to Indonesian
a. that in an effort to improve services, simplify provisions and ensure legal certainty to stakeholders, it is necessary to reorganize provision on the guarantee in the framework of customs;
b. that based on consideration as intended in paragraph a, and in the framework to implement the provisions in Article 42 paragraph (3) of Law No. 10/1995 concerning Customs, as amended by Law No. 17/2006, it is necessary to stipulate Regulation of the Minister of Finance concerning Guarantee in the Framework of Customs;
1. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
2. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING GUARANTEE IN THE FRAMEWORK OF CUSTOMS.
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. State Treasury is the place to store state’s money that is decided by the Minister of Finance as General Treasurer of the State to accommodate all state revenues and pay all state expenditures.
3. State revenue is money that enters to the State Treasury.
4. Customs Office is an office within the Directorate General of Customs and Excise where customs obligation is fulfilled in accordance with the provisions of Customs Law.
5. Perception Foreign Exchange Bank is Foreign Exchange Bank that is appointed by Minister of Finance to receive state revenues in the framework of import and export.
6. Minister is the Minister of Finance.
7. Director General is the Director General of Customs and Excise.
8. Customs and Excise Official is employee of the Directorate General of Customs and Excise in certain positions to carry out certain duties based on Customs Law.
9. Guarantee in the Framework of Customs hereinafter called as Guarantee is the guarantee payment of state levies in the framework of the activities of customs and/or fulfillment of the obligations required under the customs regulation that is submitted to the Customs Office.
10. Guaranteed is the party who has responsibility on the State Levy and/or parties required to submit guarantee obligations in accordance with customs regulations to the Customs Office.
11. Guarantor is a party that issued the guarantee to make payment to the Customs Office if Guaranteed does not meet its obligations (default).
12 Guarantee Claim is a claim made by the Customs Office of the Guarantor or surety, or Guaranteed to liquefied Guarantee caused by Guaranteed does not meet its obligations.
(1) Guarantee that is required under the Customs Law may be used:
(2) Guarantee that can be used continuously as intended in paragraph (1) b is a guarantee that submitted in a certain form and amount and can be used by:
(3) Guarantee as intended in paragraph (1) may in the form of:
(4) other guarantee as intended in paragraph (3) d in the form of:
(5) In case of Guarantee delivered in the form of a written guarantee as intended in paragraph (4) d, guarantee can only be used once.
Guarantee can be used:
(1) The forms of guarantee that can be used for any customs activities determined in accordance with the Regulation of the Minister of Finance in the field of customs that govern the submission of guarantee obligations.
(2) The forms of guarantee that can be used for any customs activities other than those as intended in paragraph (1), is governed by Regulation of the Director General.
Amount of submitted Guarantee is as much as:
Submitted Guarantee is for the period of:
(1) Any guarantee period as intended in Article 6 can be extended in accordance with the requirements to use Guarantee based on:
(2) Extension of guarantee period as intended in paragraph (1) carried out before the guarantee period expires.
(1) Cash guarantee as intended in Article 2 paragraph (3) a, is a Guarantee in the form of cash deposited by Guaranteed in the Customs Office.
(2) Cash Guarantee as intended in paragraph (1) must be stored in a special Guarantee account of Customs Office.
(3) In case of cash Guarantee delivered to ensure customs activities by a passenger or border crossers, cash Guarantee can be stored in the Customs Office.
(4) Delivery of Cash Guarantee can be done by:
(5) On any cash received as intended in paragraph (4) a, receiver treasury at the Customs Office shall keep in special Guarantee account of Customs Office no later than the next working day.
(6) The opening of a special Guarantee account of Customs Office in accordance with laws and regulations concerning the management of accounts of the state ministries/institutions/offices/working units.
(1) Banking giro service income from special Guarantee account shall be saved to State Cash as Non Tax State Revenue.
(2) Saving banking giro service income to State Case account as intended in paragraph (1) shall be conducted in accordance with laws and regulations concerning Non Tax State Revenue.
(1) Bank guarantee as intended in Article 2 paragraph (3) b is a guarantee in the form of certificate issued by a bank as a Guarantor to the Customs Office that results the bank's obligation to make payments if the Guarantee default.
(2) A bank guarantee as intended in paragraph (1) issued by the Perception Foreign Exchange Bank.
(3) A bank guarantee as intended in paragraph (1) that is used once as intended in Article 2 paragraph (1) a is in accordance with the format as stated in Attachment I of this Regulation of the Minister of Finance.
(4) A bank guarantee as intended in paragraph (1) is used continuously as intended in Article 2 paragraph (1) b is in accordance with the format as contained in Attachment II of this Regulation of the Minister of Finance.
(1) Guarantee from insurance companies as intended in Article 2 paragraph (3) c that can be accepted as guarantee in the framework of customs is Guarantee in the form of a Customs Bond.
(2) Guarantee in the form of Customs Bond as intended in paragraph (1) must be issued by a surety that is included in the list of general insurance companies that can market Customs Bond product based on the decree of the Minister.
(3) Guarantee in the form Customs Bond as intended in paragraph (1) is a Guarantee in the form of a certificate that gives Guarantee of payment of the state levy in the framework of customs obligations and/or fulfillment of obligations of delivery Guarantee required under the customs rules to Obligee in the event the principal fails to fulfill obligations of payment in accordance with legislation in the field of customs.
(4) Surety as intended in paragraph (2), the principal as intended in Article 7 paragraph (1) and in paragraph (3), and the Obligee as intended in paragraph (3) are guarantor, guaranteed, and the recipient of guarantee as intended in regulation legislation in the field of insurance.
(5) Guarantee in the form of Customs Bond as intended in paragraph (1) that is used once as intended in Article 2 paragraph (1) a is in accordance with the format as contained in Attachment III of this Regulation of the Minister of Finance.
(6) Guarantee in the form of Customs Bond as intended in paragraph (1) that is used continuously as intended in Article 2 paragraph (1) b is in accordance with the format as contained in Attachment IV of this Regulation of Minister of Finance.
(1) Indonesia Eximbank Guarantee as intended in Article 2 paragraph (4) a, is a guarantee in the form of a certificate issued by the Indonesian Exports Financing Agency to the Customs Office to make payment of all state charges in the framework of the activities of customs and/or payable obligations within a certain period if Guaranteed not meet its obligations.
(2) Indonesia Eximbank Guarantee as intended in paragraph (1) that is used once as intended in Article 2 paragraph (1) a is in accordance with the format as contained in Attachment V of this Regulation of the Minister of Finance.
(3) Indonesia Eximbank Guarantee as intended in paragraph (1) is used continuously as intended in Article 2 paragraph (1) b is in accordance with the format as contained in Attachment VI of this Regulation of the Minister of Finance.
(1) Guarantee of guarantor company as intended in Article 2 paragraph (4) b, that can be accepted as guarantee in the framework of customs is in the form of Guarantee of Guarantor Company.
(2) Guarantee in the form of Guarantee of Guarantor Company as intended in paragraph (1) must be issued by guarantor companies are included in the list of guarantor companies that can market a Guarantee of Guarantor Company product based on the decision of the Minister.
(3) Guarantee of guarantor company as intended in paragraph (1) is a guarantee in the form of certificates or other written form to the Customs Office to make payment of all state charges in the framework of the activities of customs and/or obligations payable within a certain period if the Guarantee can not meet its obligations.
(4) Guarantee in the form of Guarantee of Guarantor Company as intended in paragraph (1) that is used once as intended in Article 2 paragraph (1) a is in accordance with the format as contained in Attachment VII of this Regulation of the Minister of Finance.
(5) Guarantee in the form of Guarantee of Guarantor Company as intended in paragraph (1) that is used continuously as intended in Article 2 paragraph (1) b is in accordance with the format as contained in Attachment VIII of this Regulation of the Minister of Finance.
(1) Corporate guarantee as intended in Article 2 paragraph (4) c is a guarantee in the form of a written statement letter from the entrepreneur that contains the ability to pay all state charges in the framework of the activities of customs and/or fulfillment of obligations of delivery guarantee that is required under the regulations of customs within certain period by the pledged all assets of the company and submitted centrally to the Director General.
(2) The corporate guarantee as intended in paragraph (1) can be used by entrepreneur who has been assigned by the Director General to be given the facility because it has fulfill requirements to get special services in the field of customs.
(3) The corporate guarantee as intended in paragraph (1) that is accepted is a corporate guarantee in accordance with the format as contained in Attachment IX of this Regulation of the Minister of Finance and legalized by the notary.
(1) To get a permit to use corporate guarantee, the entrepreneur as intended in Article 14 paragraph (2) apply to the Minister with attention to Director General.
(2) The Director General on behalf of the Minister gives approval or rejection to the application as intended in paragraph (1) within 10 (ten) working days from the date of the application is received.
(3) If the application as intended in paragraph (1):
(4) Applications for permission to use corporate guarantee as intended in paragraph (1) is made in accordance with the format as contained in Attachment X of this Regulation of the Minister of Finance.
(5) Decision on the permit to use corporate guarantee as intended in paragraph (3) a is made in accordance with the format as contained in Attachment XI of this Regulation of the Minister of Finance.
(1) A written guarantee as intended in Article 2 paragraph (4) d is a guarantee in the form of a written statement from Guaranteed which contains the ability to pay all state levies in the framework of the activities of customs and/or fulfillment of obligations of delivery Guarantee required under the customs rules within specified time and can only be used once.
(2) A written guarantee as intended in paragraph (1) may be given to:
(3) a written guarantee as intended in paragraph (1) is made in accordance with the format as set out in Attachment XII of this Regulation of the Minister of Finance.
(1) To obtain permit to use written guarantee, the importer as intended in Article 16 paragraph (2) apply to the Minister with attention to Director General or appointed Customs and Excise Official.
(2) The Director General or appointed Customs and Excise official on behalf of the Minister gives approval or rejection to the application as intended in paragraph (1) within 10 (ten) working days from the date of the application is received.
(3) If the application as intended in paragraph (1):
(4) Application for permit to use the written guarantee as intended in paragraph (1) is made in accordance with the format as set out in Attachment XIII of this Regulation of Minister of Finance.
(5) The decision to use the written guarantee as intended in paragraph (3) a is made in accordance with the format as set out in Attachment XIV of this Regulation of the Minister of Finance.
(6) In case of a written guarantee to importers who are foreign tourists or passengers of foreign nationals as intended in Article 16 paragraph (2) d, application to use the written guarantee as intended in paragraph (1) regulated by the Director General.
(7) Permit the use of a written guarantee to importers who are foreign tourists or passengers of foreign nationals as intended in Article 16 paragraph (2) d is given based on consideration of the Head of Customs Office.
Written guarantee as intended in Article 16 paragraph (1) signed by:
(1) In certain cases, the Director General may approve the use of a written guarantee other than a written guarantee that is used by the importer as intended in Article 16 paragraph (2) from the Guarantee or the Guarantor as a guarantee for the state charges in the framework of the activities of customs payable and/or determination in the customs regulation requiring submission of Guarantee.
(2) Certain cases as intended in paragraph (1), among others:
(1) Upon any acceptance or Guarantee from Guaranteed or principal as intended in Article 11 paragraph (4), Customs and Excise officials conducts checking of:
(2) In case of receipt of Guarantee as intended in paragraph (1) in the form of cash Guarantee, treasurer reception at the Customs Office conducting research:
(3) In addition to checking as intended in paragraph (1), Customs and Excise officials confirms issuance of Guarantee to the Guarantor or surety as intended in Article 11 paragraph (4).
(4) In case result of checking as intended in paragraph (1) or paragraph (2), and the results of the confirmation as intended in paragraph (3):
(5) In case of Guarantee used in the framework of filing an objection, the confirmation of the issuance of Guarantee as intended in paragraph (3) can be performed after issued Guarantee Receipt.
(6) Guarantee Receipt as intended in paragraph (4) b made in accordance with the format as set out in Attachment XV of this Regulation of Minister of Finance.
(1) Confirm issuance of Guarantee by the Customs and Excise Official as intended in Article 20 paragraph (3) is done by:
(2) Confirmation of issuance of Guarantee by way as intended in paragraph (1) consider the level of risk of Guaranteed or principal as intended in Article 11 paragraph (4), the Guarantor or surety as intended in Article 11 paragraph (4) and form of submitted Guarantee.
(3) Confirmation of issuance of a written guarantee as intended in paragraph (1) b shall be done by sending a Guarantee confirmation letter to the Guarantor or surety as intended in Article 11 paragraph (4).
(4) Guarantor or surety as intended in Article 11 paragraph (4) who receive a Guarantee confirmation letter as intended in paragraph (3) shall give an answer within 3 (three) working days period since the date of receipt of Guarantee confirmation letter.
(5) In case of confirmation of issuance of Guarantee used in the framework of the objection as intended in Article 20 paragraph (5) is done by writing:
(6) Delivery confirmation letter of guarantee as intended in paragraph (3) and paragraph (5), conducted by the Director General of Customs and Excise or appointed official by mail or other media that can be proven delivery date and the date of receipt.
(7) Letter of Guarantee confirmation as intended in paragraph (3) made in accordance with the example of the format as set out in Attachment XVI Regulation of the Minister of Finance.
(1) Guarantee that has been accepted by the issuance of Receipt Guarantee as intended in Article 20 paragraph (4) b, to be replaced with a new guarantee in terms of:
(2) If there are matters as intended in paragraph (1), Guaranteed or principal as intended in Article 11 paragraph (4) must submit a guarantee replacement to the Director General or Customs and Excise appointed official.
(3) Replacement Guarantee with a new guarantee made within a period of 30 (thirty) days from the date of determination or a statement of the matters as intended in paragraph (1).
(4) The Director General or appointed Customs and Excise Official may request a replacement guarantee in case the replacement of Guarantee as intended in paragraph (2) is not filed by the Guarantee or the principal as intended in Article 11 paragraph (4).
(5) Guarantee that has been accepted by the issuance of Guarantee Receipt as intended in Article 20 paragraph (4) b can be made an adjustment to the guarantee amount and the period after get approval from the Director General or appointed Customs and Excise Official.
Guarantees that have been accepted by the issuance of Receipt Guarantee as intended in Article 20 paragraph (4) b can be returned to the Guarantee or the principal as intended in Article 11 paragraph (4) in terms of:
(1) In case of Guarantee received from the Guarantee in the form of cash, refund guarantee as intended in Article 23 is done by:
(2) Any costs arising from the return of Cash Guarantee by debiting the account as intended in paragraph (1) c shall be borne by the Guarantee.
Guaranteed rights to be get interest as stipulated in the Customs Law to any refund of cash Guarantee that is used in the framework to apply objection will fall in case of:
(1) Disbursement of Cash Guarantee performed by the Director or appointed of Customs and Excise Official in case there are billing the state for the purposes of levy in customs shall be paid caused by customs duty is not fulfilled.
(2) The disbursement of cash guarantee as intended in paragraph (1) and deposits the proceeds of cash Guarantee disbursements to the State Treasury, the Director General or appointed Customs and Excise Official notifies to Guaranteed.
(1) Guarantee claims made by the Director General or appointed Customs and Excise Official to the Guarantee as intended in Article 2 paragraph (3) b, c and d.
(2) Guarantee claims as intended in paragraph (1), carried out in case there is billing the state levy in the framework of customs activities shall be paid because customs duty is not fulfilled.
(3) Maturity Guarantee Claim is 30 (thirty) days after expiration of guarantee period as intended in Article 6.
(4) Guarantee Claims as intended in paragraph (2) filed not exceed the amount stated in the guarantee.
(5) Guarantee Claims as intended in paragraph (2) is done by using a letter of guarantee disbursements in accordance with the format as contained in Attachment XVII of this Regulation of Minister of Finance.
(6) Letter of Guarantee disbursements as intended in paragraph (5) is submitted by the Director General or appointed Customs and Excise Official to:
(7) Delivery Guarantee disbursement letter as intended in paragraph (6) conducted by the Director General or appointed Customs and Excise Official by mail or other media that can be proven delivery date and the date of receipt.
(1) Guarantor or surety as intended in Article 11 paragraph (4) or Guarantee within the period of 6 (six) working days from the date of receipt of the disbursement Guarantee as intended in Article 27 paragraph (6), should liquefy Guarantee.
(2) In accordance with the Guarantee disbursement letter, the Guarantor or surety as intended in Article 11 paragraph (4) or Guaranteed deposit money of Guarantee disbursement to the State Treasury and in case there is excess money from the deposit, the Guarantor or surety as intended in Article 11 paragraph (4) returns to the Guarantee or the principal as intended in Article 11 paragraph (4).
(3) Upon depositing disbursement money to State Treasury account as intended in paragraph (2), the Guarantor or surety as intended in Article 11 paragraph (4) or Guaranteed notify in writing to the Director General or appointed Customs and Excise official.
(4) If the Guarantor or surety as intended in Article 11 paragraph (4) or Guaranteed does not receive a letter of Guarantee disbursement until the date of maturity Guarantee Claim as intended in Article 27 paragraph (3), the right of the Director General of appointed Customs and Excise Official above stated guarantee claims null and void without the state bill to eliminate the Guaranteed or principal as intended in Article 11 paragraph (4).
Guarantee deposit money into the State Treasury disbursements as intended in Article 26 paragraph (2) and Article 28 paragraph (2), carried out in accordance with legislation on payment and deposit of state revenues in the field of customs.
(1) The Director General or appointed Customs and Excise Official is responsible for administrating Guarantee.
(2) Guarantee administered based on its utility by using a list of Guarantee in accordance with the example of the format as set out in Attachment XVIII of this Regulation of Minister of Finance.
(1) If the Guarantor or surety as intended in Article 11 paragraph (4) does not answer the confirmation letter sent Guarantee as intended in Article 21 paragraph (3) and paragraph (5) to 9 (nine) working days from date of shipment, Guarantee issued by the Guarantor or surety as intended in Article 11 paragraph (4) exceeds the time period referred to, can not be accepted as guarantee at the Customs Office sent a letter of confirmation Guarantee.
(2) If the Guarantee or the principal as intended in Article 11 paragraph (4) does not make guarantee replacement within a period of 30 (thirty) days from the date of determination or a statement of matters as intended in Article 22 paragraph (3), activities of customs performed by the Guarantee or principal as intended in Article 11 paragraph (4) is not served.
(3) Against Guarantor or surety as intended in Article 11 paragraph (4) or Guarantee that does not melt and depositing the money from the melting of Guarantee within a period of 12 (twelve) working days from the date of sending of liquefaction Guarantee as intended in Article 27 paragraph (6), are as follows:
(4) Exempted from the provisions of sanctions as intended in paragraph (3) in case of the Guarantor or surety as intended in Article 11 paragraph (4) or Guaranteed Guarantee does not receive a letter of disbursement until the date of maturity Guarantee Claim.
(5) Activities conducted by the customs Guarantor or surety as intended in Article 11 paragraph (4) or Guaranteed or principal as intended in Article 11 paragraph (4) may be served again after all liabilities settled customs.
(6) In the event that the Guarantor or surety as intended in Article 11 paragraph (4) or Guaranteed not withdraw and deposit money from the melting of Guarantee as intended in Article 28 paragraph (1) and paragraph (2) so that the sanctions as intended in paragraph (3 ), Customs and Excise officials designated notify in writing to the Director General.
(7) Upon notification as intended in paragraph (6), the Director General of the authorities refused to use the new Guarantee issued by the Guarantor or surety as intended in Article 11 paragraph (4) or Guaranteed.
(1) In case of the Guarantor or surety as intended in Article 11 paragraph (4) or Guarantee does not meet the obligations under the provisions as intended in Article 28 paragraph (1) and paragraph (2), are as follows:
(2) The warning Letter as intended in paragraph (1) a is in accordance with the format as contained in Attachment XIX Regulation of the Minister of Finance.
(3) The Force Letter as intended in paragraph (1) b 1 is in accordance with the format as contained in Attachment XX of this Regulation of the Minister of Finance.
Submission of guarantee data between the Customs Offices with Guaranteed, the Guarantor, and/or surety as intended in Article 11 paragraph (4), can be made through Electronic Data Exchange system.
Attachments in this Regulation of the Minister of Finance, namely:
With the enforcement of this Regulation of the Minister of Finance:
1. Guarantee is used once and has been received prior to the enforcement of this Regulation of the Minister of Finance, can be used as a guarantee in the framework of customs until the ending of guarantee period; and
2. Guarantee is used continuously and has been received prior to the enforcement of this Regulation of the Minister of finance, can be used as a guarantee in the framework of customs until April 30, 2011.
Further provisions on guarantee management are regulated by the Director General.
At the time this Regulation of the Minister of Finance come into force:
1. Decree of the Minister of Finance No. 585/KMK.05/1996 concerning Use of Bank Guarantee to Ensure Payment of Import Duty, Excise, Administrative Fines and Tax in the Framework of Import as amended by the Decree of the Minister of Finance No. 209/KMK.01/1999;
2. Decree of the Minister of Finance No. 457/KMK.05/1997 concerning Use of Cash Guarantee to Ensure Payment of Import Duty, Excise, Administrative Fines and Tax in the Framework of Import;
3. Decree of the Minister of Finance No. 461/KMK.05/1997 concerning Use of Customs Bond as Guarantee of Payment of Import Duty, Excise, Administrative Fines and Tax in the Framework of Import as amended by the Decree of the Minister of Finance No. 208/KMK.01/1999; and
4. Decree of the Minister of Finance No. 441/KMK.05/1999 concerning Use of the Written Guarantee to Ensure Payment of Import Duty, Excise, Administrative Fines and Tax in the Framework of Import as amended by Regulation of the Minister of Finance No. 25/PMK.04/2005,
shall be revoked and declared null and void.
This Regulation of the Minister of Finance shall come into force after 30 (thirty) days from the date of stipulation.
For public cognizance, this Regulation of the Minister of Finance shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on December 31, 2010
MINISTER OF FINANCE,
signed,
AGUS D.W. MARTOWARDOJO