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REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-26/BC/2010

CONCERNING
THE SHAPE, COLOR, SIZE OF THE SEALS AND CUSTOMS AND EXCISE SECURITY SIGNS, AND PROCEDURES FOR SEALING

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

a. that for better surveillance in the framework of safeguarding the state rights and compliance with rules in the field of Customs and Excise, it is necessary to govern the shape, color, size and sign of the security seals of Customs and Excise and procedures for sealing;

b. that based on the consideration as intended in paragraph a, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning the Shape, Color, Size and Signs of the Security Seals of Customs and Excise, and Procedures for sealing;

In view of:

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. Law No. 11/1995 concerning Excise (Statute Book of the Republic of Indonesia No. 76/1995, Supplement to Statute Book of the Republic of Indonesia No. 3613) as amended by Law No. 39/2007 (Statute Book of the Republic of Indonesia No. 105/2007, Supplement to Statute Book of the Republic of Indonesia No. 4755);

3. Law No. 8/1981 concerning Criminal Proceedings (State Book of the Republic of Indonesia No. 76/1981);

4. Law No. 19/1997 concerning Tax Billing by Force Letter (Statute Book of the Republic of Indonesia No. 42/1997) as amended by Law No. 19/2000 (State Book of the Republic of Indonesia No. 129/2000);

5. Government Regulation No. 21/1996 concerning the Taking Action in the Field of Customs (State Book of the Republic of Indonesia No. 36/1996, Supplement to Statute Book No. 3626/1996);

6. Government Regulation No. 55/1996 concerning Investigation in the Field of Customs and Excise (Statute Book of the Republic of Indonesia No. 36/1996, Supplement to Statute Book of the Republic of Indonesia No. 3626/1996) and all implementing regulations;

7. Government Regulation No. 49/2009 concerning Procedures for Enforcement in the Field of Excise (Statute Book of the Republic of Indonesia No. 114/2009, Supplement to Statute Book of the Republic of Indonesia No. 5040/2009);

8. Decree of the Minister of Finance No. 30/KMK.05/1997 concerning the Implementation of Enforcement in the Field of Customs;

9. Regulation of the Minister of Finance of the Republic of Indonesia No. 238/PMK.04/2009 concerning Procedures for Termination, Inspection, Preventing, Sealing, Action not Serve Excise Band Order or Other Excise Settlement Signs, and Forms of Enforcement Order;

10. Regulation of the Minister of Finance of the Republic of Indonesia No. 232/PMK.04/2009 concerning Integrated Customs Service Area;

DECIDES:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING THE SHAPE, COLOR, SIZE OF THE SEALS AND CUSTOMS AND EXCISE SECURITY SIGNS, AND PROCEDURES FOR SEALING

Article 1

In these Regulations the Director-General:

1. Sealing is the act of locking, sealing, and/or attaching security signs are required in order to secure the rights of the state.

2. Assignment is an assignment or an order letter issued by the Customs and Excise Officer authorized in the framework of the prosecution, investigation, audit, or foreclosure.

3. Director General is the Director General of Customs and Excise.

4. Customs official is employee of the Directorate General of Customs and Excise in certain positions designated to carry out certain duties under the Customs Law and/or the Excise Law.

Article 2

(1) Customs official has the authority to sealing in the field of Customs to:

• a. imported goods are not settle customs obligations;
• b. export goods or other items that must be monitored;
• c. goods and/or means of conveyance prevented;
• d. buildings or other places therein dumped imports of goods and/or export is prevented and/or
• e. place or room where documents related to customs activities are stored.

(2) Customs official has the authority to sealing in the field of Excise to:

• a. part of the plant or storage place;
• b. another place wherein goods subject to excise and/or other goods related to excise;
• c. part of the business place of importer of goods subject to excise, business place of dealers, and/or retail outlets;
• d. means of transporting in which goods subject to excise and/or other goods related to the goods subject to excise;
• e. goods subject to excise and/or other goods related to the goods subject to excise; and/or
• f. building or room in to store the financial statements, books, records and documents to be basic evidence of bookkeeping, and other documents relating to business activities, including facilities/electronic data storage media, excise band or other excise settlement signs, stocks, and/or goods that may give clues about the state of business activity and/or other places that are considered important, as well as conduct check to those places.

(3) The sealing as intended in paragraphs (1) and (2) is carried out in order to:

• a. enforcement, investigations, audits, seizure in the framework of tax collection with force letter; or
• b. Security for goods that have not completed the customs and/or excise obligations or other goods that must be monitored.

(4) The seals or security signs in the framework the security as intended in paragraph (3) b are used by customs agencies in other countries or other parties may be accepted as security sign after obtain a determination of the Minister of Finance.

(5) The sealing as intended in paragraph (1) terminated in case of:

• a. customs obligations of imported goods already settled;
• b. no longer needed supervision on export goods or other goods;
• c. not found the alleged violation of the goods and/or transportation means;
• d. not found the alleged violation on the imported and/or exported goods are stockpiled within the building or other place;
• e. sealing as a follow-up of prevented conducted without an assignment does not get approval from the Director General, and/or
• f. supervision is not required for documents related to customs activities.

(6) The sealing as intended in paragraph (2) is terminated in case of:

• a. prevention has expired;
• b. based on inspection found violations of the plant, building, storage area, business place of dealers, retail outlets, other places, and/or goods subject to excise and/or other goods related to the goods subject to excise which were followed up to the level of investigation;
• c. continued examination and/or other action on the financial statements, books, records and documents to be basic evidence of bookkeeping, and other documents relating to business activities, including electronic data as well as letters relating to the activities in the field of Customs, and the important goods;
• d. sealing is no longer required in the interests of continuous monitoring, or
• e. sealing is no longer required in the interests of monitoring and securing the financial rights of the state on the goods subject to excise which excise not paid yet, which excise not collected yet, and/or which obtain excise exemption.

Article 3

(1) The Seals or Security Signs made of paper, plastic, metal, lacquer and/or other materials with a particular form of sheets, ribbons, keys, buttons and/or other forms that are equipped with electronic devices or not.

(2) The Seals or Security Signs as intended in paragraph (1) consists of:

• a. Paper Seals or Security Signs are seals or security signs in the form of adhesive sheet or not, with a sign or symbol of Customs and Excise and supervision numbers with specific shapes, colors, and size as determined in Attachment I which is an integral part of this Regulation the Director General;
• b. Band Seals or Security Signs are seals or security signs in the form of adhesive or not paper or band, with a sign or symbol of Customs and Excise and supervision numbers with specific shapes, colors, and size as determined in Attachment II which is an integral part of this Regulation the Director General;
• c. Tin Seals or Security Signs are tin seals or security signs in the form of buttons, with certain shape and size are fitted with wire seals/straps bearing by using pliers with a sign or symbol of Customs and Excise and supervision numbers and cable ties as determined in Attachment III which is an integral part of this Regulation the Director General;
• d. Button Seals or Security Signs are seals or security signs in the form of button made of metal and/or plastic, with a sign or symbol of Customs and Excise and supervision numbers with specific shapes, colors, and size as determined in Attachment IV which is an integral part of this Regulation the Director General;
• e. Lock Seals or Security Signs are padlock with key made of metal, with a sign or symbol of Customs and Excise and supervision numbers with specific shapes, colors, and size as determined in Attachment V which is an integral part of this Regulation the Director General;
• f. Lacquer Seals or Security Signs are Lacquers given a sign or symbol of Customs and Excise by using stamp as determined in Attachment VI which is an integral part of this Regulation the Director General;
• g. Electronic Seals or Security Signs are Seals or Security Signs are equipped with electronic devices and/or connected with a particular electronic system approved by the Customs and Excise Official;
• h. Barcode Seals or Security Signs are one type of electronic seals or security signs in the form of paper, ribbons, buttons, keys or other barcode that is printed permanently.

(3) Stamp as intended in paragraph (2) f is a device used to attach a sign or symbol of the Customs and Excise and the supervision number at the lacquer seal numbers with certain shape and size.

Article 4

(1) Electronic Seals or Security Signs as intended in Article 3 paragraph (2) g at least meet the following requirements:

• a. can provide a sign in seal broken;
• b. resistant to changes in temperature, humidity, and shock, and
• c. sealing system is linked to computerized system of Directorate General of Customs and Excise.

(2) Based on the level of risk of carriage, the requirements as intended in paragraph (1) can be added with the following requirements:

• a. can transmit electronic waves;
• b. physical seals using electronic devices;
• c. be known to exist at the time of use, and/or
• d. can give a warning signal in terms of broken seals.

(3) The transportation risk assessment as intended in paragraph (2) is determined by the factors of:

• a. type of transportation means;
• b. registration in related to transportation means and their drivers;
• c. transport routes;
• d. distance of transportation;
• e. level of reliability of seal technology/electronic security signs, and
• f. integrated security facility on the transportation means.

Article 5

(1) The sealing as intended in Article 2 paragraph (3) a carried by the Customs and Excise Official based on Assignment.

(2) The sealing as intended in Article 2 paragraph (3) b shall be conducted by:

• a. Customs Officials without based on Assignment; or
• b. other party after obtaining approval from the Director General or appointed Customs and Excise Official.

Article 6

(1) The Assignment as intended in Article 5 paragraph (1) is not required to seal in the necessary and urgent circumstances.

(2) Sealing in the necessary and urgent circumstances as intended in paragraph (1) is a sealing should be done immediately and if does not done immediately or must wait for assignment, law enforcement can no longer do anymore.

(3) Customs and Excise Official who perform sealing in the necessary and urgent circumstances as intended in paragraph (1) shall immediately report to the authority official that issued an assignment within 1 x 24 hours since sealing done.

(4) In case of the authority official as intended in paragraph (3) does not issue assignment in 1 x 24 hours after receiving the report, Customs and Excise official who was doing sealing shall stop the sealing immediately.

Article 7

(1) The Customs and Excise seals or a security signs that are attached/ installed on the goods, transportation means, containers/packaging, and buildings or other places should not be opened, removed, or destroyed without the permission of Customs and Excise Officials.

(2) The owner and/or control of goods, transportation means, containers/packaging and other buildings or other places that are sealed by the Customs and Excise Official, shall ensure that all Customs and Excise seals are not damaged or lost, both physically and functionally.

(3) Customs and Excise Official who discovered a seal or security sign of Customs and Excise an open, loose, broken, or missing both physically and functionally, as intended in paragraph (2) shall make an incident report for further investigation/inquiry.

Article 8

(1) In case of a hazard that may pose a risk of damage to goods, transportation means, containers/packaging and buildings or other places that are sealed and/or loss of states rights, the owner and/or control of goods, transportation means, containers/packaging, and building or other places shall at the earliest opportunity notify the Customs and Excise officials whose control them.

(2) If they do not do the things as intended in paragraph (1) may be considered made damaging or removing Seals or Security Signs of Customs and Excise.

Article 9

(1) Any sealing as intended in Article 2 paragraph (3) a is required to prepare a Sealing Minutes by using the format as determined in Attachment VII that is an integral part of this Regulation the Director General.

(2) Against the sealing as intended in Article 2 paragraph (3) b shall be made of record keeping.

(3) Sealing Minutes as intended in paragraph (1) is signed by the Customs and Excise Official and the owner or other party on behalf of the owner and given a serial number of the Sealing Minutes Book as determined in Attachment VIII that is an integral part of this Regulation the Director General.

(4) In case of the owner or other party on behalf of the owner as intended in paragraph (3) does not exist or are not willing to sign the Sealing Minutes, it is recorded in the Sealing Minutes.

(5) Customs and Excise Official signs on any attachment or installation of Paper Seal or Security Signs.

Article 10

(1) The opening of the seal which is a follow up of sealing as intended in Article 2 paragraph (3) a, shall be made Seal Opening Minutes by using the format as determined in Attachment IX that is an integral part of this Regulation the Director General.

(2) The releasing of a security sign that a follow up of sealing as intended in Article 2 paragraph (3) b, shall be made of record keeping.

(3) Sealing Opening Minutes as intended in paragraph (1) signed by the Customs and Excise Official and the owner or other party on behalf of the owner and given a serial number from the Sealing Opening Minutes Book as determined in Attachment X that is an integral part of this Regulation of the Director General.

(4) In case of the owner or other party on behalf of the owner as intended in paragraph (3) does not exist or is not willing to sign the Sealing Opening Minutes Book, it is recorded in the Sealing Opening Minutes Book.

Article 11

(1) Control Number on the Paper Seals or Security Signs and Band Seals or Security Signs is the serial number of the Sealing Minutes Book/records.

(2) Control Number on the tin Seal or Security Signs and Lacquer Seals or Security Signs is a fixed number of record at the Straps Seals and Stamp.

(3) Control Number on the Button Seals or Security signs and Lock Seal or Security Signs is the serial number of manufacture.

(4) Control Number in Electronic Seals or Security Sign is an electronic number that is generated by a computerized system.

Article 12

Procurement of Seals or Security Signs of Customs and Excise made by the Directorate General of Customs and Excise.

Article 13

In case of the seal and/or security signs as provided in this regulation of the Director General is not available, then seal and/or security signs are available based on the Decree of the Director General of Customs and Excise No. KEP-08/BC/2000 concerning Seals, Security Signs of Customs and Excise, Sealing Procedure and Sticking Procedure of Customs and Excise Security Signs as amended by Decree of the Director General of Customs and Excise No. KEP-54/BC/2001 shall remain in force.

Article 14

When this Regulation of the Director General comes into force:

• a. Decree of the Director General of Customs and Excise No. KEP-08/BC/2000 concerning Seals, Security Signs of Customs and Excise, Sealing Procedure and Sticking Procedure of Customs and Excise Security Signs as amended by Decree of the Director General of Customs and Excise No. KEP-54/BC/2001; and
• b. Provisions of the Decree of the Director General of Customs and Excise No. KEP-08/BC/1997 concerning Termination, Inspections, and Prevention of Transportation Means and the Goods are in as well as Termination of Unloading and Preventing of Goods while are governed in this Regulation of the Director General,
• shall be revoked and declared null and void.

Article 15

This Regulation of the Director General shall come into force 30 (thirty) days from the date of stipulation.

Stipulated in Jakarta
on May 12, 2010
DIRECTOR GENERAL,
signed,
THOMAS SUGIJATA
NIP 19510621 197903 1 001