to Indonesian
a. that in the framework to follow provision about form, time and procedure to give guarantee in relation with Regulation of the Director General of Customs and Excise No. PER-02/BC/2011 concerning Management of Guarantee in the Framework of Customs and in the framework to increase discipline of implementation of import facility for export purpose in relation with guarantee, it is necessary to re-arrange procedure of importation goods for export purpose;
b. that based on consideration as intended in paragraph a, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning the Fourth Amendment of the Decree of the Director General of Customs and Excise No. KEP-205/BC/2003 concerning Implementation Guidelines of Procedures and Supervision of Importation Goods for Export Purpose;
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 concerning Amendment to the Law No. 10/1995 concerning Customs (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
2. Decree of the Minister of Finance No. 580/KMK.04/2003 concerning Procedure and Supervision of Importation Goods for Export Purpose as amended several times, the latest by Regulation of the Minister of Finance No. 15/PMK.011/2011;
3. Regulation of the Minister of Finance No. 259/PMK.04/2010 concerning Guarantee in the Framework of Customs;
4. Decree of the Director General of Customs and Excise No. KEP-205/BC/2003 concerning Implementation Guidelines of Procedures and Supervision of Importation Goods for Export Purpose as amended the latest by Regulation of the Director General of Customs and Excise No. P-11/BC/2006;
5. Regulation of the Director General of Customs and Excise No. PER-02/BC/2011 concerning Management of Guarantee in the Framework of Customs;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING FOURTH AMENDMENT OF THE DECREE OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. KEP-205/BC/2003 CONCERNING IMPLEMENTATION GUIDELINES OF PROCEDURES AND SUPERVISION OF IMPORTATION GOODS FOR EXPORT PURPOSE
Several provisions in Decree of the Director General of Customs and Excise No. KEP-205/BC/2003 concerning Implementation Guidelines of Procedures and Supervision of Importation Goods for Export Purpose as amended the latest by Regulation of the Director General of Customs and Excise No. P-11/BC/2006 are amended as follows:
1. Provision of Article 1 paragraph 15 shall be demolished.
2. Provision of Article 9 paragraph (1) shall be amended, so overall Article 9 reads as follows:
"Article 9
(1) Form, time, and procedure to give guarantee as intended in Article 8 paragraph (1) is following regulation that governs guarantee in the framework of customs.
(2) Value of guarantee is equal with value of Import Duty and/or Excise and Value Added Tax and Value Added Tax of Luxury Goods in the PIB.
(3) In case result of stipulation of Customs Office is higher than sum as stated in PIB, Entrepreneur should give additional guarantee of less Import Duty Excise, Value Added Tax and Value Added Tax on Luxury Goods or replace guarantee as much as Import Duty, Excise, Value Added Tax and Value Added Tax on Luxury Goods."
3. Provision of Article 10 shall be abolished.
4. Provision of Article 35 paragraph (1) shall be amended, so that overall of Article 35 reads as follows:
"Article 35
(1) Application of Return shall be submitted to Chief of Region and enclosed with:
a. Report of Goods Usage and/or Import Material which Asked for Return (BCL.KT02); and
b. statement letter of ability to return all of over Restitution.
(2) Besides the enclosure as intended in paragraph (1):
a. For exported good by enclosing:
1. Import or delivery document of Bonded warehouse shall be in the form:
a) Copy of PIB/PIBT/BC 2.5/PPKP which has got SPPB/SPPB-KB/approval which issued by Functionary;
b) Third sheet of original SSBC/SSPCP.
2. export documents shall be in the form:
a) Copy of PEB which already get Export Approval by Official;
b) Original SPBC/LHP;
c) Copy of B/L or AWB or of other equal document of transportation document
b. For goods which are delivered to Bonded Warehouse shall be enclosed with:
1. Import or delivery document of Bonded warehouse shall be in the form:
a) Copy of PIB/PIBT/PPKP which has got SPPB/approval which issued by Official;
b) Third sheet of original SSBC/SSPCP.
2. Delivery document of Bonded warehouse shall be in the form:
a) BC 2.4;
b) Copy of Invoice and Tax Invoice;
c) SPPB-KB;
d) Purchase Order;
e) Copy of sales contract to Bonded warehouse.
5. Attachment III shall be amended become as stated in Attachment I of this Regulation of the Director General.
6. Attachment X shall be amended become as stated in Attachment II of this Regulation of the Director General."
This Regulation of the Director General shall come into force on the date of stipulation.
Stipulated in Jakarta
on October 29, 2010
THE DIRECTOR GENERAL,
signed,
THOMAS SUGIJATA
NIP 19510621 197903 1 001
PROCEDURE TO RECEIVE GUARANTEE, MONITORING GUARANTEE, AND MONITORING PIB
1. Prepare complete and right PIB based on invoice and packing list and other customs complementary documents by using PIB application of Company’s module.
2. Print PIB
3. To get guarantee:
4. Receive Guarantee from Guarantor.
5. Submit PIB and other customs complementary documents and guarantee to Head of Regional Office.
6. Receive:
7. Apply extension period of guarantee within 14 (fourteen) working days before expired date.
1. Receive PIB, invoice and packing list or Notul from Company.
2. Issues guarantee follow effective regulations.
3. Give guarantee to Company.
1. Receives New Guarantee, print out of PIB, Diskette of PIB and other customs complementary documents, Additional Guarantee or Replacement Guarantee and extension period of guarantee.
2. Checks condition of diskette.
3. Checks print out of PIB, Guarantee, and customs complementary documents.
4. Transfers data from diskette to computer.
5. Entries rejection or approval of guarantee data after get result of inspection to computer.
6. Prints result from computer:
7. Signs and stamps print out of STTJ, and gives it to the Company.
8. Send STTJ data electronically to Customs Office that supervise releasing place of imported good.
9. Send original/copy of STTJ guarantee to Functionary of Guarantee Management.
1. Receives original/copy of STTJ guarantee with LPP from Document Receiver Officer.
2. Stores, manages, and returns guarantee (after get responsibility)
1. Receives transfer data of PIB and guarantee.
2. Checks the right of data filling of Guarantee, Import Duty and/or Excise, as well as Value Added Tax and Value Added Tax on the Luxury Goods; whose are stated in PIB.
3. Gives result of investigation as intended in paragraph 2.
4. Receives entered data of Official decision.
5. Prints:
1. Receives and submits expired Guarantee Monitoring List and ask Inspector to do further inspection.
2. Receives, checks and initials approval at Warning Letter, draft of protection application letter and draft of Decision Letter of Liquidation form Inspector.
3. Submit Warning Letter, draft of protection application letter and draft of Decision Letter of Liquidation to the Functionary to get approval.
4. Protect company whose guarantee is expired after protection application letter is signed by Official who handle Exception and ask Inspector to note and monitor.
5. Print Decision Letter of Liquidation.
6. Submit Decision Letter of Liquidation to the Official.
1. Prints expired Guarantee Monitoring List, and submit it to the Official
2. Receives expired Guarantee Monitoring List and follow up it by print recapitulation of PIB, check whether PIB of expired guarantee is in process or not:
3. Apply draft of Warning Letter to company that guarantee is expired to the Functionary.
4. Apply draft of protection application letter for company that guarantee is expired and PIB on the expired guarantee not are in processing of BCLKT01, and guarantee is not extended yet to the Functionary.
5. Print draft of Decision Letter of Guarantee Liquidation, if within 14 (fourteen) working days after expired date, the guarantee is not extended.
6. Note and conducts further monitoring.
1. Receives draft of Warning Letter, draft of protection application letter and draft of Decision Letter of Guarantee Liquidation from Functionary.
2. Receives Decision Letter of Guarantee Liquidation from Official who handle Guarantee monitoring.
3. Rechecks and signs Warning Letter to be sent to company by Official.
4. Inspects and puts approval initial at protection application letter.
5. Recheck Decision Letter of Guarantee Liquidation and draft of Decision Letter of Guarantee Liquidation and Recapitulation of PIB.
6. Puts initial at Decision Letter of Guarantee Liquidation.
7. Submit protection application letter and Decision Letter of Guarantee Liquidation to the Official who handle Exception.
1. Receives protection application letter and Decision Letter of Liquidation that is initialed by Functionary.
2. Checks and signs protection application letter.
3. Rechecks Decision Letter of Guarantee Liquidation and draft of Decision Letter of Liquidation and Recapitulation of PIB.
4. Puts initial at Decision Letter of Guarantee Liquidation.
5. Submit Decision Letter of Guarantee Liquidation to the Head of Regional Office.
1. Receives Decision Letter of Guarantee Liquidation is initialed by Functionary who handle Exception.
2. Signs Decision Letter of Guarantee Liquidation.
3. Submit Decision Letter of Guarantee Liquidation to the Administration to be copied and send to:
1. Receives, submits list of expired PIB (PIB > 12 Months) and asks Inspector to notes and implements monitoring by check PIB status.
2. Receives, inspects, and put approval initial at draft of Notification Letter/Invoice of PIB > 12 months and draft of protection application letter from Inspector.
3. Submits draft of Notification Letter/Invoice of PIB > 12 months to the Inspector for printing of Notification Letter/Invoice of PIB > 12 months.
4. Submits draft of protection application letter to the Functionary to get approval.
5. Receives and rechecks Notification Letter/Invoice of PIB > 12 months from Inspector and submit it to the Functionary.
6 Protects company in expired PIB (PIB > 12 months) after protection application letter is signed by Functionary who handle Exception and asks Inspector to notes and conducts monitoring.
1. Prints expired PIB list (PIB > 12 months), submits it to the Functionary who has task in implementation of PIB Monitoring and follow up by check PIB status, in PCLKT01 process or in PIB Audit process.
2. Checks PIB status is not in as intended in paragraph 1, follows up by pint draft of notification letter/PIB invoice > 12 months and submit it to the Functionary who has task to do PIB Monitoring.
3. Applies draft of protection application letter to the company that its PIB is issued draft of notification letter/PIB invoice > 12 months, for:
4. Notes and conducts further monitoring.
1. Receives and rechecks Notification Letter / PIB Invoice > 12 months.
2. Receives, checks and initials approval at the protection application letter.
3. Initials Notification Letter / PIB Invoice > 12 months.
4. Submit Notification Letter / PIB Invoice > 12 months and protection application letter to the Functonary who handle Exception.
1. Receive Notification Letter / PIB Invoice > 12 months and protection application letter are initialed by Official.
2. Checks and initials protection application letter.
3. Recheck Notification Letter / PIB Invoice > 12 months.
4. Signs Notification Letter / PIB Invoice > 12 months and submit it to the Administrator to be copied and send to the company
DIRECTOR GENERAL
signed,
THOMAS SUGIJATA
NIP 195106211979031001
PROCEDURE IN GIVING REFUND OF IMPORT CUSTOMS AND/OR EXCISE COST
1. Apply a refund petition to Document Receiver Officer and Administrator, enclosed with diskette, Promissory notes to return on over Restitution, and Interrelation List between export goods/which is delivered to Bonded zone with goods and import original material used (BCLKT02) by enclosing:
2. Receiving:
3. Receives SKPFP BM-C.
1. Receives from company, a letter of refund application, statement letter about ability to return over Restitution, and a diskette on the Interrelation between goods of export/which are placed into the Bonded warehouse, with goods and material of import used by BCLKT02 as intended in paragraph A 1.
2. Conduct research of BCLKT02 archive in the case of:
3. Submits register number and receipt letter once of diskette is successfully transferred.
4. Refunds archives of BCLKT02 to Company in the case that the BCLKT02 diskette cannot be transferred.
5. Receives completed data and publish a receipt letter of completed data.
6. Forward the BCLKT02 document and completed data, receipt letter and receipt of transfer to the Examiner Coordinator, enclosed with Introduction list BCLKT02 on a daily basis.
7. Receives listing inspection result that is ready to printed from Head of Refund team.
8. Print Decree of Payment Facility of Import cost and/or Excise Refund (SKPFP BM-C) and Warrant Pays [For] Refund of Import cost and/or excise (SPMK).
9. Delivers archive of SKPFP BM-C and SPMK to be initialed by the Functionary in charge for Refund matters.
10. Retrieves the signed SKPFP BM-C from the regional Chief Archive after.
11. Retrieves archive SPMK after it is signed by the Functionary in charge for Refund matters
12. Sends SKPFP BM-C and SPMK to the related institution.
1. Receives original archive BCLKT02 from Document Receiver Officer and Administrator
2. Assigns the Examiner Officer.
3. Monitor the completion of BCLKT02.
4. Receives rejection letter from Examiner.
5. Checks and initials rejection letter and continues to Examiner.
6. Receives and re-checks the inspection listing of BCLKT02 and document BCLKT02 which has been initialed by Examiner.
7. Continues inspection listing of BCLKT02 and document BCLKT02 which has been initialed as agreed, to Head of Refund team or to be retrieved to the examiner in the case that there is a mistake/it is incomplete.
8. In The Case that the Examiner assigned is unable to attend the matter, a substitute Examiner can be allocated.
9. Administration of Original archive BCLKT02.
1. Receives original archive BCLKT02 from Document Receiver Officer and Administrator Coordinator
2. Checks the completion of application data BCLKT02.
3. Prints the inspection listing.
4. Makes confirmation letter concept SSBC (SSPCP/ BPPCP)/LPBC/LHP, if required.
5. Receives confirmation answer as referred to in item 4.
6. In the case of inappropriate confirmation answer, one must construct a rejection letter by stipulating the reasons of rejection.
7. Finalizes inspection listing of BCLKT02 in the case of data BCLKT02 have been completed.
8. Checks and initials rejection letter and distributes to Examiner Coordinator for distribute to the Functionary who handles the Refund.
1. Receives original archive BCLKT02 from Document Receiver Officer and Administrator
2. Receives rejection letter from Functionary Examiner Coordinator and place the signature.
3. Delivers signed rejection letter to the Examiner Coordinator Functionary to be forwarded to the Company.
4. Receives and re-checks the examiner listing BCLKT02 and document BCLKT02 which has been initialed by examiner.
5. Continues inspection listing of BCLKT02 and document BCLKT02 which has been initialed as a sign of agreement, to officer Document Receiver Officer and Administrator, to be printed SKPFP BM-C and the SPMK or to be refunded to the examiner in the case of any outstanding mistake/any incomplete documents.
6. Receives and checks SKPFP BM-C from Document Receiver Officer and Administrator and to place initials for distribution to the Regional Chief.
1. Receives SKPFP BM-C from Head of Refund team and place the signature.
2. Delivers SKPFP BM-C which has been signed to Document Receiver Officer and Administrator to be sent to related institution.
1. Receives and investigates SPMK Document from the Receiver Officer and Administrator to be signed.
2. Signs SPMK and re-forward it to the Document Receiver Officer or the Administrator.
DIRECTOR GENERAL,
signed,
THOMAS SUGIJATA
NIP 195106211979031001