REGULATION OF THE MINISTER OF FINANCE
No. 145/PMK.04/2007

CONCERNING
CUSTOMS PROCEDURES IN THE EXPORT

THE MINISTER OF FINANCE,

Considering:

That in the context of implementing the provision in Article 11 A paragraph (7) Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, it is necessary to stipulate Regulation of the Minister of Finance concerning Customs Procedures in the Export;

In view of:

• 1. Law No. 6/1983 concerning General Provisions and Procedures in Taxation (Statute Book No. 49/1983, Supplement to Statute Book No. 3262) as amended several times, the latest by Law No. 28/2007 (Statute Book No. 85/2007, Supplement to Statute Book No. 4740);
• 2. Law No. 8/1983, concerning Value Added Tax on Goods and Services Tax and Sales Tax of Luxurious Goods (Statute Book No. 51/1983, Supplement to Statute Book No. 3264) as amended the latest by Law No. 18/2000 (Statute Book No. 128/2000, Supplement to Statute Book No. 3986);
• 3. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612/1995) as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4662);
• 4. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to Statute Book No. 3613);
• 5. Law No. 8/1997 concerning Company Document (Statute Book No. 18/1997, Supplement to Statute Book No. 3674);
• 6. Law No. 20/1997 concerning Non-Taxable State Income (Statute Book No. 43/1997, Supplement to Statute Book No. 3687);
• 7. Presidential Decree No. 20/P/2005;

CHAPTER I
GENERAL PROVISION

Article 1

In this Regulation:

• 1. Law on Customs is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
• 2. Person is individual person or legal entity.
• 3. Exporter is a person that runs activities in clearing goods from the customs area.
• 4. Export customs notification is statement made by a person in the context of complying with customs obligation in the export, in the form of filling in writing or electronic data.
• 5. Customs zone is zone with specific borders on port, airport, or other places stipulated for goods traffics that are fully under the supervision of the Directorate General of Customs and Excise.
• 6. Exported goods are goods cleared from the customs area.
• 7. Export duty is collection by the State based on the Law on Customs charged on exported goods.
• 8. Import Facilities for Export hereinafter abbreviated as KITE is a grant of exemption and/or reimbursement of import duty and/or excise, Value Added Tax and Sales Tax on Luxurious non-import tax goods and/or material to be processed, assembled, or installed on other goods which main products are for export.
• 9. Payment Slip Evidence hereinafter abbreviated as STBS is a proof of payment of export duty issued by the customs office, foreign exchange bank, or perception post office.
• 10. Export goods consolidator is business entity that consolidates export goods before the export goods are brought into the customs zone for loading into the transporting facilities.
• 11. Notification of Consolidated Export Goods hereinafter abbreviated as PKBE is notification on export goods resulting from the consolidation prepared by the consolidation exporter, or exporter in one group of companies, containing details of the whole documents on customs notification of export and approval for the export goods existing in one container.
• 12. Submission of notification through electronic media is submission of customs notification using diskette media or through direct electronic data exchange according to the stipulated standard and based on agreement between the exporter and the Director General or the designated official.
• 13. Customs office is customs and excise service office, the place where customs obligations are complied with according to the provisions in the Law on Customs affairs.
• 14. Director General is Director General of Customs and Excise.
• 15. Customs and Excise officials are employees of the Directorate General of Customs and Excise appointed in certain position to carry out certain tasks based on the Law on Customs affairs.
• 16. "Computer system service" refers to computer system used by the customs office in the context of supervising and provision of customs service.

CHAPTER II
EXPORT CUSTOMS NOTIFICATION

Article 2

(1) Goods for export must be notified to the customs office using notification on customs export.

(2) Export Customs Notification as intended in paragraph (1) shall be submitted by the exporter or his attorney to the customs office on the loading within 7 (seven) days before export day until before enter to the Customs zone.

(3) For break bulk export, export customs notification as intended in paragraph (2), can be submitted before departure time of transportation mean.

(4) For exporting goods subject to export duty, export customs notification is submitted after paid export duty.

(5) Export customs notification can be submitted in written or electronic data.

Article 3

Exporter should fill export customs notification completely and right, and has responsibility for data entry in export customs notification.

Article 4

Goods are reported in export customs notification as intended in Article 2 paragraph (1), and loaded to transportation mean that will departure to outside of customs zone, will be pretended has exported and handled as exporting goods.

Article 5

Export customs notification as intended in Article 2 paragraph (1) is not necessary for export of:

• a. passenger's private goods;
• b. transportation mean crew's goods;
• c. border crosser's goods;
• d. goods are sent using PT (Persero) Pos Indonesia with total weight not more than 100 (one hundred) kilogram.

Article 6

(1) Before exporting goods are loaded to transportation facilities, exporter or consolidator can make consolidation of exporting goods.

(2) Consolidation of exporting goods as intended in paragraph (1) is done in outside of customs zone.

(3) When consolidation of exporting goods enter customs zone, consolidator or exporter should notify it to customs office use PKBE.

(4) In case consolidation of exporting goods is done by many exporters or one group of company, PKBE is submitted by one of exporter.

CHAPTER III
CUSTOMS INVESTIGATION

Article 7

(1) Exporting goods will be checked with documents investigation.

(2) Documents investigation as intended in paragraph (1), is done by service application system and/or customs and excise officer, after export customs notification is reported to customs office.

(3) Documents investigation as intended in paragraph (1) are:

• a. right and complete of data filled in export customs notification;
• b. completely of required attachment documents;
• c. right to calculate export duty that is written in payment receipt of export duty in case exporting goods subject to export duty; and
• d. fulfil general regulation in export.

(4) Customs attachment documents as intended in paragraph (3) b, c and d are:

• a. invoice, packing list and other attachment documents whose are required to fulfil general regulation in export; and/or
• b. STBS in case exporting goods subject to export duty.

Article 8

(1) On certain cases, the customs and excise officials shall conduct physical examination of export goods.

(2) Physical examination of goods as intended in paragraph (1) shall be conducted on:

• a. export goods to re-import;
• b. export goods which at its import was meant to be re-exported again;
• c. export goods that has obtained KITE facilities;
• d. export goods subject to export duty;
• e. export goods based-on information from the Directorate General of Taxes; or
• f. export goods based on the result of analysis made on other information there is strong indication that violation is taking place or the provision of the statutory regulation has been violated.

(3) The physical examination of the goods as intended in paragraph (2) shall be conducted selectively on:

• a. export goods that obtained KITE facilities with exemption from import duty and/or excise; or
• b. export goods that are subject to export duty.

(4) The physical examination of goods as intended in paragraphs (2) and (3) may be conducted in the customs area, exporter's warehouse, or in other places used by the exporter to store export goods.

Article 9

(1) For special exports which export goods:

• a. have obtained KITE facilities in exemption from import duty and/or excise; or
• b. are subject to export duty, no physical examination is required.

(2) Stipulation of special exporters as intended in paragraph (1) shall be conducted by the Director General or designated customs and excise officials with due observance of the exporter's reputation, such as:

• a. has never violated the provisions in customs and excise known as administration penalty in the last one (1) year;
• b. is free from owed import duty, export duty, excise and tax in arrears;
• c. has maintained accountancy based on the Law on Customs affairs; and
• d. has obtained recommendation from the Directorate General of Taxes as compliant obligatory taxpayer.

(3) For exporter with status as importer with priority channel or other importers having obtained the status equivalent to the importer with priority channel shall be treated as special exporter as intended in paragraph (1).

(4) The provision as intended in paragraph (1) shall not apply if there is strong indication that violation will take place of violation of the provisions in the statutory regulation has taken place.

CHAPTER IV
IMPORT OF EXPORT GOODS INTO THE CUSTOMS ZONE

Article 10

Import of export goods into the customs zone or to temporary storage place shall be conducted after having obtained approval from the customs and excise officials and/or from the computer system service.

CHAPTER V
LOADING OF EXPORT GOODS AND RECONCILIATION

Article 11

(1) Loading of export goods into the transporting facilities shall be conducted after having obtained approval of the customs and excise officials and/or from the computer system service.

(2) The approval as intended in paragraph (1) shall be granted after having investigated the documents and/or conducted physical examination on the goods.

Article 12

(1) The goods that have been notified for re-export, while waiting for loading, may be stored at the temporary storage yard or other place with approval of the Head of Customs office.

(2) Loading of the export goods shall be conducted at the customs zone or in certain cases may be loaded at other place with approval of the Head of customs office.

Article 13

(1) The Export Customs Notification that has been submitted to the Customs Office as intended in Article 2 paragraph (1) shall be reconciled with customs notification of departure of the transporting facilities.

(2) The reconciliation as intended in paragraph (1) shall be conducted by making justification to the data element in the customs notification document on registered export by customs notification of the transporting facilities departure.

(3) Reconciliation as intended in paragraph (1) is conducted by customs and excise officials or computer service system.

CHAPTER VI
CANCELLATION AND AMENDMENT TO DATA FOR EXPORT CUSTOMS NOTIFICATION

Article 14

(1) The goods that have been notified for re-export and having obtained registration number for export customs notification may cancel its export.

(2) For export cancellation as intended in paragraph (1), the exporter shall be obliged to report to the customs and excise officials at the Customs Office for loading, within three (3) working days as of the date of departure of the transporting facilities as set forth in the customs notification.

(3) For goods which export has been cancelled as intended in paragraph (1) no physical examination shall be required, except for export goods which based on the result of analysis on information there is strong indication that violation will or has taken place on the provision of customs affairs in the export .

Article 15

(1) In the event of error, the exporter may amend the data in the Export Customs Notification that has been registered, after having obtained approval of the Head of Customs Office or the designated officials.

(2) The amendment to the data of Export Customs Notification as intended in paragraph (1) relating to the type, amount, container number, type of foreign exchange, and/or the FOB value of goods, may be served before the goods entering into the customs zone, except in the case of:

• a. short shipment within three (3) days at the latest as of the date of departure of the transporting facilities; or
• b. export goods with certain characteristics, within 60 (sixty) days as of the departure of the transporting facilities.

Article 16

(1) Mistake of customs notification in kind/category of export and/or kind of facility required, cannot be changed.

(2) For mistake as intended in paragraph (1), exporter can ask cancellation of export customs notification.

(3) For cancellation of export customs notification as intended in paragraph (2), exporter can make new export customs notification while goods are not loaded yet to transportation facilities.

Article 17

Amendment to the data of Export Customs Notification other than the error referred to in Article 15 and/or Article 16, paragraph (1) may be made within one (1) month as of the Export Customs Notification is made.

CHAPER VII
PENALTY

Article 18

(1) Any person failing to report the cancellation of its export as intended in Article 14 paragraph (2), shall be charged administrative penalty in the form of a fine of Rp. 5.000.000,00 (five million rupiahs).

(2) Any person failing to notify the type and/or amount of goods in the Export Customs Notification that caused incompliance with the State collection in the export, shall be charged administrative penalty in the form of 100% (one hundred percent) maximum 1,000 % (one thousand percent) fine of the State's short collection in the export.

(3) Any person that is:

• a. exporting goods without submitting customs notification;
• b. giving wrong information by intention on the type and/or amount of goods in the customs notification that caused incompliance with the State collection in the export;
• c. loading export goods outside the customs area without permit from the Head of Customs Office;
• d. unloading export goods in the customs area without permit from the Head of Customs Office, shall be criminally imprisoned for at least one (1) year and maximum 10 (ten) years and minimum fine of Rp. 50.000.000,00 (fifty million rupiahs) and maximum fine of Rp. 5.000.000.000,00 (five billion rupiah).

CHAPTER VII
OTHER PROVISIONS

Article 19

Exporter shall be obliged to store data on customs notification that has been registered in electronic media or in printing form of the Export Customs Notification and the original sheet of the complementary customs document as intended in Article 9, paragraph (3) for 10 (ten) years in its place of business in Indonesia.

CHAPTER VIII
CLOSING

Article 20

When this Regulation of the Minister of Finance comes into effect, Decision of the Minister of Finance No. 557/KMK.04/2002 concerning Customs Procedures in Export shall be declared null and void.

Article 21

Technical provision required for the implementation of this Regulation of the Minister of Finance shall be further governed in Regulation of the Director General.

Article 22

This Regulation of the Minister of Finance shall take effect on the 15 December 2007.

For public cognizance, this Regulation of the Minister of Finance shall be announced by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On November 22, 2007
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI