to Indonesian
In the framework of motivating activities of international trade traffic which imports foreign exchange to the State and for the purpose of enhancing both foreign and domestic capital investments, and to expand field of works, the establishment of Free Trade Zones and Free Ports had been regulated by Law Number 36 of 2000 concerning Stipulation of Government Regulation in Lieu of Law Number 1 of 2000 concerning Free Trade Zone and Free Port to become a Law as amended by Law Number 44 of 2007 concerning Stipulation of Government Regulation in Lieu of Law Number 1 of 2007 concerning Amendment to Law Number 36 of 2000 concerning Stipulation of Government Regulation in Lieu of Law Number 1 of 2000 concerning Free Trade Zone and Free Port to become a Law.
Free Trade Zones and Free Ports are zones within the legal territory of the Unitary State of the Republic of Indonesia separated from Customs Areas; therefore to the extent it is related with entry duty, excise, and PPN, shall be treated similar to those outside of Customs Area stipulated in accordance with provisions of statutory regulations.
In order to realize the purpose of the establishment of free trade zones and free ports, it is necessary to regulate the treatment of taxation including granting PPN and Sales Tax on Luxurious Goods facilities pursuant to Article 16B of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxurious Goods as amended several times, the latest by Law Number 18 of 2000.
In accordance with Law Number 10 of 1995 concerning Customs as amended by Law Number 17 of 2006 concerning Amendment to Law Number 10 of 1995 concerning Customs, the Directorate General of Customs and Excise has the authority to exercise control on the entry or the removal of goods to and from, and existing in zones designated as free trade zones and/or free ports.
For the removal of goods from a Free Zone to other places within a Customs Area, all provisions in the field of import shall be exercised. On the entry of goods from out of Customs Area into a Free Zone and entry from other places within a Customs Area into a Free Zone, all provisions of Law Number 10 of 1995 concerning Customs as amended by Law Number 17 of 2006 concerning Amendment to Law Number 10 of 1995 concerning Customs, shall apply.
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In order to secure that all goods brought into or removed from a Free Zone meet the stipulated provisions, the fulfillment of Customs obligations is stipulated to be performed only in Customs Offices..
The emphasis for the fulfillment of Customs obligations to be performed only in Customs Offices is meant that if there are goods unloaded or loaded at places not designated as a Customs Office, it means that violations on provisions of this Government Regulation had occurred.
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What is meant by “sanctions in the field of Customs” are the sanctions as intended in Article 102 and Article 102A of Customs Law.
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Included in the definition of entry duty are anti dumping entry duty, security action entry duty, and counter action entry duty.
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In order to obtain a correct data and evaluation on Customs Notification submitted on goods to be brought into a Free Zone, a customs check shall be undertaken in the form of examination on documents and physical check on goods.
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Customs check shall be made selectively by considering the interests of the control of entry of goods into a Free2one.
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In the context of export motivation, particularly those related with efforts to improve the competitive power of Indonesian export goods in the world market, speed and certainty are required by business performers. Therefore, efforts must be taken to make customs checks in the form of physical checks on goods removed from a Free Zone out of Customs Area at a minimum, making examination on documents to be already sufficient.
In order to obtain correct data and evaluation on submitted Customs Notifications, this Article grants authority to the Minister in certain matters, entitling the Minister to stipulate provisions concerning physical checks on the export of goods.
This provision regulates obligations of transporters to notify the arrival plan of its transportation means before it arrive at a Customs Zone, both on transportation means performing activities regularly (liner) and transportation means not regularly existing in the Customs Zone (tramper). This is meant to better improve customs control on imported goods and/or export of goods.
What is meant by “arrival of transportation means” is :
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What is meant by “manifest” is a list of commercial goods loaded on transportation means.
Customs Notification in this paragraph contains information on all commercial goods transported by transportation means, both imported goods and export goods, and goods originating from a Customs Area transported to other places within a Customs Area passing outside of the Customs Area.
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The provision on dropping anchor in this paragraph is calculated from the arrival of the transportation means as intended in the elucidation of paragraph (1).
Basically, imported goods may only be unloaded after the submission of Customs Notification on the arrival of transportation means. However, if the transportation means encounters an emergency such as undergoing fire, engine disorder that cannot be repaired, entrapped in bad weather, or other matters occurring beyond the capability of man, exceptions may be given by unloading without firstly notifying the arrival of the transportation means.
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What is meant by the nearest Customs Office is the Customs Office that is easiest to be reached.
Reporting an emergency as intended in this provision may be performed by using call radio, telephone, or facsim He.
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What is meant by “sanctions in the field of Customs” is the sanctions as intended in Article 102 of Customs Law.
The obligations to be performed by the transporter or his proxy in this paragraph is to notify the arrival of the transportation means with a Customs Notification to the Customs and Excise officials, and such documents must contain or include all goods transported on the transportation means, both in the form of traded goods and ship supplies. If the quantity Qf unloaded goods is less than the quantity notified in the Customs Notification, then based on the provisions of this paragraph, the transporter is deemed to have brought the imported goods to a free circulation, hence besides obligated to pay the entry duty for the shortage of the unloaded goods, shall also be imposed of an administrative sanction in the form of fine, if the party concerned cannot prove that the shortage of the unloaded goods is not due to his fault.
In case the goods are transported in containers, quantity of goods means the quantity of packages.
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This provision is meant so that the piling of goods n Temporary Piling Places is not necessarily an obligation since piling is undertaken only in case the goods cannot be removed immediately.
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What is meant by “removed” is the removal of goods from a Customs Zone into a Free Zone, other places within a Customs Area, as well as out of Customs Area.
The removal of goods in this paragraph is carried out without the intention to evade payment of entry duty, because Customs Notification had been submitted, and its entry duty had been settled, but since its removal is without the approval of Customs and Excise officials, on such violation, will be imposed of administrative sanction in the form of fine.
What is meant by “passenger” is every people crossing the border of the territory of a State using transportation means, but not the crew of transportation means and not border crossers.
What is meant by “crew of transportation means” is every person that due to the nature of his work must be inside a transportation means and coming together with the transportation means.
What is meant by “notified by” is submitting a notification verbally or in writing.
What is meant by “approval of Customs and Excise officials” is a stipulation of Customs and Excise officials stating that the goods had fulfilled Customs obligations based on Customs Law.
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Notification in this paragraph is meant as means to perform control on goods to be removed from Customs Area.
What is meant by “business performers” is business performers having received business permit from the Zone Exploitation Board.
The charging of exit duty in this paragraph is meant to protect the national interest, not to be a burden to the competitive power of the export commodity in the international market.
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What is meant by “cancelled” is cancelled in whole or a part of.
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What is meant by “sanctions in the field of Customs” is the sanctions as intended in Article 102A of Customs Law.
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Not collected PPN facility shall be provided if the Tax Subjected Goods had factually entered a Free Zone through designated ports or airports, and proved by customs documents having been endorsed I approved by an official of the Directorate General of Tax.
What is meant by “other places within a Customs Area” is the Customs Area other than the Free Zone and Bonded Piling Place.
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Indebted PPN must be settled by the person removing the goods, prior to removing the goods from a Free Zone.
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Customs Notification in this paragraph is meant so that payment obligations on entry duty PPN, excise, and Income Tax Article 22 as well as provisions of prohibitions and restrictions on goods originating from out of Customs Area had been fulfilled before being removed from a Free Zone to other places within the Customs Area.
What is meant by passenger is every person crossing the border of the area of a Free Zone using transportation means, but not the crew of transportation means and not border crossers.
What is meant by crew of transportation means is every person that due to the nature of his work must be inside a transportation means and coming together with the transportation means.
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What is meant by “cancelled” is cancelled in whole or a part of.
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Electronic data (softcopy) is information or series of information compiled and/or collected for a certain use that is received, recorded, sent, stored, processed, retaken, or produced electronically using a computer, electronic data processing set, optical or other similar methods.
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Basically, this Government Regulation adopts principle that all goods owners can settle their customs obligations. Considering that not all of the goods owners know or understand the provisions of Customs work mechanism or due to some matters cannot settle by themselves the customs obligations, this paragraph provides a possibility to give an authority for the settlement of customs obligations to Customs Service Handling Business Performers that are registered in the Customs Office.
Previously, Customs Service Handling Business Performers had been in existence, and in daily practice was known by the name Ship Cargo Expedition, Aircraft Cargo Expedition or Airplane Cargo Expedition, or transportation services business performers.
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Authorities of Customs and Excise officials as regulated by Law, namely are the authority of Customs and Excise officials to :
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What meant by “other provisions” are provision on :
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Attachment to statute book of the Republic of Indonesia No. 4970