to Indonesian
The rapid development in industry and trading is the reason of social demands on government law enforcement in business. Government, particularly Directorate General of Customs and Excise (DGCE) as trading facilitator, should have a customs law that anticipate social development to serve and control with speedy, better and efficient.
Since the prevailing of Customs Law No. 10/1995, the society consider that the definition of criminal act in article 102 "Any person who imports or exports or attempts to import or export goods, not complying with the provisions by virtue of this law, shall be penalized for smuggling" is bendable because the meaning of "not complying with this Law" in the explanatory notes unfulfilled the provision or procedure. It means if they comply one of the obligation, such as submitting customs declaration with inattention its truth, uncategorized as smuggling therefore dissatisfied fairness in society. It is necessary to re-formulate actions that categorize as smuggling.
The Customs Law No. 10/1995 explicitly stated that the authority of DGCE is controlling traffic goods incoming or outgoing of Customs Territory. Indonesian geographic as a huge archipelago state that has border seas with another state necessitate controlling on goods transportation by sea in Customs Territory to avoid sort of smuggling such as transited particular goods. Implicitly, controlling transportation of particular goods in the Customs Territory is the extension or un-separated customs authority as one of border control institution. Regarding the society judgment, it is necessary to give DGCE an authority to control traffic of particular goods that propose by related technical institution.
Bonded zone as one of customs facilities that has been obtained, cannot accommodate global investors demand to do auction, recycle, another activities because of restricted objectives to store imported goods for processing, exhibition, and/or selling only.
Incentives, law enforcement and trading assurance are necessary in Bonded Zone to protect the movement of global investors out of Indonesia.
Related with global trading, ideal customs law must follow international conventions and international customs operation therefore customs law amendment is needed to add or adjust this provision a line with those conventions.
Appeal institution regulate in Article 96 up to Article 101 Customs Law No. 10/1995. Regarding Appeal Tax institution Law No. 17/1997 that has been change with Tax Arbitrary Law No. 14/2002, those appeal institution has not been founded. Tax Arbitrary competence cover customs appeal thus removes the Article 96 up to Article 101 Customs Law No. 10/1995.
THE AMENDMENT OF THE CUSTOMS LAW No. 10/1995.
Certain provisions as stipulated in the Act/Law No. 10/1995 of the Custom (State Gazzettee of Republic Indonesia Year 1995 No. 75, Supplement to State Gazzete of Republic Indonesia Year 1995 No. 3612) are amended as follows:
1. Provision Article 1 number 1 and number 17 were amended and added 4 (four) numbers, they are number 15a, number 19, number 20, and number 21 with the result of that Article 1 stated as follows:
"Article 1
For the purpose of this law:
1. "Customs" means all activities pertaining to the supervision of incoming and outgoing traffic of goods into or from the Customs territory and also the collection of import and export duties.
2. "Customs Territory" means the territory of the Republic of Indonesia covering land, waters, and air space over them and specified localities in the exclusive economic zone and the continental shelf in which this law applies in full.
3. "Customs area" means an area with certain boundaries at the seaports, airports, or other places specified for traffic of goods that are fully supervised by the Directorate General of Customs and Excise.
4. "The Customs Office" means an office of the Directorate General of Customs and Excise at which the Customs formalities is fulfilled in accordance with this law.
5. "The Customs Formality" means all activities, which are mandatory to meet this law.
6. "The Customs Station" means a place used by Customs Official to supervise the traffic of imported and exported goods.
7. "The Customs Declaration" means a statement made by Person to meet the Customs formalities in accordance with the forms and requirements stipulated in this law.
8. "The Minister" means the Minister of Finance of the Republic of Indonesia.
9. "The Director General" means the Director General of Customs and Excise.
10. "The Directorate General of Customs and Excise" means the operational unit under the Ministry of Finance that executes the main duty and function of the Ministry of Finance in the field of Customs and Excise.
11. "The Customs Official" means an official of the Directorate General of Customs and Excise appointed to certain occupation to perform particular duties by virtue of this law.
12. "Person" means natural or legal person.
13. "Import" means activities to bring goods into the Customs Territory.
14. "Export" means activities to take goods out of the Customs Territory.
15. "Import Duty" means duty imposed by the government by virtue of this law on imported goods.
15a. "Export Duty" means duty imposed by the government by virtue of this law on exported goods.
16. "The Temporary Storage" means a building and/or enclosed or unenclosed spaces in the Customs Area used to store goods temporarily before being loaded or released.
17. "The Bonded Storage" means a building, a place or an area that meets certain requirements used to store goods with specific aim in which the Import Duty is deferred.
18. "The Customs Storage" means a building and/or an enclosed or unenclosed spaces in a customs office provided by the Government that is managed and supervised by the Directorate General of Customs and Excise to store unclaimed goods, goods claimed by the State and goods that have become the State property by virtue of this law.
19. "Specific good" means goods, which are settled by the interest technical institution that the movement of the goods in the customs territory is under supervision.
20. "Customs audit" means activities to examine financial statement, bookkeeping, notes and documents as the source documents for bookkeeping, letters related to the companies activity include electronic data, letters related to customs activities, and/or inventories in the framework of Customs Laws accomplishment.
21. "Tariff" means goods classification and import or export duties."
2. Provisions Article 2 paragraph (2) was inserted thus Article 2 stated as follows:
"Article 2
(1) Goods bring into the Customs Territory shall be treated as imported goods on which the Import Duties are due.
(2) Goods that have been loaded on means of transportation to be taken out from the Customs Territory shall be deemed exported and treated as exported goods.
(3) The goods as referred to in paragraph (2) shall not be deemed as exported goods in case such goods are proven to be unloaded at a place within the Customs Territory."
3. Between Article 2 and Article 3 was inserted 1 article, it is Article 2A which stated as follows:
"Article 2A
(1) Documentary checking shall be applied for exported goods.
(2) Export duties impose to exported goods with its aim to:
a. To guarantee domestic needs;
b. To protect the everlasting of natural resources;
c. To anticipate extreme price raising on particular export commodities in international trading; or
d. To protect domestic price stability of particular goods.
(3) Provisions on export duties of exported goods as referred to paragraph (1) shall be regulated further by government regulation."
4. Provision Article 3 paragraph (3) and paragraph (4) are amended so Article 3 stated as follows:
"Article 3
(1) Customs examination shall be applied for imported goods.
(2) The examination as referred to in paragraph (1) shall include verification of documents and physical inspection of the goods.
(3) Customs inspection as referred to paragraph (2) shall be performed selectively.
(4) Provision on customs inspection procedures as referred to paragraph (1) shall be regulated further with/or based on government regulation."
5. Article 4 stays with the provisional explanation of Article 4 so then Article 4 explanation changed as stated on the articles' explanation in this law.
6. Between Article 4 and Article 5 is inserted 1 (one) article, it is Article 4A which stated as follows:
"Article 4A
(1) The transportation of particular goods in the customs territory shall be under surveillance.
(2) Related Technical institutions, through minister of trading, inform specification of goods that stated as particular goods to the Minister.
(3) Provision on the transportation of particular goods as referred to paragraph (1) shall be regulated further with/or based on government regulation."
7. Provisions of Article 5 paragraph (2) and paragraph (3) were amended, thus Article 5 stated as follows:
"Article 5
(1) Fulfillment of the Customs Formality shall be done at the Customs Office or another place deemed as the Customs Office by using the Customs Declaration.
(2) The Customs Declaration shall be delivered to the Customs Official at the Customs Office or another place deemed as the Customs Office.
(3) The Customs Areas, the Customs Offices and the Customs Stations shall be stipulated to implement and control the fulfillment of Customs Formality.
(4) The Minister shall stipulate the Customs Areas, the Customs Offices and the Customs Stations."
8. Between Article 5 and Article 6 was inserted 1 (one) article, it was Article 5A which stated as follows:
"Article 5A
(1) Customs Declaration as referred to article 5 paragraph (2) can be delivered as written documents or electronic data.
(2) The Minister shall stipulate the Customs Office that received customs declaration by electronic data.
(3) The electronic data as referred to paragraph (1) are legal instruments according to this law.
(4) Provisions on procedures as referred to paragraph (1) shall be regulated further with/or based on minister regulation."
9. Provisions of Article 6 were amended and added 1 (one) paragraph, thus Article 6 stated as follows:
"Article 6
(1) All imported or exported goods shall be subject to the provisions of this law.
(2) The regulation on transportation of particular goods shall be done based on this law instead of related technical institution."
10. Between Article 6 and Article 7 was inserted 1 (one) article, it was Article 6A which stated as follows:
"Article 6A
(1) Person who will fulfill the Customs Formalities shall be registered at Directorate General of Customs and Excise to get number identity in the framework of customs access.
(2) Person who fulfills particular Customs Formalities shall be exempt from any provisions as referred to paragraph (1).
(3) Provision as referred to paragraph (1) and paragraph (2) shall be regulated further with/or based on Minister regulation."
11. The title of CHAPTER II was amended thus CHAPTER II stated as follows:
"CHAPTER II
GOODS TRANSPORTATION, IMPORT AND EXPORT"
12. The title of CHAPTER II Part One was amended thus CHAPTER II Part One stated as follows:
"Part One
Transportation of Goods"
13. The title of CHAPTER I Part One Section 1 was amended thus CHAPTER II Part One Section 1 stated as follows:
"Section 1
Arrival of Goods Transportation"
14. Article 7 was deleted.
15. Between Article 7 and CHAPTER II Part One Section 2 was inserted 1 (one) paragraph, it was Article 7A which stated as follows:
"Article 7A
(1) Carriers that their transportation of goods will arrive from:
a. outside customs territory; or
b. inside customs territory that carry imported goods, exported goods, and/or domestic origin that transport to another area in the customs territory through outside customs territory shall notify the arrival plan of the transportation of goods to the customs office before the arrival of the transportation of goods; except land transportation.
(2) Carriers that their means of transportation arrives at customs territory shall make list of goods as referred to paragraph (1) in the manifest.
(3) Carriers that their means of transportation arrives from outside customs territory or inside customs territory that carry goods as referred to paragraph (1) shall submit the customs declarations of transported goods before unloading.
(4) If not urgently unloading, the obligation as referred to paragraph (3) done:
a. It least 24 (twenty four) hours since the arrival of the transportation of goods, for sea transportations;
b. at least 8 (eight) hours since the arrival of the transportation of goods, for space transportations;
c. in the time of the arrival of the transportation of goods, for land transportation.
(5) The obligations as referred to paragraph (3) and paragraph (4) are exempted for transporters that land less than 24 (twenty four) hours and do not need unloading.
(6) If the means of transportation in the emergency, carriers can unload imported goods first and shall:
a. report the emergency to the nearest customs office as the first act; and
b. submits customs declarations less than 72 (seventy two) hours since unloading.
(7) Carriers who do not fulfill the provisions as referred to paragraph (1) be subjected to administrative fine at minimum Rp5.000.000,00 (five million rupiah) up to maximum Rp50.000.000,00 (fifty million rupiah).
(8) Carriers who do not fulfill the provision as referred to paragraph (3), paragraph (4) or paragraph (6) be subjected administrative fine at minimum Rp10.000.000,00 (ten million rupiah) up to maximum Rp100.000.000,00(one hundred million rupiah).
(9) The provisions as paragraph (1), paragraph (3) and paragraph (4) shall be regulated further with/or based on the Minister regulation."
16. The title of CHAPTER II Part One Section 2 was amended thus CHAPTER II Part One Paragraph 2 stated as follows:
"Section 2
Transportation of Goods"
17. Article 8 was deleted.
18. Between Article 8 CHAPTER II Part One Section 3 was inserted 3 (three) articles, they were Article 8A, Article 8B, and Article 8C which stated as follows:
"Article 8A
(1) The transportation of imported goods from temporary storage or bonded storage to another temporary storage or bonded storage shall notify it to the customs office.
(2) The operator or importer that have complied their obligation as referred to paragraph (1), but sum of the unloading imported goods are less than declared in the customs declaration and disproved that the difference beyond their capability, shall pay customs duty on those difference of unloading imported goods and be subjected administrative fine at minimum Rp25.000.000,00 (twenty five million rupiah) up to maximum Rp250.000.000,00 (two hundred fifty million rupiah).
(3) The operators or importers who have complied their obligation as referred to paragraph (1), but sum of the unloading imported goods are more than declared in the customs declaration and disproved that the difference beyond their capability, shall be subjected administrative fine at minimum Rp25.000.000,00 (twenty five million rupiah) up to maximum Rp250.000.000,00 (two hundred fifty million rupiah).
(4) The provisions on the condition and goods transportation procedures as referred paragraph (1) shall be regulated further with/or based on the Minister regulation.
Article 8B
(1) The transportation of imported or exported electric power, liquid or gas can be done through transmission or pipeline that its sum and characteristic of goods based on the end result of measuring at the last place of measuring in the customs territory.
(2) Import or export software and/or electronic data can be done through electronic transmission.
(3) The provision on conditions and goods transportation procedures as referred to paragraph (1) and transportation as referred to paragraph (2) shall be regulated further with/or based on the Minister regulation.
Article 8C
(1) The carrier shall notify certain goods to the authorized customs office both in the time of departure and arrival.
(2) The certain goods as referred to paragraph (1) shall be protected by legal documents along its transport.
(3) Carriers who have fulfilled their obligation as referred to paragraph (1), but sum of goods are less or more than their declared and disproved that those difference beyond their capability, be subjected administrative fine at minimum Rp5.000.000,00 (five million rupiah) up to maximum Rp50.000.000,00 (fifty million rupiah).
(4) Carriers who do not fulfill their obligation as referred to paragraph (2), subjected administrative fine at minimum Rp25.000.000,00 (twenty five million rupiah) up to maximum Rp250.000.000,00 (two hundred fifty million rupiah).
(5) The provisions as referred to paragraph (1) and paragraph (2) shall be regulated further by The Minister regulation."
19. The title of CHAPTER II Part One Section 3 was amended thus CHAPTER II Part One Paragraph 3 stated as follows:
"Section 3
The departure of the transportation of goods"
20. Article 9 was deleted.
21. Between Article 9 and CHAPTER II Part Two was inserted 1 (one) article, it was Article 9A which stated as follows:
"Article 9A
(1) Carriers that their means of transportation will depart to:
a. To guarantee domestic needs;
b. inside customs territory that carry imported goods, exported goods, and/or domestic origin that transport to another area in the customs territory through outside customs territory shall submit the customs declaration of transported goods before its arrival.
(2) Carriers that their means of transportations go to outside customs territory shall list their goods as referred to paragraph (1) in the manifest.
(3) Carriers who do not fulfilled the provisions as referred to paragraph (1) be subjected administrative fine at minimum Rp10.000.000,00 (ten million rupiah) up to Rp100.000.000,00 (one hundred million rupiah).
(4) The provision as referred to paragraph (1) shall be regulated further with/or based on the Minister regulation."
22. The title of CHAPTER II Part Two thus CHAPTER II Part Two stated as follows:
"Part Two
Import"
23. Article 10 was deleted.
24. CHAPTER II Part Two was added 3 (three) sections, they were Paragraph 1, Paragraph 2, and Paragraph 3 that stated as follows:
"Section 1
Discharge, Storage, and Release
Article 10A
(1) Imported goods that transport by means of transportation as referred to Article 7A paragraph (1) shall be discharged in the Customs Area or in another area if they had approval from the head of customs office.
(2) Imported goods that transport by means of transportation as referred to Article 7A paragraph (1) can be discharged to another means of transportation in the sea and those goods shall be brought to the customs office through definite route.
(3) Carrier that comply the provisions as referred to paragraph (1), but sum of unloading goods are less than declared in the customs declarations and disproved that the difference beyond their capability, shall pay customs duty on the difference and be subjected administrative fine at minimum Rp25.000.000,00 (twenty five million rupiah) up to maximum Rp250.000.000,00 (two hundred fifty million rupiah).
(4) Carrier who have complied the provisions as referred to paragraph (1), but sum of the unloading goods are more than declared in the customs declarations and disproved those difference beyond their capability, be subjected administrative fine at minimum Rp25.000.000,00 (twenty five million rupiah) up to maximum (five hundred million rupiah).
(5) Imported goods can be storage at the temporary storage while waiting its releasing from customs area.
(6) In certain conditions, imported goods can be storage in another place and treated equally as if the goods in the temporary storage.
(7) Imported goods can be released from Customs Area or another place as referred to paragraph (6) if customs duty have been fulfilled for:
(8) Person who release imported goods from Customs Area or another place as referred to paragraph (6), after complying all of the provisions but do not have the approval from the customs official, be subjected administrative fine for Rp25.000.000,00 (twenty five million rupiah).
(9) The provisions as referred to paragraph (1), paragraph (5) paragraph (6) and paragraph (7) shall be regulated further with/or based on the Minister regulation.
Section 2
Import for Home Use
Article 10B
(1) Import for home use means:
(2) Imported goods can be released for home use after:
(3) Imported goods brought by passengers, crews of means of transport, or border crossers to the Customs Territory shall at the time their arrival be declared by each of them to the Customs Official.
(4) Imported goods sent by postal or courier service shall only be released with the approval of the Customs Official.
(5) The provisions, as referred to in paragraph (1), paragraph (2), paragraph (3) and paragraph (4) shall be regulated further with/or based on the Minister regulation.
(6) Persons who do not pay the Import Duties on imported goods as referred to paragraph (2)(b) or (2)(c) within the period designated by this law shall pay the Customs duties and administrative fines of the Import Duties that should be paid.
Article 10C
(1) Importer may propose requests changing customs declaration on the fault data that have been submitted as long as those faults happened because of actual mistake.
(2) The requests as referred to paragraph (1) may be refused if:
(3) The provisions as referred to paragraph (1) shall be regulated further with/or based on the Minister regulation.
Section 3
Temporary Admission
Article 10D
(1) Imported goods can be released as temporary admission if at the time of importation those goods truly will be re-exported at least in three years.
(2) Temporarily admitted goods shall be under Customs control until their re-exportation.
(3) Temporarily admitted goods may get duties free or dispensation of customs duties.
(4) Temporarily admitted goods that get dispensation of customs duties, be subjected import duties up to maximum five percents of import duties that shall be paid in every months.
(5) Person who belated re-export the temporarily admitted goods in the designed period be subjected administrative fine for 100% (one hundred percents) of the import duties that shall be paid.
(6) Persons who do not re-export the temporarily admitted goods until the end of the designed period is subjected import duties and administrative fines for 100% (one hundred percents) of the import duties that shall be paid.
(7) The provisions as referred to paragraph (1) and paragraph (2) shall be regulated further with/or based on the Minister regulation."
25. The title of CHAPTER II Part Three was amended thus CHAPTER II Part Three stated as follows:
"Part Three
Export"
26. Article 11 was deleted.
27. Between Article 11 and CHAPTER III was inserted 1 (one) article, that was Article 11A which stated as follows:
"Article 11A
(1) The goods that will be exported shall be declared in the Customs Declaration.
(2) The Customs Declarations as referred to in paragraph (1) shall not be required for goods taken out by passengers, border crossers, and consignment up to a certain customs value and/or a certain amounts.
(3) Loading exported goods shall be done in the Customs Area or at another place with the head of custom office approval in a certain condition.
(4) The goods that have been notified to export, while waiting for loading, can be stored at the Temporary Storage or other specified place by the approval of the head of customs office.
(5) The cancellation of notified goods to export as referred to paragraph (1) shall be informed to the customs official.
(6) The exporter who does not inform the cancellation of export as referred to paragraph (5) be subject administrative fine for Rp5.000.000,00 (five million rupiah).
(7) The provisions as referred to paragraph (1), paragraph (2), paragraph (3) and paragraph (4) shall be regulated further with/or by the Minister regulation."
28. Provisions of Article 13 were amended thus Article 13 stated as follows:
"Article 13
(1) Different Import Duty rate from those referred to in Article 12 paragraph (1) may be imposed on:
a. imported goods on which the Import Duty is imposed by virtue of international agreement or commitment; or
b. imported goods brought by passengers, crews of means of transport, border crossers, or consignment sent by postal or courier services.
(2) The imposition and the rate of tariff of the Import Duty as referred to in paragraph (1) shall be further regulated by the Minister."
29. Provisions of Article 14 were amended thus Article 14 stated as follows:
"Article 14
(1) To determine the Import Duty and Export Duty, the goods shall be grouped by virtue of the classification system.
(2) Provisions on the classification of goods as referred to in paragraph (1) shall be further regulated by the Minister."
30. Provisions of Article 15 paragraph (2), paragraph (3), paragraph (4), paragraph (5), paragraph (6) and paragraph (7) were amended and between paragraph (3) and paragraph (4) was inserted 1 (one) paragraph, that was paragraphr (3a) thus Article 15 stated as follows:
"Article 15
(1) The Customs value of imported goods shall be the transaction value.
(2) If the Customs value of the imported goods cannot be determined under the provision of paragraph (1), the Customs value shall be the transaction value of identical goods.
(3) If the Customs value of the imported goods cannot be determined under the provisions of paragraph (1) and (2), the Customs value shall be the transaction value of similar goods.
(3a) If the Customs value of imported goods cannot be determined under the provisions of paragraph (1), (2), and (3) the Customs value of imported goods shall be based on the provisions of paragraph (4) and (5) in sequence, unless on the request of the importer, the provisions of paragraph (5) can be determined prior paragraph (4).
(4) If the Customs value of the imported goods cannot be determined under the provisions of paragraph (1), (2), and (3), the Customs value of the imported goods shall be based on a deductive method.
(5) If the Customs value of the imported goods cannot be determined under the provisions of paragraph (1), (2), (3), and deductive method as referred to in paragraph (4), the Customs value of the imported goods shall be based on a computed method.
(6) If the Customs value of the imported goods cannot be determined under the provisions of paragraph (1), (2), (3), deductive method as referred to in paragraph (4), or computed method as referred to in paragraph (5), the Customs value shall be determined by using reasonable means consistent with the principles and the provisions as referred to in paragraph (1) to (5) on the basis of data available in the Customs Territory subject to certain limitations.
(7) The provisions on Customs value for the Import Duty calculation shall be further regulated with or by the Minister."
31. Provision of Article 16 paragraph (1), paragraph (2), paragraph (3), paragraph (4), and paragraph (6) were amended thus Article 16 sounds as follows:
"Article 16
(1) The Customs Official may determine the tariff classification on imported goods prior to the lodgment of the Customs Declaration or within thirty days as of the date of the Customs Declaration.
(2) The Customs Official may determine the Customs value for calculation of Import Duty on imported goods within thirty days as of the date of the Customs Declaration.
(3) If the determination as referred to in paragraph (1) and/or paragraph (2) causes a shortage payment of the Import Duty, unless the importer lodges the objections as referred to in Article 93 paragraph (1), the importer shall pay in full the Import Duty shortage pursuant to the determination.
(4) The importer who has erroneously notified the Customs value for the calculation of the Import Duty, hence the shortage of payment of the Import Duty occurs, shall be subject to a penalty of minimum of one hundred percent up to maximum one thousand percent of the Import Duty in short.
(5) If the determination as referred to in paragraph (1) and/or paragraph (2) causes an excess payment of the Import Duty, refund of the Import Duty paid shall be in an amount equal to the excess payment.
(6) Provisions as referred to in paragraph (1) and (2) shall be further regulated with or by the Minister."
32. Provisions of Article 17 paragraph (2) letter b were amended and added 1 (one) paragraph, it was paragraph (4) thus Article 17 sounds as follows:
"Article 17
(1) The Director General may review and redetermine the tariff classification and the Customs value for the calculation of the Import Duty within a period of two years as of the date of the Customs Declaration.
(2) If the determination of the review as referred to in paragraph (1) differs from the determination as referred to in Article 16, the Director General notifies it in writing to the importer to:
(3) The shortage of the Import Duty or the refund of the Import Duty as referred to in paragraph (2) shall be paid pursuant to the redetermination.
(4) Redetermination as referred to in paragraph (2), if caused by errorneous notification of transaction value hence the shortage of payment of the Import Duty, shall be subject to an administrative fine of minimum of one hundred percent up to maximum one thousand percent of the Import Duty in short."
33. Between Article 17 and 18 was inserted 1 (one) article, it was Article 17A which stated as follows:
"Article 17A
Based on application, Director General may determine tariff classification of goods and the Customs value for imported goods as the calculation base of the Import Duty before the Customs Declaration submitted."
34. The title of CHAPTER IV was amended thus it stated as follows:
"CHAPTER IV
ANTI-DUMPING, COUNTERVAILING, SAFEGUARD AND RETALIATION DUTIES"
35. Article 20 was deleted.
36. Article 23 was deleted.
37. CHAPTER IV was added 3 (three) parts, they were Part Three, Part Four, and Part Five which mentiones as follows:
"Part Three
Safeguard Duty
Article 23A
Safeguard duty can be applied on the imported goods in case there is a bound of imported goods that either absolutely or relatively cause an impact to similar domestic goods or directly compete, and the bound of imported goods:
Article 23B
(1) Safeguard duty as referred to in Article 23A shall be imposed at the maximum of the necessary amount to solve serious material injury or prevent threat to the domestic industry.
(2) Safeguard duty as referred to in paragraph (1) shall be imposed as an additional charge to the import duty collected on the basis of Article 12 paragraph (1).
Part Four
Retaliation Duty
Article 23C
(1) Retaliation duty shall be imposed on the imported goods originated from a country that treats Indonesian exported goods discriminatively.
(2) Retaliation duty as referred to in paragraph (1) shall be imposed as an additional charge to the impor duty, collected on the basis of Article 12 paragraph (1).
Part Five
Regulation and Determination
Article 23D
(1) The provision on the conditions and the procedure of the imposition of anti-dumping duty, countervailing duty, safeguard duty, and retaliation duty shall be further regulated by the Government Regulation.
(2) The tariff rate of anti dumping duty, countervailing duty, safeguard duty and retaliation duty as referred to in paragrapf (1) will be stipulated by the Minister."
38. Provision of Article 25 paragraph (2) was deleted and paragraph (1), paragraph (3), and paragraph (4) were amended so Article 25 become as follows:
"Article 25
(1) Exemption of the Import Duty shall be granted for import of:
(2) Removed.
(3) The provisions on the exemption as referred to in paragraph (1) shall be further regulated by the Minister Regulation.
(4) Any person who does not comply with the provisions of the exemption of the Import Duties by virtue of this law shall pay the Import Duties owed and shall be subject to an administrative fine of minimum of one hundred percent up to maximum five hundred percent of the Import duty in short."
39. Provisions of Article 26 paragraph (2) was removed and paragraph (1), paragraph (3), and paragraph (4) were amended thus Article 26 stated as follows:
"Article 26
(1) Exemption or relief of the Import Duty may be granted for import of:
(2) Removed.
(3) The provisions on the exemption and relief as referred to in paragraph (1) shall be further regulated by the Minister Regulation.
(4) Any person who does not comply with the provisions of the exemption and relief of the Import Duty by virtue of this law shall pay the Import Duties owed and shall be subject to an administrative fine of minimum of one hundred percent up to maximum five hundred percent of the Import duty in short."
40. Provisions of Article 27 were amended thus Article 27 stated as follows:
"Article 27
(1) Refund may be carried out for the whole or a part of the Import Duty paid for:
(2) The provisions on refund as referred to in paragraph (1) shall be further regulated by or based on the Minister Regulation."
41. Provisions of Article 30 were amended by adding 2 (two) paragraphs, they were paragraph (3) and paragraph (4), thus Article 30 stated as follows:
"Article 30
(1) The importer shall be liable for the Import Duty owed as of the date of the registration of the Customs Declaration.
(2) The Import Duty as referred to in paragraph (1) shall be calculated on the basis of the effective tariff on the date of the registration of the Customs Declaration and on the basis of the customs value as referred to in Article 15.
(3) The import duty shall be paid in Rupiah.
(4) The provisions on the money exchange value which is used for the calculation and payment of the import duty shall be further regulated by the Minister."
42. Provisions of Article 32 paragraph (3) were amended by adding 1 (two) paragraph, it was paragraph (4), thus Article 32 stated as follows:
"Article 32
(1) The operator of the Temporary Storage shall be liable for the Import Duty owed of the goods stored at the Temporary Storage.
(2) The operator of the Temporary Storage shall be exempted from the liability as referred to in paragraph (1) in case the goods stored at the Temporary Storage:
(3) The Import Duty of the goods as referred to in paragraph (1) which has to be paid, as long as it can not be calculated on the basis of the tariff and the customs value of the goods concerned, shall be based on the highest tariff of the goods declared at the time the goods are stored at the Temporary Storage, and the Customs value shall be determined by the Customs Official.
(4) Provisions as referred to in paragraph (2) and (3) including system on collection shall be further regulated or based on Regulation of the Minister."
43. The title of CHAPTER VII was amended thus CHAPTER VII stated as follows:
"CHAPTER VII
PAYMENT, COLLECTION AND DEBTSAND SECURITY"
44. Title of CHAPTER VII was amended, thus CHAPTER VII Part One stated as follows:
"Part One
Payment of Import Duty"
45. The provision of Article 36 paragraph (2) and (3) was amended therefore Article 36 stated as follows:
"Article 36
(1) The Import Duty, penalty, and interest payable to the State by virtue of this law, shall be paid at the State Treasury or at another place of payment determined by the Minister.
(2) The Import Duty, penalty, and interest as referred to in paragraph (1) shall be rounded off in thousand rupiah.
(3) The provisions on the payment, receipts, and depositing procedure of the Import Duty, penalty, and interest as referred to in paragraph (1) as well as the rounding off as referred to in paragraph (2) shall be further regulated or based on regulation of the Minister."
46. Provisions of Article 37 paragraph (1), paragraph (2), and paragraph (3) were amended and between paragraph (2) and paragraph (3) was inserted 1 (one) paragraph, it was paragraph (2a) thus Article 37 stated as follows:
"Article 37
(1) The Import Duty due shall be obliged to be paid on the date of the registration of the Customs Declaration at the maximum.
(2) The obligation to pay the import duty as referred to in paragraph (1) may be deferred in case of payment is determined in period or wait for the decision of exemption or relief.
(2a) The suspension of the obligation to pay the import duty as referred to in paragraph (2):
(3) The provisions on the suspension as referred to in paragraph (2) and (2a) shall be further regulated with or based on the regulation of the Minister."
47. Between Article 37 and Part Two CHAPTER VII was inserted 1 (one) article, it was Article 37A which stated as follows:
"Article 37A
(1) The lack of payment of the import duty and/or administration penalty shall be obliged to be paid 60 (sixty) days since the fulfillment date at the maximum.
(2) Based on the desire of the person with debt, Director General can give the approval of the suspension or installment of the obligation to pay the import duty and/or administration penalty as referred to in paragraph (1) in 12 (twelve) months at the maximum.
(3) The suspension of the obligation to pay the import duty and/or administration penalty as referred to in paragraph (2) shall be subject 2% (two percent) of interest every month and part of the month will be counted as 1 (one) month.
(4) The provisions on the suspension as referred in paragraph (2) shall be further regulated with or based on the regulation of the Minister."
48. Provisions of Article 38 were amended by adding 1 (one) paragraph, it was paragraph (3) thus Article 38 stated as follows:
"Article 38
(1) The debt or claim to the State by virtue of this law that has not or partly been paid shall be subject to interest of two percent per month for a maximum period of twenty four months, as of the due date of the debt or claim up to its payment, whereas a part of a month shall be counted as one month.
(2) The calculation of debt or claim to the State by virtue of this law shall be rounded off in whole rupiah.
(3) The due date as referred to in article (1), as follow:
49. Article 41 stays with the provisional explanation of Article 41 then Article 41 explanation changed as stated on the explanation by articles section in this law.
50. Provisions of Article 44 paragraph (1) and paragraph (2) were amended and between paragraph (1) and paragraph (2) was inserted 1 (one ) paragraph thus Article 44 stated as follows:
"Article 44
(1) Under specified conditions, an area, a place, or a building may be designated as the Bonded Storage by having deferment of import duty for:
(1a) The Minister can determine an area, a place, or a building to be used for a certain activity except activities as referred to in paragraph (1) as a bonded storage.
(2) Provisions on the establishment, system of organization, management, and alteration of the Bonded Storage shall be further regulated with a Government Regulation."
51. Provisions of Article 45 were amended thus Article 45 stated as follows:
"Article 45
(1) Goods may be released from the Bonded Storage with the approval from the Customs Official, to be:
(2) Goods from the Bonded Storage imported for home use shall be:
(3) Any person who removes goods from the Bonded Storage prior to the approval of the Customs Official without having an intention to evade the payment of import duty shall be subject to a penalty of Rp75,000,000.00 (seventy five million rupiah).
(4) The operator of the Bonded Storage who cannot be accounted for the goods stored shall be subject to a penalty of 100% (one hundred percent) of the Import Duty that should be paid."
52. Provisions of Article 49 were amended thus stated as follows:
"Article 49
Importers, exporters, operator of the Temporary Storage, operator of the Bonded Storage, management of Customs brokers, or managements of transportation shall be obliged to carry out book-keeping."
53. Provisions of Article 50 were amended thus Article 50 stated as follows:
"Article 50
(1) On the request of the Customs Official, the persons as referred to in Article 49 are obliged to submit financial statement, books, records and documents being the essential proof of book-keeping, letters relating to the trade activities including electronic data, as well as letters relating to the customs activities for the purpose of customs audit.
(2) In case the persons as referred to in paragraph (1) are not in place, the obligation to submit financial statement, books, records, and documents being the essential proof of book-keeping, letters relating to the trade activities including electronic data, as well as letters relating to the customs activities, shall be transferred to their representatives."
54. Provisions of Article 51 were amended and added 3 (three) paragraphs, they are:
"Article 51
(1) Book-keeping as referred to in Article 49 shall be conducted in a proper way so that it could describe the real activity, and at least consists of records on the property, obligation, capital, income, and fares.
(2) Book-keeping shall be conducted in Indonesia by using Latin characters, Arabic figures, rupiah currency, and the Indonesian language or the foreign currency and other languages stipulated by the Minister.
(3) Financial statement, books, records and documents being the essential proof of book-keeping, letters relating to the trade activities including electronic data, and letters relating to the customs activities shall be kept for a period of ten years at the respective business premises in Indonesia.
(4) Provisions on the manual of the book-keeping shall be further regulated with or based on regulation of the Minister."
55. Provisions of Article 52 were amended and added with 1 (one) paragraph thus Article 52 stated as follows:
"Article 52
(1) Any person who does not conduct book-keeping as referred to in Article 49 shall be subject to a penalty of Rp 50,000,000.00 (fifty million rupiah).
(2) Any person who does not comply with the provisions as referred to in Article 51 paragraph (1), Paragraph (2), or paragraph (3) shall be subject to a penalty of Rp 25,000,000.00 (twenty five million rupiah)."
56. The title of CHAPTER X was amended thus CHAPTER X stated as follows:
"CHAPTER X
PROHIBITIONS AND RESTRICTIONS OF IMPORTS OR EXPORTS, AND CONTROL OF IMPORT OR EXPORT OF GOODS AS A RESULT OF VIOLATIONS AGAINST INTELLECTUAL PROPERTY RIGHTS AND THE LEGAL ACTION ON GOODS RELATED TO TERRORISM AND/OR TRANSNATIONAL CRIME"
57. Provisions of Article 53 paragraph (1), paragraph (2), and paragraph (3) were amended thus Article 53 stated as follows:
"Article 53
(1) For the purpose of supervising the execution of prohibition and restriction provisions, the government agencies that determine the provisions on prohibitions and/or restrictions of certain Imports and Exports shall notify the Minister.
(2) The provisions concerning the execution of the supervision of the prohibition and/or restrictions as referred to in paragraph (1) shall be further regulated with or based on Minister's regulation.
(3) In case all goods being prohibited or restricted do not fulfill the requirement to be imported or exported, and has been if notified with the Customs Declaration, on the request of the importer or exporter, the goods may be:
(4) Goods prohibited or restricted for import or export that have not been declared or not truthfully declared shall be notified as goods claimed by the State as referred to in Article 68, unless otherwise regulated by virtue of the prevailing government regulations and laws."
58. Provisions of Article 54 were amended thus stated as follows:
"Article 54
On the request of the owner or the holder of trademarks or copyrights, the Chairman of Commercial Court may issue a warrant to the Customs Official to suspend temporarily the release of imported or exported goods from the Customs Area that, on the basis of sufficient evidence, are suspected to be the result of violations against trademarks and copyrights protected in Indonesia."
59. Provisions of Article 56 were amended thus Article 56 stated as follows:
"Article 56
Upon the receipt of the warrant as referred to in Article 54, the Customs Official shall:
60. Provisions of Article 57 paragraph (1) dan paragraph (2) were amended thus Article 57 stated as follows:
"Article 57
(1) The suspension of the release of the goods as referred to in Article 56 (b) shall be executed for a period of maximum ten working days.
(2) The period as referred to in paragraph (1), based on particular reasons and conditions, may be extended once for maximum another ten working days upon a warrant of the Chairman of the Commercial Court.
(3) The extension of the suspension as referred to in paragraph (2) shall be accompanied by an extension of the security as referred to in Article 55 (d)."
61. Provisions of Article 58 were amended thus Article 58 stated as follows:
"Article 58
(1) On the request of the owner or the holder of trademarks or copyrights demanding the suspension, the Chairman of the Commercial Court may issue a permit to the owner or the holder of such rights to examine the imported or the exported goods for which suspension of the release is requested.
(2) The issuance of the license to examine as referred to in paragraph (1) shall be done by the Chairman of the Commercial Court after hearing and considering explanations as well as the interests of the owner of the imported or the exported goods for which a suspension of the release is requested."
62. Provisions of Article 59 were amended thus Article 59 stated as follows:
"Article 59
(1) If within the period of ten working days as referred to in Article 57 paragraph (1), the Customs Official has not received a notification from the party requesting the suspension of the release and that the legal action required to maintain his/her rights pursuant to the prevailing government regulations has already been carried out and the Chairman of the Commerce Court does not extend in writing the order to suspend, the Customs Official shall terminate such a suspension and settle the issue pursuant to the Customs provisions by virtue of this law.
(2) In case the legal action to maintain the right is initiated pursuant to the prevailing government regulations and law within a period of 10 (ten) working days as referred to in paragraph (1), the party that has requested in writing the order to suspend the release of imported or exported goods shall be obliged to notify it to the Customs Official who receives the order and executes the suspension of imported or exported goods.
(3) In case the legal action as referred to in paragraph (2) has been notified and the Chairman of the Commerce Court does not extend in writing the order to suspend as referred to in Article 57 paragraph (2), the Customs Official shall terminate the suspension and settle the issue pursuant to the Customs provisions by virtue of this law."
63. Provisions of Article 60 were amended thus stated as follows:
"Article 60
Under certain circumstances, importer, exporter, or owner of imported or exported goods may submit a request to the Commerce Court to issue a warrant to the Customs Official to terminate the suspension as referred to in Article 54 by submitting a security equivalent to the one as referred to in Article 55 (d)."
64. Provisions of Article 61 were amended thus stated as follows:
"Article 61
(1) If from the examination of the case, it turns out that the imported or exported goods are not originated from violations against or violate trademarks or copyrights, the owner of the imported or exported goods has the right to obtain compensation from the party requesting detention of the imported or exported goods.
(2) The Commerce Court that performs the examination and makes the decision concerning the lawsuit as referred to in paragraph (1) may order that the security as referred to in Article 55 (d) be used as payment or partial payment for the compensation."
65. Between Article 64 and CHAPTER XI was inserted 1 (one) part, that is Part Three which stated as follows:
"Part Three
Legal Action for Goods Related in Terrorism and/ or Trans-national Crime
Article 64A
(1) Goods which, based on former evidence, are suspected to be related to terrorism offences and or transnational crime, can be undergone legally by Customs Officers.
(2) Provisions on Legal Action as referred to in paragraph (1) shall be further regulated with or based on the Minister Regulation."
66. Provisions of Article 75 paragraph (1) were amended thus Article 75 stated as follows:
"Article 75
(1) To carry out the control over the means of transport on the sea or river, the Customs Official operate means of patrol or other means.
(2) The means of patrol or other means used by the Customs Official as referred to in paragraph (1) may be armed of which numbers and types are stipulated with the Government Regulation."
67. Provisions of Article 76 were amended thus Article 76 stated as follows:
"Article 76
(1) To carry out the duties by virtue of this law, the Customs Official may request assistance from the National Police of The Republic of Indonesia, Indonesian Army, and/or other government agencies.
(2) The National Police of The Republic of Indonesia, Indonesian Army, and/or other government agencies shall fulfil the request as referred to in paragraph (1)."
68. Provisions of Article 78 were amended thus stated as follows:
"Article 78
The Customs Official is authorized to lock, seal and/or affix necessary security marks on imported goods which have not undergone the Customs formalities and on export or other goods subject to customs control - on the means of transport, at storage places or in other places - by virtue of this law."
69. Provision of Article 82 paragraph (4) was removed and paragraph (1), paragraph (3), paragraph (5), and paragraph (6) were amended thus Article 82 stated as follows:
"Article 82
(1) The Customs Official is authorized to examine the imported and exported goods after the lodgement of the Customs Declaration.
(2) The Customs Official is authorized to request the importer, exporter, carrier, operator of the Temporary Storage, operator of the Bonded Storage, or their representatives, to present the goods, to open the means of transport or its parts, and to open each package for examination purposes.
(3) Whenever the request as referred to in paragraph (2) fails to be fulfilled:
(4) Deleted.
(5) Any person who makes incorrect declaration to the type and/or number of goods on the import Declaration causing shortage of payment of the Import Duty is subject to administrative financial penalty of minimum of 100% (one hundred percent) up to maximum 1000% (one thousand percent) of the Import Duty in short.
(6) Any person who makes incorrect declaration to the type and/or number of goods on the export Declaration is subject to a penalty of minimum 100% (one hundred percent) up to 1000% (one thousand percent) of the Export revenue in short."
70. Between Article 82 and Article 83 was inserted one article, that is Article 82A which stated as follows:
"Article 82A
(1) For control purpose, the Customs Officer in his/her ex-officio capacity is authorized to conduct physical examination on imported or exported goods before or after the lodgement of customs declaration.
(2) Provisions as referred to in paragraph (1) shall be further regulated in or based on the Minister Regulation."
71. Provisions of Article 85 paragraph (1) were amended and added 1 (one) paragraph, that is paragraph (3) thus Article 85 stated as follows:
"Article 85
(1) The Customs Official shall issue the import or export approval as the submitted Customs Declaration met the conditions required and the result of the examination of goods is in conformity with the Customs Declaration.
(2) The Customs Official is authorized to delay the issuance of export or import approval unless the declaration requirements are met.
(3) The Customs Official shall be authorized to refuse to give customs service if the person concerned not to meet Customs obligation yet by virtue of this law."
72. Between Article 85 and CHAPTER XII Section 2 was inserted 1 (one) article, it was Article 85A which stated as follows:
"Article 85A
(1) By virtue of this law, the Customs Official may conduct the Customs Examination on certain goods transported within Customs Territory.
(2) The Customs Examination on certain goods as referred to in paragraph (1) may be conducted during loading, departure, and/ or the discharge in the destination.
(3) Provisions of the Customs Examination on certain goods as referred to in paragraph (1) shall be further regulated with or under the Minister Regulation."
73. Provisions of Article 86 paragraph (1) and paragraph (2) were amended and between paragraph (1) and paragraph (2) was inserted 1 (one) paragraph, that is paragraph (1a), and added 1 (one) paragraph, it was paragraph 3 thus Article 86 stated as follows:
"Article 86
(1) The Customs Official is authorized to conduct Customs audit on person as referred to in Article 49.
(1a) In conducting Customs audit as referred to in paragraph (1), the Customs Official is authorized:
(2) Any person as referred to in article 49 who causes the Customs Official unable to conduct customs audit authority, is subject to a administrative financial penalty of Rp 75.000.000,00 (seventy five million rupiah).
(3) Provisions on the implementation of customs audit as referred to in paragraph (1) shall be further regulated with or under the Minister Regulation."
74. Between Article 86 and Section 3 was inserted 1 (one) article, that was Article 86A which stated as follows:
"Article 86A
To any shortages of import duty payment discovered from customs audit, caused by the incorrect declaration on the number and/ or type of goods, person concerned shall pay the sortages and subject to administrative financial penalty as referred to in Article 82."
75. Provisions of Article 88 paragraph (2) were amended thus Article 88 stated as follows:
"Article 88
(1) To fulfill Customs Formalities by virtue of this law, the Customs Official is authorized to enter and search on the buildings or places except dwelling houses as referred to in Article 87, and may examine each of the goods therein.
(2) During the search on the buildings or places as referred to in paragraph (1), and upon the request of Customs Official, the owner or person who assumes control over such places shall present any letter or document related to the goods stored therein."
76. Provisions of Article 90 paragraph (3) and paragraph (4) were amended thus Article 90 stated as follows:
"Article 90
(1) To fulfil the Customs formalities by virtue of this law, the Customs Official is authorized to stop and search on the means of transport and the goods therein.
(2) Means of transport sealed by other law enforcement agencies or by postal authority shall be excepted from the search as referred to in paragraph (1).
(3) The Customs Official based on the Customs Declaration as referred to in Article 7A paragraph (3) is authorized to stop the discharge of goods from the means of transport if such goods violate the prevailing regulations.
(4) Any person who refuses to stop the discharge as referred to in paragraph (3) is subject to a penalty of Rp 25,000,000.00 (twenty five million rupiah)."
77. Between Article 92 and CHAPTER XIII was inserted 1 (one) part, that was Part Four which stated as follows:
"Part Four
Special Authority of Director General
Article 92A
(1) Director General in his official capacity or based on the request of any person concerned may:
(2) Provisions on the procedures of the request submission, revision, reduction, or elimination as referred to in paragraph (1) are further regulated with or under the Minister Regulation."
78. The title of CHAPTER XIII were amended thus CHAPTER XIII stated as follows:
"CHAPTER XIII
OBJECTION, APPEAL, AND APPEAL INSTITUTION"
79. Provisions of Article 93 paragraph (1), paragraph (2), paragraph (3), paragraph (4), and paragraph (5) were amended and between paragraph (1) and paragraph (2) was inserted 1 (one) paragraph, it was paragraph (1a), and added with 1 (one) paragraph, it was paragraph (6) thus Article 93 became as follows:
"Article 93
(1) Person who has objections against the assessment of tariff classification and/or Customs value determined by the Customs Official, may file a written objection only to the Director General in sixty days as of the date of the assessment by depositing a security as much the (obligation) due.
(1a) Security as referred to in paragraph (1) shall not be obliged to fulfill imported goods yet to takes out from the Customs Area.
(2) The Director General shall make decision on the objection, as referred to in paragraph (1) within a period of sixty days after the objection is received.
(3) Whenever the objection as referred to in paragraph (1) is rejected by the Director General, the security shall be cashed (for import duty payment) and/or administrative fine due shall be deemed and if the objection are accepted, such a security shall be returned.
(4) If within a the period of sixty days as referred to in paragraph (2), the Director General has not come to any decision, the objection shall be deemed accepted and the security shall be returned.
(5) If the security as referred to in paragraph (1) is in the form of cash and returned of security as referred to in paragraph (3) and (4) is refunded after the thirty-day period has passed after the objection is (accepted), two percent of monthly interest for twenty four months maximum shall be granted by the Government.
(6) The provisions concerning to file a objection procedure as referred to paragraph (91) shall be furthermore arranged regulate by/or minister regulation."
80. Between Article 93 and Article 94 was inserted 1 (one) paragraph, it was Article 93A which stated as follows:
"Article 93A
(1) Person who has objections against the assessment besides tariff classification and/or Customs value for import duty determined by the Customs Official, may file a written objection only to the Director General in sixty days as of the date of the assessment.
(2) As long as an objection reffered to in paragraph (1) related to shortages of customs duty which has been paid, a security must be deposit as much billing will be paid.
(3) A security as reffered to in paragraph (2) shall not be obliged to fulfill imported goods yet to takes out from the Customs Area.
(4) The Director General shall make decision on the objection, as referred to in paragraph (1) within a period of sixty days after the objection is received.
(5) Whenever the objection as referred to in paragraph (1) is rejected by the Director General, the security shall be cashed for customs duty payment and/or administrative fine due shall be deemed and if the objection are accepted, such a security shall be returned.
(6) If within the period of sixty days as referred to in paragraph (3), the Director General has not come to any decision, the objection shall be deemed accepted and the security shall be returned.
(7) If the security as referred to in paragraph (1) is in the form of cash and the security returned as referred to in paragraph (5) and (6) is refunded after the thirty-day period has passed after the objection is received, the Government shall be granted two percent of monthly interest for twenty four months maximum.
(8) Rule concerning to file a objection as referred to paragraph (1) arranged furthermore by/or based on minister regulation."
81. Provisions of Article 94 were amended and added 1 (one) paragraph, that was paragraph (6) thus Article 94 stated as follows:
"Article 94
(1) Person, subject to penalty as fine, may file a written objection only to the Director General in sixty days as of the date of asessment, by depositing a security as much the amount of the penalty.
(2) The Director General shall make a decision on the objection as referred to in paragraph (1) within a period of sixty days after the objection is received.
(3) Whenever the objection as referred to in paragraph (1) is rejected by the Director General, the security shall be cash and the administrative fine due is deemed paid, and if the objection is accepted, such a security will be returned.
(4) If within a period of sixty days as referred to in paragraph (2), the Director General has not come to any decision, the objection shall be deemed accepted and the security shall be returned.
(5) If the security as referred to in paragraph (1) is in the form of cash and the security returned as referred to in paragraph (3) and (4) is refunded after the thirty day period has passed after the objection is received, two percent of monthly interest for twenty four months maximum shall be granted by the Government.
(6) Rule concerning file a objection regulation as referred to paragraph (1) further arranged with/by based on minister regulation."
82. Provisions of Article 95 were amended thus stated as follows:
"Article 95
Person who has objections against the assessment of tariff classification and/or Customs value determined by the Customs Official as referred to in Article 17 paragraph (2), the decision of Director General as referred to in Article 93 paragraph (2), Article 93A paragraph (4) or Article 94 paragraph (2), may file a written appeal to the Tax Judicatory Institution in thirty days as of the date of the assessment or decision, after the Obligation has been paid."
83. Article 96 was deleted.
84. Article 97 was deleted.
85. Article 98 was deleted.
86. Article 99 was deleted.
87. Article 100 was deleted.
88. Article 101 was deleted.
89. Provision of CHAPTER XIII Part Two was deleted.
90. Provisions of Article 102 were amended thus Article 102 stated as follows:
"Article 102
Any person who:
91. Between Article 102 and Article 103 were inserted 4 (four) articles, they were Article 102A, Article 102B, Article 102C, and Article 102D which stated as follows:
"Article 102A
Any person who:
Article 102B
Violation as referred to article 102 and article 102A which resulting annoyed of state economic shall be punished with a minimum imprisonment 5 (five) years and a maximum imprisonment 20 (twenty) years and a minimum fine of Rp 5.000.000.000 (five billion rupiah) and a maximum fine of Rp 100.000.000 (one hundred billion rupiah).
Article 102C
In the case of penalized as referred to article 102B conducted by official and law enforcement officer, penalty which penalized with penalty as referred to penalty threat in this law is added 1/3 (one third).
Article 102D
Anyone who transporting a certain good which not delivered to customs office destination and can not prove that the mentioned is out of his ability shall be punished with a minimum imprisonment 1 (one) year and a maximum imprisonment 5 (five) years and/or a minimum fine of Rp 10.000.000,00 (ten million rupiah) and a maximum fine of Rp. 1.000.000.000,00 (one billion rupiah)."
92. Provisions of Article 103 were amended thus stated as follows:
"Article 103
Any person who:
93. Between Article 103 and Article 104 was inserted 1 (one) article, it was Article 103A which stated as follows:
"Article 103A
(1) Anyone who accesses electronic system illegally related to service and/or control in customs matter shall be punished with minimum imprisonment 1 (one) year and maximum imprisonment 5 (five) year and/or a minimum fine Rp 50.000.000 (fifty million rupiah) and maximum Rp 1.000.000.000,00 (one billion rupiah).
(2) Deed as referred to paragraph (1) resulting not fulfilled of state collection based on this law punished with minimum imprisonment 2 (two) year and maximum imprisonment 10 (ten) year and/or minimum fine Rp 1.000.000.000,00 (one billion rupiah) and maximum fine Rp. 5.000.000.000,00 (five billion rupiah)."
94. Provisions of Article 104 were amended thus stated as follows:
"Article 104
Any person who:
a. transports goods as a result of the crime as referred to in Article 102, Article 102A, or Article 102B;
b. destroys, modifies, cuts, conceals, or discards books or records that should be kept by virtue of the law;
c. gets rid of, approves, or takes part in the elimination of information from the Customs Declaration, the complementary Customs document, records; or
d. keeps and/or provides commercial invoice forms of a company located abroad, which and knows that the forms can be used as enclosure to Customs Declaration by virtue of this law, shall be punished with a minimum imprisonment of one year and maximum imprisonment of three years and/or a minimum fine of Rp 500,000,000.00 (five hundred million rupiah) and maximum fine of Rp 3,000,000,000.00 (three billion rupiah)."
95. Provisions of Article 105 were amended thus stated as follows:
"Article 105
Any one who without permission opens, takes off, or breaks the key, seal or security marks affixed by the Customs Official, shall be punished with a minimum imprisonment of one year and a maximum imprisonment of three years and/or a minimum fine of Rp 500,000,000.00 (five hundred million rupiah) and a maximum fine of Rp 1,000,000,000 (one billion rupiah)."
96. Article 106 was removed.
97. Article 107 remains with the changes in the elucidation of Article 107 so the explanation of Article 107 to be as defined in chapter by chapter explanation of Law this Act.
98. Provisions of Article 108 paragraph (3) and paragraph (4) were amended thus Article 108 stated as follows:
"Article 108
(1) In case where such a punishable crime is committed by virtue of this law or on behalf of a legal Person, firm or corporation, association, foundation or cooperative, a lawsuit shall be directed to and criminal sanction shall be applied to:
(2) In case a crime is committed by a person or a group of person who has business or other relation with a legal Person, firm or corporation, association, foundation or cooperative conducted in lieu of such Person, such a crime shall be regarded as committed by such Person.
(3) In case a criminal lawsuit is placed upon a legal Person, firm or corporation, association, foundation or cooperative, they may be represented by one member of their management and the members can be represented by his/her behalf which judicially could ask responsibility according to a legal person itself.
(4) When a legal Person, firm or corporation, association, foundation or cooperative is charged with the punishment as referred to in this law, the principle punishment imposed shall always be in the form of a fine amounting to Rp 1.500,000,000.00 (one billion and five hundred million rupiah) at the most if the crime punishable with imprisonment, without annulling the fine if the crime is charged with imprisonment and fine."
99. Provisions of Article 109 paragraph (1) and paragraph (2) were amended, and between paragraph (2) and paragraph (3) was inserted 1 (one) paragraph, that was paragraph (2a) thus Article 109 stated as follows:
"Article 109
(1) Imported goods as referred to in Article 102, 103 (d), or 104 (a), exported goods as referred to in Article 102A or certain goods as referred to in Article 102D resulting from such a crime shall be confiscated for the state.
(2) Means of transport which solely used to commit the crime as referred to in Article 102 and Article 102A be confiscated for the State.
(2a) Means of transport used to commit the crime as referred to in Article 102D may be confiscated for the State.
(3) The goods as referred to in paragraph (1) shall be settled based on the provisions of Article 73."
100. Between CHAPTER XV and CHAPTER XVI was inserted 1 (one) chapter, it was CHAPTER XV A thus stated as follows:
"CHAPTER XV A
OFFICIAL GUIDELINE
Article 113A
(1) Attitude and behavior of Directorate General of Customs and Excise Official attach with code of conduct which becomes guidance in carrying the entire task as written in this law.
(2) Violation to code of conduct by Directorate General of Customs and Excise official will be settled by Code of Conduct Commission.
(3) Stipulation concerning code of conduct will be furthermore arranged by minister regulation.
(4) Stipulation concerning formulation, formation, and work description of Code of Conduct Commission will be furthermore arranged by minister regulation.
Article 113B
In case of customs official are making a mistake in counting or determining the import duty or export duty and not in line with this Law and causing unfulfilled of the state revenue, customs official shall be given a sanction based on customs regulation applied.
Article 113C
(1) In the case of there is an indication of violation concerning Directorate of Customs and Excise official, minister can assign internal investigator to do inspection to official to find evidence.
(2) Stipulation as referred to in paragraph (1) shall be further regulated by minister regulation.
Article 113D
(1) Person, group of people, and/or task force who successfully restrain customs fraud have a right to get a premium.
(2) The number of premium given will be 50% (fifty percent) of the administration penalty and/or auction result of goods derived from customs fraud.
(3) In case of goods seizure are prohibited and/or restricted goods in accordance to the regulation applied shall not be auction, the value of goods as a standard of premium calculation shall be determined by the minister.
(4) Stipulation in extending the premium as referred to in paragraph (1) and (2) shall be further regulated by minister regulation."
101. Between Article 115 and CHAPTER XVII were inserted 3 (three) articles, they were Article 115A, Article 115B, and Article 115C which were stated as follows:
"Article 115A
(1) Goods which are inward or outward to or from and available in an area determined as a free trade area and/or free port can be supervised by Directorate General of Customs and Excise.
(2) Stipulation as referred to in paragraph (1) shall be regulated based on government regulation.
Article 115B
(1) Based on society's demand, Director General shall give any information he has unless certain classify information.
(2) Stipulation on giving information as refereed to in paragraph (1) shall be further regulated by Minister Regulation.
Article 115C
(1) Every Each Directorate General of Customs and Excise official is forbid to give any information he possesses or being told by other person concerning his position or duty to implement stipulation of this law to unauthorized party.
(2) Prohibition as referred to in paragraph (1) are also applied to any expert appointed by Director General to assist the implementation of stipulation of this law.
(3) The Minister wittingly has right to give command to Directorate General of Customs and Excise official and expert as referred to in paragraph (1) and paragraph (2) to give information and show evidence from other person to the investigator official to perform government financial examination.
(4) For the investigation purpose in court relating with criminal matters, by the request of the judge as referred to in article 180 law No. 8/1981 on Criminal Law, the Minister shall give written permit toward Directorate General of Customs and Excise official and the expert as referred to in paragraph (1) and (2) to give any evidence and information he possess to the judge."
1. At the time this law come to force:
2. Provision of law as the implementation of this law is settled at the most 1 (one) year since the enactment of this law.
This law is effective starting on the legislated date.
For public cognizance, the regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
Legalized in Jakarta,
at the date November 15, 2006
PRESIDENT OF THE REPUBLIC OF INDONESIA,
signed
SUSILO BAMBANG YUDHOYONO
Enacted in Jakarta,
at the date November 15, 2006
Minister of Republic of Indonesia
signed
HAMID AWALUDDIN
STATE GAZETTE OF THE REPUBLIC OF INDONESIA 2006 NO. 93
The copy is in accordance to the original.
THE STATE SECRETARY OF REPUBLIC INDONESIA
Head of Regulation Bureau
Enocomic and Industrial Sector,
signed
M. SAPTA MURTI, SH., MA, MKn
Attachment (Elucidation) to LAW OF THE REPUBLIC OF INDONESIA
No. 17/2006