REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-18/BC/2006

ON
PROCEDURES FOR
USING CUSTOMS DECLARATION OF SINGLE ADMINISTRATIVE DOCUMENT FOR
THE IMPORT OF IMPORTED GOODS AND RELEASE OF EXPORTED GOODS
TO AND FROM BATAM, BINTAN, AND KARIMUN ISLAND

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

a. that in the framework of application of Customs Declaration of Single Administrative Document (PP.SAD) to the import of goods from LDP and release of goods to LDP in Batam, Bintan and Karimun (BBK) Island, it is deemed necessary to regulate the realization of the use of Regulation of the Minister of Finance on the Use of PP-SAD Document;
b. that based on the consideration as meant in letter a, it is deemed necessary to stipulate a regulation of the Director General of Customs and Excise on Procedures for Using Customs Declaration of Single Administrative Document for the Import of Imported Goods and Release of Exported Goods to and from Batam, Bintan and Karimun Island;

In view of:

1. Law No. 6/1983 on Taxation General Provisions and Procedures (Statute Book 1983 No. 49, Supplement to Statute Book No. 3262) as already amended several times and the latest by Law No. 16/2000 (Statute Book 2000 No. 126, Supplement to Statute Book No. 3984);
2. Law No. 7/1983 on Income Tax (Statute Book 1983 No. 50, supplement to Statute Book No. 3263) as already amended several times and the latest by Law No. 17/2000 (Statute Book 2000 No. 127, Supplement to Statute Book No. 3985);
3. Law No. 8/1983 on Value Added Tax on Goods and Services abd Sales Tax on Luxury Goods (Statute Book 1983 No. 51, Supplement to Statute Book No. 3264) as already amended several times and the latest by Law No. 18/2000 (Statute Book 2000 No. 128, Supplement to Statute Book No. 3986);
4. Law No. 10/1995 on Customs (Statute Book 1995 No. 70, Supplement to Statute Book No. 3612);
5. Law No. 11/1995 on Excise (Statute Book 1995 No. 71, Supplement to Statute Book No. 3613);
6. Government Regulation No. 30/1995 on Taxation Treatment in the Framework of Construction and Operation of Development of Bintan and Karimun Islands Development Project (Statute Book 1995 No. 52, Supplement to Statute Book No. 3604);
7. Government Regulation No. 33/1996 on Bonded Collection Place (Statute Book 1996 No. 50, Supplement to Statute Book No. 3638) as already amended by Government Regulation No. 43/1997 (Statute Book 1997 No. 90, Supplement to Statute Book No. 3717)
8. Government Regulation No. 63/2003 on Treatment of Value Added Tax and Sales Tax on Luxury Goods in Bonded Zone of Batam Island Industrial Estate (Statute Book 2003 No. 158, Supplement of Statute Book No. 4061) as already amended by Government Regulation No. 30/2005 (Statute Book 2005 No.63, Supplement to Statute Book No. 4514);
9. Presidential Decree No. 187/M/2004;
10. Decree of the Minister of Finance No. 399/KMK.01/1996 on Bonded Warehouse;
11. Decree of the Minister of Finance No. 291/KMK.05/1997 on Bonded Zone as already amended several times and the latest by Regulation of the Minister of Finance No. 101/PMK.04/2006;
12. Decree of the Minister of Finance No. 123/KMK.05/2000 on Entreport for Exhibition Purpose;
13. Decree of the Minister of Finance No. 128/KMK.05/2000 on Duty Free Shop;
14. Decree of the Minister of Finance No. 453/KMK.04/2002 on Customs Prosedures in the Import Field as already amended several times and the latest by Decree of the Minister of Finance No. 112/KMK.04/2003;
15. Decree of the Minister of Finance No. 557/KMK.04/2003 of the Minister of Finance No. 580/KMK.04/2003 on Import Relief Procedure for The Purpose of the Export and Supervision;
16. Decree of the Minister of Finance No. 580/KMK.04/2003 on Import Relief Procedures for the Purpose of the Export and Supervision;
17. Decree of the Minister of Finance No. 583/KMK.04/2003 on Treatment of Value Added Tax and Sales Tax on Luxury Goods in Bonded Zone of Batam Island Industrial Estate;
18. Decree of the Minister of Finance No. 584/KMK.04/2003 on The Import of Goods from Outside Customs Area to Bonded Zone of Batam Island Industrial Estate as already amended by Regulation of the Minister of Finance No. 16/PMK.04/2005;
19. Regulation of the Minister of Finance No. 60/PMK.04/2004 on Bonded Collection Place in Batam, Bintan and Karimun Islands as already amended by Regulation of the Minister of Finance No. 89/PMK.04/205;
20. Regulation of the Minister of Finance No. 103/PMK.04/2006 on the Use of Customs Declaration of Single Administrative Document in Batam, Bintan and karimun Islands;
21. Decision of the Director General of Customs and Excise No. Kep-07/BC/2003 on Technical Directives for Customs Procedures in the Import Field;
22. Decision of the Director General of Customs and Excise No. Kep-151/BC/2003 on Technical Directives for Customs Procedures in the Export Field;
23. Regulation of the Director General of Customs and Excise No. P-16/BC/2005 on Procedures for Establishing, Importing and Releasing Goods to and from Bonded Collection Places in Batam, Bintan and Karimun Islands as already amended by Regulation of the Director General of Customs and Excise No. P-18/BC/2005;

DECIDES :

To stipulate :

THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON PROCEDURES FOR USING CUSTOMS DECLARATION OF SINGLE ADMINISTRATIVE DOCUMENT FOR THE IMPORT OF IMPORTED GOODS AND RELEASE OF EXPORTED GOODS TO AND FROM BATAM, BINTAN AND KARIMUN ISLANDS.

CHAPTER I
GENERAL PROVISION

Article 1

Referred to in this regulation as :

1. Customs Declaration of Single Administrative Document (PP-SAD) shall be a document of declaration used as Customs Declaration of Import (PP-SAD Import) and Customs Declaration of Export (PP-SAD Export) as meant in Regulation of the Minister of Finance No. 103/PMK.04/2006 on the Use of Customs Declaration of Single Administrative Document in Batam, Bintan and Karimun Islands.
2. BBK shall be Batam, Bintan and Karimun Islands.
3. KB shall be the bonded zone as meant in Government Regulation No. 33/2006 on Bonded Collection Places in BBK.
4. PBK shall be Operators of Bonded Zones in BBK.
5. PDKB shall be Entrepreneurs Operating in Bonded Zones in BBK.
6. GB shall be the bonded warehouse as meant in Government Regulation No. 33/1996 on Bonded Collection Places, in BBK.
7. PGB shall be operators of bonded warehouses in BBK.
8. PPGB shall be entrepreneurs in bonded warehouses in BBK.
9. ETP shall be the entreport for exhibition purpose as meant in Government Regulation No. 33/1996 on Bonded Collection Places, in BBK.
10. PTEP shall be providers of entreport for exhibition purpose, in BBK.
11. TBB shall be the duty free shop as meant in Government Regulation No. 33/1996 on Bonded Collection Places, in BBK.
12. TPB shall be bonded collection places consisting of KB, GB, ETP and TBB in BBK.
13. DPIL of Batam Island (DPIL PB) shall be pther Indonesian custom area Batam Island.
14. DPIL shall be DPIL other DPIL PB.
15. LDP shall be outside Customs Area.
16. PDRI shall be Taxes in the Framework of Import, covering Value Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM) as well as Income Tax Article 22 on the Import.
17. KITE Companies shall be companies receiving facility of Import Relief for the Export Purpose as meant in Decision of the Minister of Finance No. 580/KMK.04/2003.
18. Gate of TPS in BBK shall be a place inside the customs area and outside the customs area used as:
a. importing place of goods to TPB and LDP, DPIL/KITE, TPB outside BBK and TPB overseen by different KPBC; as well as.
b. exsporting place of goods to TPB and LDP, DPIL/KITE, TPB outside BBK and TPB overseen by different KPBC; as well as where Customs and Excise officers are stationed.
19. Director General shall be the Director General of Customs and Excise.
20. KPBC shall be Customs and Excise Service Offices in BBK.
21. Officials Sahll be employees of the Directorate General of Customs and Excise appointed in certain positions to execute certain task.
22. Officers shall be customs and excise executing employee in BBK, appointed to execute certain tasks.
23. Periodical Declaration shall be a customs declaration submitted at the of a period for several times of export of goods already realized in the period.
24. SPPB (Good Releasing Approval) shall be a document protecting the transport of goods from TPS to DPIL PB/TPB, Issued on the basis of the use of PP-SAD Import for the release of goods from TPS to DPIL PB/TPB.
25. Export Approval shall be a document protecting the transport of goods issued on the basis of the use of PP-SAD Export for the Import of goods to Customs Area from DPIL PB/TB for the export purpose.
26. SPPB-B (Periodical Goods Releasing Approval) shall be a document protecting the transport of the goods form TPS to DPIL PB/TPB.
27. Periodical Export Approval shall be a document protecting the transport of goods issued on the basis of the use of Periodical PP-SAD Export purpose.

CHAPTER II
PP-SAD IMPORT

Article 2

PP-SAD Import shall be customs declaration of :

a. import for use;
b. provisional import;
c. re-import;
d. import destined to Bonded Collection Place (TPB).

Article 3

(1) The import of goods from LPD to DPIL PB shall be done by using PP-SAD Import as meant in Article 2 letters a, b and c.

(2) PP-SAD Import shall be made by importers .and submitted to KPBC.

(3) Release of goods from TPS to DPIL PB shall use SPPB issued by official of KPBC.

(4) Procedures of importing goods from LDP to DPIL PB as meant in paragraph (1) shall refer to decision of the Director General on Technical Directives for Customs Procedures in the Import Field.

Article 4

(1) The import of goods from LDP to TPB (KB/GB/ETP/TBB) shall be done by using PP-SAD Import as meant in Article 2 letter d.

(2) PP-SAD Import shall be made by operators of TPB and submitted to KPBC.

(3) Release of goods from TPS to TPB shall use SPPB issued by official of KPBC.

(4) Procedures for importing goods from LDP to TPB as meant in paragraph (1) shall refer to decision of the Director General on the Establishment, Import and Release of Goods to and from Bonded Collection Places in Batam, Bintan and Karimun Islands.

CHAPTER III
PP-SAD EXPORT

Article 5

PP-Export shall be customs declaration of :

a. general export;
b. export of goods subjected to export levies;
c. export of goods securing Import Relief for Export Purpose (KITE);
d. export of certain goods;
e. export of goods from TPB.

Article 6

(1) Release of goods from DPIL PB to LDP shall be done by using PP-SAD Export as meant in Article 5 letters a, b, c and d.

(2) PP-SAD Export shall be made by exporters and submitted to KPBC.

(3) The import of goods from DPIL PB to Customs Area/TPS shall use Export Approval issued by official of KPBC.

(4) Procedures for releasing goods from DPIL PB to LDP as meant in paragraph (1) shall refer to decision of the Director General on technical directives for customs procedures in the export field.

Article 7

(1) The release of goods from TPB to LDP shall be done by using PP-SAD Export as meant in Article 5 letter e.

(2) PP-SAD Export shall be made by operators of TPB and submitted to KPBC.

(3) The import of goods from TPB to Customs Area/TPS shall use export approval Issued by official of KPBC.

(4) Procedures for releasing goods from TPB to LDP as meant in paragraph (1) shall refer to decision of the Director General on procedures for establishing, importing and releasing goods to and form bonded collection places in Batam, Bintan and Karimun Islands.

CHAPTER IV
PERIODICAL PP-SAD

Article 8

(1) Approval of the use of Periodical PP-SAD shall only be given to entrepreneurs coming into the White List category as well as securing approval from heads of KPBC.

(2) Operator of TPB undertaking their businesses in BBK shall be categorized as companies coming into the White List category.

(3) The provision as meant in paragraph (2) shall be in exception if TPB company undertaking businesses BBK is deemed already commiting customs crime on the basis of basis of adequate initial evidence.

(4) All modes of guarantee, which are on the basis of the provisions in force required for operating TPB can be given in the form of written guarantee.

Article 9

(1) Impoters and operators of TPB, with the approval of Head of KPBC, can use Periodical PP-SAD Import.

(2) PJT carrying goods of TPB with approval of Heads of KPBC can use Periodical PP-SAD Import.

(3) The periodical declaration as meant in paragraphs (1) and (2) can be given to importers and operators of TPB having good reputation, with the criteria that:

a. The use of Periodical PP-SAD Import has high frequency as well as the imported goods need to be used promptly; or
b. It is based on consideration of Heads of KPBC.

(4) The release of goods from TPS to DPIL TB/TPB shall use SPPB-B issued by officials of KPBC.

(5) Procedures for submitting Periodical PP-SAD Import for the release of goods from TPS to DPIL PB as menat in paragraph (1) shall refer to decision of the Director General on Technical Directives for Customs Procedures in the Import Field.

(6) Procedures for submitting Periodical PP-SAD Import for the release of goods from TPS to TPB as meant in paragraph (1) shall be refer to decision of the Director General on procedures for establishing, importing and releasing goods to and from bonded collection places in Batam, Bintan and Karimun Islands.

Article 10

(1) Exporters and operators of TPB, with the approval of Heads of KPBC, can use Periodical PP-SAD Export.

(2) PJT carrying goods of TPB with approval of Heads of KPBC can use Periodical PP-SAD Export.

(3) The periodical declaration as meant in paragraphs (1) and (2) can be given to exporters and operators of TPB having good reputation, with the criteria that:

a. The use of Periodical PP-SAD Export has high frequency as weell as the exported goods need to be released promptly; or
b. It is based on consideration of Heads of KPBC.

(4) The import of goods from DPIL TB/TPB to Customs Area/TPS shall use Perodical Export Approval issued by officials of KPBC.

(5) Procedures for submitting Periodical PP-SAD Export for the Import of goods from DPIL PB to Customs Area/TPS as meant in paragraph (1) shall refer to decision of the Director General on Technical Director for Customs Procedures in the Export Field.

(6) Procedures for submitting Periodical PP-SAD Export for the Import of goods from TPB to Customs Area/TPS as meant in paragraph (1) shall refer to decision of the Director General on procedures for establishing, importing and releasing goods to and from bonded collection places in Batam, Bintan and Karimun Island.

Article 11

(1) PP-SAD can be submitted by meals of Electronic Data Interchange (EDI), diskette or manually.

(2) PP-SAD can be submitted manually and through diskette in the case of EDI System not working.

CHAPTER VI
ENFORCEMEN OF PP-SAD

Article 12

(1) Enforcement of PP-AD in this regulation shall he gradual in BBK.

(2) In Batam Island, Bintan Industrial Estate and Tourism Resort Lagoi as well as Karimun Industrial Cooperation, the regulation shall come into force as from December 1,2006.

CHAPTER VII
TRANSTIONAL PROVISION

Article 13

(1) All techinical provisions of decrees of the Minister of Finance regulating customs declaration for BBK shall he declared to remain effective as lone a they are not regulated/improved in this regulation.

(2) All problems related to TPB not yet settled upon the enforcement of this regulation can be settled on the basis of this regulation.

CHAPTER VIII
CONCLUSION

Article 14

The regulation shall be rectified accordingly in the case of mistake being found.

Article 15

The regulation shall come into force as from December 1, 2006.

For public cognizance, the regulation Shall be published by placing it in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On November 22, 2006

THE DIRECTOR GENERAL
(signature)
ANWAR SUPRIJADI

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-18/BC/2006

ON PROCEDURES FOR USING CUSTOMS DECLARATION OF SINGLE ADMINISTRATIVE DOCUMENT FOR THE IMPORT OF IMPORTED GOODS AND RELEASE OF EXPORTED GOODS TO AND FROM BATAM, BINTAN, AND KARIMUN ISLAND