REGULATION OF THE MINISTER OF FINANCE
No. 148/PMK.04/2011

"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. Person is individual person or legal entity.

3. Exporter is a Person that runs activities in clearing goods from the customs area.

4. Export Customs Notification is a statement made by a person in the context of complying with customs obligation in the export sector in the form of filling in the form in writing or electronic data.

5. Customs Zone is a zone with specific borders on port, airport, or other places stipulated for goods traffics that are fully under the supervision of the Directorate General of Customs and Excise.

6. Exported Goods with Certain Characteristics are Exported Goods which quantity and specification can be known after Export Customs Notification is submitted to Customs Office.

7. Export Levy is a collection by the State based on the Customs Law affairs charged on exported goods.

8. Export Goods Consolidator is business entity that consolidates export goods before the export goods are brought into the customs zone for loading into the transporting facilities.

9. Notification of Consolidated Export Goods hereinafter abbreviated as PKBE is a notification on export goods resulting from the consolidation prepared by the consolidator, Exporter, or Exporter in one group of companies, containing details of the whole documents on customs notification of export and approval, as well as shipping document of courier goods.

10. Submission of notification through electronic media is submission of customs notification using diskette media or through direct electronic data exchange according to the stipulated standard and based on agreement between the exporter and the Director General or the designated official.

11. Customs office is customs and excise service office, the place where customs obligations are complied with according to the provisions in the Customs Law.

12. Director General is Director General of Customs and Excise.

13. Customs and Excise officials are employees of the Directorate General of Customs and Excise appointed in certain position to carry out certain tasks based on the Customs Law.

14. Service Computer System is computer system used by the customs office in the context of supervising and provision of customs service.

15. Export is activity to release goods from Customs Area."

"Article 2

(1) Goods for export must be notified to the customs office using Notification on Customs Export.

(2) Customs Notification on Export as intended in paragraph (1) shall be submitted by the Exporter or his attorney to the Customs Office on the loading within 7 (seven) days before export day until before enter to the Customs Zone.

(3) For break bulk export, export customs notification as intended in paragraph (2), can be submitted before departure time of transporter.

(4) For Exporting Goods subject to Export Levy, Export Customs Notification is submitted after paid Export Levy.

(4a) In case Exported Goods as intended in paragraph (4) are in Exported Good with Certain Characteristic criteria, payment of Export Levy can be paid after submission of Export Customs Notification.

(5) Export customs notification can be submitted in written or electronic data."

"Article 7

(1) Exporting goods will be checked with documents investigation.

(2) Documents investigation as intended in paragraph (1), is done by service application system and/or customs and excise officer, after export customs notification is reported to customs office.

(3) Documents investigation as intended in paragraph (1) are:

• a. right and complete of data filled in export customs notification;
• b. completely of required attachment documents;
• c. right to calculate export levy that is written in payment receipt of Export Levy in case exporting goods subject to export levy; and
• d. fulfill general regulation in export.

(4) Customs attachment documents as intended in paragraphs (3) b are invoice, packing list and other supplemented documents that are required to fulfill general provision in export;

(5) Payment receipt of Export Levy as intended in paragraph (3) c is payment evidence of Export Levy."

"Article 8

(1) On certain cases, the customs and excise officials shall conduct physical examination of Export Goods.

(2) Physical examination as intended in paragraph (1) shall be conducted on Exported Goods with following criteria:

• a. Export Goods to re-import;
• b. Export Goods that at their import was meant to be re-exported again;
• c. Export Goods that at their import was meant to be processed, manufactured, or installed on the other goods that get exemption or relief of import duty facility;
• d. Export Goods subject to Export Levy
• e. Export Goods based on information from Directorate General of Taxation show strong indication that violation is taking place or the provision of regulations in taxation has been violated.
• f. Export Goods based on result of analysis made on information from other sources, show strong indication that violation is taking place of the provision of regulations has been violated.

(3) Abolished.

(4) The physical examination of goods as intended in paragraphs (2) and (3) may be conducted in the customs area, exporter's warehouse, or in other places used by the exporter to store Export Goods."

"Article 9

(1) Physical examination on Export Goods as intended in Article 8 paragraph (1) shall be conducted selectively on the:

• a. Export Goods that at their import was meant to be processed, manufactured, or installed on the other goods that get exemption or relief of import duty facility; or
• b. Export Goods subject to Export Levy.

(1a) On the Export Goods as intended in paragraph (1) are exported by certain Exporter not examined physically.

(1b) On the Export Goods as intended in paragraph (1) are exported by Exporter and also as importer with low risk category may be examined physically.

(2) Certain exporters as intended in paragraph (1) shall be stipulated by the Director General or appointed Customs and Excise officials with due observance of the exporter's reputation, such as:

• a. has never violated the provisions in customs and excise known as administration penalty in the last 1 (one) year;
• b. is free from owed import duty, export levy, excise and tax in arrears; and
• c. has maintained accountancy based on the Customs Law affairs.

(3) For exporter with status as importer with priority channel or other importers having obtained the status equivalent to the importer with priority channel shall be treated as certain exporter as intended in paragraph (1a).

(4) Provision as intended in paragraph (1), paragraph (1a), and paragraph (1b), shall not apply if there is strong indication that violation will take place of violation of the provisions in the statutory regulation has taken place."

"Article 13

(1) The Export Customs Notification that has been submitted to the Customs Office as intended in Article 2 paragraph (1) shall be reconciled with customs notification of departure of the transporting facilities.

(2) The reconciliation as intended in paragraph (1) shall be conducted by making justification to the data element in the customs notification document on registered export by customs notification of the transporting facilities departure.

(3) Reconciliation as intended in paragraph (1) is conducted by Customs and Excise Officials and/or Service Computer System."

"Article 14

(1) The goods that have been notified for re-export and having obtained customs notification registration Number for export may cancel its export.

(2) For export cancellation as intended in paragraph (1), following provision shall be applied:

• a. Exporter shall be obliged to report export cancellation to the customs and excise officials at the Customs Office for loading; and
• b. Reporting export cancellation as intended in paragraph a, is within 3 (three) working days as of the date of departure of the transporting facilities as set forth in the customs notification.

(3) For goods which export has been cancelled as intended in paragraph (1) no physical examination shall be required, except for export goods which based on the result of analysis on information there is strong indication that violation will or has taken place on the customs provision in the export sector."

"Article 15

(1) In the event of mistake in Export Customs Notification that has been registered, Exporter may correct the data based on approval fro Head or Customs Office or appointed Customs and Excise official and/or through Service Computer System.

(2) Correction of data of Export Customs Notification as intended in paragraph (1) relating to the type, amount, goods FOB value, type of foreign exchange, and/or the container number, may be served before the goods entering into the Customs Zone, except in the case of:

• a. Short shipment, data correction of Export Customs Notification may within 30 (thirty) days after the departure date of transporting facility
• b. Export of Exported Goods with Certain Characteristic, data correction of Export Customs Notification may within 60 (sixty) days after the departure date of transportation facility or
• c. Selling of goods and/or food in the aircraft that go away from Customs Area, data correction of Export Customs Notification may within 30 (thirty) days after the departure date of aircraft.

(3) Data correction of Export Customs Notification has been registered as intended in paragraph (1) relating to the quantity and FOB value of Export Goods are carried by aircraft other than Export Goods as intended in Article 2 paragraph (c), may within 3 (three) days after the departure date of carrier, while that data correction of different data between Export Customs Notification with result of measurement by the carrier.

(4) Export Goods with Certain Characteristic as intended in paragraph (2) b are:

• a. Copper concentrate, with heading tariff post 2603.00.00.00; and
• b. Nickel concentrate, with heading tariff post 2604.00.00.00."

"Article 18

(1) Any Person that is:

• a. not report export cancellation to the Customs and Excise Official in Customs Office of loading as intended in Article 14 paragraph (2) a; or
• b. report export cancellation after period as intended in Article 14 paragraph (2) b, shall be fined administrative sanction Rp 5,000,000.00 (five million rupiah).

(2) Any person failing to notify the type and/or amount of goods in the customs notification on export that caused incompliance with the State's collection n the export sector, shall be charged administrative penalty in the form of minimum 100% (one hundred percent) fine of the State's short collection in the export sector and maximum 1,000% (one thousand percent) fine of the State’s short collection in the export sector.

(3) Any Person that is:

• a. exporting goods without submitting customs notification;
• b. giving wrong information by intention on the type and/or amount of goods in the customs notification that caused incompliance with the state’s collection in the export sector;
• c. loading Export Goods outside the customs area without permit from the Head of Customs Office; or
• d. unloading export goods in the customs area without permit from the Head of Customs Office,

shall be criminally imprisoned for at least 1 (one) year and maximum 10 (ten) years and minimum fine of Rp 50,000,000.00 (fifty million rupiah) and maximum fine of Rp 5,000,000,000.00 (five billion rupiah)."

"Article 19

Exporter shall be obliged to store data on Export Customs Notification that has been registered in electronic media or in printing form of the Export Customs Notification and the original sheet of the customs complementary document as intended in Article 7 paragraph (4) for 10 (ten) years in its place of business in Indonesia."