a. that in the framework of encountering dynamic international trade developments, it is necessary to enhance customs service and supervision in a bid to support the smooth traffic of goods by a established an integrated customs service area;
b. that the integrated customs service area as described in letter a constitutes an area wherein temporary hoarding place, bonded hoarding places, exported-goods consolidation place and other business places supporting the smooth traffic of goods are available;
c. that pursuant to Article 10A and Article 11A of Law Number 10 of 1995 concerning Customs as amended by Law Number 17 of 2006, imported and exported goods may be disembarked, piled, released from and to temporary hoarding places and in certain conditions, imported and exported goods may be disembarked, piled and released from and to other places treated such as temporary hoarding places, bonded hoarding places and exported goods consolidated places;
d. that in order to ensure effective and efficient customs service and supervision in an integrated customs service area, pursuant to the provision of Article 79 paragraph (1) of Law No. 10/1995 concerning Customs that is amended by Law No. 17/2006, the Minister of Finance is authorized to rule seal and/or security mark used by other parties, which may be accepted as a substitute to seal or security mark stipulated by the Directorate General of Customs and Excise;
e. that based on consideration in a, b, c and d as well as in the framework of executing the provisions of Article 10A paragraph (9), Article 11A paragraph (7) and Article 79 paragraph (2) of Law Number 10 Year 1995 on Customs Affairs as already amended by Law Number 17 Year 2006, it's necessary to stipulate a regulation of the Minister of Finance on Integrated Customs Ser-vice Area;
1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book NO. 3612) as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
2. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) as amended by Law No. 39/2997 (Statute Book No. 195/2007, Supplement to Statute Book No. 4755);
3. Presidential Decision No. 84/P/2009;
REGULATION OF THE MINISTER OF FINANCE CONCERNING INTEGRATED CUSTOMS SERVICE AREA
In this Regulation:
1. "Customs Area" refers to an area with certain borders at seaport, airport or other place stipulated for the traffic of goods, fully supervised by the Directorate General of Customs and Excise;
2. "Person" refers to individual or legal entity.
3. "Temporary Hoarding Place" hereinafter abbreviated as TPS refers to a building and/or square or places treated such that in cstoms area, which is used for hoarding goods pending te loading or release.
4. "Bonded Hoarding Place" hereinafter abbreviated as TPB refers to a building, place or area complying with specific requirements, which is used for hoarding goods for certain purposes by securing deferred import duty.
5. "Consolidation Place of Exported Goods" hereinafter abbreviated as TKBE refers to a building or place used for consolidating exported goods.
6. "Integrated Customs Service Area" hereinafter abbreviated to KPPT refers to an area where activities of customs and excise service are centralized, which is in the form of temporary hoarding place, bonded hoarding place, consolidation place of exported goods, and may be furnished with other business places in the framework of supporting the smooth traffic of imported and exported goods.
7. "Customs Area" refers to an office within the Directorate General of Custom~ and Excise where customs obligations are fulfilled.
8. "Minister" refers to the Minister of Finance of the Republic of Indonesia.
9. "Director General" refers to the Director General of Customs and Excise.
10. "Customs and Excise Official" refers to an employee of the Directorate General of Customs and Excise appointed in certain position to execute specific tasks.
(1) KPPT shall be managed by companies in the form of Indonesian legal entity and domiciled in Indonesia.
(2) Upon the establishment, the size of KPPT area shall be minimally 25 (twenty five) hectares in a spread-out area and be located in industrial estate or area designated to industry.
(3) TPS in KPPT shall have gateway to insert and take out goods, which may be supervised electronically.
(4) At least business activities functioning as TPS, TPB and TKBE shall be executed inside KPPT.
(5) Procedures for establishing area as TPS, TPB and TKBE inside KPPT shall be in accordance with legislation ruling TPS,TPB and TKBE.
(6) KPPT may only contain one TPS managed by management of KPPT and one or more:
(1) KPPT shall contain customs area fully supervised by the Director General of Customs and Excise.
(2) In the framework of executing the supervision as described in paragraph (1), customs inspection may be executed by regarding the smooth flow of goods.
(3) The customs inspection as described in paragraph (2) shall be done selectively on the basis of risk management
(1) Every application for stipulating an area as KPPT shall be submitted to the Director General through Head of Customs Office.
(2) The application as described in paragraph (1) shall be submitted after applicant managing KPPT completes the development minimally as wide as 5 (five) hectares and has been able to perform function as TPS.
(3) The application as described in paragraph (1) shall minimally contain data about identity of personnel in charger business entity, location, as well as detail of business place to be stipulated as KPPT, and be accompanied by:
(1) Based on the application as described in Article 4 paragraph (1), the Head of Customs Office:
(2) The Director General on behalf of the Minister shall issue approval or rejection in no later than 30 (thirty) working days as from the date of receipt of complete application by the Director General.
(3) In the case of the application being approved, the Director General on behalf of the Minister may issue:
(4) The decision on tentative stipulation as KPPT as described in paragraph (3) a, shall be granted if the location to be stipulated as KPPT has not contained TPB and/or TKBE.
(5) Obligation which shall be fulfilled by management of KPPT shall be mentioned in the decision on tentative stipulation as KPPT as described in paragraph (3) a.
(6) The decision on stipulation as KPPT as described paragraph (3) b, shall be granted in case of TPB or TKBE being already existent in the location to be stipulated as KPPT.
(7) If the management of KPPT securing decision on tentative stipulation as KPPT as described in paragraph (3) letter a has complied with the obligations as described in paragraph (5)/ the Director General on behalf of the Minister shall issue a decision on stipulation as KPPT on the basis of application from the management of KPPT.
(8) In the case of the application being rejected/the Director General shall deliver a letter of rejection by mentioning the reason.
(1) Management of KPPT shall complete the development of the whole functional facilities and infrastructure of KPPT as described in Article 2 paragraph (4) in 3 (three) year.
(2) The Director General may approve the extension of the completion of the development of the whole functional facilities and infrastructure of KPPT once with the maximum period 2 (two) years.
Management of KPPT already securing decision on tentative stipulation as KPPT or stipulation as KPPT and already operating may transfer the ownership of land to other parties.
(1) Goods may be imported into KPPT from:
(2) The provision as described in paragraph (1) shall be in exception for the export of goods from outside customs area (LDP) into TKBE.
(1) The hoarding of goods in TPS inside KPPT shall be done in accordance with legislation ruling TPS.
(2) The stripping of goods resulting from outside customs area (LDP) in the pack of Less Container Load (LCL) may be done in a specific location provided for the said purpose in TPS inside KPPT.
(3) The hoarding of goods in TPS inside KPPT shall be maximally 30 (thirty) days as from the date of' hoarding.
(4) Goods hoarded TPS inside KPPT/ which are not taken out in the period as described in paragraph (3), shall be stipulated as unclaimed goods and the hoarding thereof shall be removed to a customs hoarding place.
(1) Goods maybe exported from KPPT to:
(2) The provision as described in paragraph (1) shall be in exception for the export of goods from TKBE inside KPPT to TPB outside KPPT/Free Trade Zone (FTZ), and/ or Other Place Inside Customs Area (TLDP).
(1) Management of KPPT as operator of TPS shall .be responsible in accordance with legislation ruling TPS.
(2) Management of KPPT as operator of TPB shall be responsible in accordance with legislation ruling TPB.
(3) In the case of management of KPPT managing TPB, the management of KPPT shall be responsible in accordance with legislation ruling TPB.
(4) In the case of management of KPPT running business of TKBE, the management of KPPT shall be responsible in accordance with legislating ruling the export.
Management of KPPT shall be obliged to:
The prohibitive provision effective for goods hoarded in TPS, TKBE, and/or TPB shall apply to goods hoarded in TPS, TKBE, and/or TPB in KPPT.
(1) Provisions and procedures for freezing and revoking license of TPS, TPB and TKBE shall be done in accordance with legislation ruling TPS, TPB and TKBE.
(2) The decision on stipulation as KPPT as described in Article 5 paragraph (3) letter a shall be revoked in the case of management KPPT not yet completing the whole development of customs area in KPPT in the period as described in Article 6.
(3) The decision on stipulation as KPPT as described in Article 5 paragraph (3) letter a and Article 5 paragraph (3) letter b shall be revoked in the case of the decision on stipulation of TPS is re-yoked.
(4) In the case of the decision on stipulation as KPPT being revoked, management of KPPT may reapply for the stipulation as KPPTafter one year as from the date of revocation and the whole obligations are settled.
(1) Sealing may be done by management of KPPT.
(2) Seal provided by management of KPPT may be accepted as substitute to seal or security mark in the framework of securing imported goods and/or exported goods having customs obligations not yet settled or other supervised goods.
(3) The Director General shall regulate further requirements related to the acceptance of seal or security mark as described in paragraph (1).
Further provision on activities of customs and/or excise service and supervision in the field of import and export in KPPT, which are needed in the framework of implementing this regulation shall be governed by a regulation of the Director General.
This regulation shall come into force as from the date of promulgation.
For public cognizance, the regulation shall be promulgated by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On December 28, 2009
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI