to Indonesian
That in the framework to implement provisions in Article 5 paragraph (3), Article 6 paragraph (3), Article 7 paragraph (6), Article 10 paragraph (5), Article 11 paragraph (4), Article 12 paragraph (4), Article 13 paragraph (2), Article 15 paragraph (4), Article 16 paragraph (6), Article 17 paragraph (6), Article 18 paragraph (4), Article 22 paragraph (8), Article 24 paragraph (3), Article 26 paragraph (3), Article 28 paragraph (2), Article 30 paragraph (2), Article 31 paragraph (3), Article 32 paragraph (3), Article 36 paragraph (7), and Article 37 paragraph (3) of Government Regulation No. 10/2012 concerning Customs, Tax, And Excise Treatment as well as Procedure for the Entry and Releasing of goods to and from as well as in Zones are Determined as Free Trade Zone And Free Port, it is necessary to stipulate Regulation of the Minister of Finance concerning Procedure for the Entry and Releasing of Goods to and from Zones are Determined as Free Trade Zone And Free Port and Exemption of Excise;
1. Law No. 6/1983 concerning General Provision and Procedure of Taxation (Statute Book of the Republic of Indonesia No. 49/1983, Supplement to Statute Book of the Republic of Indonesia No. 3262) as amended several times, the latest by Law No. 16/2009 (Statute Book of the Republic of Indonesia No. 62/2009, Supplement to Statute Book of the Republic of Indonesia No. 4999);
2. Law No. 7/1983 concerning Income Tax (Statute Book of the Republic of Indonesia of 1983 No. 50, 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 on the Goods and Service and Sales Tax on the Luxury Goods (Statute Book of the Republic of Indonesia No. 51/1983, Supplement to Statute Book of the Republic of Indonesia No. 3264) as amended several times, the latest by Law No. 42/2009 (Statute Book of the Republic of Indonesia of 2009 No. 150, 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 of 1995 No. 75, 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 of 1995 No. 76, 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 of 2007 No. 105, Supplement to Statute Book of the Republic of Indonesia No. 4755);
6. Law No. 36/2000 concerning Determine 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 of 2007 No. 130, Supplement to Statute Book of the Republic of Indonesia No. 4775);
7. Government Regulation No. 55/2008 concerning Imposition Export Levy on the Exported Goods (Statute Book of the Republic of Indonesia No. 116/2008, Supplement to Statute Book of the Republic of Indonesia No. 4886);
8. Government Regulation No. 10/2012 concerning Customs, Tax, And Excise Treatment as well as Procedure for the Entry and Releasing of goods To and from as well as in Zones are Determined as Free Trade Zone And Free Port (Statute Book of the Republic of Indonesia No. 17, of 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 PROCEDURE FOR THE ENTRY AND RELEASING OF GOODS TO AND FROM ZONES ARE DETERMINED AS FREE TRADE ZONE AND FREE PORT AND EXEMPTION OF EXCISE
In this Regulation of the Minister of Finance:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Excise Law is Law No. 11 Tahun1995 concerning Excise as amended by Law No. 39/2007.
3. Excise is state levy that is imposed on the certain goods with characteristics are determined by Excise Law.
4. 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.
5. Customs Zone is area with certain borders at seaport, airport or other place stipulated for the traffic of goods, which is fully under supervision of the Directorate General of Customs and Excise.
6. Zone is determined as free trade zone and free port, hereinafter called as Free Zone, is an area located in the jurisdiction of the Unitary State of the Republic of Indonesia, which is separate from the Customs Area so as to be free from import duty, Value Added Tax, Sales Tax on Luxury Goods and Excise.
7. Customs obligation is all activities in the customs field, which must be done to abide by the provisions in Customs Law.
8. Customs Notification is a statement that is made by Person in the framework to fulfill customs obligation in from and condition are determined by Customs Law.
9. Customs Office is an office within the Directorate General of Customs and Excise where the customs obligation is fulfilled in according to Customs Law.
10. Person is individual Person or legal entity.
11. Factory is certain place include building, yard, and field are part of it, that is used to produce excisable goods and/or to pack excisable goods in packaging for retail sales.
12. Factory Entrepreneur is Person who manages Factory.
13. Free Trade Zone Customs Notification hereinafter abbreviated as PPFTZ is Customs Notification documents are used as Customs Notification to enter Free Zone or release from Free Zone.
14. PPFTZ with 01 code hereinafter called PPFTZ-01 is Customs Notification for entry and releasing of goods to and from Free Zone from and to outside of Customs Area, and releasing of goods from Free Zone to other place within Customs Area.
15. PPFTZ with 02 code hereinafter called PPFTZ-02 is Customs Notification for entry and releasing of goods to and from Free Zone from and to Bonded Piling Place, Other Free Zone, and Special Economic Zone.
16. PPFTZ with 03 code hereinafter called PPFTZ-03 is Customs Notification for the entry of goods to Free Zone from other place within Customs Area.
17. Customs Notification with BC 1.2-FTZ code hereinafter called BC 1.2-FTZ is Customs Notification of the releasing of goods from Customs Zone in Free Zone to be transported to Temporary Piling Place in other Customs Zone.
18. Free Trade Zone Excise Documents hereinafter called CK-FTZ is excise document to notify releasing and also to protect transportation of excisable goods from Factory for the need of residents in Free Zone with exemption of excise facility, in the form or through electronic media.
19. Goods Consolidation Notification hereinafter abbreviated as PKB is notification from the party who make consolidation, list of all Customs Notifications and Approval to Release Goods in one container.
20. Bonded Piling Place hereinafter abbreviated as TPB is a building, place or area complying with certain requirements, which is used for hoarding goods for certain purposes by securing the facility of postponement of import duty.
21. Temporary Piling Place hereinafter abbreviated as TPS is building and/or yard or other place are same like it in Customs Zone to pile goods temporarily while waiting for loading or releasing.
22. Value Added Tax hereinafter abbreviated as PPN is Value Added Tax or Value Added Tax and Sales Tax on the Luxury Goods.
23. Customs Electronic Data Exchange hereinafter called Customs PDE is process of submit customs documents in the form of Electronic Data Exchange through inter application communication and inter organization that is integrated with using data communication system.
24. Electronic Data Storage Media is media that can store electronic data, such as diskette, compact disk, flash disk, and such kind.
25. Physical Checking is activities are done to know the right of quantity and kind of goods are notified in Customs Notification.
26. Position Checking is Physical Checking on the goods are entered or released to or from Free Zone on the initiative of Customs and Excise Official to secure state right and fulfill provision of effective regulations.
27. Carrier is Person, its proxy, or someone who has responsibility for operation of transportation means that transport goods and/or person.
28. Manifest of transportation means arrival hereinafter called Inward Manifest is a list of trading goods are carried by carrier through sea, air and land when enter Customs Zone.
29. Manifest of transportation means departure hereinafter called Outward Manifest is a list of trading goods are carried by carrier through sea, air and land when left Customs Zone.
30. Statement Letter of the Entry Motorized Vehicles with code 01, hereinafter called SKPKB-01 is statement letter issued over the entry of motorized vehicle from outside of Customs Area to Free Zone by obtaining exemption of import duty, free of PPN and Income Tax Article 22.
31. Statement Letter of the Entry Motorized Vehicles with code 02A, hereinafter called SKPKB-02A is statement letter issued over the entry of motorized vehicle from Bonded Piling Place to Free Zone by obtaining exemption of PPN facility.
32. Statement Letter of the Entry Motorized Vehicles with code 02B, hereinafter called SKPKB-02B is statement letter issued over the entry of motorized vehicle from other Free Zone to Free Zone.
33. Statement Letter of the Entry Motorized Vehicles with code 02C, hereinafter called SKPKB-02C is statement letter issued over the entry of motorized vehicle from Special Economic Zone to Free Zone.
34. Statement Letter of the Entry Motorized Vehicles with code 03, hereinafter called SKPKB-03 is statement letter issued over the entry of motorized vehicle from other place in Customs Area to Free Zone by obtaining exemption PPN facility.
35. Free Trade Zone form hereinafter called FTZ form is form of Statement Letter of the Release Motorized Vehicle from Free Zone to Other Places within Customs Area by pay import duty, PPN and/or Income Tax Article 22.
36. Crew of Transportation Means is every person who is work characteristic should be in the carrier and come together with carrier.
37. Passenger is every person who pass border of Free Zone by using carrier but not Crew of Transportation Means and not Border Crosser.
38. Trading goods are goods in the characteristic, and quantity is not for personal purpose, for trading, sample goods, goods are used as raw materials or auxiliary materials for industry, and/or goods are used for other purpose than for personal purpose.
39. Minister is Minister of Finance of the Republic of Indonesia.
40. Director General is Director General Customs and Excise.
41. Customs and Excise Official hereinafter called Official is employee of Directorate General of Customs and Excise who is appointed in certain position to implement certain tasks based on Customs Law.
42. Delivery Goods are goods send by post operator in according with regulation in post.
43. Goods Sending Document is agreement document for sending goods between sender of goods and post operator to send Delivery Goods to goods receiver.
44. Zone Management Board is Free Trade Zone and Free Port Management Board.
(1) Carrier that transportation means will come from:
(2) Obligation to submit Plan of Transportation Means Arriving as intended in paragraph (1) is conducted by Following provisions:
(3) Carrier as intended in paragraph (1), that the transportation means have a regular schedule of arriving in a certain period, just submit schedules of Transportation Means Arriving to Official in each Customs Office will be visited at the latest before the first arriving of the transportation means in a certain schedule.
(4) Carrier should notify every change to:
(5) The delivery of the notification as intended in paragraphs (1) and (2) does not apply to the transportation means are come by land.
(6) The procedure for submission and administration of Plan of Transportation Means Arriving notification or Schedule of Transportation Means Arriving is implemented according to the provisions as stated in Attachment I that is an integral part of this Ministerial Regulation.
(1) Carrier as intended in Article 2 paragraph (1) shall submit a notification of Inward Manifest in Indonesian Language or English to Official in the Customs Office.
(2) Obligation to submit a notification of Inward Manifest as intended in paragraph (1), for transportation means through sea and air are as follows:
(3) Obligation to submit a notification of Inward Manifest as intended in paragraph (1) for transportation means by land, at the latest on arriving of transportation means.
(4) Customs Notification in the form of Inward Manifest as intended in paragraph (1) shall be made in detail in posts and grouped separately based on the item.
(5) obligation for submission of the notification as intended in paragraph (1) is exempted for transportation means that do not do the unloading and loading of goods, in case of:
(6) Beside the notification of Inward Manifest as intended in paragraph (1), Carrier as intended in Article 2 paragraph (1) shall submit notification of:
(7) For transportation means through air, the list of passengers and/or Crew of transportation means as intended in paragraph (6) a, shall be submitted at the latest before the arriving of transportation means.
(8) In case of Carrier as intended in Article 2 paragraph (1) does not carry the goods, the Carrier shall submit nil notification.
(9) Inward Manifest as intended in paragraph (1) that has received and got the registration number and date at Customs Office is the approval for unloading goods.
(10) The procedure for submission and administration of Customs Notification in the form of Inward Manifest is implemented in According to the provision as Stated in Attachment II that is an integral part of this Ministerial Regulation.
(1) Carrier or other person responsible for the goods may proposes revisions to the Manifest Inward that have gained registration number and date in case of:
(2) Changing of Inward Manifest as intended in paragraph (1), can be done as long as can be evidenced by supporting documents.
(3) Changing of Inward Manifest as intended in paragraph (1) conducted with the approval of Head of Customs Office or appointed official.
(4) In case of further details required for the Inward Manifest post which has gained registration number and date of the goods delivered on a consolidated basis, Carrier or other party responsible for the goods may propose revisions to the Manifest Inward who has gained registration number and date without approval of Head of Customs Office or appointed official.
(5) Carrier or other person responsible for the goods that apply changing of Inward Manifest as intended in paragraph (1) and paragraph (4) is responsible for the consequences arising from the submission of such changing.
(6) Inward Manifest changing procedure as intended in paragraph (1) and paragraph (4) implemented in According to the provision as stated in Attachment III that is an integral part of this Ministerial Regulation.
(1) Carrier that the transportation means will depart from Free Zone to:
(2) Obligation to submit a notification of Outward Manifest as intended in paragraph (1) is implemented at the latest before the departure of transportation means.
(3) Outward Manifest as intended in paragraph (1) shall be made in detail in the posts and grouped separately based on the goods.
(4) Carrier that transportation means will depart from Free Zone as intended in paragraph (1) without transporting the goods, must submit a nil notification.
(5) obligation for submission of the notification as intended in paragraph (1) is exempted for transportation means that do not do the unloading and loading of goods, in case of:
(6) Outward Manifest as intended in paragraph (1) who had received and got the registration number and date at Customs Office is the approval of the departure of transportation means.
(7) The procedure for submission and administration of Customs Notification in the form of Outward Manifest is implemented in according to the provision as stated in Attachment IV that is an integral part of this Ministerial Regulation.
(1) Carrier or other person responsible for the goods may propose changing to the Outward Manifest already has registration number and date.
(2) Changing to the Outward Manifest as intended in paragraph (1), can be done as long as can be evidenced by supporting documents.
(3) Changing to the Outward Manifest as intended in paragraph (1) conducted with the approval of Head of Customs Office or appointed official.
(4) Carrier or other person responsible for the goods must apply changing of Outward Manifest that has gained registration number and date in case there is changing to Outward Manifest data.
(5) Changing of Outward Manifest as intended in paragraph (1) include:
(6) Submission of changing as intended in paragraph (1) shall not exceed 72 (seventy two) hours as of the Outward Manifest registered in the Customs Office.
(7) For the need of completeness and accuracy of data, the Director General or appointed official may make exceptions period as intended in paragraph (6).
(8) Procedures for Outward Manifest changing is according to the provision as stated in Attachment V that is an integral part of this Ministerial Regulation.
The delivery of notification as intended in Article 2 paragraph (1), Article 3 paragraph (1), and Article 5 paragraph (1) shall be:
(1) Inward Manifest post shall be closed by put registration number and date of Customs Notification or other documents are used for settlement of Customs Obligation.
(2) Outward Manifest post shall be made reconciliation with the Customs Notification or other documents are used for the release of goods from Free Zone.
(3) Closing of Inward Manifest post as intended in paragraph (1) and Outward Manifest post reconciliation as intended in paragraph (2) can be done manually or electronically.
(1) Carrier may submit cancellation Inward Manifest and Outward Manifest that has got the registration number and date.
(2) Cancellation as intended in paragraph (1) carried out with approval from Head of Customs Office or appointed official.
(1) Goods are transported by transportation means as intended in Article 2 paragraph (1), shall be unloaded at the Customs Zone or can be unloaded in other place after obtaining permission of the Head of Customs Office.
(2) Unloading of goods as intended in paragraph (1) can be done after Inward Manifest getting registration number and date as intended in Article 3 paragraph (9).
(3) Permit for unloading in other place by the Head of Customs Office as intended in paragraph (1) is given after get a recommendation from Zone Management Board.
(4) Recommendations from Zone Management Board as intended in paragraph (3) is not required in case of transportation means in an emergency condition.
(5) Unloading of goods as intended in paragraph (1) shall be conducted customs surveillance by Official.
Unloading of goods as intended in Article 10 paragraph (1), can be made directly to other transportation means, in case of goods:
Unloading of goods as intended in Article 10 paragraph (1) in the form of liquids or gases, can be done through a pipeline connected from sea transportation means to land transportation means or piling place.
After completing the unloading of goods as intended in Article 10 paragraph (1), the carrier must:
(1) In case of transportation means in an emergency condition, the carrier may unload the goods first, and shall:
(2) On the goods are unloaded as intended in paragraph (1), is conducted customs supervision, and made a report by Official.
(3) Carrier shall make a report on unloading as intended in paragraph (1).
(1) Goods as intended in Article 10 paragraph (1), while waiting for their releasing from Customs Zone, can be stockpiled in the TPS.
(2) In certain case, goods as intended in Article 10 paragraph (1) can be piled in other place that is treated same as the TPS after obtaining permission of Head of Customs Office.
Goods which have been notified to be removed from Free Zone, while waiting for loading, can be stockpiled at the TPS or other place that is treated same as the TPS with the permission of Head of Customs Office.
Piling in other place that is treated same with TPS as intended in Article 15 paragraph (2) or in Article 16 is given in case of:
(1) The piling of goods as intended in Article 15 and Article 16 is carried out the customs supervision and made piling report.
(2) The procedure of piling of goods in other places as intended in Article 15 paragraph (2) and Article 16 is implemented in according to the provision as stated in Attachment VI that is an integral part of this Ministerial Regulation.
(1) Loading goods to be released from Free Zone to the transportation means is implemented after obtaining approval from Official and/or service computer system.
(2) Approval as intended in paragraph (1), is given after the document checking and/or Physical Checking of goods.
(1) Loading goods to be released from Free Zone shall be conducted at the Customs Zone or in case of certain condition can be loaded in other place with the permit of Head of Customs Office.
(2) Permit for loading in other place from the Head of Customs Office as intended in paragraph (1) is given after get a recommendation from Zone Management Board.
(1) Entry and releasing of goods to and from Free Zone can only be done by entrepreneur who has got a business license from Zone Management Board.
(2) Entrepreneur as intended in paragraph (1) can only enter the goods to Free Zone from outside of Customs Area related to its business activities.
(3) Head of Customs Office or appointed official to supervise compliance with the provisions as intended in paragraph (2) based on a business license from Zone Management Board as intended in paragraph (1) and related with the activities of production or business activities.
(4) The entry of goods for the needs of the population consumption to Free Zone from outside of Customs Area can only be done by entrepreneurs who have obtained business licenses from Zone Management Board, the amount and type specified by the Zone Management Board.
(5) The entry of goods for the needs of the population consumption to Free Zone from other place within the Customs Area in accordance with the provisions of regulation.
(6) The provisions as intended in paragraph (1) shall not apply to entry and releasing of goods to and from the Free Zone for:
(7) Entry and releasing of goods to and from Free Zone as intended in paragraph (6) shall be accompanied by supporting documentation that explains the purpose of goods.
(8) The provisions as intended in paragraph (7) are excluded for the entry and releasing of goods as intended in paragraphs (6) i and j.
(9) Exceptions as intended in paragraph (8) for the goods as intended in paragraph (6) j is implemented in accordance with the provisions of entry and releasing of goods to and from Free Zone.
Goods as intended in Article 10 paragraph (1) can be released from Customs Zone or other place as intended in Article 15 paragraph (2) after the fulfillment of Customs Obligations to:
Releasing of goods that have been unloaded as intended in Article 10 paragraph (1) from Customs Zone or other place as intended in Article 15 paragraph (2) with the purpose to be entered into Free Zone, following provision shall applies:
The provisions concerning the obligation to submit Customs Notification for the releasing of goods as intended in Article 23, do not apply to:
(1) PPFTZ-01 or PPFTZ-02 as intended in Article 23 paragraphs a or b, are made by entrepreneur who will enter the goods into Free Zone or Customs Settlement Service Provider (PPJK) based on a complementary document to calculate their own import duty, excise, and/or tax are exempted.
(2) In case of goods are from TPB, PPFTZ-02 as intended in Article 23 paragraph b shall be accompanied by a Customs Notification that is used to release the goods from TPB to Free Zone.
(3) In case of goods are from the Special Economic Zone, PPFTZ-02 as intended in Article 23 paragraph b shall be accompanied by a Customs Notification that is used to release the goods from the Special Economic Zone to Free Zone.
(4) In case of goods are from Other Free Zone, the release of goods from Customs Zone or other place as intended in Article 15 paragraph (2) to be entered to Free Zone, by using PPFTZ-02 for the release of goods from Free Zone who have obtained registration number and date from the Customs Office in the origin Free Zone.
(1) PPFTZ-03 as intended in Article 23 c, is made by entrepreneur who enter goods from other place within the Customs Area to Free Zone based on the invoice/sales invoices, packing lists, purchase contracts, tax invoices and other supplementary documents.
(2) The entry of goods from other place within the Customs Area to Free Zone, while related with PPN is not collected facility, supervision and their administration carried out by the Directorate General of Tax.
(1) If when the releasing of goods from Customs Zone there is a difference of less in PPFTZ-01, PPFTZ-02, or PPFTZ-03, settlement of a lack of goods is done by using PPFTZ-01, PPFTZ-02, or PPFTZ- 03 at the latest 60 (sixty) days from the date of Goods Releasing Approval Letter (SPPB).
(2) The procedure for releasing of goods from Customs Zone there is a difference of less is implemented in According to the provision as stated in Attachment VII that is an integral part of this Ministerial Regulation.
(1) Goods as intended in Article 10 paragraph (1) can be released for transited or transshipped to ports or airports of final destination of goods transportation as stated in the Bill of Lading, Airway Bill, other agreement document of goods transportation.
(2) Port or airport of final destination of goods transportation as intended in paragraph (1) is a port or airport that has received permit from the Ministry of Communications.
(3) To be able to release goods from Customs Zone for transshipment, Carrier as intended in Article 3 paragraph (1) shall submit a complementary customs documents in the form of Bill of Lading, Airway Bill, or other agreement document of goods transportation on the goods will be transshipped to the Official of Customs Office.
(4) Releasing of goods from Customs Zone to be transshipped is conducted after get approval from Official.
(5) The procedure for releasing of goods to be transited or transshipped is implemented in according to the provision as stated in Attachment VIII that is an integral part of this Ministerial Regulation.
(1) Goods as intended in Article 10 paragraph (1) can be released to be transported to:
(2) Releasing as intended in paragraph (1) shall be submitted by using BC 1.2-FTZ.
(3) Upon the releasing of goods as intended in paragraph (1) c, which goods are from outside of Customs Area shall submit a guarantee for import duty, Excise, PPN, and Article 22 Income Tax, to the Customs Office that supervises Customs Zone where is unloading place of the goods.
(4) Releasing as intended in paragraph (1) a, is done in case of:
(5) Releasing as intended in paragraphs (1) b and c, is done in case of:
(6) The procedure for releasing of goods to be transported to TPS on the other Customs Zone as intended in paragraph (1) is conducted in according to the provision as stated in Attachment IX that is an integral part of this Ministerial Regulation.
(1) Goods as intended in Article 10 paragraph (1) shall be re-export to the outside of Customs Area in case of goods are goods from outside of the Customs area:
(2) Exempted from the provisions as intended in paragraph (1), in case of:
(3) Against the goods as intended in paragraph (1) d, which has been notified by PPFTZ-01 for entry of goods to Free Zone, cannot be re-exported to the outside of Customs Area if the rules otherwise provides.
(1) To make re-export to the outside of the Customs Area for the goods as intended in Article 10 paragraph (1), the entrepreneur or Carrier must file writing application for re-export to the outside of Customs Area to the Head of Customs Office by stating the reason and attach supporting evidences.
(2) On the application as intended in paragraph (1), Head of Customs Office may approve or reject to give re-export permit to the outside of Customs Area.
(3) In case the application as intended in paragraph (2) is approved, Exporting of goods to the outside of Customs Area is done by:
(4) In case of re-exporting of the goods to the outside of Customs Area is done in a way as intended in paragraph (3) b, license to re-export from Head of Customs Office is the approval of loading of goods to transportation means.
(5) In case the application as intended in paragraph (1) is rejected, the settlement of the goods is in accordance with the provision to enter goods to Free Zone as governed by this Ministerial Regulation.
Goods as intended in Article 10 paragraph (1) originating from the Free Zone that are transported through other place within Customs Area to re-enter Free Zone are as follows:
(1) Goods will be entered into the Customs Zone or other place to be released from Free Zone shall apply following provisions:
(2) PPFTZ-01 in the framework of releasing goods from Free Zone to outside of the Customs Area as intended in paragraph (1) a, is made by the entrepreneur based on a complementary document and calculate their own export levy should be paid in case the releasing is subject to export levy.
(3) PPFTZ-01 in the framework of releasing goods from Free Zone to other place within the Customs Area as intended in paragraph (1) a, is made by the entrepreneur based on a complementary document and calculate their own import duty, excise, and tax should be paid.
(4) PPFTZ-02 in the framework of releasing goods from Free Zone to TPB, Special Economic Zone, or to the other Free Zone as intended in paragraph (1) b, is made by the entrepreneur based on complementary customs documents.
(5) PPFTZ-01 and PPFTZ-02 as intended in paragraph (1) are not needed for releasing of personal belonging of Passenger, Crew of Transportation Means, border crossers, and Delivery Goods to the Customs limit value and/or a certain quantity.
(6) PPFTZ-01 and PPFTZ-02 as intended in paragraph (1) shall be accompanied by Customs Notification that was used at the entry of goods to Free Zone.
(7) Goods will be released from Free Zone to other place within the Customs Area, TPB, Special Economic Zone, or other Free Zone, are treated as goods originating from outside of Customs Area in case of entrepreneur cannot:
(8) On the goods of Free Zone products that will be released to other place within Customs Area, entrepreneur must attach a conversion of use of goods or raw materials in the production process, in case of goods or raw materials came from outside of Customs Area.
(9) In case of goods will be released from Free Zone to outside of Customs area are goods originating from Free Zone and/or other place within the Customs Area and the goods subject to export levy, are treated in accordance with the regulations that govern the export levy.
(10) The entry of goods into the Customs Zone or other place to be released from Free Zone with the purpose to re-enter Free Zone that the transportation through other place within the Customs Area, is carried out in accordance with provisions on the entry of goods into the Customs Zone to be released to the other Free Zone.
(1) Goods will be released from the Free Zone to outside of Customs area, other place within the Customs Area, other Free Zone, TPB, or Special Economic Zone can be consolidated at TPS or other place that is treated the same as TPS.
(2) On the goods will be removed from Free Zone as intended in paragraph (1), consolidation can be done in case of those goods already:
(3) On the consolidation of the goods will be released from Free Zone as intended in paragraph (1), conducted control of stuffing.
(4) Control of stuffing as intended in paragraph (3) is made by stuffing control officer based on PKB.
(5) Procedure for registration of consolidator and consolidation of goods will be removed from Free Zone is in according to the provision as stated in Attachment X that is an integral part of this Ministerial Regulation.
(1) Party to consolidate as intended in Article 34 paragraph (1) is consolidator that is a business entity that has been approved as the party to consolidate goods from Head of Customs Office.
(2) To obtain approval as a consolidator as intended in paragraph (1), the entrepreneur submits an application to the Head of Customs Office by using the sample format as stated in Attachment XI that is an integral part of this Ministerial Regulation.
(3) Approval as intended in paragraph (1) is given in case of entrepreneur has met the following requirements:
(1) Consolidator as intended in Article 35 paragraph (1) notify the consolidation of the goods to be released from Free Zone in the PKB and submit it to Customs Office of loading.
(2) The Customs Office of loading that uses Customs PDE system for customs service, submission of PKB as intended in paragraph (1) is done by using Customs PDE system.
(3) The Customs Office of loading that does not use Customs PDE system for customs service system, submission of PKB as intended in paragraph (1) is done by using the writing form.
(4) PKB as intended in paragraph (1) is printed in to:
(5) The printout of PKB that got registration number and date is:
(1) Goods of origin outside of Customs Area may be released for a certain purpose within certain period from Free Zone to other place within the Customs Area after obtaining permission from the Head of Customs Office.
(2) Releasing as intended in paragraph (1), can only be done by entrepreneur for goods related to its business activities in the form of machinery or equipment for:
(3) On the releasing as intended in paragraph (2) a, the entrepreneur should:
(4) On the Releasing as intended in paragraphs (2) b and c, the entrepreneur must submit a guarantee of import duty should be paid, plus PPN, and Article 22 Income Tax.
(5) On the releasing as intended in paragraph (1), the entrepreneur shall submit PPFTZ-01.
(6) Releasing as intended in paragraph (1) is granted for a period not exceeding 12 (twelve) months from the date of PPFTZ-01.
(7) In case of goods as intended in paragraph (1) is not entered back to Free Zone within the period as intended in paragraph (6), Head of Customs Office in the Free Zone directly liquefied the guarantees as intended in paragraph (3) b and paragraph (4), and impose administrative fine of 100% (one hundred percent) from import duty should be paid.
(8) The procedure for settlement of goods releasing as intended in paragraph (1) is conducted in according to the provision as stated in Attachment XII that is an integral part of this Ministerial Regulation.
(1) Submission of PPFTZ-01, PPFTZ-02, and/or PPFTZ-03 to the Customs Office that applies Customs PDE system is through Customs PDE system.
(2) PPFTZ-01, PPFTZ-02, and/or PPFTZ-03, customs supplementary documents and proof of payment of import customs duty, excise, and tax or proof of payment of export levy shall be submitted to Official at Customs Office where the entry or release of goods.
Submission of PPFTZ-01, PPFTZ-02, and PPFTZ-03 to the Customs Office, conducted for each entry of goods after the Inward Manifest delivered by Carrier got registration number and date.
(1) PPFTZ-01 for destination outside of Customs Area is submitted by entrepreneurs to the Customs Office of loading with the following conditions:
(2) PPFTZ-01 or PPFTZ-02 for destination of other place within the Customs Area, other Free Zone, TPB, and Special Economic Zone, is submitted by entrepreneurs to the Customs Office of loading before the goods entered into Customs Zone.
(1) PPFTZ-01, PPFTZ-02, or PPFTZ-03 is submitted through Customs PDE system, the print out of PPFTZ-01, PPFTZ-02, or PPFTZ-03, and supplementary documents should be submitted to Official at the Customs Office within:
(2) In case of releasing of goods from Free Zone to outside of Customs Area is done Physical Checking, print out of PPFTZ-01 and the supplementary documents should be submitted to Customs Official at the Customs Office prior to the Physical Checking.
(1) On the goods entered to Free Zone from outside of Customs Area, other Free Zone, TPB, or Special Economic Zone conducted Document Checking.
(2) In certain case, on the goods entered to Free Zone from outside of Customs Area, Other Free Zone, TPB, or Special Economic Zone, Physical Checking can be done.
(1) Any goods will be released from Free Zone to the outside of Customs Area, Other Free Zone, TPB, or Special Economic Zone conducted Document Checking.
(2) In certain case, the goods will be released from the Free Zone to outside of Customs Area, other Free Zone, TPB, or Special Economic Zone, Physical Checking can be done.
(3) On the goods will be released from Free Zone to other place within the Customs Area conducted customs checking.
(4) Customs checking as intended in paragraph (3) include Document Checking and Physical Checking.
(5) Customs checking as intended in paragraph (4) carried out selectively.
(1) Document Checking as intended in Article 42 paragraph (1) and Article 43 paragraph (1) conducted by the Official and/or through service computer system.
(2) Document Checking through the service computer system done to ensure complete filling PPFTZ-01 and PPFTZ-02.
(3) Document Checking by Official done to ensure that PPFTZ-01-02 and PPFTZ properly notified and complementary customs documents required in accordance with specified requirements.
(4) Document Checking by Official as intended in paragraph (3) is a follow-up from of the Document Checking through service computer system as intended in paragraph (2).
(5) Based on the results of the checking as intended in paragraph (4), Official determines rate and/or Customs value and the export levy calculation.
(6) Official only responsible for determination of rate and/or Customs value and the calculation of export levy as intended in paragraph (5).
(7) On the entry of goods to Free Zone from other place within the Customs Area, are exempt from document checking as intended in paragraph (1).
(8) Determination of rates and/or Customs value and the calculation of export levy as intended in paragraph (5) is made in according to the regulation in the fields of customs.
To goods entered to Free Zone or will be released from Free Zone, excluding for goods will be entered to Free Zone from other place within the Customs Area, Physical Checking can be done by Official.
Physical Checking on the entry of goods to the Free Zone from outside of Customs Area, other Free Zone, Special Economic Zone, and TPB is done in case of:
(1) Physical Checking on the releasing of goods from Free Zone to the outside of Customs Area is done in case of:
(2) Physical Checking on the releasing of goods from Free Zone to TPB, Special Economic Zone, or other Free Zone is done in case of issued Intelligent Result Note.
Physical Checking on the releasing of goods from Free Zone to other place within the Customs Area is done in case of:
(1) Entrepreneur who releases goods from Free Zone or to enter goods to Free Zone that Checking Physical is performed, shall:
(2) In case of entrepreneur does not comply with the provisions as intended in paragraph (1), Physical Checking can be done by the Official on the risk and cost of the entrepreneur.
(3) At the request of entrepreneur or its proxy, the period as intended in paragraph (1) b can be extended not more than 2 (two) working days if the it can give the reason on the reason can not be done Physical Checking.
(4) For the implementation of Physical Checking as intended in paragraph (1), TPS entrepreneur must provide the necessary technical assistance on the cost of entrepreneurs.
(1) Physical checking can be performed at the Customs Zone or other place in outside of the Customs Zone with the permission of Head of Customs Office or appointed official.
(2) In case of Physical Checking on the goods will be removed from Free Zone performed as randomly assigned or Intelligent Result Note is issued, Physical Checking done at Customs Zone.
(3) Approval of Physical Checking of goods in other places in outside of the Customs Zone as intended in paragraph (1) also as a permit to hoard goods in the warehouse or the piling field owned by the said entrepreneur.
(4) Procedures for Physical Checking of goods in other places outside of the Customs Zone as intended in paragraph (1) conducted in according to the provision as stated in Attachment XIII that is an integral part of This Regulation of the Minister of Finance.
(1) Physical checking is started if the entrepreneur or its proxy:
(2) The provisions as intended in paragraph (1) do not apply in case of Position Checking is done.
(1) Physical checking carried out based on the Physical Checking which includes Checking Physical level of 30% (thirty percent) and Physical Checking level of 100% (one hundred percent).
(2) The Physical Checking level of 30% (thirty percent) as intended in paragraph (1) made in case of Physical Checking randomly assigned.
(3) The Physical Checking 100% (one hundred percent) as intended in paragraph (1) made in case of Physical Checking other than randomly assigned.
In case of goods to be carried Physical Checking in bulk form, following provision shall apply:
(1) At the request of the entrepreneur, Physical Checking of packaged goods in refrigerated container can be done:
(2) Head of Customs Office or appointed official checks to decide place for Physical Checking as intended in paragraph (1).
(1) To determine the number of goods is loaded to transportation means through pipeline performed the examination at the time of loading or unloading based on the results of the measuring instruments under the supervision of Directorate General of Customs and Excise.
(2) In case of pipeline or transmission network directly to the outside of Customs Area from Free Zone or directly from outside of Customs Area to Free Zone, Physical Checking of goods based on the measurement results of last measurement place in the Free Zone.
(3) On the goods will be released from the Free Zone that Physical Checking is done in outside of Customs Zone must be done supervision of stuffing and sealing of the container or packaging of goods.
Official has responsibility for the amount and type of goods are carried Physical checking and is not has responsibility for goods not carried Physical Checking.
The procedure for Document Checking and Physical Checking carried out in accordance with the provisions of regulation on the customs checking.
(1) For the fulfillment of state finances right and the provision on the entry to Free Zone or releasing from Free Zone, Official conduct a checking of rates and Customs value of notification.
(2) Checking as intended in paragraph (1) is processed within a maximum period of 30 (thirty) days from the date of customs registration Notification.
(3) Provisions on the procedures for the checking of rates and Customs value as intended in paragraph (1) are implemented in accordance with the provisions of regulation on the tariff and Customs value.
(1) Customs value for calculating import duty and tax in the framework of the entry of goods from outside of Customs Area to Free Zone is the transaction value of the goods.
(2) Customs value for calculating import duty and tax in the framework of the entry of goods from Free Zone to another Free Zone, TPB, or Special Economic Zone to Free Zone is the Customs value of goods from outside of Customs Area that are entered to other Free Zone, TPB, or Special Economic Zone.
(3) Customs value for calculating import duty and Article 22 Income Tax in the framework of releasing goods from Free Zone is the customs value when goods from outside of Customs Area are entered into Free Zone as intended in paragraphs (1) and (2).
(4) In case of Customs value as intended in paragraph (1) can not be determined based on the value of the transaction, Customs value is determined by a hierarchy based on the transaction value of identical goods, the transaction value of similar goods, deductive methods, computational methods or procedures for reasonable and consistent.
(5) Provisions on the procedure for calculation of Customs value is implemented in accordance with the provisions of the regulation governing the determination of Customs value.
(1) Classification and the imposition of import duty rates for import duty and tax calculation in the framework of the entry of and releasing to and from Free Zone based in Indonesia Customs Tariff Book (BTKI).
(2) In case of changes in those provisions to the classification system and the imposition of import duty rates are different with Indonesia Customs Tariff Book (BTKI), use the provisions on the changing of the classification system and the imposition of import duty rate.
(3) The provisions on the classification system and the imposition of import duty rates applicable when Customs Notification get registration number and date at the Customs Office.
(1) The basis for calculating state levies on releasing of goods or raw materials from outside of Customs Area to other place within the Customs Area are as follows:
(2) The basis for calculating state levies on releasing of goods or raw materials from outside of Customs Area to another Free Zone is as follows:
(3) If the imposition of import duty rates as intended in paragraph (1) a for raw materials is higher from the imposition of import duty rates for production result of Free Zone, the import duty is calculated based on the imposition of import duty rate of Free Zone production result when PPFTZ-01 was registered and Customs value at the time of entry of raw materials to Free Zone.
(1) Payment of import duty, export levy, Article 22 Income Tax, Excise, and/or administrative sanctions such as fines carried out by using the Customs, Excise, and Tax Payment Receipt (SSPCP) and shall be accompanied by PPFTZ-01, PPFTZ-02, or determination letter.
(2) Payments of PPN is made by using the Tax Payment Letter (SSP).
(1) Documents to be used as a basis for payment as intended in Article 62 paragraph (1) include Customs Notification for the entry of goods to Free Zone, Customs Notification on the releasing of goods from Free Zone, Excise documents, or letter of determination.
(2) The form, content, and instructions to fill Customs, Excise, and Tax Payment Receipt (SSPCP) according to the regulation governing procedure of payment and deposit of state revenues.
(1) Payment of import duty, and Article 22 Income Tax as intended in Article 62 paragraph (1) is made by cash payment or periodic.
(2) Payment of export levy, Excise, and administrative sanctions such as fines as intended in Article 62 paragraph (1) is made by cash payment.
(3) Payment of import duty, and Article 22 Income Tax, regularly given only to entrepreneurs who:
(4) Cash payment as intended in paragraph (1) must be done no longer than registration of Customs Notification.
(5) periodical payments as intended in paragraph (1) shall be made no later than the end of each month after the month of PPFTZ-01 registration, provided that:
(6) Calculation of import duty, Excise, and/or Article 22 Income Tax as intended in paragraph (1) for the payment is made in cash, use the Import Duty Calculation Basis Value (NDPBM) established by the Minister that is effective at the time of payment.
(7) The basis for the imposition of PPN as intended in Article 62 paragraph (2) is:
(8) Calculation of import duty, Excise, and/or Article 22 Income Tax as intended in paragraph (1) that the payment is made periodically, by using the Import Duty Calculation Basis Value (NDPBM) established by the Minister that is effective at the time PPFTZ-01 to release of goods from Free Zone to other place within the Customs Area get registration number and date.
(9) To get payment of import duty, and Article 22 Income Tax on a regular basis facility, the entrepreneur files an application to the Head of Customs Office.
(10) On the application as intended in paragraph (9), Head of Customs Office gives approval or rejection.
(11) In case the application as intended in paragraph (9) is approved, Head of Customs Office shall issue a decision.
(12) In case the application as intended in paragraph (9) is rejected, Head of Customs Office informed rejection with the reasons of rejection.
(13) Entrepreneur who does not fulfill the periodic payment obligation as intended in paragraph (5), in addition to pay its obligations shall also apply:
Manner of payment of import duty, export levy, PPN, Article 22 Income Tax, and/or Excise, as well as administrative sanctions such as fines carried out in accordance with the regulations on the payment and deposit of state revenues.
(1) Goods subject to the provisions of the ban are forbidden to:
(2) The entry of goods from outside of Customs Area to Free Zone, the provisions of the restrictions do not apply, unless specifically technical agencies deliver to the Minister to enforce the restrictions relating to:
(3) Submission of specifically as intended in paragraph (2) performed by the technical agency that would have imposed restrictions in other place within the Customs Area by submitting a list that includes:
(4) Releasing goods originating from outside of Customs Free Zone Area to other place within the Customs Area must comply with the restrictions set by the technical agency in case of at the time of the entry of such goods from outside of Customs Area to Free Zone:
(5) Compliance provisions of restriction on the releasing of goods originating outside the Customs Area from Free Zone to other place within Customs Area by entrepreneur who releases the goods from Free Zone.
(6) Monitoring of the entry and releasing of banned and/or restricted goods to and from Free Zone carried out in accordance with the regulations concerning the supervision on the import or export of banned and/or restricted goods.
(7) Checking to comply with banned and/or restriction made by:
(1) Releasing of goods from Customs Zone to be entered to Free Zone can be done after obtaining approval from Official and/or service computer system.
(2) The entry of goods into the Customs Zone to be released from Free Zone shall be implemented after obtaining approval from Official and/or service computer system.
(3) The procedure for release of goods from Customs Zone to be entered to Free Zone shall be implemented in accordance with the provisions as stated in Attachment XIV that is an integral part of this Ministerial Regulation.
(4) The procedure for the entry of goods into the Customs Zone to be released from Free Zone is carried out in according to the provisions as stated in Attachment XV that is an integral part of this Ministerial Regulation.
(1) Entry of Motorized Vehicle to Free Zone can be done from:
(2) The number and types of Motorized Vehicle entered from outside of Customs Area to Free Zone set by Zone Management Board.
(3) Releasing of Motorized Vehicle can be made from Free Zone to:
(4) The releasing of Motorized Vehicle as intended in paragraph (3) c, is as follows:
(5) On the Motorized Vehicle from outside of Customs Area has been entered to Free Zone before this Ministerial Regulation comes into force, shall apply the provisions as intended in paragraph (4) b.
(6) Entry of Motorized Vehicle from outside of Customs Area to Free Zone that do not comply with the provisions as intended in Article 21 paragraph (1), shall be re-export to the outside of Customs Area.
(7) The procedure for re-export Motorized Vehicle as intended in paragraph (5) is implemented in accordance with the provisions of the releasing of goods from Free Zone to the outside of Customs Area.
(1) Any entry of Motorized Vehicle to Free Zone and releasing Motorized Vehicle from Free Zone to other place within the Customs Area do Document Checking and Physical Checking.
(2) Physical checking of goods carried on:
(3) Physical checking of goods as intended in paragraph (1) conducted by Official with the 100% (one hundred percent) Physical Checking.
(1) On the entry of Motorized Vehicle to Free Zone from outside of Customs Area, is issued SKPKB-01.
(2) On the entry of Motorized Vehicle to Free Zone from TPB, is issued SKPKB-02A.
(3) On the entry of Motorized Vehicle to Free Zone from Other Free Zone, is issued SKPKB-02B.
(4) On the entry of Motorized Vehicle to Free Zone from Special Economic Zone, is issued SKPKB-02C.
(5) On the entry of Motorized Vehicle to Free Zone from other place within the Customs Area, is issued SKPKB-03.
(6) On the releasing of Motorized Vehicle from Free Zone to other place within the Customs Area, is issued Form FTZ.
(7) The form and content of SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03, and Form FTZ use the sample format as stated in Attachment XVI, Attachment XVII, Attachment XVIII, Attachment XIX, Attachment XX, and Attachment XXI that are integral parts of this Ministerial Regulation.
SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03, and Form FTZ are issued by the Head of Customs Office or appointed official.
(1) SKPKB-01 is issued based on application from entrepreneur by attaching PPFTZ-01 and Goods Releasing Approval Letter.
(2) SKPKB-02A is issued based on application from entrepreneur by attaching PPFTZ-02 and Goods Releasing Approval Letter.
(3) SKPKB-02B is issued based on application from entrepreneur by attaching:
(4) SKPKB-02C is issued based on application from entrepreneur by attaching PPFTZ-02 and Goods Releasing Approval Letter.
(5) SKPKB-03 is issued based on application from entrepreneur by attaching PPFTZ-03 and Goods Releasing Approval Letter.
(6) Form FTZ is issued based on application from entrepreneur by attaching PPFTZ-01 and Goods Releasing Approval Letter.
(1) Each unit Motorized Vehicle is issued 1 (one) SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03 or Form FTZ.
(2) SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03, or Form FTZ each made in 5 (five) sheets for:
(3) SKPKB-01 is made in F4 size paper and red emblem of the Ministry of Finance and text of "Directorate General of Customs and Excise" grew replication in color.
(4) SKPKB-02A is made in F4 size paper and yellow emblem of the Ministry of Finance and text of "Directorate General of Customs and Excise" grew replication in color.
(5) SKPKB-02B is made in F4 size paper and white emblem of the Ministry of Finance and text of "Directorate General of Customs and Excise" grew replication in color.
(6) SKPKB-02C is made in F4 size paper and brown emblem of the Ministry of Finance and text of "Directorate General of Customs and Excise" grew replication in color.
(7) SKPKB-03 is made in F4 size paper and blue emblem of the Ministry of Finance and text of "Directorate General of Customs and Excise" grew replication in color.
(8) Form FTZ is made in F4 size paper and a green emblem of Ministry of Finance and text of "Directorate General of Customs and Excise" grew replication in color.
(1) SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03, and FTZ form are provided by the Directorate General of Customs and Excise.
(2) Director General or appointed official supervises the administration of SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03, and FTZ Form.
(1) Entry of transportation means from other place within the Customs Area to Free Zone for the purpose of re-released from Free Zone to other place within the Customs Area, and re-releasing of transportation means from other place within the Customs Area from Free Zone shall be exempt from obligation:
(2) Transportation means as intended in paragraph (1) is a Motorized Vehicle of land transport used for transporting of goods and/or person from Free Zone to other place within the Customs Area or other Free Zone, and from other place within the Customs Area or Other Free Zone to Free Zone.
(3) The provisions as intended in paragraph (1) is given in case of Motorized Vehicle as transportation means have a Motorized Vehicle registration from the Republic of Indonesia Police in other place within the Customs Area.
(1) Goods are carried by Passenger and Crew of transportation means, consists of:
(2) Official has the authority to specify the goods carried by passengers and crew of transportation means as Trading Goods.
(1) Any personal goods of Passenger in the form of excisable goods brought from outside of Customs Area to Free Zone be given exemption of import duty, excise, and no subject to tax in the framework of imports for each adult person with a maximum of:
(2) against personal belonging of Crew of Transportation Means in the form of excisable goods brought from outside of Customs Area to Free Zone, granted exemption of import duty, Excise, and not subject to tax in the framework of the import with a maximum of:
(3) In case of tobacco products as intended in paragraph (1) a or paragraph (2) a more from 1 (one) type, the exemption of import duty, Excise, and no subject to tax in the framework of imports is equivalent to the ratio of the number of each type of tobacco.
(4) In case of personal belonging of Passenger or personal belonging of Crew of transportation means exceeding the amount as intended in paragraph (1) or paragraph (2), the excess excisable goods are directly destroyed by Official with or without the presence Passenger or Crew of Transportation Means concerned.
(5) On the personal belonging of Passenger or personal belonging Crew of Transportation Means brought from outside of Customs Area to Free Zone other than in the form of excisable goods as intended in paragraph (1) and paragraph (2) granted import duty exemption.
(1) Passenger and Crew of transportation means shall notify to the Official the goods are brought from outside of Customs Area to Free Zone.
(2) Notification as intended in paragraph (1) delivered orally by Passenger or Crew of transportation Means by picking a red line or green line.
(3) By selecting the red line, Passenger or Crew of transportation means notify that they bring goods in the form of:
(4) By selecting the green line passengers or crew of transportation means they do not carry goods as intended in paragraph (3).
(5) Trading Goods carried by Passenger and Crew of transportation means settled by the Passenger and Crew of transportation means, the entrepreneur owner of Trading Goods or its proxies, by using PPFTZ-01.
(6) The entry of Trading Goods as intended in paragraph (5) is settled in accordance with the general provisions on the entry of goods from outside of Customs Area to Free Zone.
(1) Passenger and Crew of transportation means shall notify to Official the Trading Goods brought from other place within Customs Area, Other Free Zone, TPB, Special Economic Zone to Free Zone.
(2) Trading Goods carried by Passenger and Crew of transportation means settled by the Passenger and Crew of transportation means, Trading Goods owners or their proxies, by using PPFTZ-02 or PPFTZ-03.
(3) The entry of Trading Goods as intended in paragraph (2) settled in accordance with the provisions on the entry of goods from other place within the Customs Area, Other Free Zone, TPB, Special Economic Zone to Free Zone.
(1) Passenger and Crew of transportation means shall notify the goods to be brought from Free Zone outside of the Customs Area to Official in case of goods are:
(2) Goods as intended in paragraphs (1) a, b, d, e, and f be settled by the Passenger and Crew of transportation means, the entrepreneur owner of the goods or their proxies, by using PPFTZ-01.
(3) Goods as intended in paragraph (1) c shall be settled in according to provisions of regulation that governs on the bring cash money and other payment instrument.
(4) Releasing of goods as intended in paragraph (2) is settled in accordance with the provisions of the release of goods from Free Zone to the outside of Customs Area.
(1) Any personal belongings of Passenger and personal belonging of Crew of Transportation Means that originally brought to Free Zone from other place within the Customs Area, Other Free Zone, TPB, and Special Economic Zone and then taken back to other place within the Customs Area, granted exemption of import duty and is not collected tax in the framework of the import.
(2) against personal belonging of Passenger and personal belonging of Crew of Transportation Means to be used during their stay in other place within the Customs Area, Other Free Zone, TPB, and Special Economic Zone and will be brought back at the time of Passenger and Crew of transportation means go to Free Zone is given exemption of import duty and not subject of tax in the framework of the import.
(3) In addition to import duty exemption as intended in paragraphs (1) and (2), import duty exemption granted to the personal belonging of Passenger and personal belonging of Crew of Transportation Means to limit of Customs value and/or a certain amount.
(4) The personal belonging of Passenger as intended in paragraph (3) with a maximum Customs value FOB USD 250.00 (two hundred and fifty U.S. dollars) per person or FOB USD 1,000.00 (one thousand U.S. dollars) per family for each trip, given the exemption of import duty and not collected tax in the framework of the import.
(5) In case of personal belonging of Passenger exceeds Customs value as intended in paragraph (4), the excess is charged import duty and tax in the framework of import.
(6) In addition to the exemption of import duty and not collected tax in the framework of import as intended in paragraph (4), personal belonging of Passenger that is excisable goods, is granted exemption of import duty, Excise, and not subject to tax in the framework of imports for each mature person with a maximum of:
(7) On the personal belonging of Crew of Transportation Means to be released from Free Zone to other place within the Customs Area, Other Free Zone, TPB, and Special Economic Zone with the maximum Customs value FOB USD 50.00 (fifty U.S. dollars) per person for each trip, is granted import duty exemption and not subject to tax in the framework of import.
(8) In case of personal belonging of Crew of Transportation Means with Customs value exceeds the limits as intended in paragraph (7), the excess is charged import duty and tax in the framework of the import.
(9) In addition to the exemption of import duty and not subject to tax in the framework of the import as intended in paragraph (7), on the personal belonging of Crew of Transportation Means that are excisable goods, are granted exemption of import duty, Excise and not subject to tax in the framework of imports with maximum amount of:
(1) Passenger and Crew of transportation means shall notify the goods are brought from Free Zone to other place within the Customs Area, Other Free Zone, TPB, and Special Economic Zone to Official.
(2) Notification as intended in paragraph (1) delivered orally by Passenger or Crew of Transportation Means by picking a red line or green line.
(3) In case of Passenger or Crew of Transportation Means choosing the red line, Passenger or Crew of Transportation Means telling that they are bringing goods in the form:
(4) In case of Passenger or Crew of Transportation Means choosing the green line, Passenger or Crew of Transportation Means telling that they do not carry goods as intended in paragraph (3).
(5) Trading Goods carried by Passenger and Crew of transportation means settled by the Passenger and Crew of transportation means, entrepreneur owners of Trading Goods or their proxies, by using PPFTZ-01 or PPFTZ-02.
(6) Releasing of Trading Goods as intended in paragraph (3) b shall be settled in accordance with the provisions of the releasing of goods from Free Zone to other place within the Customs Area, Other Free Zone, TPB, and Special Economic Zone.
(1) Any personal belonging of Passenger and personal belonging of Crew of Transportation Means that is subject to import duty and tax in the framework of import as intended in Article 81 paragraphs (5) and (8), Official determines rates and Customs value.
(2) Determination of rates and Customs value as intended in paragraph (1) is done by issuing Determination of Payment of Import duty, Excise, and/or Tax (SPPBMCP).
(3) The procedure for settlement of carried goods by passengers or Crew of Transportation Means which have been notified to Official as intended in article 79 paragraph (1), and Article 82 paragraph (1) carried out in accordance with the provisions of import of goods carried by Passengers and Crew of Transportation Means.
(4) The procedure for settlement of carried goods by passengers or Crew of Transportation Means which have been notified to Official as intended in Article 80 paragraph (1) carried out in accordance with the provisions of settlement of export goods carried by Passenger and Crew of Transportation Means.
(1) Entry and releasing of Delivery Goods to and from Free Zone is done through the postal operator.
(2) Postal operator as intended in paragraph (1) is a courier service company and the appointed postal operator.
(3) Appointed postal operator as intended in paragraph (2) is the post organizer that is assigned by the government to provide international services as set forth in the Universal Postal Union (UPU).
(4) In case of Delivery Goods as intended in paragraph (1) is a Trading Goods and FOB value exceeds USD 1,500 (one thousand five hundred U.S. Dollars), Customs Obligation is settled by entrepreneur who has obtained business licenses from Zone Management Board by using PPFTZ-01, PPFTZ-02, or PPFTZ-03.
(5) In case processing of PPFTZ-01, PPFTZ-02, or PPFTZ-03 as intended in paragraph (4) is not conducted by itself, entrepreneur can give proxy to Customs Settlement Service Provider (PPJK).
(1) On the Delivery Goods which have been received from Carrier, Postal Operator as intended in Article 84 paragraph (2) conducts further details on the BC 1.1 post for each recipient Delivery Goods, by apply changing of BC 1.1 without the approval of Head of Customs Office.
(2) In case of further details on the BC post 1.1 as intended in paragraph (1) filed by the determined postal operator as intended in Article 84 paragraph (3), BC 1.1 that is submitted at least should contain data elements:
(3) On the application of changes of the BC 1.1 post as intended in paragraphs (1) and (2), Official in charge of administration makes changes of BC post 1.1 manifest.
(1) Any Delivery Goods in the form of excisable goods will be entered from outside of Customs Area to Free Zone be given exemption of import duty, Excise, and tax in the framework of the import for each recipient address with a maximum of:
(2) In case of tobacco products as intended in paragraph (1) a is more than 1 (one) types, exemption of import duty and Excise is equivalent to the ratio of the number of each type of tobacco.
(3) In case of Delivery Goods exceed the amount as intended in paragraph (1), the excess excisable goods is directly destroyed by Official with or without the presence postal operator concerned.
(4) The Delivery Goods from outside of the Customs Area to Free Zone beside excisable goods as intended in paragraph (1) will be granted import duty exemption.
(1) Delivery Goods will be released from Customs Zone or other place as intended in Article 15 paragraph (2) to be entered to Free Zone, the postal operator as intended in Article 84 paragraph (2) delivers to the Official who handle Delivery Goods services at Customs Office where the settlement of customs duty, postal document in the form of CN-22/CN-23 or Goods Sending Document at least contain the data elements:
(2) Exempted from the provisions as intended in paragraph (1) for Delivery Goods are delivered by the appointed postal operator as intended in Article 84 paragraph (3), in the form of:
(3) On Delivery Goods as intended in paragraph (2) to be released from Customs Zone or other place as intended in Article 15 paragraph (2) to be entered to Free Zone, the appointed postal operator as intended in Article 84 paragraph (3) shall them to the Official who handle Delivery Goods service.
(4) Submission of post documents in the form of CN-22/CN-23 of Goods Sending Document or as intended in paragraph (1) can be performed before and after the Delivery Goods are piled at the TPS or other place as intended in Article 15 paragraph (2).
(5) In case based on postal documents in the form of CN-22/CN-23 or Goods Sending Documents that are submitted as intended in paragraph (1), Delivery Goods are the goods of:
(6) Releasing Delivery Goods from Customs Zone to be entered to Free Zone as intended in paragraphs (5) a and b, is carried out in accordance with the provisions on the releasing of goods originating from Customs Area from outside of Customs Zone to be included to Free Zone.
(1) In case based on a post document in the form of CN-22/CN-33 or Goods Sending Document that is submitted as intended in Article 87 paragraph (1), Delivery Goods are the goods:
(2) Customs checking as intended in paragraph (1) covers Physical Checking and Document Checking.
(3) Physical Checking of Delivery Goods as intended in paragraph (2) performed in case of:
(4) Physical Checking of Delivery Goods as intended in paragraph (2) shall:
(5) Physical Checking by Official as intended in paragraph (4) b shall be conducted in case of:
(6) Physical Checking as intended in paragraph (4) is performed with the presence of the postal operator concerned.
(1) Delivery Goods have been delivered to the Official who handle Delivery Goods services as intended in Article 87 paragraph (3), will be performed checking through an electronic scanner by the Official who handles Delivery Goods service.
(2) In case of based on an electronic scanner display as intended in paragraph (1) there is no strong probability that the Delivery Goods:
(3) In case of based on an electronic scanner display as intended in paragraph (1) there is a strong probability that the Goods Delivery:
(1) In case of Delivery Goods as intended in Article 87 paragraph (1) or paragraph (2):
(2) Official who handle Delivery Goods service records the approval of releasing goods as intended in paragraph (1) in the Customs Record Book by using the sample format as stated in Attachment XXII that is an integral part of this Ministerial Regulation.
(1) Releasing of Delivery Goods from other place within the Customs Area and Other Free Zone to be entered to Free Zone after getting the approval of the Official that handle Delivery Goods service with sign/seal on the packaging of Delivery Goods.
(2) Official who handle Delivery Goods service records approval of releasing goods as intended in paragraph (1) in the Customs Record Book as intended in Article 90 paragraph (2).
(3) In case of Delivery Goods are goods with a Customs value exceeds the FOB USD 1,500 (one thousand five hundred U.S. Dollars), Delivery Goods shall be the consignee:
(1) Delivery Goods will be released from the Free Zone to other place within the Customs Area, are given exemption of import duty and not subject to tax in the framework of the import with customs value maximum FOB USD 50.00 (fifty U.S. Dollars) per person per submissions.
(2) Collection of import duty and tax in the framework of import on the Delivery Goods that exceeded the limit of customs value as intended in paragraph (1), carried out in accordance with the provisions that govern Delivery Goods.
(1) Delivery Goods will be released from the Free Zone to other place within the Customs Area through Postal Operator shall be notified by sender of Delivery Goods to the Official through the postal operator as intended in Article 84 paragraph (2).
(2) Notification as intended in paragraph (1) is made by submitting:
(4) On the notification as intended in paragraph (2) b, Official conducts customs checking.
(5) Customs checking as intended in paragraph (4) are Physical Checking and Document Checking.
(6) Physical Checking on the Delivery Goods as intended in paragraph (5) do:
(7) Physical Checking by Official as intended in paragraph (6) b shall be conducted in case of:
(8) Physical Checking as intended in paragraph (6) performed in the presence of the postal operator concerned.
(1) In case of Delivery Goods has been delivered Goods Sending Document as intended in Article 93 paragraph (2) b:
(2) Determination of rates and Customs value as intended in paragraph (1) is done by issuing Determination of Import duty, Excise, and/or Tax Payment (SPPBMCP).
(3) On the SPPBMCP is issued as intended in paragraph (2), Official which handles Delivery Goods services issues Releasing Goods Approval Letter after:
(4) In case of Delivery Goods as intended in paragraph (1) has value does not exceed the customs value that get import duty exemption, Official which handles Delivery Goods services approves releasing of goods by sign/seal on the packaging of Delivery Goods.
(5) Official who handles Delivery Goods service record approval of Releasing of goods as intended in paragraph (3) in the Customs Record Book as intended in Article 90 paragraph (2).
(1) On the Delivery Goods will be released from the Free Zone to other Free Zone shall be notified by sender of Delivery Goods to the Official through the postal operator as intended in Article 84 paragraph (2) by using the Goods Sending Documents, which shall at least contain the data elements:
(2) Sending document as intended in paragraph (1) is a Customs Notification.
(3) Based on Goods Sending Document as intended in paragraph (2), Official conduct customs checking.
(4) Customs checking as intended in paragraph (3) are the Physical Checking and Document Checking.
(5) Physical Checking on the Delivery Goods as intended in paragraph (4) in conducted in case of:
(6) Physical Checking on the Delivery Goods as intended in paragraph (5) shall be done:
(7) Physical Checking by Official as intended in paragraph (6) b shall be conducted in case of:
(8) Physical Checking as intended in paragraph (6) is performed in the presence of the postal operator concerned.
(1) In case of Delivery Goods that has been Goods Sending Documents as intended in Article 95 paragraph (1) that customs value exceeds the FOB USD 1,500 (one thousand five hundred U.S. Dollars), Official who handles Delivery Goods Services notify the sender of Delivery Goods by post operator as intended in Article 84 paragraph (2) to tell the sender of Delivery Goods to submit PPFTZ-02.
(2) In case of Delivery Goods as intended in paragraph (1) have value does not exceed the customs value FOB USD 1,500 (one thousand five hundred U.S. Dollars), Official who handles Delivery Goods services approves releasing of good by put sign/seal on the packaging of Goods Delivery.
(3) Official who handles Delivery Goods service records the approval of releasing goods as intended in paragraph (3) in the Customs Record Book as intended in Article 90 paragraph (2).
(1) Settlement of Delivery Goods will be released from Free Zone to TPB be implemented in accordance with the provisions of Releasing Goods from Free Zone to TPB.
(2) Settlement of Delivery Goods will be released from the Free Zone to Special Economic Zone is implemented in accordance with the provisions of Releasing Goods from Free Zone to Special Economic Zone.
(1) On the Delivery Goods will be released from Free Zone to the outside of Customs Area, the sender of Delivery Goods shall notify to Official through the postal operator as intended in Article 84 paragraph (2) by using the Goods Sending Document that at least contain the data elements:
(2) Goods Sending Document as intended in paragraph (1) is a Customs Notification.
(3) Based on Goods Sending Document as intended in paragraph (1), Official conduct customs checking.
(4) Customs checking as intended in paragraph (3) are the Physical Checking and Document Checking.
(5) Physical Checking of the Delivery Goods as intended in paragraph (4) is conducted in case of:
(6) Physical Checking of Delivery Goods as intended in paragraph (5) shall be done:
(7) Physical Checking by Official as intended in paragraph (6) b shall be conducted in case of:
(8) Physical Checking as intended in paragraph (6) performed in the presence of the postal operator concerned.
(1) In case of Delivery Goods has been delivered Goods Sending Document as intended in Article 98 paragraph (1) exceeds the customs value FOB USD 1,500 (one thousand five hundred U.S. Dollars), Official who handles Delivery Goods service notify the sender by the postal operator as intended in Article 84 paragraph (2) to tell the sender of Delivery Goods to submit PPFTZ-01.
(2) In case of Delivery Goods as intended in paragraph (1) have value does not exceed the customs value FOB USD 1,500 (one thousand five hundred U.S. Dollars), Official who handles Delivery Goods services giver approval for goods releasing.
(3) Official who handles Delivery Goods records approval of good releasing as intended in paragraph (3) in the Customs Record Book as intended in Article 90 paragraph (2).
(1) To be able to fulfill Customs Obligations in the Free Zone, Entrepreneurs are obliged for customs registration.
(2) Customs registration as intended in paragraph (1) is made to the Directorate General of Customs and Excise.
(3) The procedure for customs registration as intended in paragraph (1) is implemented in accordance with the provisions of regulation that governs Technical Guidelines on the Implementation of Customs Registration in Free Trade Zone and Free Port.
(1) Entry and/or release of returnable package to Free Zone be carried out by the entrepreneur after obtaining approval from Head of Customs Office.
(2) On the entry and release of returnable package as intended in paragraph (1) exempted from the provisions to submit Customs Notification as intended in Article 23 and Article 33.
(3) Procedure for the entry and release of returnable package to and from Free Zone as intended in paragraph (1) is made in according to the provision as stated in Attachment XXIII that is an integral part of this Ministerial Regulation.
(1) Excisable goods from outside of Customs Area will be entered into Free Zone as consumer goods for the needs of the population in the Free Zone can be given Excise exemption.
(2) The entry of excisable goods as intended in paragraph (1) can only be done by entrepreneurs who have obtained business licenses from Zone Management Board and have the Excisable Goods Entrepreneur Number as importers.
(3) The entry of excisable goods as intended in paragraph (1) shall be conducted through the appointed ports or airports.
(4) The number and type of excisable goods as intended in paragraph (1) are entered to Free Zone is determined by Zone Management Board.
(1) Any excisable goods from Factory in other place within the Customs Area are entered to Free Zone as consumer goods for the needs of the population in the Free Zone can be given Excise exemption.
(2) The entry of excisable goods as intended in paragraph (1) can only be done by the Factory Entrepreneur in other place within the Customs Area.
(3) The entry of excisable goods as intended in paragraph (1) shall be conducted through the appointed ports or airports.
(4) The number and type of excisable goods as intended in paragraph (1) are entered to Free Zone is determined by Zone Management Board.
(1) Excisable goods of Factory products in Free Zone that will be used for the consumption needs of the population in the said Free Zone can be given Excise exemption.
(2) Releasing of excisable goods from Factory in the Free Zone for the consumption needs of the population in the said Free Zone as intended in paragraph (1) can only be done by the said Factory Entrepreneur.
(3) The number and type of goods excisable as intended in paragraph (1) is determined by the Zone Management Board.
(1) To get determination as intended in Article 102 paragraph (4), Article 103 paragraph (4), and Article 104 paragraph (3), entrepreneurs who have obtained business licenses from Zone Management Board and have the Excisable Goods Entrepreneur Number as importers, Factory Entrepreneurs in other place within the Customs Area, and Factory Entrepreneurs in Free Zone shall apply in writing to obtain a determination of the amount and type of excisable goods to e Zone Management Board with a copy to the Director General.
(2) Determination as intended in Article 102 paragraph (4), Article 103 paragraph (4), and Article 104 paragraph (3) is made by considering the reasonable needs and determined in the decree of Zone Management Board, which shall at least contain the data elements:
(3) The decree of Zone Management Board as intended in paragraph (2) that the copies are submitted to:
(1) Excisable goods in the form of tobacco or ethyl alcohol containing beverages which are a consumer goods for the needs of the population in the Free Zone as intended in Article 102, Article 103, and Article 104, which meets the following criteria:
(2) Excisable goods as intended in paragraph (1) shall be put the texts of "Special Free Zone" on the retail sales packaging.
(3) Writing "Special Free Zone" as intended in paragraph (2) made in an easy to tore font size, striking colors and are permanently integrated with retail sales packaging design of the said Excisable goods.
(4) Obligation to put texts as intended in paragraph (2) is the responsibility of:
(1) Excisable goods are produced in the Free Zone Factory will be released from the Free Zone to other place within the Customs Area, should pay Excise in accordance with the provisions of regulation that governs the payment of Excise, except for excisable goods are received facility of not subject to Excise or Excise exemption as governed by regulation in Excise.
(2) Settlement of Excise as intended in paragraph (1) is conducted by the said Factory Entrepreneur.
Excisable goods for the consumption needs of the population in the Free Zone can not be released from Free Zone.
(1) The procedure for piling, entry, releasing, and transportation of excisable goods in the Free Zone is in according the regulations in the fields of Excise.
(2) In certain case, entry and releasing of excisable goods to and from Free Zone shall be notified by using the CK-FTZ.
(3) CK-FTZ is used to protect transportation of excisable goods in the form of:
(4) CK-FTZ as intended in paragraph (2) is a supplementary document of PPFTZ.
(5) Transportation of excisable goods in the form of tobacco which was paid by sticking Excise tape, are exempt from the obligation to protect with CK-FTZ.
(6) The form, content, and direction for filling of CK-FTZ as intended in paragraph (1), use the sample format as stated in Attachment XXIV that is an integral part of this Ministerial Regulation.
(7) Procedure for settlement of CK-FTZ is in according to the provision as stated in Attachment XXV that is inseparable from this Ministerial Regulation.
(1) Head of Customs Office that supervises Factory monitors of the realization for releasing of excisable goods in according to the amount and type are determined by Zone Management Board.
(2) Entrepreneurs who have obtained business licenses from Zone Management Board will enter excisable goods from outside of Customs Area and Factory Entrepreneurs who get a decree from Zone Management Board, shall submit a report in writing to the Director General with attention to Director of Excise of the realization of the entry of excisable goods into Free Zone in the form of a recapitulation of CK-FTZ at least contain the data elements:
(3) Report as intended in paragraph (2) must be submitted each month at the latest on the 10th of the ensuing month.
(1) The entry of excisable goods that comes from other place within the Customs Area to Free Zone is not through appointed ports or airports shall be collect the excise.
(2) The entry of excisable goods into Free Zone that is not appropriate with the amount and type determined by the Zone Management Board, the exisable goods will be destroyed.
(3) Violations of the obligation of the provision to put text of "Special for Free Zone" on the packaging of retail sales, the excisable goods should pay the excise prior to release from Customs Zone.
In case of discovered the circulation of goods excisable with the words "Special Free Zone" in outside the Free Zone, are as follows:
Provisions concerning sanctions are set forth in the regulations on Excise remain in force in the Free Zone.
(1) The entry of goods from outside of Customs Area to Free Zone failing to comply with the provisions as intended in Article 21:
(2) Re-releasing or destruction of goods as intended in paragraphs (1) a and c, conducted under the supervision Zone Management Board and Directorate General of Customs and Excise.
(1) In case of goods are entered as intended in Article 114, including the criteria:
(2) Against the entry as intended in Article 114 which is the form of excisable goods of ethyl alcohol containing beverages, ethyl alcohol containing concentrates, and tobacco products, carried out the destruction.
(1) In case of bans and restrictions on goods that can not be utilized again as intended in Article 115 paragraph (1) a, the entrepreneur or carrier is responsible for the goods applied for re-releasing to the outside of the Customs Area to Head of Customs Office.
(2) Procedure for settlement of goods to be re-released as intended in paragraph (1) is implemented in accordance with the provisions of the release of goods from Free Zone to the outside of Customs Area.
(1) Any restrictions and limitations goods that can still be used are donated to the state as intended in Article 115 paragraph (1) b, defined as the Goods Become State's Property by the Head of Customs Office and recorded in Customs Record Book of Goods Become State's Property.
(2) Goods Become State's Property as intended in paragraph (1) is stored in the TPP or other place that serves as the TPP.
(3) For Goods Become State's Property as intended in paragraph (1), Director General or appointed official submit to the Secretary of State's list of Goods Become Property along with the proposed designation to be auctioned, donated, destroyed, annihilated, or set the status of its use.
(4) Minister or appointed official on behalf of the Minister shall determine the allocation of Goods Become State's Property with respect to the proposal of Director General as intended in paragraph (3).
(5) Goods Become State's Property as intended in paragraph (1) predetermined status destining a country's assets.
(6) Management of Goods Become State's Property is in accordance with the provisions of regulations in the fields of management of state property.
(1) Implementation of the destruction of rotten or damaged goods as intended in Article 115 paragraph (1) c shall be under the supervision of Customs Office and Zone Management Board.
(2) The implementation of the destruction as mentioned in paragraph (1) is set forth in the Minutes of Destruction.
In order to control the entry and releasing of goods in Free Zone, the Director General may determine the places designated as customs supervision posts.
The procedure for the determination of an area as a Customs Zone and TPS in the Free Zone is Implemented in according to regulation in the field of customs that governs the Customs Zone and TPS without any obligation to deliver guarantee.
In case of goods which are affected by the provisions of prohibition and/or restrictions notified in Customs Notification document correctly in the but do not meet the requirements of the ban and/or restrictions, on the other goods that are not affected by the provisions of prohibition and/or restrictions in the said Customs Notification, be permitted granted approval for the release of goods from Customs Zone after been checked.
(1) PPFTZ-01, PPFTZ-02, and/or PPFTZ-03 which was filed in the Customs Office already apply Customs PDE system can only be canceled in case of:
(2) Cancellation PPFTZ-01, PPFTZ-02, and/or PPFTZ-03 performed with the approval of Head of Customs Office or appointed official based on applications from entrepreneurs.
Businessman, entrepreneur TPS, Customs Settlement Service Provider (PPJK), or entrepreneur transportation, shall keep books of account for audit purposes in the field of customs and excise.
Format and content of the form used in the entry and releasing activities from and to Free Zone, use the sample format as stated in Attachment XXVI that is an integral part of this Ministerial Regulation.
In case of service computer system can not be fully operated based on this Ministerial Regulation, customs services are performed by using the computer services system is available at the Customs Office.
When this Ministerial Regulation comes into force, the determination of the amount and type of excisable goods that has been issued by Zone Management Board, is no longer valid.
When this Ministerial Regulation comes into force:
This Ministerial Regulation shall come into force on the date of promulgation.
For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on March 20, 2012
Minister of Finance,
signed,
AGUS D.W. MARTOWARDOJO