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REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NUMBER PER-51/BC/2012

CONCERNING
IMPLEMENTATION DIRECTION OF TEMPORARY IMPORT

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

that in the framework to implement the provisions in Article 27 of Regulation of the Minister of Finance Number 142/PMK.04/2011 concerning Temporary Import, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Implementation Direction of Temporary Import;

In view of:

1. Law Number 10 of 1995 concerning Customs (Statute Book of the Republic of Indonesia Number 75 of 1995, Supplement to Statute Book of the Republic of Indonesia Number 3612) as amended by Law Number 17 of 2006 concerning Amendment to Law Number 10 of 1995 concerning Customs (Statute Book of the Republic of Indonesia Number 93 of 2006, Supplement to Statute Book of the Republic of Indonesia Number 4661);

2. Regulation of the Minister of Finance Number 184/PMK.01/2008 concerning Organization and Work Flow of Ministry of Finance;

3. Regulation of the Minister of Finance Number 74/PMK.01/2009 concerning Organization and Work Flow of Vertical Agencies of Directorate General of Customs and Excise as amended by Regulation of the Minister of Finance Number 131/PMK.01/2011;

4. Regulation of the Minister of Finance Number 142/PMK.04/2011 concerning Temporary Import.

DECIDES:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING IMPLEMENTATION DIRECTION OF TEMPORARY IMPORT

CHAPTER I
GENERAL PROVISIONS

Article 1

In this Regulation of the Director General what is referred as:

1. Temporary import is entering import goods into the customs territory that is really meant to be Re-exported in a maximum period of 3 (three) years.

2. Exemption of Import Duty is the elimination of import duty payment which is required in the framework of Temporary Import.

3. Reduction of Import Duty is reduction a part of import duty payment that is required in the framework of Temporary Import.

4. Temporary Imported Goods are imported goods that entered by using Temporary Import mechanism.

5. Re-exported is releasing Temporary Imported Goods from customs territory in accordance with the customs provisions on export.

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

7. Customs Office is an office within the Directorate General of Customs and Excise where compliance with customs obligations in accordance with the provisions in Law Number 10 of 1995 concerning Customs as amended by Law Number 17 of 2006, which includes:

• a. Main Service Office of Customs and Excise, hereinafter abbreviated as KPU BC;
• b. Control and Service Office of Customs and Excise, hereinafter abbreviated as Medium Type KPPBC, or
• c. Control and Service Office of Customs and Excise, hereinafter abbreviated as KPPBC.

8. Customs and Excise Official is Employee of the Directorate General of Customs and Excise who is assigned in certain positions to perform certain tasks based of Customs Law.

9. The importer is Person conducting import of goods into the customs territory.

10. Person is individual or legal entity.

11. Monitoring Unit is a working unit in the Directorate General who conducting intelligent, enforcement, and investigation activities.

CHAPTER II
TERMS AND CLASSIFICATION OF TEMPORARY IMPORT

Part One
Terms of Temporary Import

Article 2

(1) Imported goods can be approved to be released as Temporary Imported Goods if at the time of importation meet the following terms:

• a. will not wear out, the imported goods are not used up in function and form during the Temporary Import period;
• b. easily be identified, such as:
• 1. easily recognized during Temporary Import period and when Re-exported; and/or
• 2. have characteristics, technical specifications or other special signs are attached to the Temporary Imported Goods that can be recognized like brand, type, or serial number.
• c. during Temporary Import period, shape does not changed essentially except because of the use;
• d. clear intended use of the goods; and
• e. there are supporting documents stated the goods will be Re-exported.

Part Two
Classification of Temporary Import

Article 3

(1) Temporary Imported Goods can be given Exemption of Import Duty or Reduction of Import Duty.

(2) Temporary Imported Goods given Exemption of Import Duty including:

• a. goods for the purposes of the exhibition that are displayed at places other than the bonded exhibition, including other goods are used to support the activities of the exhibition;
• b. goods for the need of seminar or activities such as conferences, or workshops;
• c. goods for the purposes of show or demonstration that compliance with the provisions of the goods are not directly related to the interests of the production or construction of infrastructure projects, such as goods used to support demonstrations;
• d. goods for the purposes of the experts, the temporary imported goods are carried by or not by the experts who came to Indonesia for certain work in accordance with the criteria of expertise:
• 1. supported by documents that show as an expert;
• 2. goods are used by the expert or their utilization under supervision of the expert, and
• 3. do not including in the equipment that will be used in the manufacturing industry, packaging of goods, natural resource exploration, the purpose of construction, repair or maintenance of buildings, land leveling project or something like that, except in the form of hand tools.
• e. goods for the purposes of research, education, science and culture, including:
• 1. goods for the purposes of research and science, are the goods or equipment used to conduct the study/research or experiment in order to increase or developing an invention in the field of science and technology;
• 2. goods for the purposes of education and culture, are the goods or equipment intended solely for educational and cultural nation with no commercial element,
• goods for the purposes of research, education, science and culture must meet the following requirements:
• 1. can be proved with documents by stating that the business Importers related to research, education, science or culture;
• 2. imported in a reasonable amount considering the intended use; and
• 3. got recommendation from the relevant technical agencies.
• f. goods for the purposes of public performance, sport and race;
• g. packaging used in the framework of transportation and/or packaging of the import or export goods of either repeated or not, are the packaging that:
• 1. has a value/price indicated in the invoice;
• 2. used in the transportation of goods repeatedly with not too high frequency of import or export;
• 3. imported in a filled condition for re-exported either empty or filled or imported in empty condition for re-exported in filled condition; and
• 4. does not used for the domestic transportation and/or packaging of goods.
• h. goods for the purposes of an sample or model, such as goods or equipment that represent certain categories of goods that have been produced or are sample goods which production is being designed or considered to meet the following requirements:
• 1. goods are imported just as samples for the production (prototype);
• 2. not imported in the number and type that overall can not be pretend as samples or a model based on the reasonableness of their utilization, both type and brand;
• 3. imported solely for the purpose of displayed or fulfilling orders on the goods to be imported, and
• 4. goods are not traded, rented or get revenue from their utilization within the Temporary Import permit period.
• i. individual yachts used solely by foreign tourists;
• j. vehicles or transportation means used solely by foreign nations, the as vehicle or transportation means:
• 1. imported into the customs territory for the purpose of more than one place in the customs territory to schedule a visit that can not be determined or is not scheduled;
• 2. used as a transportation means temporary in the customs territory;
• 3. enter into the customs area together with foreign nationals, and
• 4. do not intended for the transportation of goods for commercial purposes.
• k. vehicle or transportation means entered by passing cross border and non regular use, such as:
• 1. vehicles or transportation means by land or sea, entering the customs territory through cross border customs are not scheduled and have no specific route permit as vehicles across the country through cross border (tramper), and/or
• 2. vehicle or transportation means for the purpose of tourism.
• l. goods will be repaired, reconditioned, tested, and calibrated, such as:
• 1. what is meant by repaired is the handling of damaged goods by returning it to its original condition without changing their essential characteristics;
• 2. what is meant by reconditioned is in addition to be repaired as intended in paragraph (1) l. 2., the damaged or old goods are restored to the original condition which causes an increase in the quality of goods in economy without changing its essential characteristics;
• 3. what is meant by tested is the examination of goods in case of technique as well as quality and capacity in accordance with determined standards;
• 4. what is meant by calibrated is the process of adjusting a measuring device to match the scale of the standards are used;
• 5. for goods to be repaired, reconditioned, tested, and calibrated shall apply provisions of:
• a) not related to the interests of the production or construction of infrastructure projects in the customs territory;
• b) Importers who import Temporary Imported Goods should competent Importer in the field of repair services as evidenced by the company's documents, and
• c) the results of the repaired, reconditioned, tested, and calibrated goods are not intended for domestic sales.
• m. live animals for the purpose of public performance, sports, comapplications, training, stud, and mitigation of security disturbances, they are live animals that have specific skills or characteristics that can be proved by the relevant documents;
• n. goods for the purposes of natural disaster, fire, environmental damage, disruption of security and for humanitarian or social purposes, are valid provisions of:
• 1. goods for the purposes of natural disaster must have a recommendation from the National Disaster Management Agency or the Regional Disaster Management Agency;
• 2. goods for humanitarian or social purposes used solely for humanitarian activities aimed to help people for free and without commercial purposes, incidental implemented, such as social events, blood donation, free medical care or such kind of activities;
• o. goods for the purposes of the activities of the Indonesian National Army (TNI) and the Indonesian Police (POLRI);
• p. ships imported by the national commercial shipping company or national fishing company, they are sea transportation means that have the primary function to transport passengers and/or goods and imported by sea freight or fishing companies with Indonesian legal entity that conducting sea transportation or fishing within the territory of Indonesia;
• q. aircrafts and aircraft engines imported by the national airlines, they are air carriers and air carriers machinery imported by air freight company with Indonesia legal entity that conducting air transport within the territory of Indonesia, including helicopters;
• r. personal belongings of passengers, personal belongings of transportation means crews, and personal belongings of border crossers;
• s. goods to supporting government project that is financed by foreign loans or grants, the goods or equipment used to support the government's project evidenced by attaching Budget Implementation List (DIPA), goods and services procurement contracts, and/or other related documents that can prove that the project is the government project funded by foreign loans or grants;
• t. transportation means do not used to transport within the customs territory, they are vehicles or land, sea, or air transportation entering the customs territory which have a special schedule and route permit as a vehicle or transportation means between countries (liner); and/or
• u. containers are not used for transportation within the customs territory, the container that meets the following conditions:
• 1. imported are not intended as a commodity or traded in the country;
• 2. containers must be marked with:
• a) the owner or main operator identification sign;
• b) identification and number of containers made by the owner or operator; and
• c) net weight of the container, including fixed equipment in the container.
• 3. goods are used as a transportation means; and
• 4. including in the category of container are the tools and equipment of container in accordance with the type of container, provided that the tools and equipment are imported together with the container.

(3) Temporary Imported Goods other than granted exemption of import duty as intended in paragraph (2), may given the reduction of import duty, including:

• a. machinery and equipment for the purpose of production or construction of infrastructure project; include machinery and equipment for production, testing, maintenance, sorting, processing, molding, and packaging, including goods for the trial which are installed together with the existing system such as Base Transceiver Station (BTS);
• b. goods are used to make repairing, which include goods that have a main function to repair;
• c. goods that are used to do the testing or trying, which includes goods that have a main function to test or try; or
• d. water tank/floating tank that the sailing function is not the main function include lightship, fire fighting boats, dredgers, floating cranes, floating storage offloading (FSO), or such kinds of ships.

(4) Temporary Imported Good in the form of spare parts shall comply with the following provisions:

• a. imported to be used or installed on Temporary Imported Goods as intended in paragraphs (2) and (3) that already granted Temporary Import permit; and
• b. classification of Temporary Imported Goods in the form of spare parts refers to the classification of Temporary Imported Goods as intended in paragraph a.

CHAPTER III
TEMPORARY IMPORT PERMIT

Part One
Application for Temporary Import permit

Article 4

(1) To obtain Temporary Import permit, Importers shall file written application to the Head of Customs Office at the entry place of Temporary Imported Goods as determined in Attachment I that is an integral part of this Regulation of the Director General.

(2) The application for obtaining Temporary Import permit as intended in paragraph (1) may be submitted to the Director General with attention to Director of Customs Technical in case of:

• a. Temporary Imported goods are used for international events, which include all the activities that bring foreign Person and/or nationals and held in several regions at once or sequentially;
• b. Customs Offices can not be used to conduct customs obligation fulfillment services due to natural disasters or in a state of force; or
• c. Temporary Imported Goods required in the framework of efficiency and effectiveness for easy obtaining of Temporary Import permit.

(3) The application to obtain Temporary Import permit as intended in paragraph (1) may be filed to the Director General with attention to Director of Customs Facilitation in case of Temporary Imported Goods used for the oil and mining operations, including Temporary Imported Goods used to support the activities of oil and mining companies.

(4) For Temporary Imported Goods used for the oil and mining operations as intended in paragraph (3), application can also be filled to Head of Customs Office of entry place of Temporary Imported Goods.

Article 5

(1) The application for Temporary Imported Goods as intended in Article 4 paragraphs (1) and (2) at least be accompanied by the following documents:

• a. the estimated value of the goods such as invoices, purchase orders, letter from the owner of the goods, or such similar documents;
• b. specifications and/or the identity of the goods such as catalogs, brochures, photos of goods, Material Safety Data Sheet (MSDS), Ship's particular, or such similar documents;
• c. working contract/lease agreement or such similar documents between the supplier to the consignee (importer) that are still valid and mentions term of borrowing or lease;
• d. sealed statement that the goods will be Re-exported such as a statement from the Importer or other similar documents;
• e. sealed statement that all documents attached are correct and in according with the original such as a statement from the importer or such similar documents;
• f. identity of Temporary Import permit applicant such as photocopy of NIK, NPWP, business license, API, and/or a passport or similar document; and
• g. permit from the related agencies, in case of Temporary Imported Goods requiring permission from the relevant agencies.

(2) Application as intended in paragraph (1) shall be signed by the top leader of the agency or the applicant company or its appointed proxy.

Part Two
Checking for Temporary Import permit

Article 6

(1) The Director General or Head of Customs Office of Customs and Excise Official in Customs Office of Temporary Imported Goods entry place shall check application for Temporary Import permit as intended in Article 5 on the fulfillment of all the requirements for obtaining Temporary Import permit.

(2) Head of Customs Office or Customs and Excise Official at the Customs Office of Temporary Imported Goods entry place on behalf of the Minister issued a decree on the Temporary Import permit no longer than 5 (five) working days since received complete documents.

(3) In case of the decree on the Temporary Import permit is issued by the Director General on behalf of the Minister, the period of the issuance of decree on Temporary Import permit is no longer than 14 (fourteen) working days since received complete documents.

(4) In case of the checking result as intended in paragraph (1) indicates that the Temporary Import requirements are not met or agreed, Head of Customs Office or Customs and Excise Official at the Customs Office of Temporary Imported Goods entry place makes a notification on the rejection by stating the reason of rejection no longer then 3 (three) working days from the date of the application was received.

(5) The procedure to issues Temporary Import permit is determined in Attachment II that is an integral part of this Regulation of the Director General.

(6) Format of Temporary Import permit Decree is as determined in Attachment III that is an integral part of this Regulation of the Director General.

Part Three
The Temporary Import permit Period

Article 7

(1) Granting Temporary Import period by considering:

• a. the intended use of the goods;
• b. Importer application;
• c. period to use goods are listed in working contract/lease agreement or such similar documents; and
• d. sufficient period for importer to realize the export.

(2) In case of the competent agency has determined applicable date of an agreement or import, the period as intended in paragraph (1) shall conform to the date of agreement.

(3) Giving the period of Temporary Import permit as intended in paragraphs (1) and (2) is determined by giving the shortest period.

Part Four
Correction of Decree of Temporary Import permit

Article 8

(1) In case there is an error on Temporary Import permit has been issued, the importer can apply to make the correction on the Temporary Import permit to Head of Customs Office issuing Temporary Import permit.

(2) The correction as intended in paragraph (1) shall in case of an error or mistake due to human error in Temporary Import permit in the form of a writing error, miscalculation and/or misapplication of the rules that should not have happened, and does not contains disagreements between Customs and Excise Official with the Importer, for example:

• a. errors caused by miswriting data by Customs and Excise Official, or
• b. errors caused by miswriting data by the Importer in applying Temporary Import permit.

(3) Application for correction as intended in paragraph (1) shall be rejected if:

• a. goods have been removed from the customs area or other places that are similar to customs area;
• b. error data is the finding by Customs and Excise Official, or
• c. import customs notification has obtained a registration number.

(4) Importer should attach supporting documents as evidence of error as intended in paragraph (2) to the application for correction as intended in paragraph (1).

CHAPTER IV
CUSTOMS OBLIGATIONS

Part One
Fulfilling Customs Obligations

Paragraph 1
Applying Import Customs Notification

Article 9

(1) Notification of Import Goods (PIB) on Temporary Imported Goods is applying to Customs and Excise Official in Customs Office of entry place by enclosing:

• a. Temporary Import Decree;
• b. customs complimentary documents;
• c. Receipt of Guarantee Receiving (BPJ);
• d. proof of payment (if any); and/or
• e. Tax Free Certificate (SKB) of from the Directorate General of Tax (if any).

(2) In case of the location where the Temporary Imported Goods are not in the control area of the customs office of entry place, Head of Office that issued Temporary Import permit submitting photocopies of Notification of Import Goods (PIB) that has received the registration number to the Head of Office that control location of utilization.

(3) Temporary Imported Goods such as personal goods of passengers, personal goods of transportation means crew, or personal goods of border crossers that are not through the cargo must fill Form of Temporary Imported Goods of Passenger, Transportation Means Crew, and Border Crossers.

(4) Form of Temporary Imported Goods of Passenger, Transportation Means Crew, and Border Crossers as intended in paragraph (3) attached to the Customs Declaration (BC 2.2) and use the format as determined in Attachment IV that is an integral part of this Regulation of the Director General.

(5) Temporary Imported Goods such as personal goods of passengers, personal goods of transportation means crew, or personal goods of border crossers that are through cargo, customs obligations shall be settled by using the Notification of Imported Special Goods (PIBK).

(6) Clearance procedure for Temporary Imported Goods is determined in Attachment V that is an integral part of this Regulation of the Director General.

(7) Clearance procedure for Temporary Imported Goods of personal goods of passengers, personal goods of transportation means crew, or personal goods of border crossers is determined in Attachment VI that is an integral part of this Regulation of the Director General.

Paragraph 2
Delivery of Guarantees For Temporary Imported Goods that get Exemption of Import Duty

Article 10

(1) Importer should deliver guarantee to Customs and Excise Official in Customs Office of entry place for Temporary Imported Goods that get Exemption of Import Duty.

(2) The amount of guarantees as intended in paragraph (1) is as much of:

• a. import duty,
• b. Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM), and
• c. Income Tax Article 22 (PPh) payable or which should have been paid on the imported goods.

(3) The personal goods of passengers, personal goods of transportation means crew, or personal goods of border crossers as intended in Article 3 paragraph (2) r can be exempted from the obligation to deliver guarantee based on consideration of Head of Customs Office or appointed Customs and Excise Official in entry place of Temporary Imported Goods.

(4) In case of based on consideration of Head of Customs Office in entry place of Temporary Imported Goods, which requires delivery of guarantee as intended in paragraph (3), following provisions shall be applied:

• a. to passengers, transportation means crews, and border crossers were handed cash guarantee with port of entry same with port of release must:
• 1. fill Form of Temporary Imported Goods of Passenger, Transportation Means Crew, and Border Crossers as intended in Article 9 paragraph (3);
• 2. submit a photocopy of the passport.
• b. to passengers, transportation means crews, and border crossers were handed cash guarantee with port of entry different with port of release, the passengers, transportation means crews, and border crossers must:
• 1. submit a power of attorney to return guarantee by enclosing photocopy of passport in case returning of guarantee is made by the sponsor;
• 2. include the account number in the name of passenger, transportation means crew, and border crosser or sponsor in the form of Form of Temporary Imported Goods of Passenger, Transportation Means Crew, and Border Crossers as intended in Article 9 paragraph (3), in case of returning of guarantee is done through account transfer; and
• 3. pay the cost of transfer of accounts in accordance with the provisions of the imposition of the administrative costs of the bank in case of returning of guarantee is done through account transfer.
• c. to passengers, transport means crews, and border crossers that get using written guarantee permit must:
• 1. submit a photocopy of roundtrip ticket;
• 2. submit a photocopy of passport, and
• 3. have a sponsor who resides in Indonesia by making appointment as a sponsor.
• d. what is meant by a sponsor as intended in paragraphs (10) b and c is the Person or public agency based in Indonesia and able to settle the fulfillment of customs obligations on the Temporary Imported Permit of personal goods of passengers, transportation means crews, and border crossers.

(5) Procedure to deliver guarantee is carried out according to provisions of regulation on the customs guarantees.

Paragraph 3
Payment of Import Duty and PPN or PPN and PPnBM as well as Delivery of Guarantee for Temporary Import of Goods that get Reduction of Import Duty

Article 11

(1) To the temporary Imported Goods that are granted reduction of import duty as intended in Article 3 paragraph (3), importer must pay:

• a. import duty, which is calculated by the following formula:
  import duty = 2% x number of months of Temporary Import period x import duty must be paid: and
• b. Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM), in case of Temporary Imported Goods subject to Sales Tax on Luxury Goods (PPnBM).

(2) In addition to the obligation to pay customs duties and Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM), importers must submit guarantee as much:

• a. the difference between the import duty should be paid to those already paid; and
• b. Income Tax Article 22 should be paid.

(3) Exempt from payment obligations as intended in paragraph (1) b if they had obtained the Free Certificate from the Directorate General of Tax.

(4) For the calculation of customs duty as intended in paragraph (1) a, part of month is calculated one full month.

(5) Settlement of import duty and Value Added Tax (PPN) or Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM) as intended in paragraph (1) be paid prior to delivery of Import Customs Notification.

Part Two
Physical Examination and Approval of Releasing

Article 12

(1) Before releasing from the customs area, the Temporary Imported Goods shall be checked physically except for Temporary Imported Goods from Priority Partners (MITA) Importer.

(2) In case of that the results of the physical examination shows the number and type of goods in accordance with notified in Import Customs Notification, Customs and Excise Official in charge of documents inspection approves releasing of imported goods.

(3) In case of physical examination results indicate the amount and/or type of goods is not in accordance with notified in the Import Customs Notification, Customs and Excise Official in charge of documents inspection submit to Customs and Excise Official who handle customs facilitation to be submitted to control unit to be followed up.

(4) The results of physical examination were found the amount and/or type do not match as intended in paragraph (3), Customs and Excise Official who handle documents inspection will give approval to release Temporary Imported Goods after:

• a. get recommendation from the control unit that there is no evidence of any indication of criminal acts in the field of customs; and
• b. Importer already pay import duty and Tax in the Framework of Import for Imported Goods are not in according in Temporary Import permit.

CHAPTER V
RELOCATION OR USE FOR OTHER PURPOSES

Part One
Relocation

Paragraph 1
Submission of Application

Article 13

(1) Importers who intend to relocate Temporary Imported goods shall apply in writing to the Director General or Head of Customs Office issuing Temporary Import permit by using the application letter in writing as determined in Attachment VII that is an integral part of this Regulation of the Director General.

(2) Application letter as intended in paragraph (1), at least be accompanied with:

a. working contract / lease agreement or such similar documents that described the changes or additions to the location of the Temporary Imported goods;

b. photocopy of Decree of Temporary Import permit with its amendment;

c. photocopy of Notification of Import Goods (PIB) at the time of importation, and

d. other supporting documents become the basis for the purposes of relocations.

(3) Photocopy of application letter as intended in paragraph (1) is submitted to the Head of Customs Office which control location where the utilization of Temporary Imported Goods.

(4) In case of the utilization location of Temporary Imported Goods is in other Customs Office, a photocopy of application letter as intended in paragraph (1) is also submitted to the Head of Customs Office that control location of utilization of Temporary Imported Goods and Head of Customs Office that control destination location of utilization of Temporary Imported Goods.

(5) Application for relocation may be filed together with the application for other utilization and/or extension of Temporary Import permit.

Paragraph 2
Granting Relocation Permit

Article 14

(1) Based on the application of importer as intended in Article 13 paragraph (1), Head of Customs Office issuing Temporary Import permit conducting checking on the:

• a. reasons of relocation; and
• b. supporting documents become the basis of relocations.

(2) In case of the results of the checking as intended in paragraph (1) shows that the requirements for relocation:

• a. are fulfilled, Head of Customs Office or Customs and Excise Official amends the Decree of the Minister of Finance on the granting of Temporary Import permit by adding a new utilization location of Temporary Imported Goods;
• b. are not fulfilled, Head of Customs Office or Customs and Excise Official makes rejection letter by stating the reason for the rejection to be delivered to the importer.

(3) Amendments to the Decree of the Minister of Finance on the granting of Temporary Import permit as intended in paragraph (2) forwarded to Head of Customs Office that control the utilization location of Temporary Imported Goods locations for supervision.

(4) In case of Temporary Imported Goods are relocated, Import Customs Notification and guarantee are applied or submitted when apply Temporary Imported Goods still used.

(5) Imported can relocate Temporary Imported Goods to destination location after obtain Amendment to Decree of the Minister of Finance on the granting of Temporary Import permit as intended in paragraph (2).

(6) Format of amendment to the Decree of the Minister of Finance on the granting of Temporary Import permit as intended in paragraph (2) is made in accordance with the format that is determined in Attachment VIII that is an integral part of this Regulation of the Director General.

(7) Relocation procedure is as determined in Attachment IX that is an integral part of this Regulation of the Director General.

Part Two
Use for Other Purposes

Paragraph 1
Submission of Application

Article 15

(1) During the validity period of Temporary Import permit, Temporary Imported Goods may be used for other purposes by apply in writing application letter as determined in Attachment X that is an integral part of this Regulation of the Director General to Head of Customs Office issuing Temporary Import permit.

(2) Application letter as intended in paragraph (1) shall at least contain reasons for the use for any other purpose and signed over the seal by the company.

(3) Application letter as intended in paragraph (1), at least shall be accompanied by:

• a. working contract / lease agreement or such similar documents that described the changes of utilization of Temporary Imported Goods;
• b. photocopy of Decree of the Minister of Finance on the granting Temporary Import permit and its amendment;
• c. photocopy of Import Customs Notification; and
• d. other supporting documents become the basis for the purposes of the other utilization.

Paragraph 2
Granting Permit for Other Utilization

Article 16

(1) Based on the application letter of importer as intended in Article 15 paragraph (1), Head of Customs Office issuing Temporary Import permit conducting checking by considering:

• a. reasons for use for other utilization; and
• b. supporting documents become the basis for the purposes of the other utilization.

(2) Temporarily Imported Goods may be used for other utilization during the validity of Temporary Import permit while the facilities of exemption import duty that is given does not turn become reduction of import duty, visa versa.

(3) In case of that the results of the checking as intended in paragraph (1) indicates that the requirement of use for other utilization:

• a. are fulfilled, Director General or Head of Customs Office or Customs and Excise Official gives approval with permit to user for other utilization by using format as determined in Attachment XI of this Regulation of the Director General;
• b. are not fulfilled, Director General or Head of Customs Office or Customs and Excise Official makes rejection letter by stating the reason for the rejection to be delivered to the importer.

(4) Director General or Head of Customs Office or Customs and Excise Official issues decree of approval or rejection for importer application as intended in paragraph (1) within a period of 3 (three) working days since received a complete application.

(5) Procedure for the use for other utilization is in accordance with Attachment XII that is an integral part of this Regulation of the Director General.

CHAPTER VI
EXTENSION OF PERIOD

Part One
Application

Article 17

(1) To obtain extension for Temporary Import permit period, importers submit a written application as determined in Attachment XIII that is an integral part of this Regulation of the Director General to the Director General or Head of Customs Office issuing Temporary Import permits by stating the reasons.

(2) The application for extension of Temporary Import permit as intended in paragraph (1) at least accompanied by the following documents:

• a. extension of the working contract / lease agreement or such similar documents between the supplier with the consignee (importer), in case of the previous contract document is expired;
• b. extension of permit from related agency in case Temporary Imported Goods requiring permission from the related agency; and
• c. photocopy of import documents, such as photocopy of Temporary Import permit, photocopy of Import Customs Notification, and photocopy of customs complimentary documents.

(3) Application letter as intended in paragraph (1) and supporting documents as intended in paragraph (2) must be received completely no later than ending date of Temporary Import permit period.

(4) Submission of application as intended in paragraph (1) may be filed together with the application for relocation.

Article 18

(1) In case of application for extension of Temporary Import permit as intended in Article 17 paragraph (2) already complete, Customs and Excise Officials at the Customs Office issuing Temporary Import permit checks documents.

(2) Checking document as intended in paragraph (1) at least includes checking on:

• a. Temporary Import permit period;
• b. validity period of the working contract/lease agreement or such similar documents;
• c. validity license from the related agencies, in case of Temporary Imported goods requiring permission from the related agencies; and
• d. the classification of Temporary Imported goods.

(3) In case of application for extension of Temporary Import permit as intended in Article 17 paragraph (2) is not complete, Customs and Excise Official in charge of receiving the documents at the Customs Office issuing Temporary Import permit returns the application to the importer to be completed.

(4) In case of the results of the checking as intended in paragraph (2) is not appropriate, Head of Customs Office or Customs and Excise Official at the Customs Office issuing Temporary Import permit makes the notification on the rejection of the application by stating the reasons for the refusal.

Article 19

(1) Any extension period to re-export of Temporary Imported Goods conducted physical examination except for Temporary Imported Goods from Priority Partner (MITA) importers.

(2) In case of Temporary Imported Goods are in the location outside of the working area of the customs office of Temporary Imported Goods entry place, Head of Customs Office of entry place of Temporary Imported Goods ask assistance for physical examination to Head of Customs Office that control the utilization location.

(3) In case of Head of Customs Office that control utilization location receiving requests for assistance to make physical examination as intended in paragraph (2), after conducts physical examinations Head of Customs Office who control utilization location of the Temporary Imported goods submit Inspection Result Report (LHP) to Head of Customs Office issuing Temporary Import permit within the period of 3 (three) working days after physical examination.

(4) Inspection Result Report (LHP) as intended in paragraph (3) shall at least contain:

• a. condition of the goods (including the amount and type of goods);
• b. the intended use of the goods;
• c. location of the use of goods; and
• d. conclusions.

(5) In case of that the results of a physical examination in Inspection Result Report (LHP) as intended in paragraph (3) found:

• a. accordance with the Temporary Import permit, Customs and Excise Official at Customs Office issuing Temporary Import permit approves extension of Temporary Import permit;
• b. not in accordance with the Temporary Import permit, Customs and Excise official at the Customs Office issuing Temporary Import permit reject extension of Temporary Import permit and if there is a violation do revocation of Temporary Import permit.

(6) Head of Customs Office or Customs and Excise Official issuing Temporary Import permit shall issue approval or rejection of extension of Temporary Import permit as intended Import Temporary in paragraph (5) within a period of 3 (three) working days after the physical examination or receives Inspection Result Report (LHP) from Head of Customs Office who control utilization location of Temporary Imported goods.

(7) In case of approval for extension of Temporary Import permit as intended in paragraph (5) issued exceeded Temporary Import permit validity period, extension of temporary Import permit period is started from ending of previous Temporary Import permit if Temporary Import permit was applied before ending period of Temporary Import permit and issuance of extension of Temporary Import permit is not exceeding 30 (thirty) days from the expiry of Temporary Import permit.

(8) Format of Temporary Import permit Extension Decree is as determined in Attachment XIV that is an integral part of this Regulation of the Director General.

(9) Format of Temporary Import Permit Extension Decree that is applied together with relocation permit as intended in Article 17 paragraph (4) is determined in Attachment XV that is an integral part of this Regulation of the Director General.

(10) The procedure for filing an application for extension of Temporary Import permit is in accordance with Attachment XVI that is an integral part of this Regulation of the Director General.

Part Two
Extension of Guarantee Period

Article 20

(1) For the extension of Temporary Import permit period that get exemption of import duty, Importers shall extend the guarantee period.

(2) The extension of Temporary Import permit that obtain reduction of import duty, importers shall re-pay import duty as much as 2% multiplied by the number of months of Temporary Import permit extension period multiplied with Import duty should be paid, as well as adjusting the amount of guarantee.

CHAPTER VII
STATE OF FORCE MAJEURE

Part One
Criteria

Article 21

(1) What is meant by force majeure is a condition that occurs beyond human power or ability or due to a condition or a natural event that can not be predicted in advance, such as:

• a. natural disasters such as earthquakes, floods, tsunamis, lightning, landslides, and other natural events;
• b. insurrection or riot;
• c. traffic accidents in land, sea, and air;
• d. fire; or
• e. war.

(2) The force majeure as intended in paragraph (1) is supported by a written statement from the competent authority, namely:

• a. National Disaster Management Agency (BNPB), to natural disasters;
• b. Indonesian National Police (POLRI), to a state of riot and fire;
• c. Indonesian National Police or the National Transportation Safety Committee (KNKT), for the case of accidents, or
• d. Ministry of Defense or the Indonesian National Army (TNI), to a state of war.

(3) Written statement from the competent authority as intended in paragraph (2) signed by the authorized Customs and Excise Official.

(4) In case of Temporary Imported Goods severely damaged or destroyed due to force majeure as intended in paragraph (1) based on the approval of the Director General or Head of Customs Office issuing Temporary Import permit, importers may be exempted from the obligation to:

• a. re-export Temporary Imported goods;
• b. pay import duty payable; and
• c. pay administrative sanction.

(5) Temporary Imported Goods as intended in paragraph (4) that got reduction of import duty, the import duty and tax in the framework of import which has been paid shall not be refunded.

(6) Excluded in what is meant by force majeure as intended in paragraph (1) are:

• a. drowned because other than natural factors also there is an element of human error.
  For example, the ship sank due to overloading of goods and/or persons although it is also affected by big waves or ocean currents;
• b. accidents due to violation of the provisions or regulations concerning the safety of the competent authority, for example:
• 1. traffic accidents for violating traffic signs or other traffic rules of the police;
• 2. the plane crashed because it does not meet the eligibility requirements to fly.
• c. accidents because of race or other public performances;
• d. fires due to intent factor.

Part Two
Application

Article 22

To obtain approval as intended in Article 21 paragraph (4), importer shall apply in writing to the Director General or Head of Customs Office issuing Temporary Import permit by enclosing at least:

• a. statement from the competent authority as intended in Article 21 paragraph (2);
• b. Temporary import documents; and
• c. other evidence that supports the force majeure.

Part Three
Checking

Article 23

(1) On the application as intended in article 22, the General Director or Head of Customs Office of Customs and Excise Official issuing Temporary Import permit can do:

• a. collection of information and data;
• b. check the goods or the location of force majeure events; and/or
• c. interviews with relevant parties.

(2) In case of force majeure the in outside the supervision of the customs office issuing Temporary Import permit, Head of Customs Office issuing Temporary Import permit may ask for help to perform activities as intended in paragraph (1).

(3) Based on the activities as intended in paragraphs (1) and (2), Head of Customs Office that the force majeure was happened reports on the event and submits to the Director General or Head of Customs Office issuing Temporary Import permit.

(4) The results of a checking of application as intended in Article 22 that meets the requirements of the issuing decrees of Temporary Imported permit that happened the force majeure with the provisions:

• a. import duty already paid cannot be refunded;
• b. import duty and administrative sanction payable exempted from the obligation to pay; and
• c. guarantee already given will be returned.

(5) The result of checking for application as intended in Article 22 does not meet the requirements will issues rejection letter.

(6) Head of Customs Office or Customs and Excise Official issuing Temporary Import permit submit approval or rejection on the application for force majeure as intended in paragraphs (5) and (6) within a period of 30 (thirty) days since the activities as intended in paragraph (1 ).

(7) The format of the Decree as intended in paragraph (5) is in accordance with Attachment XVII that is an integral part of this Regulation of the Director General.

CHAPTER VIII
REALIZATION OF EXPORT

Part One
Fulfillment Re-export Obligations

Article 24

(1) The imported goods that have been used within period of Temporary Import permit or its extension period shall be Re-exported.

(2) For the settlement of re-exports, importers must submit:

• a. import documents, including photocopy of Temporary Import permit, photocopy of Notification of Import Goods (PIB) and photocopy of customs complimentary documents;
• b. export documents, including photocopies of customs complimentary documents;
• c. Notification of Export Good (PEB) for the re-export of Temporary Imported Goods and/or a notice to re-export; and
• d. photocopies of documents of company’s data, including NIK, API, SIUP, NPWP, and such similar documents,
• to Head of Customs Office or Customs and Excise Official issuing Temporary Import permit.

(3) For the personal goods of passengers, personal goods of transportation means crews, and personal goods of border crossers as intended in Article 3 paragraph (2) r, settlement of Re-export is done by filing Form of Temporary Imported Goods of Personal Goods of Passengers, Transportation Crews, and Border Crossers as intended in article 9, paragraph (3).

(4) In case of passengers, transportation means crews, and border crossers have left the Customs Territory before settle customs obligation to re-export, Temporary Imported Goods of Personal Goods of Passengers, Transportation Crews, and Border Crossers as intended in article 9, paragraph (3) can be made by Sponsor while can be proved that the passengers, transportation means crews, and border crossers have clearly left the Customs Territory.

(5) On the Temporary Imported Goods will be Re-exported conducted physical examination ensure conformity of amount and type of goods to be re-exported to the data of entry of Temporary Imported goods unless the Temporary Imported Goods from Main Partner Importers.

(6) The Temporary Imported Goods can be re-exported to the other country other than the country of origin of Temporary Imported Goods.

(7) Re-exported as intended in paragraph (1) is evidenced by Outward Manifest received and obtain a registration number at the customs office where the re-export realization of Temporary Imported Goods.

(8) The procedure for settlement of export obligation is in accordance with Attachment XVIII that is an integral part of this Regulation of the Director General.

Paragraph 1
Re-Export from Outside of Customs Office Issuing Temporary Import Permit

Article 25

(1) re-export can be done through the customs office other than the customs office issuing Temporary Import permit preceded by written notification from the importer to the Head of Customs Office issuing Temporary Import permit and copies to Head of Customs Office at the Customs Office of re-export before the expiration of Temporary Import permit.

(2) On the written notification from the importer as intended in paragraph (1), to Head of Customs Office or Customs and Excise Official at the Customs Office issuing Temporary Import permit submit notification to Head of Customs Office at the Customs Office of re-export by enclosing photocopy of Notification of Import Goods (PIB) and a photocopy Temporary Import permit and its extension.

(3) For the settlement of re-exports, importers filed document of Notification of Export Goods (PEB), photocopy of Notification of Import Goods (PIB), Temporary Import permit and supporting documents to the Customs and Excise Official at the Customs Office of re-export.

(4) Based on the submission of the document as intended in paragraph (3), Customs and Excise Official at the Customs Office of re-export conducts documents checking and physical examination.

(5) On the realization of re-exports have been made, the Customs Office of re-export submits photocopies Notification of Export Goods (PEB), Outward Manifest and Inspection Result Report (LHP) to the Customs Office issuing Temporary Import permit for settlement administration of Temporary Import.

Part Two
Late to Re-export and Do not Re-export

Article 26

(1) The late re-exported Temporary Imported goods are in the filing of Notification of Export Goods (PEB) and/or notification to re-export exceed a period of Temporary Import permit, but the realization of the re-export made within a period not exceeding 30 (thirty) days after the date of expiry of Temporary Import permit.

(2) In case of importers filed a notification for re-export as intended in paragraph (1), the provisions on passed the period of Temporary Import permits as intended in paragraph (1) is determined by the date of receipt of the notification for re-export by the Customs and Excise Official at the Customs Office of re-export to the proven stamp receipt.

(3) In case of Importer will re-export Temporary Imported goods that are late to be re-exported, re-export realization is made after the administrative sanction in the form of fine amounting to 100% (one hundred percent) of the import duty payable has been paid.

Part Three
Exemption for Obligation to Re-export

Article 27

(1) Obligation to Re-export as intended in Article 24 paragraph (1) excluded in case of:

• a. still needed to work in government projects;
• b. severely damaged in use;
• c. disappear without any intent factor; or
• d. obviously still necessary or not possible to Re-exported, based on consideration of the Head of the Main Service Office of Customs and Excise or the Head of Regional Office of Customs and Excise on behalf of the Director General.

(2) Exceptions as intended in paragraph (1) shall meet the following requirements:

• a. for Temporary the imported goods are still needed to work in government projects, importers must submit an application to the Head of Customs Office issuing Temporary Import permit.
• b. on Temporary Imported goods damaged in use can be proved that the goods are obviously severe damage caused by the use and not the intent or human error factor, and Importer must submit an application to Head of Customs Office issuing Temporary Import permit by attaching at least the following documents:
• 1. letter from the surveyor stating damaged goods and contributing factors, and
• 2. letter of consent from the owner of the goods.
• c. on the Temporary Imported goods are lost without any intent factor must be made the incident reports and warrant by Customs and Excise Official, and importer shall submit an application to Head of Customs Office issuing Temporary Import permit by attaching at least following documents:
• 1. lost letter from the Indonesian National Police (POLRI); and
• 2. letter of consent from the owner of the goods.
• d. for Temporary Imported Goods obviously still necessary or no possible to Re-exported, importers must submit a written notification to the Head of KPU BC or the Head of Regional Office of Customs and Excise to et consideration on behalf of the Director General.

(3) In cases not included in the exemption as intended in paragraph (1), on the Temporary Imported Goods that are considered as Temporary Imported Goods are not re-exported, and treated as Temporary Imported Goods are not Re-exported as intended in paragraph (1) shall be re-exported.

Part Four
Pretended Not be Re-exported and Treated as Temporary Imported Goods are Not Re-exported

Article 28

(1) What is meant by Temporary Imported Goods are pretended not Re-exported and treated as Temporary Imported goods are not Re-exported are:

• a. Temporary Imported Goods are not re-exported in the period exceeding 30 (thirty) days after the date of expiry of permit; or
• b. Temporary Imported Goods are revoked the Temporary Import permit.

(2) Temporary Imported Goods are pretended not Re-exported and treated as Temporary Imported Goods are not Re-exported may not be re-exported in case of:

• a. settle payable of import duty and tax in the framework of import and administrative sanctions in the form of a fine of 100% of the import duty should be paid;
• b. get approval not to re-export from the competent agency in case of Temporary Imported Goods are restricted to be imported, including goods in used conditions; and
• c. included in the exception of Obligation to Re-exported as intended in Article 27 paragraph (1).

Part Five
Settlement of Guarantee

Paragraph 1
Guarantee Returning

Article 29

(1) For guarantee returning, importers apply to Head of Customs Office or Customs and Excise Official at the Customs Office of Temporary Imported Goods entry place, by described the reason accompanied by evidence of settlement of Temporary Import permit at least in the form of:

• a. import documents, including photocopies of Temporary Import permit, Notification of Import Goods (PIB), and customs complimentary documents;
• b. export documents, including photocopy of Notification of Export Goods (PEB) for the re-export of Temporary Imported Goods that has been given a number and date of registration and customs complimentary documents, the Memorandum of Export Services (NPE), photocopy outward manifest already received and obtain a registration number at the office customs;
• c. Receipt of Guarantee Receiving (BPJ); and
• d. Receipt of payment for Determination of Administrative Sanctions (SPSA), in export late sanctioned.

(2) In case of Notification of Export Goods (PEB) is used as proof of settlement of Temporary Import permit as intended in paragraph (1) is not Notification of Export Goods (PEB) for the re-export of Temporary Imported Goods already checked physically the guarantee returning can not be given.

(3) In case of re-export conducted in outside of customs office of the entry place of Temporary Imported Goods, Customs and Excise Official at the Customs Office of the entry place of Temporary Imported Goods doing checking for the accuracy of documents submitted as intended in paragraph (1) by comparing the re-export documents transmitted by the customs office where the re-export as intended in Article 25 paragraph (5).

(4) In case of passengers, transportation means crews, and border crossers apply guarantee returning as intended in paragraph (1), shall submit the document at least:

• a. Form of Temporary Import Permit of Personal Goods of Passengers, Transportation Means Crews, and border crossers as intended in article 9, paragraph (3) who have performed a physical examination and approval to export by Customs and Excise Official in releasing port;
• b. Receipt Assurance (BPJ);
• c. photocopy of departure and boarding pass of passengers, transportation means crews, and border crossers;
• d. photocopy of passport; and
• e. photocopy of identity of the appointed sponsor appropriate to power of attorney, in case different releasing port with entry port.

(5) On the passengers, the transportation means crews, and border crossers who give guarantee with different releasing port with entry port, submission of documents as intended in paragraph (4) may be submitted to Customs Office of releasing port.

(6) Head of Customs Office or appointed Customs and Excise official in the entry port Customs Office must submit the documents as intended in paragraph (4) to the Head of Customs Office of releasing port no later than 3 (three) days since received complete documents.

(7) In case the documents as intended in paragraphs (1) or (4) are complete, Head of Customs Office or appointed Customs and Excise Officials at the Customs Office of entry port return guarantee to the Importer, passengers, transportation mean crew, and cross border or sponsor as intended in Article 10 paragraph (4) d.

(8) Return of guarantee to passengers, transportation means crew, and border crossers can be done through:

• a. submitted directly to the passengers, transportation means crew, and border crossers;
• b. submitted directly to the sponsor as intended in Article 10 paragraph (4) d; or
• c. transfer to the account number appropriate with filling in Temporary Imported Good Form of Personal Goods of Passengers, transportation means crews, and border crossers as intended in Article 9 paragraph (3).

Paragraph 2
Imposition of Sanctions and Imposition of Administration Sanction

Article 30

(1) Temporary Imported Goods are pretended not re-exported, and treated as Temporary Imported Goods are not re-exported as intended in Article 28 paragraph (1) which do not settle Temporary Import permit, Customs and Excise Official in Customs Office of Temporary Imported Goods entry place:

• a. asks the importer or the guarantee issuer to liquefy the guarantee; and
• b. issues Determination of Administration Sanction in the form of fine amounting to 100% of the Import Duty.

(2) In case of Temporary Imported Goods are pretended not be Re-exported and treaded as Temporary Imported Goods are not be Re-exported as intended in Article 28 paragraph (1) have been subject to administrative sanctions on the late of re-export, administrative sanction are treated as administrative sanctions on Temporary Imported Goods are pretended not be Re-exported and treated as Temporary Imported Goods are not Re-exported.

CHAPTER IX
SUPERVISION

Part One
Inspection

Article 31

To ensure the goods fulfill the provisions in the Temporary Import permit, the Temporary Imported Goods may be checked physically in any time by Customs and Excise Official to make sure the number and types of Temporary Imported Goods are still at the utilization location.

Part Two
Prevented

Article 32

(1) Temporary Imported Goods can be prevented in case of:

• a. Importer not fulfill customs obligation exceeding a period of 30 (thirty) days after the date of expiry of Temporary Import permit as intended in Article 29 paragraph (1);
• b. do not realize re-export after the period of 30 (thirty) days after the date of expiry of Temporary Import permit as intended in Article 28 paragraph (1); or
• c. do not realize re-export after not obtain approval not to re-export from authorized agency on Temporary Imported Goods that Temporary Import permit is revoked.

(2) Prevented as intended in paragraph (1) shall be conducted after Head of Customs Office issuing Temporary Import permit notify importer in writing to settle customs obligations fulfillment.

Part Three
The Temporary Import Permit Revocation

Article 33

(1) Temporary Imported Goods are revoked the Temporary Import permit is pretended are not re-exported and treated as Temporary Imported Goods are not re-exported as intended in Article 28 paragraph (2)

(2) In case of importers did not obtain approval not to re-export from authorized agency, the Temporary Imported Goods should be Re-exported.

(3) The re-export as intended in paragraph (2) must be made no later than 30 (thirty) days from the determined of a decree for revocation for Temporary Import permit and report the results to the Director General or Head of Customs Office issuing Temporary Import permit.

(4) Revocation of Temporary Import permit conducted by the Director General or Head of Customs Office issuing Temporary Import permits by using Revocation of Temporary Import permit format as determined in Attachment XIX that is an integral part of this Regulation of the Director General.

Part Four
Billing

Article 34

(1) In case there is payment of import duty and tax in the framework of import should be paid, Importer make payment by using payment document in the form of Payment Slip of Customs, Excise, and Taxation (SSPCP) with documents as the basis of the payment by using decree letter on the Temporary Import permit.

(2) Obligation to pay import duty and tax in the framework of import as intended in paragraph (1) shall in case of:

• a. extension of Temporary Import permit as intended in Article 17 paragraph (1) get reduction of import duty; or
• b. Temporary Imported Goods are pretended not re-exported and treated as Temporary Imported Goods not be re-exported as intended in Article 28.

(3) The results of physical examination found to amount and/or type does not fit as intended in Article 12 paragraph (4), Customs and Excise Official after get recommendation from control unit that there is no evidence of any indication of criminal offenses in the field of Customs issues a Determination of Rates and/or Customs Value (SPTNP).

Part Five
Administration

Article 35

(1) In the framework of securing the financial rights of the state, Head of Customs Office or Customs and Excise Official who handling Temporary Import permit administer Temporary Import documents in Form of Temporary Import Note until the completion of customs duty on Temporary Imported Goods.

(2) Form of Temporary Import Note as intended in paragraph (1) shall be based on sample as determined in Attachment XX that is an integral part of this Regulation of the Director General.

(3) In case of Temporary Imported Goods already settled customs obligation, Head of Customs Office or Customs and Excise Official notes the settlement note in the Temporary Import Note Form.

Reporting and Monitoring

Article 36

(1) Based on data in the Form of Temporary Import Notes as intended in Article 35 paragraph (2), Head of Customs Office submits a semester report on the Temporary Import permit has been issued or the export realization of Temporary Imported Goods to the Head of Customs and Excise Regional Office with copies to:

• a. Director General with attention to Director of Customs Techniques, in case of Temporary Imported goods other than that used for the oil and mining operations; or
• b. Director General with attention to Director of Customs Facilitation, in case of Temporary Imported goods are used for oil and mining operations.

(2) Semester report as intended in paragraph (1) shall be submitted in the form of electronic data or report form in sample as determined in Attachment XXI that is an integral part of this Regulation of the Director General.

(3) For monitoring in the framework of control the issuance of a Decree on Temporary Import permit can use monitoring application system electronically.

(4) In case of supervision is done electronically, no need to submit a report as intended in paragraph (1).

CHAPTER X
CLOSING

Article 37

Temporary Import permit that Import Customs Notification was registered before effective date of this Regulation of the Director General is still valid until the end of the Temporary Import permit period and it can be given extension and completed with requirements and conditions are governed in this Regulation of the Director General.

Article 38

When this Regulation of the Director General comes into force, the provisions on the Temporary Import, such as:

• a. Articles 21, 22, and 23 of Decree of the Director General Number: KEP-07/BC/2003 dated January 31, 2003 concerning the Customs Implementation Procedures in Imports; and
• b. Articles 20 and 21 of the Regulation of the Director General Number: P-21/BC/2007 dated June 29, 2007 concerning the Implementation Direction of Customs Procedures in Import at Tanjung Priok Main Service Office of Customs and Excise;
• shall be revoked and declared null and void.

Article 39

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

Stipulated in Jakarta
on November 6, 2012
DIRECTOR GENERAL
signed.
AGUNG KUSWANDONO
NIP 19670329 199103 1 001