to Indonesian
that to implement provisions of Article 35 of Regulation of the Minister of Finance No. 143/PMK.04/2011, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Bonded Warehouses;
1. Law No. 6/1983 concerning General Provision and Procedure of Taxation (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. 16/2009 (Statute Book of the Republic of Indonesia No. 62/2009, Supplement to Statute Book of the Republic of Indonesia No. 4999);
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 and Selling Tax on the 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 several times, the latest by Law No. 42/2009 (Statute Book of the Republic of Indonesia No. 150/2009, Supplement to Statute Book of the Republic of Indonesia No. 5069);
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 of the Republic of Indonesia 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 and Free Port Zone become 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. 32/2009 concerning Bonded Piling Place (Statute Book of the Republic of Indonesia No. 61/2009, Supplement to Statute Book of the Republic of Indonesia No. 4998);
8. Regulation of the Minister of Finance No. 143/PMK.04/2011 concerning Bonded Warehouses;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING BONDED WAREHOUSES.
In this Regulation of the Director General:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Excise Law is Law No. 11/1995 concerning Excise as amended by Law No. 39/2007.
3. Bonded Piling Place is building, place, or zone that meets certain requirements that are used to pile goods for specific purposes by obtaining a suspension of Import Duty.
4. Bonded Warehouses is Bonded Piling Place to pile import goods, may be accompanied by 1 (one) or more activities in the form of packaging/ repackaging, sorting, merging (kitting), packing, adjustment, deduction, for certain goods within a specific period for be released again.
5. Bonded Warehouses Operator is a legal entity that provides activities and manages the zone for Bonded Warehouses management activities.
6. Bonded Warehouses Entrepreneur is legal entity that conducts Bonded Warehouses management activities.
7. Entrepreneur in Bonded Warehouses also acts as Operator at Bonded Warehouses hereinafter abbreviated as PDKB, is a legal entity conducting Bonded Warehouses operation activities in the Bonded Warehouses of Bonded Warehouses Operator that has different legal status.
8. Free Trade and Free Port Zone, hereinafter called Free Zone, is a zone located in the jurisdiction of the Republic of Indonesia that is separate from customs area, so free from imposition of import duty, Value Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM), and Excise.
9. Tax in Import hereinafter abbreviated as PDRI is a Value Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM), and/or Income Tax (PPh) of Article 22 Import.
10. Electronic Data Storage Media are information or a series of information that is compiled and/or collected for specified purpose that is received, copied, sent, stored, processed, retaken, or produced electronically by using computer or electronic data processing devices, optical, or other means are similar.
11. Electronic Data Exchange, hereinafter abbreviated as PDE is the flow of business information electronically between applications, between the organizations directly through integrated computer networks.
12. Person is an individual or legal entity.
13. Minister is the Minister of Finance of the Republic of Indonesia.
14. Director General is Director General of Customs and Excise.
15. Regional Office or Main Service Office is Regional Office or Main Service Office within Directorate General of Customs and Excise environment where customs obligations are fulfilled in accordance with the Customs Law and Excise Law.
16. Customs Office is an office within the Directorate General of Customs and Excise environment where customs obligations are fulfilled in accordance with the Customs Law and Excise Law.
17. Customs and Excise official is employee of the Directorate General of Customs and Excise who is appointed in certain positions to carry out certain tasks.
18. Customs and Excise officer is employee of the Directorate General of Customs and Excise who has duties in the Bonded Warehouses.
19. Free Zone Management Board is Free Trade and Free Port Zone Management Board.
(1) Bonded Warehouses is customs area and fully under the supervision of the Directorate General of Customs and Excise.
(2) In the framework to supervise the Bonded Warehouses as intended in paragraph (1) customs inspection can be done by keep on the smooth flow of goods.
(3) Customs inspection as intended in paragraph (2) performed selectively based on risk management.
(4) Based on risk management, the Bonded Warehouses may be given the facilities in customs and excise in the form of:
(5) Selective customs inspection as intended in paragraph (3) and giving facilities in customs and excise as intended in paragraph (4) shall be conducted in according with legislation on risk management at Bonded Piling Place.
(1) In the Bonded Warehouses is conducted Bonded Warehouses operation and management.
(2) The Bonded Warehouses Operation as intended in paragraph (1) conducted by the Bonded Warehouses Operator with Indonesia legal entity and domiciled in Indonesia.
(3) Bonded Warehouses Operator as intended in paragraph (2) conducts activities to provide and manage the zone for Bonded Warehouses management Activities.
(4) In 1 (one) Bonded Warehouses Operation as intended in paragraph (1) can be conducted 1 (one) or more Bonded Warehouses management.
(5) Bonded Warehouses Management as intended in paragraph (1) conducted by:
(6) Imported goods can be piled in Bonded Warehouse within period 1 (one) year since date of import customs notification.
(7) Activities in Bonded Warehouses are activities to pile import goods with 1 (one) or more activities of packaging, repackaging, sorting, merging (kitting), packing, adjustment, and/or cutting, on the certain goods in specified period to be released back.
(8) In Bonded Warehouse is not allowed to do activities of labeling with "made in Indonesia" text.
(9) Bonded Warehouses Entrepreneur and PDGB as intended in paragraph (5) should Indonesia legal entity and domiciled in Indonesia.
(1) Bonded Warehouses may in the form of:
(2) In 1 (one) Bonded Warehouses permit may only for 1 (one) Bonded Warehouses.
(3) Industrial company as intended in paragraph (1) a, consists of:
(4) Imported goods to be distributed to manufacture industry as intended in paragraph (3) a, limited only for raw materials, auxiliary materials, production machineries, packaging, and packaging supporting equipment.
To apply Bonded Warehouses permit after finishing physical building to pile goods, availability of room and working facilities for Customs and Excise Official.
Party to become Bonded Warehouses Operator shall file application to obtain stipulation place as Bonded Warehouses and granting Bonded Warehouses Operator Permit to the Director General through Head of Customs Office that supervises it.
(1) Application as intended in Article 6 shall be submitted by using letter according to the sample format as stipulated in Attachment I that is an integral part of this Regulation of the Director General.
(2) Filling application as intended in paragraph (1) is by attaching documents in the form of hardcopy and softcopy in Electronic Data Storage Media, by attaching:
(3) In case of submission of application files as intended in paragraph (1) and paragraph (2) is not complete, Head of Customs Office returns the application to the applicant stating the reason for the return.
(4) On the application files as intended in paragraph (1) and paragraph (2), Head of Customs Office checks and submits the softcopy of application file to the Director General within 15 (fifteen) working days since received complete application accompanied by:
(5) Recommendation from Head of Customs Office as intended in paragraph (4) c shall at least contain information on:
(6) Director General on behalf of the Minister gives approval or rejection on the application as intended in paragraph (1) within 10 (ten) working days after Director General received complete application file as intended in paragraph (4).
(7) In case the application as intended in paragraph (1) is approved, the Director General on behalf of the Minister issues a decision on the establishment of places as Bonded Warehouses and Bonded Warehouses Operator Permit with the format as stipulated in Attachment V that is an integral part of this Regulation of the Director General.
(8) In case the application as intended in paragraph (1) is rejected, the Director General submits a letter of rejection to the applicant stating the reasons for rejection.
The party will become Bonded Warehouses Operator Permit and also Bonded Warehouse Entrepreneur Permit shall file application to get stipulation of place as Bonded Warehouse and granting Bonded Warehouse Operator and also Bonded Warehouses Entrepreneur permit to the Director General through Head of Customs Office that supervises it.
(1) Application as intended in Article 8 shall be filed by using letter according to the sample format as stipulated in Attachment I that is an integral part of this Regulation of the Director General.
(2) Filling application as intended in paragraph (1) by attaching the documents in the form of hardcopy and softcopy in Electronic Data Storage Media in the form of:
(3) In case application file as intended in paragraph (1) and paragraph (2) is not complete, Head of Customs Office returns application to the applicant by state the reasons of return.
(4) On the application files as intended in paragraph (1) and paragraph (2), Head of Customs Office checks and submits the softcopy of application file to the Director General within 15 (fifteen) working days since received complete application accompanied by:
(5) Recommendation from Head of Customs Office as intended in paragraph (4) c shall at least contain information on:
(6) Director General on behalf of the Minister gives approval or rejection on the application as intended in paragraph (1) within 10 (ten) working days after Director General received complete application file as intended in paragraph (4).
(7) In case the application as intended in paragraph (1) is approved, the Director General on behalf of the Minister issues a decision on the establishment of places as Bonded Warehouses and Bonded Warehouses Operator and also Bonded Warehouse Entrepreneur Permit with the format as stipulated in Attachment VI that is an integral part of this Regulation of the Director General.
(8) In case the application as intended in paragraph (1) is rejected, the Director General submits a letter of rejection to the applicant stating the reasons for rejection.
Party to become PDGB shall file application to obtain PDGB permit to the Director General through Head of Customs Office that supervises it.
(1) Application as intended in Article 10 shall be submitted by using letter according to the sample format as stipulated in Attachment I that is an integral part of this Regulation of the Director General.
(2) Filling application as intended in paragraph (1) is by attaching documents in the form of hardcopy and softcopy in Electronic Data Storage Media, by attaching:
(3) In case application file as intended in paragraph (1) and paragraph (2) is not complete, Head of Customs Office returns application to the applicant by state the reasons of return.
(4) On the application files as intended in paragraph (1) and paragraph (2), Head of Customs Office checks and submits the softcopy of application file to the Director General within 15 (fifteen) working days since received complete application accompanied by:
(5) Recommendation from Head of Customs Office as intended in paragraph (4) c shall at least contain information on:
(6) Director General on behalf of the Minister gives approval or rejection on the application as intended in paragraph (1) within 10 (ten) working days after Director General received complete application file as intended in paragraph (4).
(7) In case the application as intended in paragraph (1) is approved, the Director General on behalf of the Minister issues a decision on the granting PDGB permit with the format as stipulated in Attachment VII that is an integral part of this Regulation of the Director General.
(8) In case the application as intended in paragraph (1) is rejected, the Director General submits a letter of rejection to the applicant stating the reasons for rejection.
Bonded Warehouses Operator, Bonded Warehouses Entrepreneur, and/or PDGB shall file application of extension permit before ending period of its permit to the Director General through Head of Customs Office that supervises it.
(1) Application of extension permit as intended in Article 12 shall be filed by using letter according to the sample format as stipulated in Attachment VIII that is an integral part of this Regulation of the Director General.
(2) Filling application as intended in paragraph (1) by attaching the documents in the form of hardcopy and softcopy in Electronic Data Storage Media in the form of:
(3) In case extension permit application file as intended in paragraph (1) and paragraph (2) is not complete, Head of Customs Office returns application to the applicant by state the reasons of return.
(4) On the application files as intended in paragraph (1) and paragraph (2), Head of Customs Office checks and submits the softcopy of application file to the Director General within 7 (seven) working days since received application accompanied with recommendation of the Head of Customs Office.
(5) Recommendation of the Head of Customs Office as intended in paragraph (4) at least containing information on:
(6) Director General on behalf of the Minister gives approval or rejection on the application as intended in paragraph (1) within 10 (ten) working days after Director General received complete application file as intended in paragraph (4).
(7) In case the application as intended in paragraph (1) is approved, the Director General on behalf of the Minister issues a decision on the extension period stipulation of places as Bonded Warehouses and Bonded Warehouses Operator permit, Bonded Warehouse Entrepreneur Permit, or PDGB permit with the format as stipulated in Attachment IX that is an integral part of this Regulation of the Director General.
(8) In case the application as intended in paragraph (1) is rejected, the Director General submits a letter of rejection with the format as stipulated in Attachment X that is an integral part of this Regulation of the Director General.
On the Bonded Warehouses permit not be applied for extension until ending period of permit, decision on the revocation of permit will not be issued and automatically will be revoked.
Bonded Warehouse Operator, Bonded Warehouses Operator and also Bonded Warehouse Entrepreneur, or PDGB shall file application on the change of Bonded Warehouses Operator permit, Bonded Warehouses Entrepreneur permit, or PDGB permit to the Director General through Customs Office that supervises it in case of:
(1) Application of change permit as intended in Article 15 shall be filed by using letter according to the sample format as stipulated in Attachment VIII that is an integral par of this Regulation of the Director General.
(2) Application of change permit as intended in paragraph (1) by attaching the documents in the form of hardcopy and softcopy in Electronic Data Storage Media in the form of:
(3) In case a change on the location size, Head of Customs Office shall accompany application with:
(4) In case application of changing permit as intended in paragraph (1) and paragraph (2) is not complete, Head of Customs Office returns application to the applicant by state the reasons of return.
(5) On the application files as intended in paragraph (1) and paragraph (2), Head of Customs Office checks and submits the softcopy of application file to the Director General after received complete application.
(6) Director General on behalf of the Minister gives approval or rejection on the application as intended in paragraph (1) after received complete application file as intended in paragraph (1), paragraph (2), and/or paragraph (3).
(7) In case the application as intended in paragraph (1) is approved, the Director General on behalf of the Minister issues a decision on the change of Minister decision on the establishment of places as Bonded Warehouses and Bonded Warehouses Operator Permit, stipulation of place as Bonded Warehouse and Bonded Warehouses Operator permit and also Bonded Warehouse Entrepreneur Permit, or PDGB permit with the format as stipulated in Attachment XI that is an integral part of this Regulation of the Director General.
(8) In case the application as intended in paragraph (1) is rejected, the Director General submits a letter of rejection to the applicant stating the reasons for rejection.
(1) Bonded Warehouse Operator, Bonded Warehouses Operator and also Bonded Warehouse Entrepreneur, or PDGB shall file application on the change of Bonded Warehouses layout of building or warehouses in Bonded Warehouses to the Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be accompanied with documents in the form of hardcopy and softcopy in Electronic Data Storage Media in the form of location map/place plan related with changing of Bonded Warehouses layout.
(3) In case application of changing permit as intended in paragraph (1) and paragraph (2) is not complete, Head of Customs Office returns application to the applicant by state the reasons of return.
(4) On the application files as intended in paragraph (2), Head of Customs Office checks and give approval or rejection after received complete application.
(5) In case of application as intended in paragraph (1) is approved, Head of Customs Office issues approval on the layout changing of building or warehouse in the Bonded Warehouses with the format as stipulated in Attachment XII that is an integral part of this Regulation of the Director General.
(6) In case application as intended in paragraph (1) is rejected, Head of Customs Office submit rejection letter to the applicant by state the reason of rejection.
(1) Bonded Warehouses Entrepreneur or PDGB undertakes to enumeration (stock opname) on the piled goods in the Bonded Warehouses at least 1 (once) time in 1 (one) year.
(2) Prior to enumeration (stock opname) as intended in paragraph (1), Bonded Warehouses Entrepreneur or PDGB must submit writing notification to the Head of Customs Office.
(3) Warrant should be made on the enumeration (stock opname) as intended in paragraph (1) and signed by the Bonded Warehouses Entrepreneur or PDGB together with Customs and Excise Official.
(4) Warrant as intended in paragraph (3) is made according to the sample format as stipulated in Attachment XIII that is an integral part of this Regulation of the Director General.
(5) The results of the enumeration (stock opnama) as intended in paragraph (1) and warrant as intended in paragraph (3) submitted to the Head of Customs Office which oversees together with a monthly report on the same month period.
(1) Bonded Warehouses entrepreneur or PDGB should compare the results of enumeration (stock opname) as intended in Article 18 paragraph (1) with the balance of the bookkeeping based on monthly reports in the same period.
(2) Customs and Excise Official conduct checking on the comparison results as intended in paragraph (1).
(3) In case investigation result as intended in paragraph (2) shows the difference, Customs and Excise Official conduct in depth investigation.
(4) In case depth investigation result as intended in paragraph (3) shows indications of criminal acts of customs and excise, Customs and Excise Official conduct investigation in accordance with the regulations of customs and excise.
(5) In case investigation result as intended in paragraph (2) shows the difference is less, Bonded Warehouses or PDGB Entrepreneurs must pay payable Import Duty, Excise, and PDRI and the administration sanction in the form of fine 100% (one hundred percent) of Import Duty should be paid.
(6) In the framework settlement of payable Import Duty, Excise, and PDRI as intended in paragraph (5), Head of Customs Office issues a Customs Determination Letter (SPP) in accordance with legislation.
(7) The results of the enumeration (stock opname) as intended in Article 18 paragraph (1) becomes the basis for calculating of Bonded Warehouses inventory.
(1) Bonded Warehouses Entrepreneur or PDGB is required to have computer based information system for inventory management of goods are piled in Bonded Warehouses for inspection by the Directorate General of Customs and Excise.
(2) computer based inventory information systems as intended in paragraph (1) at least meet the following criteria:
(3) Access for inspection by the Directorate General of Customs and Excise as intended in paragraph (1) is limited for read only and download.
(1) Bonded Warehouses operator must provide the space, working facilities, and adequate facilities for Customs and Excise Official to perform the function of service and supervision.
(2) Criteria of room and adequate working facilities for Customs and Excise Official as intended in paragraph (1) at least has:
(1) Bonded Warehouses and PDGB Entrepreneurs must submit recapitulation on the entry and releasing of goods to the Head of Regional Office and Head of Customs Office no later than 10 (ten) of ensuing month in the form of:
(2) Customs and Excise Official at the Customs Office checks report of goods position per customs document and goods mutation accountability report as intended in paragraph (1).
(3) In case checking result as intended in paragraph (2) shows:
(4) In case in depth checking result as intended in paragraph (3) b indicates:
(5) In the framework settlement of payable Import Duty, Excise, and PDRI as intended in paragraph (4) b, Head of Customs Office issued a Customs Determination Letter (SPP) in accordance with customs and excise regulations.
(6) Head of Customs Office submits analysis of research results as intended in paragraph (2) to the Head of Regional Office every 6 (six) months.
(7) Head of Regional Office submits analysis of research results as intended in paragraph (7) to the Director General with attention Director of Customs Facilities at the beginning of each year.
(1) Bonded Warehouses Entrepreneur or PDGB shall notify the entry of goods from outside the customs area in customs zone to Bonded Warehouses by using import notification documents of goods to be piled in Bonded Piling Place.
(2) Bonded Warehouses Entrepreneur PDGB submit notification document as intended in paragraph (1) to the Customs and Excise Official that oversees by using Electronic Data Storage Media.
(3) In case of Bonded Warehouses under control of Customs Office has PDE system, Bonded Warehouses Entrepreneur or PDGB must submit notification document to the Customs Office by using the PDE system.
(4) Bonded Warehouses Entrepreneur PDGB must fill out notification document as intended in paragraph (1) completely and is responsible for the accuracy of the data contained in the notification document.
(5) Bonded Warehouses Entrepreneur or PDGB must fill out the description of goods on the notification document as intended in paragraph (1) clearly, that at least include the kind, brand, type, size, item code and/or other specifications that affect to the customs value and/or classification.
(6) The procedure for entry of imported goods into Bonded Warehouses from outside the customs area in accordance with laws and regulations on the procedure of releasing imported goods from the customs zone to be piled in Bonded Piling Place.
Entry of goods from outside the customs area to Bonded Warehouses has not applied the provisions in the field of import restrictions unless otherwise provided under the rules of customs and excise.
(1) Entry of goods from the Bonded Zone and/or Duty Free Store to Bonded Warehouses is done only for imported goods from Bonded Warehouses caused by returned and/or rejected.
(2) Returned and/or rejected of goods from Bonded Zone and/or Duty Free Store as intended in paragraph (1), can be served no later than 30 (thirty) days from the date of releasing of goods from Bonded Warehouses, while still within piling period as intended in Article 3 paragraph (6).
(3) The procedure for entry of goods from the Bonded Zone and/or Duty Free Store to Bonded Warehouses as intended in paragraph (1) as set out in Attachment XV that is an integral part of this Regulation of the Director General.
(1) Entry of goods from Other Bonded Warehouses into Bonded Warehouses may be done from:
(2) Entry of goods from Other Bonded Warehouses into Bonded Warehouses as intended in paragraph (1), can be served while the entry is within the piling period as intended in Article 3 paragraph (6).
(3) The procedure for entry of goods from other Bonded Warehouses into Bonded Warehouses as intended in paragraph (1) as set out in Attachment XV that is an integral part of this Regulation of the Director General.
(1) Bonded Warehouses Entrepreneur or PDGB file application for entry of goods from Free Zone to Bonded Warehouses to the Head of Customs Office.
(2) Head of Customs Office checks the application as intended in paragraph (1) and gives approval or rejection after received of the complete application.
(3) Checking as intended in paragraph (2), such us ensuring the goods will be entered into Bonded Warehouses are permitted to be stockpiled in the concerned Bonded Warehouses.
(4) In case the application as intended in paragraph (1) is approved, the Head of Customs Office issues a letter of recommendation on the entry of goods from Free Zone.
(5) In case the application as intended in paragraph (1) is rejected, Head of Customs Office submits rejection letter to the applicant stating the reasons for rejection.
(6) Movement of goods from Free Zone to a Bonded Warehouses in notified by using customs notification document on the releasing of goods from Free Zone to a Bonded Piling Place that is submitted by the entrepreneur who has obtained a business license from the Free Zone Management Board to the Customs Office that supervises Free Zone, attached with recommendation letter as intended in paragraph (4).
(7) In case of goods from Free Zone are not delivered to the Bonded Warehouses within 30 (thirty) days from the goods are released from the Free Zone, Customs Office that supervises Free Zone asks confirmation to the Customs Office that supervises Bonded Warehouses.
(8) In case based on the results of confirmation as intended in paragraph (7) it is sure that the goods from the Free Zone did not enter Bonded Warehouses, Customs Office that supervises Free Zone makes invoice for payable Import Duty and PDRI in accordance with legislation.
(9) The procedure for entry of goods from Free Zone by Entrepreneur who has obtained a business license from the Zone Management Board in Free Zone into Bonded Warehouses as intended in paragraph (1) as set out in Attachment XVI that is an integral part of this Regulation of the Director General.
(1) Goods that have been approved to be released from Bonded Warehouses should be piled separately from other goods.
(2) On the packaging that was imported as part of goods that get approval of releasing as intended in paragraph (1) must be released together with the concerned goods.
(1) Release of goods from Bonded Warehouses to Bonded Zone and/or Duty Free Store is done by using a notification document on the releasing of goods to be transported from Bonded Piling Place to other Bonded Piling Place.
(2) Bonded Zone and/or Duty Free Store as intended in paragraph (1) shall be in accordance with the list of distribution companies that are listed in the Bonded Warehouses permit.
(3) on the releasing of goods from the Bonded Warehouses to Bonded Zone and/or Duty Free Store as intended in paragraph (1) performed a physical examination based on risk management.
(4) The procedure for releasing of goods as intended in paragraph (1) as set out in Attachment XVII that is an integral part of this Regulation of the Director General.
(1) Release of goods from Bonded Warehouses to the outside of customs area is done by using the export goods notification document and the applicable customs provisions on export.
(2) The procedure for releasing of goods as intended in paragraph (1) conducted in accordance with laws regulating the export procedure.
(1) Release of goods from Bonded Warehouses to other place in the customs area is done by using the imported goods notification document from Bonded Piling Place attached with statement of goods releasing plan.
(2) The procedure for releasing of goods as intended in paragraph (1) conducted in accordance with laws and regulations on the releasing of imported goods from Bonded Piling Place for purposes to be used.
Release of imported goods to be used from Bonded Warehouses to other place in the customs area shall apply restriction provisions in the field of import, unless already fulfilled at the time of their entry.
(1) Release of goods from Bonded Warehouses to other place in the customs area and/or Bonded Zone are not listed in concerned Bonded Warehouses permit, can only be done by settle the customs and excise obligations in the framework of:
(2) The provisions as intended in paragraph (1) a, does not apply to the releasing of goods from Bonded Warehouses in the framework of Bonded Warehouses revocation.
(3) On the releasing of goods as intended in paragraph (1) conducted with the approval of the Head of Customs Office that oversees it.
(1) Release of goods from Bonded Warehouses to the other Bonded Warehouses can be done with the following provisions:
(2) Release of goods from Bonded Warehouses to the other Bonded Warehouses are intended to be distributed to the Duty Free Store as intended in paragraph (1) b, is done by applying for approval to the Director General through the Head of Customs Office that oversees by mention the number, type of goods, and the reason of application.
(3) Based on application file as intended in paragraph (2), Head of Customs Office checks and submits the application file to the Director General after received of complete application.
(4) The Director General gives Approval or rejection after received complete application file as intended in paragraph (3).
(5) In case the application as intended in paragraph (4) is approved, the Director General issues the approval on the releasing of goods from Bonded Warehouses to the other Bonded Warehouses to be distributed to the Duty Free Store.
(6) In case the application as intended in paragraph (4) is rejected, the Director General submits rejection letter to the applicant stating the reason of rejection.
(7) Release of goods from Bonded Warehouses to the other Bonded Warehouses be done by using a notification document on the releasing of goods to be transported from Bonded Piling Place to the other Bonded Piling Place.
(8) The procedure for releasing of goods as intended in paragraph (1) as set out in Attachment XVII that is an integral part of this Regulation of the Director General.
(1) Release of goods from Bonded Warehouses to the Free Zone can only be addressed to the entrepreneur who has obtained a business license from the Free Zone Management Board.
(2) Entrepreneurs who have received a business license from the Free Zone Management Board as intended in paragraph (1) should be listed in the Bonded Warehouses permit.
(3) Transfer of goods from Bonded Warehouses to the Free Zone shall be notified by the imported goods notification documents from Bonded Piling Place by get exemption of import duty.
(4) In case of goods from Bonded Warehouses are not arrived in the Free Zone within 30 (thirty) days after goods are removed from Bonded Warehouses, Customs Office that supervises Bonded Warehouses asks confirmation to the Customs Office that supervises Free Zone.
(5) In case based on the results of confirmation as intended in paragraph (4) goods from Bonded Warehouses are not entered into the Free Zone, Customs Office that supervises Bonded Warehouses make invoice on the payable Import Duty and PDRI in accordance with legislation.
(6) The procedure for releasing of goods from Bonded Warehouses to the Free Zone as intended in paragraph (1) as set out in Attachment XVIII that is an integral part of this Regulation of the Director General.
(1) Bonded Warehouses Entrepreneur or PDGB can perform destruction of imported goods are piled Bonded Warehouses by applying for approval to the Head of Customs Office.
(2) Destruction as intended in paragraph (1) can only be done on the rotten goods.
(3) Application as intended in paragraph (1) shall be accompanied by:
(4) Bonded Warehouses Entrepreneur or PDGB should mention the reason of destruction, destruction process, and location of destruction in the application as intended in paragraph (3).
(5) In case the application as intended in paragraph (3) is not complete, the Head of Customs Office to return application file to the applicant stating the reason for the return.
(6) Based on the application as intended in paragraph (3), Head of Customs Office checks and gives approval or rejection after received complete application.
(7) In case the application as intended in paragraph (1) is approved, the Head of Customs Office issues approval for destruction of goods in according to the sample format of the format as stipulated in Attachment XXI that is an integral part of this Regulation of the Director General.
(8) In case the application as intended in paragraph (1) is rejected, Head of Customs Office submits rejection letter to the applicant stating the reasons for rejection.
(1) The destruction of the goods carried in accordance with laws and regulations on the living environment.
(2) Implementation of destruction as intended in paragraph (1) performed under the supervision of Customs and Excise Official and made warrant of destruction.
(3) In case of destruction as intended in paragraph (1) performed in outside of concerned Bonded Warehouses location, the releasing of goods to be destructed in the destruction site is controlled by Customs and Excise Official.
(4) In case destruction is in outside of Bonded Warehouses location as intended in paragraph (3), the destruction must be performed by a waste treatment company that has obtained accreditation/permit from the competent agencies.
(1) Freezing of Bonded Warehouses Operator Permit, Bonded Warehouses Operator Permit and also Bonded Warehouses Entrepreneur permit, or PDGB permit implemented by the Head of Customs Office that oversees on behalf of the Director General.
(2) On the freezing of permit as intended in paragraph (1), Head of Customs Office that oversees notifies to the Director General.
(3) Freezing of Bonded Warehouses Operator Permit, Bonded Warehouses Operator Permit and also Bonded Warehouses Entrepreneur permit, or PDGB permit as intended in paragraph (1) is done by issuing a letter of freezing in according to the sample format as stipulated in Attachment XIX That is an integral part of this Regulation of the Director General.
(4) Letter of freezing as intended in paragraph (3) is submitted to the concerned Bonded Warehouses Operator, Bonded Warehouses Operator and/or PDGB.
(1) Prior to revocation of permit, may be conducted customs audit and/or excise audits or simple checks on Bonded Warehouses Operators, Bonded Warehouses Entrepreneur, and/or PDGB based on risk management.
(2) Simple check as intended in paragraph (1) carried out by comparing the enumeration data (stock opname) with the goods data managed by the Customs and Excise Official and a monthly recapitulation of the entry and releasing of goods.
(1) Revocation of determination of the place as Bonded Warehouses and Bonded Warehouses Operator Permit, stipulation place as the Bonded Warehouses and Bonded Warehouses Operator Permit and also Bonded Warehouses Entrepreneur permit, or PDGB permit is implemented by the Director General on behalf of the Minister.
(2) Revocation of determination of the place as Bonded Warehouses and Bonded Warehouses Operator Permit, stipulation place as the Bonded Warehouses and Bonded Warehouses Operator Permit and also Bonded Warehouses Entrepreneur permit, or PDGB permit is done by issuing a decision by the Director General on behalf of the Minister, in according to the sample decision format as set out in Attachment XX that is an integral part of this Regulation of the Director General.
(3) The decision as intended in paragraph (2) is submitted to the concerned Bonded Warehouses Operator, Bonded Warehouses Entrepreneur and/or PDGB.
(1) Certificate of Origin (SKA) that is issued by the origin country of goods abroad can apply for the releasing of goods from Bonded Warehouses to other place in the customs area.
(2) Certificate of Origin (SKA) as intended in paragraph (1) may only be used for 1 (once) time of the releasing of goods from Bonded Warehouses to other place in the customs area.
To the goods subject to Antidumping Import Duty, Compensatory Import Duty, Safety Measure Import Duty, and/or Counter Strike Import Duty is charged at the releasing to other places in the customs area.
(1) Bonded Warehouses Entrepreneur or PDGB, banned from entering the prohibited goods for import.
(2) Included in the category of goods that are prohibited to be imported as intended in paragraph (1) are goods are labeled of "Made in Indonesia".
On the imported goods that have been piled in Bonded Warehouses before the enforcement of Regulation of the Minister of Finance No. 143/PMK.04/2011, which has exceeded 1 (one) year period since the entry documents must:
On the capital goods and/or equipment in the framework of development/ construction of Bonded Warehouses in the Bonded Zone that are imported before enforcement of this Regulation of the Director General and get suspension of Import Duty and not subject to PDRI, in case are released from Bonded Warehouses or revocation of Bonded Warehouses permit shall settle customs obligation in according to regulation in customs and excise.
(1) Any application received by Director General before This Regulation of the Director General comes into force, the settlement is based on the Decree of the Director General No. KEP-09/BC/1997 Concerning Procedure of Establishment and Procedure of Entry And Release of Goods To and From Bonded Warehouses as amended several times, the latest by Decree of the Director General No. KEP-03/BC/2000.
(2) At the time of this Regulation of the Director General comes into force, Decree of the Director General No. KEP-09/BC/1997 Concerning Procedure of Establishment and Procedure of Entry And Release of Goods To and From Bonded Warehouses as amended several times, the latest by Decree of the Director General No. KEP-03/BC/2000, shall be revoked and declared null and void.
This Regulation of the Director General comes into force on December 5, 2011.
Stipulated in Jakarta
On December 2, 2011
DIRECTOR GENERAL,
signed,
AGUNG KUSWANDONO
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