to Indonesian
That in the framework to implement provisions in Article 58 of Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone, it is necessary to stipulate Regulation of the Director General concerning Bonded Zone.
1. Law No. 6/1983 concerning General Provision and Procedures 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 of 2009 No. 62, 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 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 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. 105of 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 Zone and Free Port 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. 147/PMK.04/2011 concerning Bonded Zone;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING BONDED ZONE
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 a building, place, or zone that meets specified requirements that is used to pile goods for specific purposes by obtaining suspension of Import Duty.
4. Bonded Zone is Bonded Piling Place to pile imported goods and/or goods originating from other place in the customs area to be processed or combined, the result is mainly for export.
5. Bonded Zone Operator is legal entity that performs activities to prepare and manage area for Bonded Zone management activities.
6. Bonded Zone Entrepreneur is a legal entity conducting Bonded Zone management.
7. Entrepreneur in Bonded Zone also acts as Operator in Bonded Zone, hereinafter abbreviated as PDKB, is a legal entity conducting Bonded Zone operation activities in the Bonded Zone of Bonded Zone Operator that has different legal status.
8. Processing activities are activities of:
9. Combining activity is combining product results of the Bonded Zone production as main product with other finished goods from import, from other Bonded Zone, and/or from other places in customs area.
10. Capital goods are goods that are used by the Bonded Zone Operator, Bonded Zone Entrepreneur or PDKB in the form of:
11. Raw materials are goods and materials that will be processed become finished products that have a higher using value.
12. Auxiliary materials are materials other than raw materials that are used in Production Activities or Combining Activities that help production process.
13. Rest of Raw Materials are Raw Materials remaining that are no longer used in the production process.
14. Bonded Zone Production Result is result of Production Activities or Combining Activities according to the decision on the granting license as Bonded Zone.
15. Free Trade Zone and Free Port, 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.
16. 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.
17. 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.
18. Electronic Data Exchange, hereinafter abbreviated as PDE is the flow of business information electronically between applications, between the organizations directly through integrated computer networks.
19. Person is an individual or legal entity.
20. Minister is the Minister of Finance of the Republic of Indonesia.
21. Director General is the Director General of Customs and Excise.
22. 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.
23. 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.
24. 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.
25. Customs and Excise officer is employee of the Directorate General of Customs and Excise who has duties in the Bonded Zone.
26. Free Zone Management Board is Free Trade and Free Port Zone Management Board.
(1) Bonded Zone is customs zone and fully under the supervision of the Directorate General of Customs and Excise.
(2) In the Framework of supervision to Bonded Zone 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 Zone may be given the facilities in customs and excise in the form of:
(5) Provision on the selective customs inspection as intended in paragraph (3) and facilities of Customs and excise as intended in paragraph (4) shall be conducted in according to provisions of regulation on the risk management on Bonded Piling Place.
(1) In the Bonded Zone is conducted Bonded Zone operation and management.
(2) The Bonded Zone Operation as intended in paragraph (1) conducted by the Bonded Zone Operator with Indonesia legal entity and domiciled in Indonesia.
(3) Bonded Zone Operator as intended in paragraph (2) conduct activities to provide and manage the zone for Bonded Zone management Activities.
(4) In 1 (one) Bonded Zone Operation as intended in paragraph (1) can be conducted 1 (one) or more Bonded Zone management.
(5) Bonded Zone management as intended in paragraph (1) conducted by:
(6) Bonded Zone Entrepreneur or PDKB as intended in paragraph (5) conduct activities to pile imported goods and/or goods originating from other place in customs area to be processed or combined, the results are mainly for export.
(7) Combined goods criteria as intended in paragraph (6), are:
(8) Bonded Zone Entrepreneur or PDKB as intended in paragraph (5) should be Indonesia legal entity and domiciled in Indonesia.
(1) Bonded Zone should be located on Industrial Zones.
(2) Exceptions from provisions as intended in paragraph (1), Bonded Zone may be located in the cultivated area designated for industrial activities based on spatial plans established under the provisions of the legislation, while the Bonded Zone is intended for:
(3) Criteria of micro and small industrial company as intended in paragraph (2) b in according to the criteria as governed in regulation on the micro, small and medium business.
(4) Bonded Area locations in cultivation area as intended in paragraph (2) at least 10,000 m2 (ten thousand square meters) in one plot.
(5) In the locations as intended in paragraph (4) may consist of 1 (one) or more PDKB.
(1) The zone or place that will be made as the Bonded Zone shall meet the following requirements:
(2) Fence as intended in paragraph (1) b, should has minimum high 2 m (two meter).
(3) In case of zone or place that will made as Bonded Zone is applied by company that use Raw Materials and/or production process require specific locations as intended in Article 4 paragraph (2) a, shall meet the following requirements:
(4) Clear boundaries as intended in paragraph (3) a may in the form of built boundaries and/or natural boundaries that in the surrounding or separate Bonded Zone to prevent or protect cross the boundaries activities.
The party who wants to become Bonded Zone Operator on Industrial Zone location shall file application to obtain principle permit to establish Bonded Zone before physical building is built to the Director General through Head of Customs Office that supervises it.
(1) Application as intended in Article 6 is applied in according to sample format as set out in Attachment I that is an integral part of this Regulation of the Director General by attaching the documents in the form of hardcopy, and softcopy in Electronic Data Storage Media in the form of:
(2) In case application documents as intended in paragraph (1) is applied not complete, Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(3) Based on application as intended in paragraph (1) Head of Customs Office checks and submits the softcopy application documents as intended in paragraph (1) to Director General within 15 (fifteen) working days since received application documents accompanied by:
(4) Recommendation from Head of Customs Office as intended in paragraph (3) c shall at least contain information on readiness of location to be Bonded Zone and the fulfillment of specified requirements.
(5) Director General on behalf of Minister gives approval or rejection on the Application as intended in paragraph (1) within 10 (ten) working days since softcopy application documents as intended in paragraph (3) are received completely by Director General.
(6) In case application as intended in paragraph (1) is approved, Director General on behalf of Minister issues stipulation concerning principal permit of the establishment of Bonded Zone in according to sample format as set out in Attachment V that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Director General submits rejection letter to the applicant stating the reasons for rejection.
(8) Decision concerning principal permit of the establishment Bonded Zone as intended in paragraph (6) valid for 2 (two) years period.
(1) The party will become Bonded Zone Operator that already obtained principal permit of the establishment of Bonded Zone as intended in Article 7 paragraph (6), shall complete physical development for at least room for production, storage, room and working facilities for Customs and Excise Officer, within 2 (two) years since date of principal permit of establishment of Bonded Zone.
(2) Within period as intended in paragraph (1), Bonded Zone should have Bonded Zone Entrepreneur, PDKB, and/or Bonded Warehouse Operator.
(3) Party that obtain principle permit of establishment Bonded Zone as intended in Article 7 paragraph (6) and will file application for permit as Bonded Zone Operator should submit written notification to Head of Customs Office to conduct physical inspection of building.
(4) Notification as intended in paragraph (3) shall be submitted by attaching the documents in the form of hardcopy, and softcopy in Electronic Data Storage Media in the form of:
(5) In case of notification documents as intended in paragraph (4) are applied not complete, Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(6) Based on notification as intended in paragraph (3), Head of Customs Office conduct physical check and enumeration (stock opname) on the beginning balance of capital goods and office equipment that is written on the warrant.
(7) Head of Customs Office submits notification documents as intended in paragraph (4) and warrant as intended in paragraph (6) to Director General within 15 (fifteen) working days since notification documents are received completely by Head of Customs Office.
(8) Director General on behalf of Minister gives approval or rejection on the notification as intended in paragraph (3) within 10 (ten) working days since notification documents as intended in paragraph (7) are received completely by Director General.
(9) In case of notification as intended in paragraph (3) is approved, Director General on behalf of Minister issues decision on determine place as Bonded Zone and giving Bonded Zone Operator permit in according to sample format as set out in Attachment VI that is an integral part of this Regulation of the Director General.
(10) In case of notification as intended in paragraph (3) is rejected, Director General submits rejection letter to the applicant stating the reasons for rejection.
The party will become Bonded Zone Operator file application to obtain stipulation of determine place as Bonded Zone and giving Bonded Zone Operator permit to the Director General through Head of Customs Office that supervises it.
(1) Application as intended in Article 9 is applied by using sample letter format as set out in Attachment I that is an integral part of this Regulation of the Director General by attaching the documents in the form of hardcopy, and softcopy in Electronic Data Storage Media in the form of:
(2) In case application documents as intended in paragraph (1) is applied not complete, Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(3) Based on application as intended in paragraph (1) Head of Customs Office checks and submits the softcopy application documents as intended in paragraph (1) to Director General within 15 (fifteen) working days since application documents are received completely accompanied by:
(4) Recommendation from Head of Customs Office as intended in paragraph (3) c shall at least contain information on:
(5) Director General on behalf of Minister gives approval or rejection on the Application as intended in paragraph (1) within 10 (ten) working days since softcopy application documents as intended in paragraph (3) are received completely by Director General.
(6) In case application as intended in paragraph (1) is approved, Director General on behalf of Minister issues decision on determine place as Bonded Zone and giving Bonded Zone Operator permit in according to sample format as set out in Attachment VI that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Director General submits rejection letter to the applicant stating the reasons for rejection.
The party will become Bonded Zone Operator and also Bonded Zone Entrepreneur file application to obtain approval for determine place as Bonded Zone and giving Bonded Zone Operator permit and also Bonded Zone Entrepreneur Permit to the Director General through Head of Customs Office that supervises it.
(1) Application as intended in Article 11 is applied by using sample letter format as set out in Attachment I that is an integral part of this Regulation of the Director General by attaching the documents in the form of hardcopy, and softcopy in Electronic Data Storage Media in the form of:
(2) In case application as intended in paragraph (1) is applied not complete, Head of Customs Office returns the application to the applicant by state kind of documents should be fulfilled.
(3) Based on application as intended in paragraph (1) Head of Customs Office checks and submits the softcopy application documents as intended in paragraph (1) to Director General within 15 (fifteen) working days since received application documents accompanied by:
(4) Recommendation from Head of Customs Office as intended in paragraph (3) c shall at least contain information on:
(5) Director General on behalf of Minister gives approval or rejection on the Application as intended in paragraph (1) within 10 (ten) working days since softcopy application documents as intended in paragraph (3) are received completely by Director General.
(6) In case application as intended in paragraph (1) is approved, Director General on behalf of Minister issues decision on determine place as Bonded Zone and giving Bonded Zone Operator permit and also Bonded Zone Entrepreneur Permit in according to sample format as set out in Attachment VII that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Director General submits rejection letter to the applicant stating the reasons for rejection.
The party will become PDKB file application to obtain PDKB Permit to the Director General through Head of Customs Office that supervises it.
(1) Application as intended in Article 13 is applied by using sample letter format as set out in Attachment I that is an integral part of this Regulation of the Director General by attaching the documents in the form of hardcopy, and softcopy in Electronic Data Storage Media in the form of:
(2) In case application as intended in paragraph (1) is applied not complete, Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(3) Based on application as intended in paragraph (1) Head of Customs Office checks and submits the softcopy application documents as intended in paragraph (1) to Director General within 15 (fifteen) working days since received application documents accompanied by:
(4) Recommendation from Head of Customs Office as intended in paragraph (3) c shall at least contain information on:
(5) Director General on behalf of Minister gives approval or rejection on the Application as intended in paragraph (1) within 10 (ten) working days since softcopy application documents as intended in paragraph (3) are received completely by Director General.
(6) In case application as intended in paragraph (1) is approved, Director General on behalf of Minister issues decision on giving PDKB Permit in according to sample format as set out in Attachment VIII that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Director General submits rejection letter to the applicant stating the reasons for rejection.
Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB may file Application for extension of determine place as Bonded Zone and Bonded Zone Operator permit, Bonded Zone Entrepreneur Permit, or PDKB Permit before ending of that permit period to the Director General through Head of Customs Office that supervises it.
(1) Application for extension as intended in Article 15 is applied by using sample letter format as set out in Attachment IX that is an integral part of this Regulation of the Director General by attaching the documents in the form of hardcopy, and softcopy in Electronic Data Storage Media in the form of:
(2) In case extension application as intended in paragraph (1) is applied not complete, Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(3) Based on extension application as intended in paragraph (1) Head of Customs Office checks and submits the softcopy application documents as intended in paragraph (1) to Director General within 7 (seven) working days since received application accompanied with recommendation.
(4) Recommendation from Head of Customs Office as intended in paragraph (3) has information on the:
(5) Director General on behalf of Minister gives approval or rejection on the Application as intended in paragraph (1) within 10 (ten) working days since softcopy application documents as intended in paragraph (3) are received completely by Director General.
(6) In case extension application as intended in paragraph (1) is approved, Director General on behalf of Minister issues decision on the extension of Decree of the Minister on determine place as Bonded Zone and giving Bonded Zone Operator permit, determine place as Bonded Zone and giving Bonded Zone Operator permit and also Bonded Zone Entrepreneur Permit, or PDKB Permit in according to sample format as set out in Attachment X that is an integral part of this Regulation of the Director General.
(7) In case extension application as intended in paragraph (1) is rejected, Director General submits rejection to the applicant in according to sample format as set out in Attachment XI that is an integral part of this Regulation of the Director General.
(1) Bonded Zone Operator, Bonded Zone Operator and also Bonded Zone Entrepreneur, or PDKB should apply revocation of Bonded Zone Operator permit, Bonded Zone Entrepreneur Permit, or PDKB Permit and also apply new Bonded Zone Operator permit, Bonded Zone Entrepreneur Permit, or PDKB Permit in case of merger or acquisition.
(2) Procedure to apply and giving determination for Bonded Zone Operator permit, Bonded Zone Entrepreneur Permit, or PDKB Permit should follow procedure to apply and giving determination for Bonded Zone Operator permit, Bonded Zone Entrepreneur Permit, or PDKB Permit as intended in this Regulation of the Director General.
Bonded Zone Operator, Bonded Zone Operator and also Bonded Zone Entrepreneur, or PDKB shall file application for Changes of Bonded Zone Operator permit, Bonded Zone Entrepreneur Permit, or PDKB Permit to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it in case of change in company’s name not caused by merger or acquisition, kind or production result, or size of Bonded Zone.
(1) Application for changes as intended in Article 18 is applied by using sample letter format as set out in Attachment IX that is an integral part of this Regulation of the Director General by attaches documents related with change of data in the form of hardcopy, and softcopy in Electronic Data Storage Media.
(2) Documents as intended in paragraph (1) should be attached with:
(3) In case application documents as intended in paragraph (1) and paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns the application to the applicant by state kind of documents should be fulfilled.
(4) Based on application as intended in paragraph (1) Head of Customs Office checks and submits the softcopy application documents as intended in paragraph (1) and paragraph (2) to Head of Regional Office within 15 (fifteen) working days since received application accompanied with:
(5) Recommendation from Head of Customs Office as intended in paragraph (4) c shall at least contain information on:
(6) Head of Regional Office or Head of Main Service Office gives approval or rejection on the Application as intended in paragraph (1) within 10 (ten) working days since application documents as intended in paragraph (4) are received completely by Head of Regional Office or Head of Main Service Office.
(7) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office on behalf of Minister issues decision on changing of decision of the Minister for determine place as Bonded Zone and Bonded Zone Operator permit, determine place as Bonded Zone and Bonded Zone Operator permit and also Bonded Zone Entrepreneur Permit, or PDKB Permit in according to sample format as set out in Attachment XII that is an integral part of this Regulation of the Director General.
(8) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant stating the reasons for rejection.
Bonded Zone Operator, Bonded Zone Entrepreneur, or PDKB file application on the change of decision for Bonded Zone Operator permit, Bonded Zone Entrepreneur Permit, or PDKB Permit to Head of Main Service Office or Head of Customs Office in case there is change of address, Tax Payer Number (NPWP), name and address of responsible persons, and/or layout of building on the bonded zone.
(1) Application on the change as intended in Article 20 is applied by using sample letter format as set out in Attachment IX that is an integral part of this Regulation of the Director General by attached documents related with changes of data in the form of hardcopy, and softcopy in Electronic Data Storage Media.
(2) Documents as intended in paragraph (1) should be attached with photocopy of stipulation of determine place as Bonded Zone and Bonded Zone Operator permit, determine place as Bonded Zone and Bonded Zone Operator permit and also Bonded Zone Entrepreneur Permit, or PDKB Permit.
(3) In case application documents as intended in paragraph (1) and paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office return application to the applicant by state the reason of return.
(4) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection on the Application as intended in paragraph (1) after application documents as intended in paragraph (1) are received completely.
(5) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office on behalf of Minister issues decision on the changes of Decision of the Minister to determine place as Bonded Zone and Bonded Zone Operator permit, determine place as Bonded Zone and Bonded Zone Operator permit and also Bonded Zone Entrepreneur Permit, or PDKB Permit in according to sample format as set out 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 Main Service Office or Head of Customs Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Bonded Zone Operator, Bonded Zone Operator and also Bonded Zone Entrepreneur, or PDKB file application for giving Additional Gate Permit special for the entry and releasing of goods at Bonded Zone to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Include in the definition of special gate for the entry and release of goods as intended in paragraph (1) entry and release goods facility like pipe, transmission line, and conveyor belt.
(3) Special additional gate for the entry and release of goods as intended in paragraph (1) should fulfill following criteria:
(4) Application as intended in paragraph (1) is applies by state the reason for additional gate and data related with vehicles traffic, volume of goods, and sum of employees and attached with:
(5) In case application documents as intended in paragraph (4) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(6) Based on application as intended in paragraph (1) Head of Customs Office checks and submits the application documents as intended in paragraph (4) to Head of Regional Office accompanied by:
(7) Recommendation from Head of Customs Office as intended in paragraph (6) b shall at least contain information on:
(8) Head of Regional Office or Head of Main Service Office gives approval or rejection on the Application as intended in paragraph (1) after application documents as intended in paragraph (6) are received completely.
(9) In giving approval as intended in paragraph (8) Head of Regional Office or Head of Main Service Office considers:
(10) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office issues approval letter for the additional special gate for the entry and release of goods at Bonded Zone in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(11) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant stating the reasons for rejection.
(12) In case of found violation or misuse in related with special additional gate for the entry and release of goods, Head of Regional Office or Head of Main Service Office through Head of Customs Office review of giving Additional Gate Permit.
(1) Bonded Zone Operator, Bonded Zone Operator and also Bonded Zone Entrepreneur, or PDKB file application for giving Additional Gate Permit special for person at Bonded Zone to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Additional gate special for person as intended in paragraph (1) should fulfill following criteria:
(3) Application as intended in paragraph (1) should state the reason for additional gate special for person and data related with sum of employees, and attached with location map and layout that describe location of additional gate plan.
(4) In case application as intended in paragraph (3) is applied not complete, Head of Customs Office or Head of Main Service Office returns application documents to the applicant by state the reasons of returned.
(5) Based on application as intended in paragraph (1) Head of Customs Office checks and submits the application documents as intended in paragraph (3) to Head of Regional Office accompanied by:
(6) Recommendation from Head of Customs Office as intended in paragraph (5) b shall at least contain information on:
(7) Head of Regional Office or Head of Main Service Office gives approval or rejection on the Application as intended in paragraph (1) after application documents as intended in paragraph (5) are received completely.
(8) In giving approval as intended in paragraph (7) Head of Regional Office or Head of Main Service Office considers:
(9) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office issues approval letter on the use of additional gate special for person at Bonded Zone in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(10) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant stating the reasons for rejection.
(11) In case of violation or misused in related with additional gate special for person, Head of Regional Office or Head of Main Service Office through Head of Customs Office will review giving Additional Gate Permit.
(1) Bonded Zone Entrepreneur or PDKB has obligation to conduct enumeration (stock opname) on the goods are get facilities in customs, excise, and taxation, controlled by Main Service Office or Customs Office, at least 1 (once) in 1 (one) year period.
(2) Before conduct enumeration (stock opname) as intended in paragraph (1), Bonded Zone Entrepreneur or PDKB should submit written notification to Main Service Office or Head of Customs Office.
(3) Control of Main Service Office or Customs Office as intended in paragraph (1) is based on risk management.
(4) Warrant should be made on the enumeration (stock opname) as intended in paragraph (1) in according to sample format as set out in Attachment XIV that is an integral part of this Regulation of the Director General and signed by Bonded Zone Entrepreneur or PDKB together with Customs and Excise Official.
(1) The results of the enumeration (stock opname) as intended in Article 24 paragraph (1) and warrant as intended in Article 24 paragraph (4) is submitted to Head of Main Service Office or Head of Customs Office together with 4 (four) months report at that period by describe the results of the enumeration (stock opname) at the available column in Attachment XV that is an integral part of this Regulation of the Director General.
(2) The results of the enumeration (stock opname) as intended in Article 24 paragraph (1) become basis for the next stock of goods in Bonded Zone.
(1) Bonded Zone Entrepreneur or PDKB should have computer base stock information system to manage goods that can be accessed for the purpose of inspection by Directorate General of Customs and Excise.
(2) Computer base stock information system as intended in paragraph (1) at least fulfill following criteria:
(3) Access by Directorate General of Customs and Excise as intended in paragraph (1) only for read only and download.
(1) Bonded Zone Operator should prepare adequate room, working facilities, and facilities for Customs and Excise Officer to conduct function of service and control.
(2) Adequate room and working facilities for Customs and Excise Officer as intended in paragraph (1) should at least fulfill following criteria:
(1) Bonded Zone Entrepreneur and PDKB should submit report once in every 4 (four) months, at the latest on 10 (ten) of the ensuing month to Head of Main Service Office or Head of Customs Office in the form of:
(2) Customs and Excise Official at Main Service Office or Customs Office check on the different on the report as intended in paragraph (1).
(3) In case of checking result as intended in paragraph (2) show different, Customs and Excise Official conduct depth checking.
(4) In case of depth checking result as intended in paragraph (3) show indication of crime in customs and excise, then conduct investigation in according to legislations.
(5) In case of depth checking result as intended in paragraph (3) show different in underpayment, Bonded Zone Entrepreneur or PDKB should settle payable Import Duty, Excise, and PDRI and administration sanction in the form of fine 100% (one hundred percent) of Import Duty should be paid.
(6) In the Framework of settlement of payable Import Duty, Excise, and PDRI as intended in paragraph (5), Head of Main Service Office or Head of Customs Office issues Customs Stipulation Letter (SPP) in according to regulations.
(7) Head of Customs Office submits analysis of inspection result as intended in paragraph (2) to Head of Regional Office once every 6 (six) month.
(8) Head of Regional Office or Head of Main Service Office submits analysis of inspection result as intended in paragraph (7) to Director General with attention to Director of Customs Facilities every end of year.
(1) Bonded Zone Entrepreneur or PDKB notify entry of goods from outside of customs area that get facility of suspension of Import Duty and free of PDRI from customs zone into Bonded Zone by use notification documents for imported goods to be pilled in Bonded Piling Place.
(2) Bonded Zone Entrepreneur or PDKB submits notification documents as intended in paragraph (1) to Customs and Excise Official that supervises by using Electronic Data Storage Media.
(3) In case of Bonded Zone is in the supervision of Main Service Office or Customs Office that has PDE system, Bonded Zone Entrepreneur or PDKB should submits notification documents to Customs Office by using PDE system.
(4) Bonded Zone Entrepreneur or PDKB should fills notification documents as intended in paragraph (1) completely and has responsibility on the right of data filled in notification documents.
(5) Bonded Zone Entrepreneur or PDKB should fills description of goods at notification documents as intended in paragraph (1) clearly at least kind, mark, type, size, and code of goods and/or other specification that affect to the customs value and/or classification.
(6) Procedure of entry of imported goods into Bonded Zone from outside of customs area as intended in paragraph (1) conducted in according to regulation that governs procedure of releasing of imported goods from customs zone to be pilled in Bonded Piling Place.
(7) Bonded Zone Entrepreneur or PDKB notify entry of goods from outside of customs area that does not have suspension of Import Duty and free of PDRI facility from customs zone into Bonded Zone by using notification documents for import goods and for goods already settle customs obligation will be pretends as goods from Other Place in Customs Area, so the entry into Bonded Zone should use notification documents for entry of goods origin of Other Place in Customs Area into Bonded Piling Place.
(1) Entry of goods into Bonded Zone from Other Bonded Zone use notification documents for releasing of goods to be transported from Bonded Piling Place to another Bonded Piling Place.
(2) On the goods as intended in paragraph (1) may be conducted selective customs inspection based on risk management.
(3) Procedure entry of goods as intended in paragraph (1) is as set out in Attachment XVII that is an integral part of this Regulation of the Director General.
Entry of goods into Bonded Zone from Bonded Warehouses conducted in according to regulation that governs Bonded Warehouses.
(1) Entry of Goods from Bonded Exhibition Operation Place (TPPB) or Bonded Auction Place (TLB) into Bonded Zone use notification documents for releasing of goods to be transported from Bonded Piling Place to other Bonded Piling Place.
(2) Goods as intended in paragraph (1) may be conducted selective customs inspection based on risk management.
(3) Procedure entry of goods as intended in paragraph (1) is as set out in Attachment XVII that is an integral part of this Regulation of the Director General.
(1) Bonded Zone Entrepreneur or PDKB file application for Entry of Goods from Free Zone into Bonded Zone to Head of Main Service Office or Head of Customs Office that supervises Bonded Zone.
(2) Head of Main Service Office or Head of Customs Office check on the Application as intended in paragraph (1) and gives approval or rejection after application documents are received completely.
(3) Checking as intended in paragraph (2) to ensure goods are entered into Bonded Zone are goods that can get suspension to enter into concerned Bonded Zone.
(4) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues recommendation on the Entry of Goods from Free Zone.
(5) In case application as intended in paragraph (1) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter to the applicant by stating the reasons for rejection.
(6) Releasing of goods from Free Zone into Bonded Zone is notify by customs notification documents on the releasing of goods from Free Zone into Bonded Piling Place that is applied by Entrepreneur already obtain business permit from Free Zone Management Board by attach recommendation as intended in paragraph (4).
(7) In case of goods from Free Zone are not arrived in Bonded Zone within period of 30 (thirty) days since goods are released from Free Zone, Head of Main Service Office or Customs Office that supervises Free Zone ask confirmation to Head of Main Service Office or Customs Office that supervises Bonded Zone.
(8) In case based on confirmation as intended in paragraph (7) goods from Free Zone not enter Bonded Zone within period of 30 (thirty) days after released from Free Zone, Head of Main Service Office or Customs Office that supervises Free Zone make billing on payable Import Duty and PDRI in according with legislation.
(9) Procedure of entry of goods as intended in paragraph (1) is as set out in Attachment XVIII that is an integral part of this Regulation of the Director General.
(1) Entry of Goods from Other Place in Customs Area is conducted by using notification documents for entry of goods origin from Other Place in Customs Area into Bonded Piling Place.
(2) Entry of goods by using notification documents as intended in paragraph (1) is for entry of goods, raw materials, auxiliary material, packaging, and packaging auxiliary equipment, to be processed or combined, and entry of Capital Goods.
(3) Procedure of entry of goods as intended in paragraph (1) is as set out in Attachment XIX that is an integral part of this Regulation of the Director General.
(1) Bonded Zone Entrepreneur or PDKB can enter Capital Goods from outside of customs area or Other Bonded Zone by file application for entry to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) is attached with:
(3) In case application as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(5) In giving approval as intended in paragraph (4) Head of Main Service Office or Head of Customs Office considers following matters:
(6) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter on the entry of Capital Goods into Bonded Zone.
(7) In case application as intended in paragraph (1) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter to the applicant by stating the reasons for rejection.
(1) Bonded Zone Entrepreneur or PDKB can enter goods from outside of customs area to be combined with main products of Bonded Zone by file application for entry to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) is attached with data of finished goods from outside of customs area to be combined with main products of Bonded Zone that will be entered into Bonded Zone, include quantity, kind, condition and specification of goods.
(3) In case application as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(5) In giving approval as intended in paragraph (4) Head of Main Service Office or Head of Customs Office considers following matters:
(6) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter on the entry of finished goods from outside of customs area to be combined with main products of Bonded Zone in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter to the applicant by stating the reasons for rejection.
(1) Bonded Zone Entrepreneur or PDKB file application for entry of office equipments from outside of customs area into Bonded Zone to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) is attached with:
(3) In case application as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Based on application as intended in paragraph (1) Head of Customs Office checks and submits the application documents as intended in paragraph (2) to Head of Regional Office accompanied by recommendation.
(5) Recommendation from Head of Customs Office as intended in paragraph (4) shall at least contain information on:
(6) Head of Regional Office or Head of Main Service Office checks and gives approval or rejection after application documents as intended in paragraph (2) and paragraph (5) are received completely.
(7) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office issues approval letter on the entry of office equipments from outside of customs area by get suspension in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(8) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Sample goods are imported especially as sample for production should be stored for 2 (two) years period since entered into Bonded Zone.
(2) In case of sample goods as intended in paragraph (1) are released to Other Place in Customs Area or consumed before 2 (two) years period, Bonded Zone Entrepreneur or PDKB should settle payable Import Duty and PDRI.
(3) Sample goods are used in according their function and already pass storage period as intended in paragraph (1), are free from obligation to pay Import Duty.
(1) Bonded Zone Entrepreneur or PDKB file application for the entry of sample goods from outside of customs area into Bonded Zone to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be filed by state explanation of the function of the sample goods and storage plan in Bonded Zone, and attached with:
(3) In case application as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(5) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter for the entry of sample goods from outside of customs area in according to sample format as set out in Attachment XIII 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 Main Service Office or Head of Customs Office submits rejection letter to the applicant by stating the reasons for rejection.
(1) Bonded Zone Entrepreneur or PDKB file application for approval of Import Duty exemption for sample goods as intended in Article 38 paragraph (3) that will be released to Other Place in Customs Area, to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) In case application as intended in paragraph (2) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Customs Office checks on the Application as intended in paragraph (2) and submit the application documents to Head of Regional Office after application is received completely.
(5) Head of Regional Office or Head of Main Service Office gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(6) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office on behalf of Minister issues decision for Exemption of Import Duty on the sample goods in according to sample format as set out in Attachment XVI that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant stating the reasons for rejection.
(8) Releasing of sample goods to Other Place in Customs Area shall be conducted selective customs inspection based on risk management.
(9) Procedure for releasing of sample goods as intended in paragraph (1) should in according with regulations are govern on the releasing of imported goods from Bonded Piling Place to be imported for used.
(1) Releasing of Bonded Zone Production Result to outside of customs area in the form of:
(2) Releasing of Bonded Zone Production Result as intended in paragraph (1) should follow customs regulation in the export field.
(1) Releasing of Bonded Zone Production Result to other Bonded Zone should for:
(2) Releasing of production result from Bonded Zone to other Bonded Zone as intended in paragraph (1) by using notification documents for releasing of goods to be transported from Bonded Piling Place to other Bonded Piling Place.
(3) Procedure of releasing production result as intended in paragraph (1) is as set out in Attachment XX that is an integral part of this Regulation of the Director General.
(1) Releasing of Bonded Zone production result to Bonded Exhibition Operation Place (TPPB) should for exhibition and/or sold.
(2) Bonded Zone Entrepreneur or PDKB can release Bonded Zone production result to Bonded Exhibition Operation Place (TPPB) as intended in paragraph (1) by file application to Head of Main Service Office or Head of Customs Office that supervises it.
(3) Application as intended in paragraph (2) should be attached with:
(4) In case application as intended in paragraph (3) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(5) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (3) are received completely.
(6) In case application as intended in paragraph (2) is approved, Head of Main Service Office or Head of Customs Office issues approval letter on the releasing of Bonded Zone production result to Bonded Exhibition Operation Place (TPPB).
(7) In case application as intended in paragraph (2) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Releasing of Bonded Zone production result to Bonded Exhibition Operation Place (TPPB) by using notification documents for releasing of goods to be transported from Bonded Piling Place to other Bonded Piling Place.
(2) Bonded Zone production result that is released to Bonded Exhibition Operation Place (TPPB) as intended in paragraph (1) should be return back into origin Bonded Zone within 30 (thirty) days after date of ending exhibition.
(3) Procedure for releasing of production result from Bonded Zone to Bonded Exhibition Operation Place (TPPB) is as set out in Attachment XX that is an integral part of this Regulation of the Director General.
(1) Releasing of goods from Bonded Zone to Free Zone can only to Entrepreneur that already got approval of business permit from Free Zone Management Board.
(2) Releasing of goods from Bonded Zone to Free Zone shall be notify by import goods notification document from Bonded Piling Place by getting exemption of Import Duty.
(3) In case of goods from Bonded Zone do not arrive to Free Zone within period of 30 (thirty) days since goods are released from Bonded Zone, Head of Main Service Office or Customs Office that supervises Bonded Zone ask confirmation to Head of Main Service Office or Customs Office that supervises Free Zone.
(4) In case based on confirmation as intended in paragraph (3) goods from Bonded Zone not arrive to Free Zone, Head of Main Service Office or Customs Office that supervises Bonded Zone conduct billing on the payable Import Duty and PDRI in according with regulations.
(5) Procedure of releasing goods from Bonded Zone to Free Zone as intended in paragraph (1) is as set out in Attachment XXI that is an integral part of this Regulation of the Director General.
(1) Releasing of Bonded Zone Production Result to other place in customs area, can be done for maximum 25% (twenty five percent) of previous year export realization and previous year realization value of delivery to other Bonded Zone.
(2) Realization value of delivery to other Bonded Zone as intended in paragraph (1) only for Bonded Zone Production Result will be further processed.
(3) Bonded Zone Entrepreneur or PDKB at the beginning of year should submit previous year export realization value and delivery realization value to other Bonded Zone to Head of Main Service Office or Head of Customs Office that supervises it.
(4) Head of Main Service Office or Head of Customs Office checks:
(5) In case of provision on releasing limit of production result as intended in paragraph (1) not fulfilled, following year period of Bonded Zone Entrepreneur or PDKB selling to other place in customs area percentage will be reduced.
(6) In case in following year period as intended in paragraph (5), provision on the releasing limit of production result as intended in paragraph (1) still not fulfilled, the Bonded Zone Entrepreneur or PDKB permit will be frozen for 3 (three) months period.
(7) In frozen period as intended in paragraph (6) Bonded Zone Entrepreneur or PDKB:
(8) In case of provision as intended in paragraph (7) b not fulfilled, Head of Main Service Office or Head of Customs Office still revoke permit until Bonded Zone Entrepreneur or PDKB fulfill provision as intended in paragraph (7) b.
(9) In case of Bonded Zone Entrepreneur or PDKB can export Bonded Zone Production Result and/or delivery into other Bonded Zone as intended in paragraph (7) b, frozen Bonded Zone permit can be actively again.
(10) Value of Bonded Zone Production Result export realization and/or delivery to other Bonded Zone as intended in paragraph (7) b, cannot be used in the calculation of percentage of releasing production result to other place in customs area.
(11) Procedure to calculate releasing of Bonded Zone Production Result to other place in customs area as intended in paragraph (1) is as set out in Attachment XXII that is an integral part of this Regulation of the Director General.
(1) Releasing of Bonded Zone Production Result to Other Place in customs area is notified by documents of:
(2) Releasing Bonded Zone Production Result to other place in customs area shall be selectively conducted customs checking based on risk management.
(3) Procedure of releasing Bonded Zone Production Result to other place in customs area conducted in according to regulation that governs releasing of imported goods from Bonded Piling Place to be imported for use.
(1) Bonded Zone Entrepreneur or PDKB file application for approval to release raw materials and/or damage materials and/or reject goods that are not processed to Bonded Warehouses of goods origin to the Head of Main Service Office or Head of Customs Office that supervises it.
(2) Releasing of raw materials and/or damage materials and/or reject goods as intended in paragraph (1) will be given with condition of Bonded Zone Entrepreneur or PDKB has evidence that raw materials and/or damage materials and/or reject goods not be processed.
(3) Application as intended in paragraph (1) should state the reason of return, attached with photocopy of import documents.
(4) In case application as intended in paragraph (3) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(5) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (3) are received completely.
(6) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter on the releasing raw materials and/or damage materials and/or reject goods.
(7) In case application as intended in paragraph (1) is rejected, Head of Customs Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Releasing of raw materials and/or damage and/or reject materials are not processed to goods origin Bonded Warehouses by using notification documents for releasing of goods to be transported from Bonded Piling Place into Other Bonded Piling Place.
(2) Procedure of releasing raw materials and/or damage and/or reject materials are not processed at Bonded Zone to goods origin Bonded Warehouses is as set out in Attachment XX that is an integral part of this Regulation of the Director General.
(1) Damage and/or reject goods and/or material origin from other place in customs area are not processed at Bonded Zone can be released to other place in customs area.
(2) In case of releasing of damage and/or reject goods and/or materials as intended in paragraph (1) to goods origin company, those goods not subject to Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM).
(3) Bonded Zone Entrepreneur or PDKB file application for approval of releasing damage and/or reject goods and/or materials as intended in paragraph (1) to Head of Main Service Office or Head of Customs Office that supervises it.
(4) Application as intended in paragraph (3) is filed by state the reason of return and attached with photocopy of entry documents.
(5) In case application as intended in paragraph (4) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(6) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (4) are received completely.
(7) In case application as intended in paragraph (3) is approved, Head of Main Service Office or Head of Customs Office issues approval of releasing damage and/or reject goods and/or materials to origin place in customs area in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(8) In case application as intended in paragraph (3) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Releasing of damage and/or reject goods and/or materials to other place in Customs Area by using notification documents for return back goods origin in other place in customs area from Bonded Piling Place.
(2) Procedure of releasing damage and/or reject goods and/or materials origin in other place in customs area are not processed at Bonded Zone to other place in customs area, is as set out in Attachment XXIII that is an integral part of this Regulation of the Director General.
(1) Releasing of raw materials and/or rest of raw materials from outside of customs area to outside of customs area may be done to:
(2) Bonded Zone Entrepreneur or PDKB file application for approval to release raw materials and/or rest raw materials from outside of customs area to outside of customs area as intended in paragraph (1) to Head of Main Service Office or Head of Customs Office that supervises it.
(3) Application as intended in paragraph (2) is applied by state the reason of releasing by attaches description of quantity and kinds of raw materials and/or rest of raw materials will be released and photocopy of import documents of raw materials.
(4) In case application as intended in paragraph (3) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(5) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after Application as intended in paragraph (3) are received completely.
(6) In case application as intended in paragraph (2) is approved, Head of Main Service Office or Head of Customs Office issues approval letter for releasing raw materials and/or rest of raw materials from outside of customs area to outside of customs area in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (2) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Bonded Zone Entrepreneur or PDKB file application for approval to release raw materials and/or rest of raw materials from outside of customs area to other Bonded Zone and/or to industrial company at other place in customs area to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) In case of releasing to other place in customs area subject to restricted, application as intended in paragraph (1) and paragraph (2) should be attached with requirement document related with restricted provisions.
(4) In case application as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(5) Based on application as intended in paragraph (1), Head of Customs Office checks and submits the application documents to Head of Regional Office after received complete application.
(6) Head of Regional Office or Head of Main Service Office gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(7) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office issues approval letter on the releasing raw materials and/or rest of raw materials from outside of customs area into other Bonded Zone and/or to industrial company at other place in customs area in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(8) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant by stating the reasons for rejection.
(1) Releasing raw materials and/or rest of raw materials from outside of customs area is notified with following documents:
(2) Releasing procedure of raw materials and rest of raw materials from outside of customs area to other Bonded Zone is as set out in Attachment XX that is an integral part of this Regulation of the Director General.
(3) Releasing procedure of raw materials and rest of raw materials from outside of customs area to industrial company at other place in customs area in according with regulations on the releasing of imported goods from Bonded Piling Place to be imported for used.
(1) Bonded Zone Entrepreneur or PDKB may over handle goods other than production results in the framework of fulfills request in the production process or increase production to other Bonded Zone.
(2) Goods over handling as intended in paragraph (1) not include for over handling of Capital Goods and office equipments.
(3) Goods over handling as intended in paragraph (1) shall be conducted to:
(4) Over handling of goods to other Bonded Zone as intended in paragraph (1) use notification documents for releasing of goods to be transported from Bonded Piling Place to other Bonded Piling Place.
(5) Procedure of goods over handling to Other Bonded Zone as intended in paragraph (1) is as set out in Attachment XX that is an integral part of this Regulation of the Director General.
(1) Bonded Zone Entrepreneur or PDKB file application for over handle of goods as intended in Article 55 paragraphs (3) a and b to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) In case application documents as intended in paragraph (2) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Main Service Office or Head of Customs Office checks the application as intended in paragraph (1) and gives approval or rejection within 10 (ten) working days since application documents are received completely.
(5) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter for goods over handling other than production result to other Bonded Zone.
(6) In case application as intended in paragraph (1) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Bonded Zone Entrepreneur or PDKB file application for goods over handling approval as intended in Article 55 paragraph (3) c to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) In case application documents as intended in paragraph (2) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Customs Office checks and submits the application documents to Head of Regional Office after application is received completely.
(5) Head of Regional Office or Head of Main Service Office gives approval or rejection on the Application as intended in paragraph (1) within 15 (fifteen) working days since application documents are received completely.
(6) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office issues approval letter for goods over handling other than production result to other Bonded Zone.
(7) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Bonded Zone Entrepreneur or PDKB file application for approval of releasing Import origin capital goods that Import Duty obligations are not settled to be re-exported to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Releasing of import origin capital goods that are not settled of obligation in payment Import Duty to be re-exported as intended in paragraph (1) may be conducted for destination to origin country of goods.
(3) Exception from provisions as intended in paragraph (2) for sending to the same company abroad by consider risk management.
(4) Application as intended in paragraph (1) should be attached with customs documents of entry and other customs complementary documents.
(5) In case application documents as intended in paragraph (4) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(6) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (4) are received completely.
(7) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter to release import origin capital goods that Import Duty obligations are not settled to be re-exported in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(8) In case application as intended in paragraph (1) is rejected, Head of Customs Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Releasing import origin capital goods that import duty obligations are not settled to other Bonded Zone after 2 (two) years period since be imported and has used at the Bonded Zone by file application for approval to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) In case application documents as intended in paragraph (2) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(5) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter for over handle import origin capital goods that Import Duty obligations are not settled into Other Bonded Zone in according to sample format as set out in Attachment XIII 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 Main Service Office or Head of Customs Office submits rejection letter to the applicant by stating the reasons for rejection.
(1) Releasing import origin capital goods that Import Duty obligations are not settled to other Place in Customs Area before 4 (four) years since imported or entered to be used at Bonded Zone, and have used at the Bonded Zone by file application for approval to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) In case application documents as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Based on application documents as intended in paragraph (2), Head of Customs Office checks and submits the application documents to Head of Regional Office after received complete application.
(5) Head of Regional Office or Head of Main Service Office gives approval or rejection after application documents as intended in paragraph (2) are received completely by Head of Regional Office or Head of Main Service Office.
(6) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office issues approval letter for over handle import origin capital goods that Import Duty obligations are not settled to company at other place in customs area in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Releasing import origin capital goods that Import Duty obligations are not settled to other place in customs area after 4 (four) years since imported or since entered to be used at origin Bonded Zone, and have used at the Boned Zone by file application for decision on the exemption of Import Duty to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) In case application documents as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Customs Office checks and submits the application documents to Head of Regional Office after application as intended in paragraph (2) is received completely.
(5) Head of Regional Office or Head of Main Service Office gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(6) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office on behalf of Minister issues Decision for Exemption of Import Duty on the import origin capital goods that Import Duty obligations are not settled in according to sample format as set out in Attachment XVI that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant by stating the reasons for rejection.
(1) Bonded Zone Entrepreneur or PDKB file application for approval of releasing import origin office equipments that Import Duty obligations are not settled to be re-exported to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) attached with import customs documents and other customs complementary documents.
(3) In case application documents as intended in paragraph (2) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(5) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter of the over handle import origin office equipments that Import Duty obligations are not settled to outside of customs area in according to sample format as set out in Attachment XIII 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 Main Service Office or Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) Releasing import origin office equipments that Import Duty obligations are not settled into Other Bonded Zone after are used at the Bonded Zone by file application for approval to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) In case application documents as intended in paragraph (2) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(5) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter of over handle import origin office equipments that Import Duty obligations are not settled into Other Bonded Zone in according to sample format as set out in Attachment XIII 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 Main Service Office or Head of Customs Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Releasing import origin office equipments that Import Duty obligations are not settled to Other Place in Customs Area 4 (four) years since be imported or entered to be used at Bonded Zone, and already used at the Bonded Zone, by file application for to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) attached with import customs documents and other customs complementary documents.
(3) In case application documents as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Customs Office checks and submits the application documents to Head of Regional Office after Application as intended in paragraph (2) are received completely.
(5) Head of Regional Office or Head of Main Service Office gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(6) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office issues approval letter on the over handle import origin office equipments to company at Other Place in Customs Area in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Releasing import origin office equipments that Import Duty obligations are not settled to Other Place in Customs Area after 4 (four) years since be imported or entered to be used at Bonded Zone, and already used at the Bonded Zone by file application for to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) In case application documents as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Customs Office checks and submits the application documents to Head of Regional Office after Application as intended in paragraph (2) are received completely.
(5) Head of Regional Office or Head of Main Service Office gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(6) In case application as intended in paragraph (1) is approved, Head of Regional Office or Head of Main Service Office issues approval on the over handle import origin office equipments to company at Other Place in Customs Area in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter to the applicant stating the reasons for rejection.
(1) Bonded Zone Entrepreneur or PDKB file application for approval to over handle capital goods and/or office equipments that Import Duty and PDRI had been settled when were entered into Bonded Zone to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Over handle of capital goods and/or office equipments as intended in paragraph (1) to:
(3) Application as intended in paragraph (1) shall be attached with photocopy of import customs documents and other customs complementary documents.
(4) In case application as intended in paragraph (3) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(5) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (3) are received completely.
(6) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval for over handle capital goods and/or office equipments that Import Duty and PDRI had been settled when were entered into Bonded Zone in according to sample format as set out in Attachment XIII that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (1) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) Bonded Zone Entrepreneur or PDKB file application for approval for over handle capital goods origin of Other Place in Customs Area to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with photocopy of import customs documents and other customs complementary documents.
(3) In case application as intended in paragraph (2) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(5) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval for over handle capital goods origin of Other Place in Customs Area in according to sample format as set out in Attachment XIII 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 Main Service Office or Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) Bonded Zone Entrepreneur or PDKB can release Capital Goods to be repaired to:
(2) Application as intended in paragraph (1) shall be attached with:
(3) In case application as intended in paragraph (2) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(5) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter releasing of Capital Goods to be repaired in according to sample format as set out in Attachment XIII 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 Main Service Office or Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) The releasing of Capital Goods to be repaired to other place in customs area direction as intended in Article 68 paragraph (1) b and/or Other Bonded Zone as intended in Article 68 paragraph (1) c, should be entered back into Bonded Zone within 3 (three) months since were released from Bonded Zone and in case of certain reason can be extended once for maximum 3 (three) moths period.
(2) Bonded Zone Entrepreneur or PDKB file Application for extension period of Capital Goods repairing as intended in paragraph (1) to Head of Main Service Office or Head of Customs Office that supervises it.
(3) Application as intended in paragraph (2) shall be attached with:
(4) In case application as intended in paragraph (3) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(5) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after Application as intended in paragraph (3) are received completely.
(6) In case application as intended in paragraph (2) is approved, Head of Main Service Office or Head of Customs Office issues extension period for releasing of Capital Goods to be repaired.
(7) In case application as intended in paragraph (2) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) The releasing of Capital Goods to be repaired to Other Place in Customs Area as intended in Article 68 paragraph (1) b, Bonded Zone Entrepreneur or PDKB should give guarantee.
(2) Form and procedure to delivery guarantee as intended in paragraph (1) in according to regulation that govern guarantee in the framework of customs.
(1) Releasing of Capital Goods to be repaired to outside of customs area direction as intended in Article 68 paragraph (1) a in according with regulation that govern procedure of export.
(2) Re-enter Capital Goods to be repaired from outside of customs area as intended in Article 68 paragraph (1) a conducted in according to regulation that governs procedure releasing of imported goods from customs zone to be piled at Bonded Piling Place.
(3) Releasing of Capital Goods to be repaired to other place in Customs Area destination as intended in Article 68 paragraph (1) b by use notification documents for releasing of goods from Bonded Piling Place with guarantee.
(4) Re-enter Capital Goods to be repaired from other place in Customs Area as intended in Article 68 paragraph (1) b by use notification documents for re-enter goods are released from Bonded Piling Place with guarantee.
(5) Releasing and re-enter Capital Goods to be repaired to/from other Bonded Zone as intended in Article 68 paragraph (1) c by using notification releasing of goods to be transported from Bonded Piling Place into Bonded Piling Place lain.
(1) Sample goods in the form of goods in process and/or Bonded Zone production result that can be released should fulfill following provisions:
(2) Releasing sample goods in the form of goods in process and/or Bonded Zone production result as intended in paragraph (1) for destination:
(3) Releasing sample goods in the form of goods in process and/or Bonded Zone production result to other place in Customs Area destination as intended in paragraph (2) b or to Other Bonded Zone destination as intended in paragraph (2) c, should be re-entered into origin Bonded Zone within 14 (fourteen) days since date of customs notification registration for releasing of goods from Bonded Zone.
(4) The sample goods in the form of goods in process and/or Bonded Zone production result as intended in paragraph (1) should be permanently signed in easy to see place as sample goods.
(5) In case of sample goods as intended in paragraph (1) not be returned back within period of as intended in paragraph (3) the next application for releasing of sample goods will not be served.
(1) Bonded Zone Entrepreneur or PDKB file application for approval for to release sample goods in the form of goods in process and/or Bonded Zone production result to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be filed by describes function of goods, destination of the sample goods, and description on the quantity, kind, specification, and condition of sample goods will be released.
(3) In case application as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(4) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (2) are received completely.
(5) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval for releasing of sample goods.
(6) In case application as intended in paragraph (1) is rejected, Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) The releasing of sample goods to Other Place in Customs Area as intended in Article 72 paragraph (2) b, Bonded Zone Entrepreneur or PDKB should give guarantee.
(2) Form and procedure to give guarantee as intended in paragraph (1) in according to regulation on the guarantee in the framework of customs.
(1) Releasing of sample goods to outside of customs area direction as intended in Article 72 paragraph (2) a, conducted in according to regulation that governs export procedure.
(2) Releasing of sample goods to other place in Customs Area destination as intended in Article 72 paragraph (2) b, by using notification documents for releasing of goods from Bonded Piling Place with guarantee.
(3) Re-enter sample goods from other place in Customs Area as intended in Article 72 paragraph (2) b, by using notification documents for re-enter goods were released from Bonded Piling Place with guarantee.
(4) Releasing and re-enter sample goods to other Bonded Zone destination as intended in Article 72 paragraph (2) c, by using notification documents for releasing of goods to be transported from Bonded Piling Place to other Bonded Piling Place.
(1) Bonded Zone Entrepreneur or PDKB can subcontract a part of its processing activities that are not main activities of its production process to:
(2) Subcontract work as intended in paragraph (1) cannot be conducted for beginning checking work, sorting, final checking; or packaging.
(3) Beginning checking work, sorting, final checking, or packaging as intended in paragraph (2) should be done at Bonded Zone.
(4) Beginning checking work as intended in paragraph (2) covers checking of goods quantity and quality at the first time come or received.
(5) Sorting work as intended in paragraph (2) covers separate goods to be stored in raw materials storage before enter production process.
(6) Final checking work as intended in paragraph (2) covers quality control activities of Bonded Zone production result whether can be exported.
(7) Packaging work as intended in paragraph (2) covers packing activities of Bonded Zone production result.
(8) Goods of subcontract result should be re-entered into Bonded Zone include rest of goods/materials and scrap.
(1) Bonded Zone Entrepreneur or PDKB can subcontract work within 60 (sixty) days since approval date of subcontract until subcontract goods are re-entered into Bonded Zone, after obtain approval from Head of Main Service Office or Head of Customs Office that supervises it.
(2) Period as intended in paragraph (1) cannot be extended.
(3) To obtain approval as intended in paragraph (1) Bonded Zone Entrepreneur or PDKB should file application for yang shall be attached with:
(4) In case application as intended in paragraph (3) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(5) Subcontract agreement as intended in paragraph (3) b at least has contents:
(6) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (3) are received completely.
(7) In case application as intended in paragraph (3) is approved, Head of Customs Office issues approval for subcontract.
(8) In case application as intended in paragraph (3) is rejected, Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) Bonded Zone Entrepreneur or PDKB may file application for subcontract approval more than period as intended in Article 77 paragraph (1) in case of characteristics of subcontract work need more than 60 (sixty) days to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(2) Period as intended in paragraph (1) cannot be extended.
(3) To obtain subcontract permit as intended in paragraph (1) Bonded Zone Entrepreneur or PDKB file application for by attaching:
(4) Subcontract agreement as intended in paragraph (3) c at least has contents of:
(5) In case application as intended in paragraph (3) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(6) Head of Customs Office checks and submits the application documents to Head of Regional Office after application documents as intended in paragraph (3) are received completely.
(7) Head of Regional Office or Head of Main Service Office checks and gives approval or rejection after application documents are received completely.
(8) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Regional Office issues approval for subcontract more than 60 (sixty) days period.
(9) In case application as intended in paragraph (1) is rejected, Head of Main Service Office or Head of Regional Office submits rejection letter by state the reasons of rejection.
(1) Releasing of goods in the Framework of subcontract work to industrial company/business entity at Other Place in Customs Area as intended in Article 76 paragraph (1) b, Bonded Zone Entrepreneur or PDKB should give guarantee.
(2) Form and Procedure to delivery guarantee as intended in paragraph (1) in according to provision of regulations in the Framework of customs.
(1) Releasing of goods and/or materials in the framework of subcontract in case of:
(2) Document is used for releasing of goods and/or materials as intended in paragraph (1) should be made for each releasing of goods and/or materials in the framework of subcontract.
(3) Re-enter of subcontract work result goods, including rest of goods/materials and/or scrap in case of:
(4) Document that is used for re-enter subcontract work result goods include rest of goods/material and/or scrap as intended in paragraph (3) shall be made for each re-enter subcontract work result goods include rest of goods/material and/or scrap in the framework of subcontract.
(5) Procedure of releasing goods and/or materials and re-enter subcontract work result goods include rest of goods/material and/or scrap is as set out in Attachment XXIV that is an integral part of this Regulation of the Director General.
(1) Bonded Zone Entrepreneur or PDKB file application for approval lend capital goods in the form of production machine and/or molding into Other Bonded Zone and/or industrial company/business entity at Other Place in Customs Area in the framework of subcontract or other than in the framework of subcontract to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Borrowing period as intended in paragraph (1) shall be given for maximum 6 (six) months period by pay attention to borrowing contract period.
(3) Application as intended in paragraph (1) shall be attached with:
(4) Machine and/or molding borrowing agreement as intended in paragraph (3) d at least has contents of:
(5) In case application as intended in paragraph (3) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(6) Based on application as intended in paragraph (1) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application documents as intended in paragraph (3) are received completely.
(7) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval letter on the borrowing capital goods in the framework of subcontract or other than in the framework of subcontract.
(8) In case application as intended in paragraph (1) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) Bonded Zone Entrepreneur or PDKB file Application for extension of approval lend production machine and/or molding into Bonded Zone Entrepreneur and/or PDKB lain and/or industrial company/business entity at Other Place in Customs Area in the framework of subcontract or other than in the framework of subcontract to Head of Main Service Office or Head of Customs Office that supervises it by describes the reason for extension of borrowing capital goods.
(2) Extension Period as intended in paragraph (1) is given for maximum 6 (six) months by pays attention to borrowing contract period.
(3) Application for extension as intended in paragraph (1) shall be attached with:
(4) Machine and/or molding borrowing agreement as intended in paragraph (3) b, at least has content of:
(5) In case application as intended in paragraph (3) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(6) Based on application as intended in paragraph (3) Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application is received completely.
(7) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval for extension borrowing period capital goods in the framework of subcontract or other than in the framework of subcontract.
(8) In case application as intended in paragraph (1) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) Head of Regional Office or Head of Main Service Office can give approval for borrowing or extension of borrowing period of production machine or molding yang more than period as intended in Article 81 paragraph (2) and Article 82 paragraph (2) for specified Bonded Zone Entrepreneur or PDKB based on risk management.
(2) To obtain approval for borrowing of production machine or molding more than period as intended in paragraph (1), Bonded Zone Entrepreneur or PDKB file application for to Head of Main Service Office or Head of Regional Office through Head of Customs Office that supervises it.
(3) Application as intended in paragraph (2) shall be attached with:
(4) Machine and/or molding borrowing agreement as intended in paragraph (3) g, at least has contents:
(5) In case application as intended in paragraph (3) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(6) Head of Customs Office checks and submits the application documents to Head of Regional Office after application documents as intended in paragraph (3) are received completely.
(7) Head of Regional Office or Head of Main Service Office gives approval or rejection after application documents as intended in paragraph (3) are received completely.
(8) In case application as intended in paragraph (2) is approved, Head of Regional Office or Head of Main Service Office issues approval letter Borrowing Capital Goods in the framework of subcontract or other than in the framework of subcontract.
(9) In case application as intended in paragraph (2) is rejected, Head of Regional Office or Head of Main Service Office submits rejection letter by state the reasons of rejection.
(1) Releasing of production machine and/or molding that has payable Import Duty and PDRI to company /business entity at Other Place in Customs Area to be lend in the framework of subcontract or other than in the framework of subcontract, Bonded Zone Entrepreneur or PDKB should give guarantee.
(2) Form and procedure of delivery guarantee as intended in paragraph (1) in according to provision in regulation on the guarantee in the Framework of customs.
(1) Customs Notification documents for releasing capital goods in the form of production machine and/or molding in the framework of subcontract or other than in the framework of subcontract are:
(2) Customs Notification documents for re-enter capital goods in the form of production machine and/or molding in the Framework of subcontract work or other than in the Framework of subcontract work are:
(3) Procedure of releasing and re-enter capital goods in the form of production machine and/or molding in the framework of subcontract or other than in the framework of subcontract is as set out in Attachment XXV that is an integral part of this Regulation of the Director General.
(1) Bonded Zone Entrepreneur or PDKB can destroying rotten goods and/or caused by their characteristic and form can be destroyed.
(2) To conduct destroying as intended in paragraph (1), Bonded Zone Entrepreneur or PDKB should file written application to Head of Main Service Office or Head of Customs Office by attached:
(3) Bonded Zone Entrepreneur or PDKB should state the reason of destroying, way of destroying, and destroying location in the Application as intended in paragraph (2).
(4) In case application as intended in paragraph (2) is applied not complete, then Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(5) Based on application as intended in paragraph (2), Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application are received completely.
(6) In case application as intended in paragraph (2) is approved, Head of Main Service Office or Head of Customs Office issues approval for goods destroying in according to sample format as set out in Attachment XXVIII that is an integral part of this Regulation of the Director General.
(7) In case application as intended in paragraph (2) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) Goods destroying implementation as intended in Article 86 shall be done for:
(2) Destroying implementation as intended in paragraph (1) will be make to make sure those goods cannot be used anymore like their beginning function and not have economical value.
(3) Destroying implementation as intended in paragraph (2) under control of Customs and Excise Officer and made destroying warrant.
(4) In case of destroying as intended in paragraph (2) is done in outside of the Bonded Zone location, releasing of goods will be destroyed to destroying location under control of Customs and Excise Officer.
(5) In case of destroying is done in outside of Bonded Zone location as intended in paragraph (4), destroying should be done by waste processing company already obtain accreditation/permit from authorized agencies.
(6) In case of destroying is done by waste processing company as intended in paragraph (5), Bonded Zone Entrepreneur or PDKB should submit report of destroying implementation by waste processing company to Customs and Excise Official.
(1) Bonded Zone Entrepreneur or PDKB file application for approval for destruction of goods from outside of customs area yang caused by their characteristics and form cannot be destroyed to Head of Main Service Office or Head of Customs Office that supervises it.
(2) Application as intended in paragraph (1) shall be attached with:
(3) In application as intended in paragraph (1), should be described the reason of destruction and way of destruction.
(4) In case application as intended in paragraph (2) is applied not complete, Head of Main Service Office or Head of Customs Office returns application documents to the applicant by state the reasons of returned.
(5) Based on application as intended in paragraph (2), Head of Main Service Office or Head of Customs Office checks and gives approval or rejection after application are received completely.
(6) In case application as intended in paragraph (1) is approved, Head of Main Service Office or Head of Customs Office issues approval for goods destruction.
(7) In case application as intended in paragraph (1) is rejected, Head of Main Service Office or Head of Customs Office submits rejection letter by state the reasons of rejection.
(1) Goods destruction implementation as intended in Article 88 by destruct their function permanently and cut become scrap.
(2) Destruction implementation as intended in paragraph (1) under control of Customs and Excise Officer and warrant is made.
(3) Releasing of scrap as intended in paragraph (1) from Bonded Zone to Other Place in Customs Area by pay Import Duty and PDRI.
(4) Releasing of goods already destructed as intended in paragraph (1) by using notification documents to import goods from Bonded Piling Place in according with regulation.
(1) Frozen determine place as Bonded Zone and Bonded Zone Operator permit, determine place as Bonded Zone and Bonded Zone Operator permit and also Bonded Zone Entrepreneur Permit, or PDKB Permit shall be done by Head of Main Service Office or Head of Customs Office that supervises it on behalf of Minister.
(2) Head of Customs Office that supervises it notify frozen as intended in paragraph (1) to Head of Regional Office.
(3) Frozen as intended in paragraph (1) shall be conducted by Head of Main Service Office or Head of Customs Office that supervises it on behalf of Minister by issues frozen letter in according to sample format as set out in Attachment XXVI that is an integral part of this Regulation of the Director General.
(4) Frozen letter as intended in paragraph (3) shall be submitted to the said Bonded Zone Operator, Bonded Zone Entrepreneur and/or PDKB.
(5) While be frozen Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB, is not allowed to enter goods into Bonded Zone by using Bonded Zone facilities.
(1) Determine place as Bonded Zone and permit as Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB, will be revoked in case of Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB:
(2) Head of Customs Office should recommend revocation of determine place as Bonded Zone and permit as Bonded Zone Operator, Bonded Zone Entrepreneur, and/or PDKB as intended in paragraph (1) to Director General by submits additional information in the form of:
(3) Before revocation of permit, based on risk management on the Bonded Zone Operator, Bonded Zone Entrepreneur and/or PDKB can be conducted audit customs and/or audit excise or simple inspection.
(4) Simple inspection as intended in paragraph (3) is conducted based on enumeration data (stock opname) compared with data of goods are managed by Customs and Excise Officer and periodical recapitulation on the entry and releasing of goods.
(1) Revocation determine place as Bonded Zone and Bonded Zone Operator permit, determine place as Bonded Zone and Bonded Zone Operator permit and also Bonded Zone Entrepreneur Permit, or PDKB Permit by issues stipulation of revocation by Director General on behalf of Minister in according to sample format as set out in Attachment XXVII that is an integral part of this Regulation of the Director General.
(2) Stipulation of revocation as intended in paragraph (1) will be submitted directly to concerned Bonded Zone Operator, Bonded Zone Entrepreneur and/or PDKB and to Head of Main Service Office or Head of Customs Office that supervises it.
(1) Permit as Bonded Zone that is issued before effective of Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone and the Bonded Zone location in outside of industrial zone, and not fulfilled requirements as intended in Article 4 Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone, can be given extension until December 31, 2014 by apply extension as intended in Article 13 Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone.
(2) Permit as Bonded Zone that was issued before Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone and the Bonded Zone location in outside of industrial zone comes into force, and fulfill requirements as intended in Article 4 Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone, can be extended until period after December 31, 2014 by apply extension as intended in Article 13 Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone.
(1) In case there is export cancellation on the goods were released from Bonded Zone to be exported or re-exported should be directly enter to goods origin Bonded Zone.
(2) In case of Customs Office of loading port is different with Customs Office that supervises Bonded Zone, Bonded Zone Entrepreneur or PDKB should report export cancellation as intended in paragraph (1) to Head of Customs Office that supervises Bonded Zone within 3 (three) days since approval date of export cancellation.
(1) Receiver company of exemption or return Import Duty on the import goods and materials to be processed, manufactured, or combined with other goods for export purpose can change status become Bonded Zone Entrepreneur or PDKB.
(2) Export realization and delivery into Bonded Zone as responsibility of facilities by receiver company of exemption or return Import Duty facility on the import goods and materials to be processed, manufacture, or combined at other goods for export purpose at the year before change statue become Bonded Zone can be calculated in determination of selling limit of Bonded Zone production result to Other Place in Customs Area.
On the applications were received by Director General before this Regulation of the Director General comes into force and not get decision yet, will be processed based on Decree of the Director General No. KEP-63/BC/1997 concerning Procedure of Establishment and Procedure of Entry and Releasing of Goods Into and From Bonded Zone as amended several times, the latest by Regulation of the Director General No. P-10/BC/2011.
When this Regulation of the Director General comes into force, Decree of the Director General No. KEP-63/BC/1997 concerning Procedure of Establishment and Procedure of Entry and Releasing of Goods Into and From Bonded Zone as amended several times, the latest by Regulation of the Director General No. P-10/BC/2011 shall be revoked and declared null and void.
This Regulation of the Director General shall come into force on January 1, 2012.
Stipulated in Jakarta
on December 28, 2011
DIRECTOR GENERAL,
signed,
AGUNG KUSWANDONO
NIP 19670329 199103 1 001