THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON TECHNICAL DIRECTIVES FOR SETTLEMENT OF THE IMPORT OF DELIVERY GOODS THROUGH COURIER SERVICE COMPANIES
Referred to in this regulation as:
(1) In order to enable a courier service company to undertake customs activities, the company must secure approval from Head of Service Office where customs liabilities are fulfilled.
(2) Courier Service Company submits application to Head of Customs and Service Office with the model of application in accordance with Attachment I to this regulation by enclosing:
(3) Head of Service Office examines and makes decision on the approval or rejection of the application as meant in paragraph (2), which is made by model according to Attachment II to this regulation.
(4) The examination as meant paragraph (3) covers:
(5) In the case of PJT using TPS managed for the public, the provision as meant in paragraph (4) must be fulfilled by operator of TPS.
(1) Courier service companies are obliged to give up guarantee to Heads of Service Offices.
(2) The value of the guarantee as meant in paragraph (1) is stipulated by Heads of Service Offices by observing the amount of import duty and Taxes in the Framework of the Import (PDRI) in the certain payment postponement period of delivery goods declared by PJT.
(3) The guarantee as meant in paragraph (1) can be in the form of cash guarantee, bank guarantee or customs bond.
(4) The guarantee as meant in paragraph (1) is returned if the approval as meant in Article 2 paragraph (1) was revoked by including the amount of import duty and PDRI.
(1) Fulfillment of customs liabilities to delivery goods is realized by PJT for and on behalf of recipients of the delivery goods by using Import Declaration of Certain Goods (PIBT), accompanied by documents of House AwB or House B/L.
(2) The Import Declaration of Certain Goods as meant in paragraph (1) is conveyed to Service Offices through electronic media or manually.
(3) The Import Declaration of Certain Goods as meant in paragraph (1) is made on the basis of House AwB. or House B/L.
(4) The Import Declaration of Certain Goods as meant in paragraph (1) can be made on the basis of more than one House AwB or House B/L (consolidated) with the provision as follows:
(5) In the case of one Master AwB or Master B/L consisting of several House AwB or House B/L with the same sender and recipient of goods and every House AwB or B/L being worth FOB US$50 (fifty US Dollars), PJT is obliged to inform it in a special PIBT for House AwB or House B/L with the same recipient of goods.
(6) In the case of PIBT being made on the basis of more than one House AwB or House B/L (consolidated) as meant in paragraph (4), PJT is obliged to mention description of goods and recipient of delivery goods in next sheet of PIBT.
(7) The Import Declaration of Certain Goods as meant in paragraph (1) is made by using module of PIBT by mentioning the following data at the minimum:
(8) The import declaration of certain goods as meant in paragraph (1) is made in quadruple with the designation as follows:
(9) In the case of the import declaration of certain goods as meant in paragraph (1) being conveyed through electronic media, hardcopy of PIBT needs not be given up to Service Office.
(1) Customs Inspection is applied to the delivery goods as meant in Article 1 point 2.
(2) The customs inspection as meant in paragraph (1) covers examination of documents and physical inspection of goods.
(3) The examination of documents as meant in paragraph (2) covers:
(4) The physical inspection as meant in paragraph (2) is executed selectively.
(5) Customs and Excise Official stipulates classification, imposition and customs value as well as import duty and PDRI, which must be settled.
(6) Stipulation of the customs and excise officials as meant in paragraph (5) is final.
(7) In the case of delivery goods in one House AwB or House B/L consisting of several kinds of goods,
(8) In the framework of stipulating the customs value as meant in paragraph (5), the customs and excise official can ask invoice from PJT.
(9) Delivery goods whose import is regulated or must secure approval from technical institution concerned, unless otherwise stipulated, can have their release approved after the requirements are fulfilled.
(10) In the case of the requirements for the import as meant in paragraph (9) being not yet fulfilled by House AwB or House B/L contained in one consolidated PIBT, the other House AwB or House B/L can have their release approved.
(11) Release of delivery goods only can be realized after securing approval of release of goods from Customs and Excise Official.
(12) Procedures for service and supervision over the settlement of the import of delivery goods through the Electronic Data Interchange (EDI) Network and manually are as stipulated in Attachments III and IV to this regulation.
(1) Delivery goods whose value does not exceed FOB US$50 (fifty US Dollars) are exempt from import duty and PDRI.
(2) In the case of the value of delivery goods exceeding FOB US$50 (fifty US Dollars), the excess of the value is subjected to Import Duty and PDRI.
(3) The collection of Income Tax-article 22 on the Import is realized in accordance with the provisions in the taxation sector:
(1) Settlement of Import Duty and PDRI must be realized by PJT in not later than 3 (three) working days as from the date of issuance of SPPB.
(2) The settlement as meant in paragraph (1) is realized through perception foreign-exchange banks for every submitted PIBT.
(3) In the case of foreign exchange perception bank being not available, the settlement as meant in paragraph (1) can be realized in Service Office.
In the case of PJT failing to meet the obligation as meant in Article 7 paragraph (1),
a. the guarantee as meant in Article 3 paragraph (1) is disbursed to pay import duty and PDRI; and
b. the said company is subjected to administrative sanction in the form of fine in accordance with the provisions of customs law.
Heads of Service Offices revoke the approval as meant in Article 2 paragraph (1), in the case of PJT:
a. Imported goods sent through PJT are settled by Import Declaration (PIB) in the case of the goods failing to meet the provision as meant in Article 1 point 2; or
b. the goods securing facility of KITE, Provisional Import or exemption from Import Duty and PDRI.
(1) Imported goods sent through PJT to be imported to Bonded Collection Place have their weight not restricted as meant in Article 1 point 2 and are settled by the procedures as stipulated in Attachment V to this regulation.
(1) The approval of PJT to undertake customs activities, which is issued before the enforcement of this regulation remains effective up to 90 (ninety) days as from the date of enforcement of this regulation.
(2) With the enforcement of this regulation, the provisions on the import of delivery goods through PJT as regulated in Decision of the Director General of Customs and Excise No. KEP-78/BC/1997 as already amended by Decision of the Director General of Customs and Excise No. KEP-83/BC/2002 is declared null and void.
The regulation comes into force 30 (thirty) days as from the date of stipulation.
For public cognizance, the regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On April 25, 2006
THE DIRECTOR GENERAL
(signature)
EDDY ABDURRACHMAN