making Physical Inspection cannot be implemented.
(4) In order to implement the Physical Inspection as intended in paragraph (1), organizer of Temporary Hoarding Place shall be obliged to provide the required technical assistance at expense of the entrepreneurs.
(1) Physical Inspection may be done in Customs Area or other place outside Customs Area with the consent of the Head of Customs Office or the appointed Official.
(2) In case of the Physical Inspection being done because of random inspection or the issuance of Intelligence Result Note, the Physical Inspection shall be done in the Customs Area.
(1) Physical Inspection shall start in case of:
(2) Entrepreneurs or proxies thereof shall be obliged to attend the implementation of Physical Inspection.
(3) The provision as intended in paragraph (1) and paragraph (2) shall be excluded in case of functional inspection (ex-officio) being executed.
(1) Physical Inspection shall be done based on the level of Physical Inspection, covering Physical Inspection as high as 30% (thirty percent) and Physical Inspection as high as 100% (one hundred percent).
(2) The Physical Inspection as high as 30% (thirty percent) as intended in paragraph (1) shall be done in case of the Physical Inspection being stipulated randomly.
(3) The Physical Inspection as high as 100% (one hundred percent) as intended in paragraph (1) shall be done in case of Physical Inspection being not stipulated randomly.
In the event that goods which would be inspected physically are in bulk, the following provisions shall apply:
(1) Based on request of entrepreneurs, Physical Inspection of goods packed in refrigerated container may be done:
(2) The Head of Customs Office or the appointed Official shall examine to decide the venue of the Physical Inspection as intended in paragraph (1).
(1) In order to ascertain the quantity of goods loaded into carries through pipelines, inspection shall be done upon the loading or unloading based on result of measuring by measuring instrument under supervision of the Directorate General of Customs and Excise.
(2) In case of the pipelines or transmission network directly leading to outside the Customs Area, Physical Inspection of goods shall be based on result of measuring in the last measuring point inside the Free Area.
(3) In case of goods being to be released from Free Area with the Physical Inspection executed outside the Customs Area, stuffing supervision shall be done and container or package of the goods shall be sealed.
The official shall be responsible for the quantity and kinds of goods which are inspected physically and shall not be responsible for goods not Inspected Physically.
Provisions on procedures for examining documents and Physical Inspections shall be in accordance with the provisions of legislations ruling customs inspection.
(1) In the interest of the fulfilment of the financial right of the state and provision on the entry into Free Area or export from Free Area, the official shall examine the declared tariff and customs value.
(2) The examination as intended in paragraph (1) shall be completed in not later than 30 (thirty) days as from the date of registration of customs declaration.
(3) Provisions on procedures for examining the tariff as tariff as intended in paragraph (1) shall be in accordance with the provisions of legislation ruling the stipulation of tariff.
(1) The customs value used for the calculation of import duty and taxes in the framework of the entry and export of goods into and from Free Area shall be the transaction value of the goods.
(2) In the event that the customs value as intended in paragraph (1) could not be determined based on the transaction value, the customs value shall be stipulated hierarchically based on the transaction value of the identical goods, transaction value of similar goods, deduction method, computing method or reasonable and consistent procedures.
(3) Provision procedures for calculating the customs value shall be in accordance with the provisions of legislation ruling he stipulation of customs value.
(1) Classification and changing for the need of calculation of import duty and tax in the framework of the entry into Free Area shall refer to Indonesia Import Duty Tariff Book (BTBMI).
(2) In case of any change in the provision ruling the classification and charging different from Import Duty Tariff Book (BTBMI), the provision on the change shall apply.
(3) The provision on the classification and charging shall apply when the Customs Declaration secures registration number in Customs Office.
(1) In the event that goods coming from outside the Customs Area are released from Free Area to other place inside Customs Area, the following provisions shall apply:
(2) On the release of goods from Free Area to other place inside the Customs Area, VAT shall be counted based on the selling price or reasonable market price in accordance with legislation in the taxation field.
(1)The payment of import duty, income tax-article 22, export duty and/or excise as well as administrative sanction in the form of fine against goods coming from outside Customs Area shall be done by using Customs, Excise and Tax Payment Form (SSPCP) and enclosed by payment base document.
(2) The payment of VAT shall be done by using tax payment form (SSP).
(1) The payment base document as intended in Article 48 paragraph (1) shall be in the form of, among others, customs declaration of the entry of goods into Free Area, Customs Declaration of the release of goods from Free Area, excise document or assessment.
(2) Model, content and directive for completing Customs, Excise and Tax Payment Form (SSPCP) shall be in accordance with legislation ruling procedures for paying and remitting state revenue.
(1) Import duty, Income Tax Article 22, export levy and/or excise as well as administrative sanction in the form of fine as intended in Article 48 paragraph (1) shall be paid in cash.
(2) The cash payment as intended in paragraph (1) shall be realized in not later than the moment when the Customs Declaration registered.
Provision on procedures for paying import duty, VAT, Income Tax Article 22, export duty and/or excise as we as administrative sanction in the form of fine shall be executed in accordance with legislation ruling procedures for paying and remitting state revenue.
The import of goods from outside the Customs Area into Free Area, which fails to meet the provision as intended in Article 2:
(1) The import duty. VAT and/or Income Tax-article 22 as intended in Article 52 letter a shall be collected in case of:
(2) The goods as mean... in paragraph (1) may be released from the customs a ea to Free Area after:
(1) To the import of goods as intended in Article 52, the following provision shall apply:
(2) In case of the entered goods as intended in Article 52 being excisable goods in the form of ethyl alcohol, concentrate containing ethyl alcohol or tobacco products, the goods shall be destroyed.
(1) In case goods as intended in Article 54 paragraph (1) a being re-exported, entrepreneurs or transporters responsible for the goods shall submit application for re-releasing the goods to outside the Customs Area to the Head of the Customs Office.
(2) Based on the approval of the Head of the Custms Office, the entrepreneurs or transporters as intended in paragraph (1) shall submit customs declaration to Official in the Customs Office.
(3) The approval of the release and/or loading of goods shall be granted by the Official as intended in paragraph (2) if the quantity, kind, number, brand and size of container or package have matched the information contained in item of Customs Declaration of Inward Manifest of arriving carrier with code BC 1.1.
(4) The Official as intended in paragraph (3) shall close item of Customs Declaration of Inward Manifest of arriving carrier with code BC 1.1 by using:
(1) The goods granted to she state as intended in Article 54 paragraph (1) b shall be declared as State Property and booked in the Customs Note of Goods Belonging to the State.
(2) The goods declared as State Property as intended in paragraph (1) shall constitute state wealth and saved in Customs Hoarding Place or other place appointed by the Director General.
(3) The goods become State Property as intended in paragraph (1), the Director General shall submit to the Minister a list of Goods become State Property, accompanied by recommendation about auction, destruction and/or stipulation of status of the use thereof.
(4) The Minister or the appointed Official on behalf of the Minister shall stipulate the designation of Goods become State Property by observing the recommendation of the Director General as intended in paragraph (3).
(5) The management of Goods become State Property shall be done in accordance with Legislation in the field of the management of State Property.
(1) The destruction of the goods as intended in Article 54 paragraph (1) c, shall be done under supervision of the Customs Office and Area Management Board.
(2) With regards to the destruction as intended in paragraph (2), account of destruction shall be made.
In the framework of supervising the entry and release of goods in Free Area, the Director General may stipulate places as customs supervision posts.
Procedures for stipulating an area to become Customs Area and Temporary Hoarding Place in Free Area shall be in accordance with customs legislation about Customs Area and Temporary Hoarding Place.
In case of goods subject to the provision on prohibition and/or restriction being declared truthfully in the Customs Declaration but not yet complying with the requirements for prohibition and/or restriction in the said customs declaration, other goods not subject to provision on prohibition and/or restriction in that Customs Declaration, approval of the release of goods from Customs Area may be permitted following inspection.
(1) PPFTZ with code PPFTZ-01, PPFTZ with code PPFTZ-02, and/or PPFTZ with code PPFTZ-03, submitted in Customs Offices already applying Customs EDI System may only be cancelled in case of:
(2) Cancellation of PPFTZ with code PPFTZ-01, PPFTZ with code PPFTZ-02, and/or PPFTZ with code PPFTZ-03, shall be done with approval of the Head of Customs Office or the appointed Official based on application from entrepreneurs.
Entrepreneurs, organizers of Temporary Hoarding Places, Customs Settlement Service Providers (PPJK) or transport operators shall be obliged to perform bookkeeping in the interest of audit in the customs and excise.
Attachment I as intended in Article 3 paragraph (5), Attachment II as intended in Article 4 paragraph (8), Attachment III as intended in Article 5 paragraph (6), Attachment IV as intended in Article 6 paragraph (6), Attachment V as intended in Article 7 paragraph (5), Attachment VI as intended in Article 28 paragraph (1), and Attachment VII as intended in Article 28 paragraph (2) shall constitute as integral parts from this Ministerial Regulation.
With the enforcement of this Ministerial Regulation, in case of the Service Computer System of Customs in the Directorate General of Customs and Excise being unable to operate fully, procedures for the entry and releasing goods into and from Free Areas shall be done based on procedures for submitting customs declaration manually on a form.
Further provision on technical directives for the entry and releasing goods into and from Free Trade Areas shall be governed by a Regulation of the Director General.
With the enforcement of this Ministerial Regulation, Regulation of the Minister of Finance No. 60/PMK.04/2005 concerning Bonded Hoarding Places at Batam, Bintan and Karimun Islands as amended by Regulation of the Minister of Finance No. 89/PMK.04/2005 shall be revoked and declared null and void.
This Ministerial Regulation shall come into force as from April 1, 2009.
For public cognizance, this Ministerial Regulation shall be published by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On March 5, 2009
MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI