In the framework of implementing the provisions of Article 10B paragraph (5), Article 13 paragraph (2) and Article 25 paragraph (3) 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 the Import of Goods are Carried by Passengers, Crew Members of Carriers, Cross Borders and Delivery Goods;
1. Law No. 6/1983 concerning Taxation General Provisions and Procedures (Statute Book No. 49/1983, Supplement to Statute Book No. 3262) as amended several times, the latest by Law No. 28/2007 (Statute Book No. 85/2007, Supplement to Statute Book No. 4740);
2. Law No. 7/1983 concerning Income Tax (Statute Book No. 50/1983, Supplement to Statute Book No. 3263) as amended several times, the latest by Law No. 17/2000 (Statute Book No. 127of 2000, Supplement to Statute Book No. 3985);
3. Law No. 8/1983 concerning Value Added Tax (Statute Book No. 51of 1983, Supplement to Statute Book No. 3264) as amended several times, the latest by. Law No. 42/2009 (Statute Book No. 150/2009, Supplement to Statute Book No. 5069);
4. Law No. 10/1995 concerning Customs (Statute Book of Republic of Indonesia No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 (Statute Book of Republic of Indonesia No. 93/2006, Supplement to Statute Book No. 4661);
5. Law No. 11/1995 concerning Excise (Statute Book of Republic of Indonesia No. 76/1995, Supplement to Statute Book 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. Presidential Decree No. 56/P/2010
REGULATION OF THE MINISTER OF FINANCE CONCERNING THE IMPORT OF GOODS ARE CARRIED BY PASSENGERS, CREW MEMBERS OF CARRIERS, BORDER CROSSERS AND DELIVERY GOODS
In this Ministerial Regulation:
1. Crew Members of Carriers are anybody that must be aboard carriers and come along with the carriers because of the characteristic of his/her work.
2. Border Crossers are residents living or domiciled in the territorial border of the state as well as having identity card issued by the authorized institution and undertaking cross border travel in the border area through Border Cross Supervisory Post.
3. Passenger is every person crosses border of country by using carriers, not Crew Members of Carriers and not Border Crossers.
4. Courier Service Providers hereinafter abbreviated as PTJ are companies securing license to provide courier service from the related institution as well as securing approval to undertake customs activities from the Head of Customs Offices.
5. Trading Goods are goods in kind, characteristic and quantity is not usual for private need, imported to be sold, sample goods, goods are used for raw materials or auxiliary materials of industry, and/or goods are used for other than personal purpose.
6. Passengers Personal Goods are all goods carried by passengers, excluding Trading Goods.
7. Crew Members of Carriers Personal Goods are all goods carried by Crew Members of Carriers, excluding Trading Goods.
8. Border Crossers Personal Goods are all goods carried by Border Crossers, excluding Trading Goods.
9. Delivery Goods are imported goods sent by certain senders abroad to certain recipients in the country.
10. Customs Declaration hereinafter abbreviated as CD, is a declaration about imported goods carried by passengers or crew members of carriers.
11. Cross Border Pass hereinafter abbreviated as PLB, is a card issued by immigration office to border Crossers.
12. Cross Border Supervisory Post hereinafter abbreviated as PPLB, is a place appointed in territorial border of the state to inform and settle customs liabilities of goods belonging to border Crossers.
13. Cross Border Identity Card hereinafter abbreviated as KILB,is a card issued by Customs Office overseeing cross border supervisory post to Border Crossers after the specified requirements are fulfilled.
14. Pass Book of Cross Border Goods hereinafter abbreviated as BPBLB, is a book used by customs and excise officials to record the quantity, kind and customs value of goods carried by border Crossers from outside the customs area.
15. Green Lane is a release lane of imported goods wherein the goods are not inspected physically.
16. Red Lane is a release lane of goods by examine the goods physically.
17. Director General is Director General of Customs and Excise.
18. Customs Affair Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
19. Customs and Excise Officials are employees of the Directorate General of Customs and Excise appointed in certain position to undertake certain tasks base on the Customs Law.
20. Customs Office is office within the Directorate General of Customs and Excise where customs liabilities are settled in accordance with the Customs Law.
Imported goods are carried by Passengers, Crew Members of Carriers, and Border Crossers consists of:
(1) Personal Goods of Passengers or Personal Goods of Crew Members of Carriers as intended in Article 2 shall be goods arriving simultaneously with the Passengers or Crew Members of Carriers.
(2) Personal Goods of Passengers or Personal Goods of Crew Members of Carriers arriving before or after the arrival of the Passengers or Crew Members of Carriers, shall be categorized as goods arriving simultaneously with the passengers or Crew Members of Carriers as intended in paragraph (1), as long as the following requirements are fulfilled:
(3) The goods as intended in paragraph (2) shall have their ownership able to prove by using passport and boarding pass or the relevant.
(1) Imported goods are carried by Passengers, Crew Members of Carriers and Border Crossers should be notified to Customs and Excise Official at Customs Office.
(2) Imported goods as intended in paragraph (1) only can be released by approval of Customs and Excise Official.
(1) Passengers and Crew Members of Carriers at the arrival time should notify imported goods are carried to the Official of Customs and Excise by using CD.
(2) CD as intended in paragraph (1) should be filled completely and right.
(3) Declaration as intended in paragraph (1) can be in oral at the certain places are decided by Director General.
(4) Border crossers arrived in customs area should notify goods are carried in oral to the Official of Customs and Excise at PPLB.
(1) Personal goods of Passengers or Crew Members of Carriers that arrived before and/or after arrival of Passengers or Crew Members of Carriers can be processed by Passengers or Crew Members of Carriers or their proxy by using:
(2) Trading Goods are carried by Passengers, Crew Members of Carriers, or Border Crossers can be processed by Passengers, Crew Members of Carriers, Border Crossers, owner of Trading Goods (importer), or their proxy by using Declaration of Imported Special Goods (PIBK).
(1) Personal Goods of Passengers, Personal Goods of Crew Members of Carriers, and Personal Goods of Border Crossers are released from customs area and then enter into customs area are excepted from import duty based on regulations about re-import of exported goods.
(2) Personal Goods of Passengers, Personal Goods of Crew Members of Carriers, and Personal Goods of Border Crossers will be used while they are in customs area and will be re-export when they leave customs area, are excepted from import duty based on regulation about temporary admission.
(3) Beside exemption of import duty as intended in paragraph (1) and paragraph (2), exemption of import duty also for Personal Goods of Passengers, Personal Goods of Crew Members of Carriers, and Personal Goods of Border Crossers until certain custom value and/or certain quantity.
(1) On the Personal Goods of Passengers as intended in Article 7 paragraph (3) with the maximum customs value amounting to FOB USD 250.00 (two hundred and fifty US Dollar) per person or FOB USD 1,000.00 (one thousand US Dollar) per family for every arrival, shall be exempt from import duty.
(2) In case the Personal Goods of Passengers exceeding customs value as intended in paragraph (1), import duty and tax on import shall be collected based on the excess.
(1) Beside exemption of import duty as intended in Article 8 paragraph (1), on the Personal Goods of Passengers categorized as excisable goods also shall be exempt from excise for every adult with the maximum limit as follows:
(2) In case of the tobacco products as intended in paragraph (1) a being more than one kind, the excise exemption shall be granted in the quantity equivalent to the quantity per kind of the tobacco products.
(3) The excess of the excisable goods in the quantity of Personal Goods of Passengers as intended in paragraph (1) shall be destroyed directly with or without the presence of the Passengers.
(1) On the Personal Goods of Crew Members of Carriers as intended in Article 7 paragraph (3) with the maximum customs value amounting to FOB USD 50.00 (fifty US Dollar) per person for every arrival, shall be exempt from import duty.
(2) In case the Personal Goods of Crew Members of Carriers exceeding customs value as intended in paragraph (1), import duty and tax on import shall be collected based on the excess.
(1) Beside exemption of import duty as intended in Article 10 paragraph (1), on the Personal Goods of Crew Members of Carriers categorized as excisable goods also shall be exempt from excise for every adult with the maximum limit as follows:
(2) In case of the tobacco products as intended in paragraph (1) a being more than one kind, the excise exemption shall be granted in the quantity equivalent to the quantity per kind of the tobacco products.
(3) The excess in the quantity of the excisable goods of Crew Member of Carriers in the quantity as intended in paragraph (1) shall be destroyed directly with or without the presence of the Crew Members of Carriers.
(1) The goods of border Crossers as intended in Article 7 paragraph (3) shall be exempt from import duty with the customs value as follows:
(3) In case of goods of border crossers exceeding the limit of the customs value as intended in paragraph (1), import duty and tax in the import shall be collected based on of the excess.
(1) Based on declaration as intended in Article 5 paragraph (1) or paragraph (3), Passengers or Crew Members of Carriers shall release imported goods through:
(2) After receive declaration as intended in Article 5 paragraph (1) or paragraph (3), Customs and Excise Official:
(3) Releasing Personal Goods of Passengers or Personal Goods of Crew Members of Carriers are registered as "Lost and Found" as intended in Article 6 paragraph (1) b, should through Red Lane.
(4) In case there is any suspicious, Customs and Excise Official has right to examine physically on the imported goods are carried by Passengers and Crew Member of Carriers that get Green Lane.
(1) In case from result of physical examination as intended in Article 13 paragraph (2) b found:
(2) In case result of physical examination as intended in Article 13 paragraph (2) b, there is no goods as intended in paragraph (1) a, b, c, e and/or f, Customs and Excise official give approval to release those goods.
(1) Customs and Excise Official notes result of physical examination as intended in Article 14 paragraph (1) e, and based on the result of physical examination, Customs and Excise Official stipulate rate and customs value and calculate import duty and tax on the import.
(2) Passengers or Crew Members of Carriers should pay import duty and tax on the import based on stipulation of Customs and Excise Official as intended in paragraph (1).
(3) On the payment of import duty and tax on the import as intended in paragraph (2), Customs and Excise Official:
If result of physical examination as intended in Article 13 paragraph (4) finds imported goods as intended in Article 13 paragraph (1) a, Customs and Excise Official do action according effective regulations.
(1) Customs and Excise Official issues approval of release of Personal Goods of Passengers or Personal Goods of Crew Members of Carriers as intended in Article 14 paragraph (1) e, after Passengers or Crew Members of Carriers settle import duty and tax in the import.
(2) Customs release of Personal Goods of Passengers or Personal Goods of Crew Members of Carriers that:
At the departure to out of customs area, Passengers or Crew Members of Carriers can ask Customs and Excise Official to do physical examination to identify Personal Goods of Passengers or Personal Goods of Crew Members of Carriers, to make easy re-import those goods to customs area by get exemption of import duty as intended in Article 7 paragraph (1).
(1) Every border crosser carrying goods shall have KILB.
(2) KILB as intended in paragraph (1) shall be issued by Customs Offices overseeing PPLB based on application of the Border Crossers.
(3) The application as intended in paragraph (2) shall be submitted to the head of customs office accompanied by copy of citizenship identity card and PLB validated by authorized immigration official.
(4) In case of the application as intended in paragraph (2) already fulfilled the requirement as intended in paragraph (3), the Head of Customs Office shall issue KILB to the border crosser, and make BPBLB in accordance with specimen of the form as stipulated in Attachments I and II to this Ministerial Regulation that is integral part of this Regulation of the Minister of Finance.
(1) Border crossers arriving from outside the customs area shall show KILB to Customs and Excise Official in PPLB.
(2) Border crossers failing to show KILB shall not be given facility in the form of exemption from import duty as intended in Article 12 paragraph (1).
(3) After receiving KILB and customs declaration, Customs and Excise Officials in PPLB:
(4) If physical inspection result as intended in paragraph (3) finds:
(5) In case of the conditions as intended in paragraph (4) a, c, d and e being not found in the physical inspection of goods, Customs and Excise Officials shall issue approval of the release of the goods.
(1) Customs release on the Personal Goods of Border Crosser as intended in Article 20 paragraph d, is given by Customs and Excise Official after Border Crosser pay import duty and tax on the import.
(2) Customs release of Personal Goods of Border Crossers are exported from customs area and then imported into customs area, is implemented based on regulations about re-import of exported goods.
At the departure to out of customs area, Border Crosser can ask Customs and Excise Official to do physical examination to identify Personal Goods of Border Crosser, to make easy re-import those goods to customs area by get exemption of import duty as intended in Article 7 paragraph (1).
(1) Delivery Goods shall be exempt from import duty with the maximum customs value amounting to FOB US$50.00 (fifty US Dollars) per every person per delivery.
(2) In case of the customs value of the delivery goods exceeding the limit of the exemption from import duty as intended in paragraph (1), the delivery goods shall be subject to the collection of import duty and tax in import.
(1) Delivery Goods shall be declared to Official of Customs and Excise at Customs Office.
(2) Delivery Goods as intended in paragraph (1) only can be released by approval from Official of Customs and Excise.
(1) The delivery goods shall be imported through post or PJT.
(2) Customs and Excise Officials shall apply custom audit to the delivery goods as intended in paragraph (1).
(3) The customs audit as intended in paragraph (2) shall cover examination of documents and physical inspection of goods.
(4) The physical inspection of goods as intended in paragraph (3) shall be done selectively.
(5) In case of the physical inspection of goods as intended in paragraph (4) being executed the physical inspection shall be witnessed by officers of post or PJT.
(6) The delivery goods as intended in paragraph (1) can be released after fulfilling the customs obligations and securing approval from customs and excise officials.
(1 Customs and Excise Officials shall stipulate the tariff and customs value as well as count import duty and tax in the framework of the import yet to be settled for delivery goods through post.
(2) The delivery goods through posts having their tariff and customs value already stipulated as intended in paragraph (1) shall be given up to recipients of the delivery goods through post after import duty and tax in the framework of the import are settled.
(1) The import of delivery goods through post shall be settled by PT Pos Indonesia (persero) and the Directorate General of Customs and Excise.
(2) The settlement as intended in paragraph (1) shall cover the settlement of post packager duty settlement as well as supervision.
(1) PJT planning to import delivery goods shall submit application to the Head of Customs Office in accordance with specimen of format as stipulated in Attachment IV to this Ministerial Regulation that is integral part of this Ministerial Regulation.
(2) Based on the application as intended in paragraph (1), the Head of Customs Office shall issue approval in accordance with specimen of format as stipulated in Attachment V to this Ministerial Regulation that is integral part of this Ministerial Regulation.
(3) PJT can import delivery goods after putting at stake cash guarantee, bank guarantee or customs bond with the amount stipulated by the head of customs office.
(4) Stipulation of the guarantee as intended in paragraph (2) shall be done by observing the amount of import duty and tax in the framework of the import in the specified deferred payment period of delivery goods notified by PJT.
(1) Delivery goods through PJT must meet the provision on the maximum weight of 100 (one hundred) kilograms per house airway bill (AWB) or Bill of Lading (B/L).
(2) The exception from the provision on the delivery goods as intended in paragraph (1) can be granted to:
(3) General import provisions shall apply to delivery goods through PJT failing to meet the provision as intended in paragraphs (1) and (2).
(1) The release of goods through PJT shall be done after Certain Import Declaration (PIST) is submitted.
(2) PIBT as intended in paragraph (1) shall be conveyed to customs office through electronic media or manually.
(3) Customs and Excise Officials shall stipulate tariff and customs value as well as count import duty and tax in the framework of the import which must be settled for delivery goods through PJT.
(4) The import duty and tax in the framework of the import shall be settled in not later than 3 (three) working days following the issuance of approval of the release of goods.
(1) The release of delivery goods through PJT destined to bonded collection places shall abide by provisions on procedures for importing goods into the bonded collection place.
(2) The release of delivery goods through PJT subject to import restriction can be approved after the whole import requirements are fulfilled.
Customs and Excise Officials shall stipulate tariffs of import duty on the import of personal goods of passengers, personal goods of Crew Members of Carriers, personal goods of Border Crossers, trading goods and delivery goods.
(1) Stipulation of Import Duty rate as intended in Article 32 based on import duty rate of those goods.
(2) In case imported goods as intended in Article 32 more than 3 (three) kinds, Customs and Excise Official stipulate only one import duty rate based on the highest tariff rate.
(1) Customs supervision and service on the imported goods are carried by Passengers, Crew Members of Carriers, Border Crossers is in customs zone that is fully in supervision of Directorate General of Customs and Excise.
(2) Customs zone as intended in paragraph (1) is stipulated according to regulation that governs customs zone.
(3) Customs supervision and service on the imported goods are carried by Passengers, Crew Members of Carriers, Border Crossers can be done in other place after get approval from Head of Customs Office.
Further provision about procedure to submit customs declaration, shipping, and supervision of imported goods are carried by Passengers, Crew Members of Carriers, Border Crossers, and Delivery Goods shall be regulated by Regulation of the Director General.
With the enforcement of this Ministerial Regulation, Regulation of the Minister of Finance No. 89/PMK.04/2007 concerning Import of Personal Goods of Passengers, Crew Members of Carriers, Border Crossers and Delivery Goods, shall be revoked and declared null and void.
This Ministerial Regulation shall come into force on January 1, 2011.
For public cognizance, this Ministerial Regulation shall be promulgated in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on October 29, 2010
MINISTER OF FINANCE,
signed,
AGUS D.W. MARTOWARDOJO