REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. PER-2/BC/2012

CONCERNING
AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. PER-57/BC/2011 CONCERNING BONDED ZONE

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

a. that in relation with issuing of Regulation of the Minister of Finance No. 255/PMK.04/2011 concerning Amendment to the Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone, it is necessary to improve Regulation of the Director General of the Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone;

b. that based on consideration as intended in paragraph a, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Amendment to the Regulation of the Director General of Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone;

In view of:

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 as amended by Regulation of the Minister of Finance No. 255/PMK.04/2011;

9. Regulation of the Director General of Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone.

DECIDES:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. PER-57/BC/2011 CONCERNING BONDED ZONE

1. Provisions in paragraph (2) of Article 28 shall be amended as follows:

"Article 28

(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 report on the responsibility for mutation of goods in according to sample format as set out in Attachment I D that is an integral part of this Regulation of the Director General, are in the form of:

1. responsibility of mutation report of raw materials and auxiliary material;
2. responsibility of mutation report of finished goods;
3. responsibility of mutation report of rest of goods and scrap; and
4. responsibility of mutation report of machines and office equipment.

(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."

2. Provision of Article 93 shall be amended, become read as follows:

"Article 93

(1) On the permit as Bonded Zone that was issued before Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone came into force and that Bonded Zone location is in outside of industrial zone, following provisions shall apply:

a. can be given extension until December 31, 2014; or
b. in case 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 of Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone.

(2) Extension of permit as intended in paragraph (1) a can be given until December 31, 2016 with following provisions:

a. The industry hires a lot of employees, or industrial activities hire more employees compared than use capital or machines;
b. The said company never misuse Bonded Zone facility in the last 2 (two) years period;
c. The said company does not has payable import duty, excise and/or administrative sanction in the from of fine;
d. The said company not in bankrupt process; and
e. The said company has business plan related with effort to fulfill Bonded Zone provision as intended in Article 4 of Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone."

3. Between Article 93 and Article 94 is inserted 1 (one) Article, called Article 93A which is read as follows:

"Article 93A

(1) On the permit as Bonded Zone that was issued before Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone came into force and, can be given subcontract treatment as follows:

a. can subcontract a part of its processing activities except for beginning inspection, ending inspection, sorting and packaging works to:
1. other Bonded Zone Entrepreneur or PDKB; and/or
2. industrial company/business entity at Other Place within customs area.
b. can receive subcontract work from other place within customs area.

(2) To subcontract and receive subcontract work as intended in paragraph (1), Bonded Zone Entrepreneur or PDKB should file application to the Head of Main Service Office, Head of Customs Office, or appointed official.

(3) Bonded Zone Entrepreneur or PDKB should file application to the Head of Main Service Office, Head of Customs Office, or appointed official, in case characteristic of work will be released for subcontract need more than 60 (sixty) days period.

(4) Head of Main Service Office, Head of Customs Office, or appointed official gives approval or rejection on the application as intended in paragraph (2) and paragraph (3) after received complete application.

(5) Approval for subcontract releasing as intended in paragraph (1) a based on considerations for:

a. Production capacity of company and received order;
b. The said industry hires a lot of employees, or industrial activities hire more employees compared than use capital or machines;
c. The said company never misuse Bonded Zone facility in the last 2 (two) years period;
d. The said company does not has payable import duty, excise and/or administrative sanction in the from of fine;
e. The said company not in bankrupt process; and
f. The said company has business plan related with effort to fulfill Bonded Zone provisions as intended in Article 39 paragraph (1) of Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone.

(6) Approval as intended in paragraph (5) is given until ending of contract period and the latest until December 31, 2012.

(7) Approval to receive subcontract as intended in paragraph (1) b based on considerations of:

a. Bonded Zone Entrepreneur or PDKB has main activities of production for export purpose and/or inter Bonded Zone and receive the said subcontract as side work.
b. The said industry hires a lot of employees, or industrial activities hire more employees compared than use capital or machines;
c. The said company never misuse Bonded Zone facility in the last 2 (two) years period;
d. The said company does not has payable import duty, excise and/or administrative sanction in the from of fine;
e. The said company not in bankrupt process; and
f. The said company is not still giving subcontract work to other company in other place within customs area.

(8) Releasing of subcontract work result as intended in paragraph (7) is not calculated as releasing of production result to other place within customs area as intended in Article 27 paragraph (7) of Regulation of the Minister of Finance No. 147/PMK.04/2011 concerning Bonded Zone."

4. To amend Attachment XV of Regulation of the Director General of Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone become Attachment I of this Regulation of the Director General.

5. To amend Attachment XXIII of Regulation of the Director General of Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone become Attachment II of this Regulation of the Director General.

6. To amend Attachment XXIV of Regulation of the Director General of Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone become Attachment III of this Regulation of the Director General.

7. To amend Attachment XXV of Regulation of the Director General of Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone become Attachment IV of this Regulation of the Director General.

8. To amend Attachment XXVI of Regulation of the Director General of Customs and Excise No. PER-57/BC/2011 concerning Bonded Zone become Attachment V of this Regulation of the Director General.

Article II

This Regulation of the Director General shall come into force on February 1, 2012.

Stipulated in Jakarta
On January 27, 2012
DIRECTOR GENERAL
signed,
AGUNG KUSWANDONO

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. PER-2/BC/2012

CONCERNING AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. PER-57/BC/2011 CONCERNING BONDED ZONE