to Indonesian
that in the framework to implement provisions in Article 36 of Regulation of the Minister of Finance Republic of Indonesia No. 259/PMK.04/2010 concerning Guarantee in the framework of customs, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Guarantee management 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 concerning Amendment to the Law No. 10/1995 Concerning Customs (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
2. Presidential Regulation No. 95/2006 concerning Organization and Work Flow of Vertical Sections in Ministry of Finance Environment as amended by Presidential Regulation No. 22/2007;
3. Regulation of the Minister of Finance No. 184/PMK.01/2010 concerning Organization and Work Flow of Ministry of Finance;
4. Regulation of the Minister of Finance No. 74/PMK.01/2009 concerning Organization and Work Flow of Vertical Sections in Directorate General of Customs and Excise;
5. Regulation of the Minister of Finance No. 259/PMK.04/2010 concerning Guarantee in the framework of customs;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING GUARANTEE MANAGEMENT IN THE FRAMEWORK OF CUSTOMS.
In this Regulation of the Director General:
1. Customs Law is Law No. 10/1995 as amended by Law No. 17/2006.
2. Customs Office is office within Directorate General of Customs and Excise environment where customs obligations are fulfilled in according to Customs Law.
3. Minister is Minister of Finance.
4. Director General is Director General of Customs and Excise.
5. Customs and Excise Official is employee of Directorate General of Customs and Excise who is appointed in certain position to carry out certain duties based on Customs Law.
6. Receiver Treasury is person who is appointed to receives, stores, saves, manages, and has responsibility on state/regiona revenue money in the framework implementation of State Development and Expenditure Budget (APBN)/Regional Development and Expenditure Budget (APBD) at office/unit work of state ministry/agency/regional government.
7. Guarantee in the framework of customs hereinafter called as Guarantee is guarantee to pay state levies in the framework of customs activities and/or fulfill required obligation in customs law, that is submitted to Customs Office.
8. 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.
9. Guarantor is a party that issued the guarantee to make payment to the Customs Office if Guaranteed does not meet its obligations (default).
10. Special Guarantee Account is account at general bank /post office that is used to collects Guarantee payment for temporary.
11. State Revenue Transaction Number hereinafter abbreviated as NTPN evidence number of receiving transaction that is issued through State Receiver Module.
12. Guarantee management in the framework of customs are activities of receiving, checking, confirmation, extension, replacement, adjustment, return, liquefied and claim, administration and arrangement of Guarantee.
(1) Guarantee that is required based on Customs Law may in the forms of:
(2) Forms of Guarantee as intended in paragraphs (1) a, b, c, d, e and f may be used once or continuously.
(3) In case Guarantee is in the form of written guarantee as intended in paragraph (1) g, Guarantee only can be used once.
(1) Guarantee forms are used for each customs activity is decided in according to Regulation of the Minister of Finance in customs field that govern obligation to submit Guarantee.
(2) Corporate Guarantee can be used to guarantee all customs activities that are obliged to submit Guarantee in Customs Office.
(3) Guarantee forms are used to guarantee each customs activities other than as intended in paragraph (1) and paragraph (2), are as follows:
(4) Guarantee forms are used to guarantee each customs activity other than as intended in paragraphs (1), (2) and (3) is stipulated by Head of Customs Office by consider Guarantor or surety risk level and form of Guarantee that is used.
(1) Guarantee period can be extended in according to the need of Guarantee.
(2) In case customs activity is given extension with obligation to submit Guarantee:
(3) On the application as intended in paragraph (2) b, Head of Customs Office or Appointed Customs and Excise Official gives approval or rejection within period 3 (three) working days since receiving date application.
(1) Cash guarantee as intended in Article 2 paragraph (1) a, that is received by Customs Office should be saved at Special Guarantee Account.
(2) Head of Customs Office file application for approval to make Special Guarantee Account Customs Office to Directorate General of Treasury through Director General for attention to Secretary of Directorate General.
(1) Each Cash guarantee from passenger or border crosser to ensure customs activities by submit Guarantee, is excepted to be saved in Special Guarantee Account as intended in Article 5 paragraph (1).
(2) Each receiving of Cash guarantee as intended in paragraph (1), Receiver Treasury can save at saving place that is managed by Receiver Treasury at Customs Office.
(3) Receiver Treasury has responsibility on the Cash guarantee at saving place that is managed at Customs Office.
(1) Guarantee from insurance company in the form of Customs Bond as intended in Article 2 paragraph (1) c 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.
(2) Insurance company guarantee as intended in Article 2 paragraph (1) e must be issued by guarantor companies are in the list of guarantor companies can market guarantee product of insurance company based on decree of the Minister.
(3) Director General distributes list of general insurance company that can issues Customs Bond as intended in paragraph (1) and list of guarantor company that can issues Insurance company guarantee as intended in paragraph (2) from Capital Market Controller Board and Financial Institution to Customs Office within Directorate General of Customs and Excise environment.
(1) Corporate Guarantee as intended in Article 2 paragraph (1) f should be submitted by company centralized to Director General.
(2) Submission of Guarantee at Customs Office to ensure customs activities that required submission of guarantee is conducted by company by using photocopy of Corporate Guarantee already legalized by company.
(1) Importer of foreign tourist or foreign country passenger that enter temporary import goods based on provision in customs concerning temporary import, can get approval to use written guarantee as intended in Article 2 paragraph (1) g.
(2) To obtain approval to use written guarantee as intended in paragraph (1), importer of foreign tourist or foreign country passenger shall file application to the Minister with attention to Head of Customs Office or Appointed Customs and Excise Official by using form as set out in Attachment II of this Regulation of the Director General.
(3) On the application as intended in paragraph (2), Head of Customs Office or Appointed Customs and Excise Official on behalf of Minister gives approval or rejection at the first opportunity.
(4) In case application as intended in paragraph (2):
(1) In specified condition such as disaster emergency, critical condition, or state activities, Director General can approve to use written Guarantee from Guaranteed or Guarantor.
(2) Guaranteed or Guarantor as intended in paragraph (1) is board or agency that is established or appointed based on regulation to handle condition such as disaster emergency, critical condition, or state activities.
(3) Approval to use written guarantee as intended in paragraph (1) is given based on application from Guaranteed or Guarantor to Director General.
(4) On the application as intended in paragraph (3), Director General gives approval or rejection at the first opportunity.
Guaranteed or principal who has authorized to submit or receive return Guarantee should show ID card to the Customs and Excise Official or Receiver Treasury at Customs Office.
(1) Customs and Excise Official or Receiver Treasury at Customs Office checks every receiving of Guarantee from Guaranteed or Principal.
(2) Every receiving of Guarantee as intended in paragraph (1) in the form of Cash guarantee, Receiver Treasury check sum of money and/or transferred to Special Guarantee Account.
(3) Guarantee receiving evidence is issued by Receiver Treasury in case based on checking result as intended in paragraph (2) is match.
(4) For every receiving Guarantee as intended in paragraph (1) other than Cash guarantee, Customs and Excise Official checks format and content, sum and period of Guarantee.
(5) In case based on checking as intended in paragraph (4):
(6) After issues temporary receipt of Guarantee as intended in paragraph (5) b 1, Customs and Excise Official shall confirm issuance of Guarantee to the Guarantor or surety.
(7) Temporary receipt of Guarantee as intended in paragraph (5) b 1 in according to the format as set out in Attachment III of this Regulation of the Director General.
(8) Every receiving of Guarantee as intended in paragraph (1) that is used to apply objection, and checking result as intended in paragraph (2) and paragraph (4) is match, Customs and Excise Official issues Guarantee Receipt.
(1) Customs and Excise Official confirm issuance of Guarantee to Guarantor or surety as intended in Article 12 paragraph (6) by:
(2) In case the result of issuance Guarantee as intended in paragraph (1) is match, received Guarantee already get temporary Guarantee receipt as intended in Article 12 paragraph (5) b 1 will be issued Guarantee Receipt.
(3) In case Guarantee is used in the framework applying objection, following provision shall apply:
(1) Replacement Guarantee with new Guarantee can be done by Guaranteed or principal after obtain approval from Head of Customs Office or Appointed Customs and Excise Official based on documents that requires replacement of Guarantee.
(2) To match sum and period of Guarantee can be done by Guaranteed or principal after get approval from Head of Customs Office or Appointed Customs and Excise Official based on changes of customs documents that required match Guarantee.
(3) To obtain approval from Head of Customs Office or Customs and Excise Official as intended in paragraph (1) and paragraph (2), Guaranteed or principal can file application to Head of Customs Office or Appointed Customs and Excise Official by using form as set out in Attachment I This Regulation of the Director General.
(4) On the application as intended in paragraph (3), Head of Customs Office or Appointed Customs and Excise Official gives approval or rejection within period 3 (three) working days since receiving date of application.
(1) Guarantee already received by Customs Office will be returned to the Guaranteed or principal with Guaranteed return receipt.
(2) Guarantee return receipt as intended in paragraph (1) is according to the format and filling direction as set out in Attachment IV of this Regulation of the Director General.
(1) Cash Guarantee management is conducted in according with working procedure as set out in Attachment V of this Regulation of the Director General.
(2) Bank guarantee management is conducted in according with working procedure as set out in Attachment VI of this Regulation of the Director General.
(3) Customs Bond management is conducted in according with working procedure as set out in Attachment VII of this Regulation of the Director General.
(4) Indonesia EximBank Guarantee management (Guarantee from Indonesia Export Financing Agency) is conducted in according with working procedure as set out in Attachment VIII of this Regulation of the Director General.
(5) Insurance Company Guarantee management is conducted in according with working procedure as set out in Attachment IX of this Regulation of the Director General.
(6) Corporate Guarantee management is conducted in according with working procedure as set out in Attachment X This Regulation of the Director General.
(7) Written guarantee management is conducted in according with working procedure as set out in Attachment XI This Regulation of the Director General.
(1) Continuously Guarantee only can be used to secure every customs activities that required to submit Guarantee.
(2) Continuously Guarantee as intended in paragraph (1) can be made after get approval from Head of Customs Office of Appointed Customs and Excise Official.
(3) In case continuously Guarantee will be reduced in every settlement until the Guarantee runs out, every realization of customs activity, realization of activity settlement or realization of billing payment of Guarantee liquefied result, should be noted in list of continuously Guarantee reducing realization at Customs Office.
(4) Note in list of continuously Guarantee reducing realization at Customs Office apply following provisions:
(5) List of realization for reducing continuous Guarantee as intended in paragraph (3) is made in according with sample format as set out in Attachment XII This Regulation of the Director General.
(1) In case Guarantor or surety or Guaranteed not liquefied and save the case of liquefied result of Guarantee so fined sanction as governed in Regulation of the Minister of Finance No. 259/PMK.04/2010 concerning Guarantee in the framework of customs, Appointed Customs and Excise Official notify that in written to Director General.
(2) Director General conducts further investigation by consider notes data of Guarantor or surety or Guaranteed at Head Office of Directorate General of Customs and Excise and/or information from the controller agency.
(3) On the written notification as intended in paragraph (1) and result of further investigation as intended in paragraph (2), Director General has authority to reject using of new Guarantee that is issued by Guarantor or surety or Guaranteed within Directorate General of Customs and Excise environment.
(4) Written notification as intended in paragraph (1) shall be conducted by using notification letter of not liquefied of Guarantee in according with sample format as set out in Attachment XIII This Regulation of the Director General.
(5) Rejection to use new Guarantee that is issued by Guarantor or surety or Guaranteed as intended in paragraph (3) shall be conducted in according with working procedure as set out in Attachment XIV This Regulation of the Director General.
(1) For control and evaluation Guarantee management purpose, Head of Customs Office make monthly report on the Guarantee management to Director General with attention Director of Receiving and Regulation of Customs and Excise.
(2) Monthly report of Guarantee management as intended in paragraph (1) shall be submitted at the latest on 5 (lima) of ensuing month by using sample format as set out in Attachment XV of this Regulation of the Director General.
Surety and principal as intended in this Regulation of the Director General are guarantor and Guaranteed as intended in regulation in insurance field.
Attachment in this Regulation of the Director General:
(1) Companies are stated by Director General to obtain facility caused by fulfill condition requirements to obtain special service in customs field before this Regulation of the Director General comes into force, should re-apply to use Corporate Guarantee at the latest on April 20, 2011 in according to procedure as stated in Attachment X of this Regulation of the Director General.
(2) To apply use Corporate Guarantee as intended in paragraph (1) is directed to Director General with attention to Director who gives special facility in customs field.
This Regulation of the Director General shall come into force on January 31, 2011.
Stipulated in Jakarta
on January 31, 2011
DIRECTOR GENERAL,
signed,
THOMAS SUGIJATA
NIP 195106211979031001