to Indonesian
that in the framework to implement provisions in Article 31 paragraph (3) and Article 32 paragraph (3) of Government Regulation No. 10/2012 concerning Treatment on Customs, Tax, and Excise as well as Procedures of Entry and Release of Goods Into and From as well as In Zones are already Determined as Free Trade Zone and Free Port, it is necessary to stipulate Regulation of the Minister of Finance concerning Customs Notification in the Framework of the Entry and Releasing of Goods into and from Areas are already Determined as Free Trade Zones and Free Ports;
1. Law No. 6/1983 concerning General Provisions and Procedures of Taxation (Statute Book No. 49/1983, Supplement to Statute Book No. 3262) as amended several times, the latest by Law No. 16/2000 (Statute Book No. 126/2000, Supplement to Statute Book of the Republic of Indonesia No. 3984);
2. Law No. 7/1983 concerning Income Tax (Statute Book No. 50/1983, Supplement to Statute Book No. 3263) as amended several times, the latest by Law No. 36/2008 (Statute Book No. 133/2008, Supplement to Statute Book No. 4893);
3. Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (Statute Book No. 51/1983, Supplement to Statute Book No. 3264) as amended the latest by Law No. 18/2000 (Statute Book No. 128/2000, Supplement to Statute Book of the Republic of Indonesia No. 3984);
4. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
5. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement of Statute Book No. 3613) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
6. Law No. 36/2000 concerning Stipulation of Government Regulation In Lieu of Law No. 1/2000 concerning Free Trade Zones and Free Ports to become a Law (Statute Book No. 251/2000, Supplement to Statute Book No. 4053) as amended by Law No. 44/2007 (Statute Book No. 130/2007, Supplement to Statute Book No. 4775);
7. Law No. 55/2008 concerning Imposition of Export Levy on the Exported Goods (Statute Book No. 116/2008, Supplement to Statute Book No. 4886);
8. Government Regulation No. 10/2012 concerning Treatment on Customs, Tax, and Excise as well as Procedures of Entry and Release of Goods Into and From as well as In Zones are already Determined as Free Trade Zone and Free Port (Statute Book of the Republic of Indonesia No. 17/2012, Supplement to Statute Book of the Republic of Indonesia No. 5277);
9. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING CUSTOMS NOTIFICATION IN THE FRAMEWORK OF THE ENTRY AND RELEASING OF GOODS INTO AND FROM AREAS ARE ALREADY DETERMINED AS FREE TRADE ZONE AND FREE PORTS
In this Ministerial Regulation:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006;
2. Customs Area is the territory of the Republic of Indonesia, covering mainland, waters and space above it, as well as other places in the exclusive economic zone and continent shelf wherein the customs law applies.
3. Zones are already determined as free trade zones and free ports hereinafter called Free Zone, is an area located in the jurisdiction of the Unitary State of the Republic of Indonesia that is separate from the Customs Area so as to be free from import duty, Value Added Tax, Sales tax on Luxury Goods and excise.
4. Customs Zone is an area with certain borders at seaport, airport or other place stipulated for the traffic of goods that is fully under supervision of the Directorate General of Customs and Excise.
5. Person is individual or legal entity.
6. Customs Notification is a statement made by person in the framework of executing customs obligations in the form and requirements stipulated in the Customs Law.
7. Customs Obligation is all activities in the customs field, which must be done to abide by the provisions in the Customs Law.
8. Temporary Piling Place is a building and/or yard or other place treated such that in customs area, which is used for hoarding goods temporarily before the goods are loaded or taken out.
9. Customs Notification of Free Trade Zone hereinafter abbreviated as PPFTZ is a document of Customs Notification used in the framework of the entry of goods into Free Area or releasing of goods from Free Area.
10. PPFTZ with code 01 hereinafter called PPFTZ-01 is Customs Notification for entry and releasing of goods into and from Free Zone from and to outside of Customs Area, and releasing of goods from Free Zone to other place within Customs Area.
11. PPFTZ with code 02 hereinafter called PPFTZ-02 is Customs Notification for entry and releasing of goods into and from Free Zone from and to Bonded Piling Place, other Free Zone, and Special Economic Zone.
12. PPFTZ with code 03 hereinafter called PPFTZ-03 is Customs Notification for entry of goods into Free Zone from other place within Customs Area.
13. Customs Notification with Code BC 1.2-FTZ hereinafter called BC 1.2-FTZ is Customs Notification for releasing of goods from Customs Zone in Free Zone to be transported to Temporary Piling Place in other Customs Zone.
14Customs Complementary Document is all documents used as customs complementary documents, such as Invoice, Bill of Lading/Airway Bill, Packing List and other documents required in the framework of fulfilling customs obligations.
15 Director General is the Director General of Customs and Excise.
16 Customs and Excise Official hereinafter is called Official is an employee of the Directorate General of Customs and Excise, who is determined in certain position to execute certain tasks based on the Customs Law.
12. Customs Office in Free Area hereinafter called as Customs Office is an office within the Directorate General of Customs and Excise in Free Area where the customs obligation is fulfilled.
(1) On the entry and releasing of goods into and from Free Area shall fulfill Customs Obligation.
(2) The Customs Obligation as intended in paragraph (1) shall be fulfilled in Customs Office by using Customs Notification.
(1) Customs Notification as intended in Article 2 paragraph (2) can be submitted by writing in the form or in the form of electronic data.
(2) Customs Notification as intended in paragraph (1) can be submitted by following means:
(3) Writing in the form or electronic data as intended in paragraph (1) are legitimate evidence according to the Customs Law.
Customs Notification as intended in Article 2 paragraph (2) consists of:
(1) Customs Notification of transportation of goods as intended in Article 4 paragraph a consists of:
(2) The Customs Notification of the entry of goods into Free Area as intended in Article 4 paragraph b shall consist of:
(3) Customs Notification on the release of goods from Free Area as intended in Article 4 paragraph c shall consist of:
(1) Customs Notification as intended in Article 5 paragraph (2) a, paragraph (3) a, and paragraph (3) e shall be submitted by using PPFTZ-01.
(2) Customs Notification as intended in Article 5 paragraph (2) b, paragraph (2) c, paragraph (2) d, paragraph (3) b, paragraph (3) c, and paragraph (3) d shall be submitted by using PPFTZ-02.
(3) Customs Notification as intended in Article 5 paragraph (2) e shall be submitted by using PPFTZ-03.
(4) Customs Notification as intended in Article 5 paragraph (3) f shall be submitted by using BC 1.2-FTZ.
(1) Model of form, content, procedures for filling and submitting as well as administering customs notification of the transportation of goods as intended in Article 5 paragraph (1) shall be in accordance to the provisions of legislation ruling the delivery of notification about the planned arrival of carrier, inward manifest and outward manifest in Free Zone.
(2) Model of form, content, and procedures for filling PPFTZ-01 as intended in Article 6 paragraph (1) shall be in accordance to the provision as set forth in Attachment I that is an integral part of this Ministerial Regulation.
(3) Model of form, content, and procedures for filling PPFTZ-02 as intended in Article 6 paragraph (2) shall be in accordance to the provision as set forth in Attachment II that is an integral part of this Ministerial Regulation.
(4) Model of form, content, and procedures for filling PPFTZ-03 as intended in Article 6 paragraph (3) shall be in accordance to the provision as set forth in Attachment III that is an integral part of this Ministerial Regulation.
(5) Model of form, content, and procedures for filling BC 1.2-PFT as intended in Article 6 paragraph (4) shall be in accordance to the provision as set forth in Attachment IV that is an integral part of this Ministerial Regulation.
(1) Customs Notification as intended in Article 6 is made in a form with following provisions:
(2) Customs Notification as intended in paragraph (1) shall be submitted to the Customs Office in quadruple with the following purpose:
(1) Customs Notification as intended in Article 6 shall be filled completely by using Indonesian language, Latin letter and Arabic figure.
(2) Filling of Customs Notification as intended in paragraph (1) may be filled in English in case of:
(1) In the framework of administering PPFTZ, BC 1.2-FTZ and Customs Complementary Documents used for fulfilling Customs Obligation, Customs Note Book (BCP) shall be used.
(2) BCP as intended in paragraph (1) may be in the form of:
(3) In case of the stipulated requirements being already fulfilled, the submitted PPFTZ as intended in Article 6 shall be given a registration number and date based on Customs Note Book (BCP).
(1) Customs Notification as intended in Article 6 shall be submitted by Person/entrepreneur.
(2) In case of the Customs Notification as intended in paragraph (1) being not done personally, the Person/entrepreneur may authorize the settlement to customs settlement service provider.
(3) The customs settlement service providers as intended in paragraph (2) shall be registered at the Directorate General of Customs and Excise and have Basic Number of Customs Settlement Service Provider (NP-PPJK) and Customs Identity Number (NIK).
(1) Customs Notification as intended in Article 6 shall be examined.
(2) Procedures for the document examination as intended in paragraph (1) shall be in accordance with the regulations ruling procedures for customs inspection in Free Area.
(1) Person/entrepreneur or their proxy may submit application for changing mistake data in the submitted Customs Notification as intended in Article 6.
(2) Application as intended in paragraph (1) shall be rejected in case:
(3) Procedure for changing data of Customs Notification as intended in paragraph (1) shall be in accordance with the regulations ruling procedures for changing data of Customs Notification.
Head of Customs Offices shall distribute the Customs Notification documents as intended in Article 6 in accordance with the effective regulations ruling procedures for distribution and administering documents.
(1) Customs Complementary Documents used for fulfilling Customs Obligation in Free Zone related with the entry and releasing of goods into and from Free Zone shall be among others:
(2) Procedures for examining Customs Complementary Documents as intended in paragraph (1) shall be in accordance with the regulations ruling procedures for customs inspection in Free Zone.
(1) Person/entrepreneur or their proxy shall submit original Customs Complementary Documents as intended in Article 15 paragraph (1).
(2) Customs Complementary Documents resulting from printouts of photocopy machine, facsimile machine, electronic media such as e-mail or tele-printer that are submitted by Person/entrepreneur, may be accepted as Customs Complementary Documents with the provision that:
(3) Customs Complementary Documents as intended in paragraph (1) and paragraph (2) can be accepted as legitimate documents after get approval from Head of Customs Office.
In case service computer system cannot be used for Customs Notification as been governed in this Ministerial Regulation, customs service is using service computer system available in Customs Office.
With the enforcement of this Ministerial Regulation, the provisions governed in Regulation of the Minister of Finance No. 155/PMK.04/2008 concerning Customs Notification shall remain effective unless otherwise stipulated by this Ministerial Regulation.
With the enforcement of this Ministerial Regulation, Regulation of the Minister of Finance No. 46/PMK.04/2009 concerning Customs Notification in the Framework of the Entry and Releasing of Goods into and from Areas are already Appointed as Free Trade Areas and Free Ports shall be revoked and declared null and void.
This Ministerial Regulation shall come into force on the date of promulgation.
For public cognizance, the regulation shall be promulgated by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on March 20, 2012
THE MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO