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REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. PER-10/BC/2011

CONCERNING
THE SECOND AMENDMENT TO DECREE OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. KEP-63/BC/1997 CONCERNING PROCEDURE FOR THE ESTABLISHMENT PROCEDURE TO ENTER AND RELEASE GOODS INTO AND FROM BONDED ZONE

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

a. that in the framework of alignment the provisions on the form, time, and procedure to give guarantee in relation with enactment of the Regulation of Director General of Customs and Excise No. PER-02/BC/2011 concerning Guarantee Management in the Framework of Customs and in order to improve the implementation of procedure to enter and release goods into and from bonded zone in relation with guarantee, it is necessary to re-arrange procedure to enter and release goods into and from bonded zone;

b. that based on the considerations as intended in paragraph a, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning the Second Amendment to Decree of the Director General of Customs and Excise No. KEP-63/BC/1997 concerning Procedure for the Establishment and Procedure to Enter and Release Goods into and from Bonded Zone;

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 concerning Amendment to 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. Decree of the Minister of Finance No. 291/KMK.05/1997 concerning Bonded Zone as amended by the Regulation of the Minister of Finance No. 101/PMK.04/2005;

3. Regulation of the Minister of Finance No. 259/PMK.04/2010 concerning Guarantee in the Framework of Customs;

4. Decree of the Director General of Customs and Excise No. KEP-63/BC/1997 concerning Procedure for the Establishment and Procedure to Enter and Release Goods into and from Bonded Zone, as amended by Decree of the Director General of Customs and Excise No. KEP-03/BC/2002;

5. Regulation of the Director General of Customs and Excise No. PER-02/BC/2011 concerning the Management Guarantee in the Framework of Customs;

DECIDES:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL CONCERNING THE SECOND AMENDMENT TO DECREE OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. KEP-63/BC/1997 CONCERNING PROCEDURE FOR THE ESTABLISHMENT PROCEDURE TO ENTER AND RELEASE GOODS INTO AND FROM BONDED ZONE.

Article I

Several provisions in the decision of the Decree of Director General of Customs and Excise No. KEP-63/BC/1997 concerning Procedure for the Establishment and Procedure to Enter and Release Goods into and from Bonded Zone, as amended by Decree of the Director General of Customs and Excise No. KEP-03/BC/2002 shall be amended as follows:

1. The provisions of Article 40 paragraph (4) shall be amended and supplemented a paragraph called paragraph (4a), so Article 40 is read as follows:

"Article 40

(1) PDKB can subcontract part of its processing activities to other PDKB in same KB, other KB, or industrial companies in DPIL, except for preliminary work, the final inspection, sorting and packing.

(2) Subcontract work as intended in paragraph (1) covers all types of products and must be completed no later than 60 (sixty) days from the releasing of the goods and/or materials from the KB.

(3) Subcontracting work as intended in paragraph (1) shall be based on subcontracting agreement that at least the contains description of the work performed, period, the amount of goods and/or material received from PDKB and the number of results returned to PDKB, including the rest and/or cutting.

(4) Delivery of subcontracted work to industrial companies in the DPIL must be accompanied by a statement from executing of subcontract on a willingness to be audited by the Directorate General of Customs and Excise and the guarantee submitted to the Treasurer of Customs and Excise or appointed Official.

(4a) The form, period, and procedure to give guarantee as intended in paragraph (4) are in accordance with regulations governing guarantee in the framework of customs.

(5) Delivery of goods and/or materials as intended in paragraph (1) is done by using the BC 2.3 form.

(6) The delivery of the goods and/or materials to be submitted to the implementing of subcontract in DPIL should be checked physical by Customs and Excise Official at the KB.

(7) The re-delivery of subcontract work results as intended in paragraph (1) PDKB that give subcontracting work is done by using the BC 2.3 form.

(8) The re-delivery of the subcontract work results as intended in paragraph (7) should be checked physically by Customs and Excise Officials at the KB.

(9) Procedure for releasing goods in the framework of subcontract and re-enter goods of subcontract work results shall be further governed in Attachment XIII of this Decree."

2. Attachment XIII shall be amended to becomes as determine in Attachment I of this Regulation the Director General.

3. Attachment XIV shall be amended to becomes as determine in Attachment II of this Regulation the Director General.

Article II

This Regulation of the Director General shall come into force on the date of stipulation.

Stipulated in Jakarta
on March 10, 2011
DIRECTOR GENERAL,
signed,
THOMAS SUGIJATA
NIP 195106211979031001