to Indonesian

REGULATION OF THE MINISTER OF FINANCE
No. 139/PMK.04/2007

CONCERNING
CUSTOMS INSPECTION IN THE IMPORT SECTOR

THE MINISTER OF FINANCE,

Considering:

a. that based on provision in Article 4 of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, the imported goods shall be inspected by customs covers documents inspection and physical inspection of goods;

b. that based on provision in Article 82 of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, customs and excise official has authority to conduct customs inspection on the imported goods;

c. that based on consideration as intended in paragraph a and paragraph b above, and in the framework to implement provision in Article 3 paragraph (4) of 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 Inspection in the Import Sector;

In view of:

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. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);

3. Presidential Decree No. 20/P/2005

DECIDES:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING CUSTOMS INSPECTION IN THE IMPORT SECTOR

Article 1

In this Ministerial Regulation:

1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.

2. Customs notification is statement that is made by person in the framework to implement customs obligation in the forms and conditions as stipulated in Customs Law.

3. Person is individual or legal entity.

4. Directorate General is executer of basic tasks and functions of the Ministry of Finance in the field of customs and excise.

5. Customs and excise official is employee of the Directorate General of Customs and Excise in certain positions designated to carry out certain duties under the Customs Law.

6. Imports are the activities to enter goods into the customs area.

7. Customs supplementary documents are all documents that are used as a complement to customs notifications, such as Invoice, Bill of Lading, Packing List, and the manifest.

8. Documents checking are activities carried out by customs official and / or computer systems to ensure that customs notifications are made with complete and correct manner.

9. Document checking official is the customs official that s authorized to conduct the checking and determination of the customs notification data.

10. Physical examination is an activity carried out by goods checker customs and excise official to determine the number and type of goods imported under investigation for purposes of classification and determination of customs value.

11. Physical examination official is customs and excise official that is authorized to conduct a physical examination of imported goods and directly appointed by customs services application or by of customs or excise official.

12. Position Examination is goods physical examination that is conducted based on customs and excise official initiative to secure the rights of states and / or meet the statutory provisions in force.

Article 2

(1) The customs examination shall be conducted on imported goods.

(2) Customs examination as intended in paragraph (1) is conducted based on customs notification submitted by the importer.

(3) Customs examination as intended in paragraph (1) includes the documents checking and physical examination of goods.

(4) Customs Examination done selectively based on risk management analysis.

Article 3

(1) Document checking is conducted by the document checker official and / or services computer system.

(2) Document checking by document checker official shall be conducted to ensure that customs notification is notified correctly, and customs supplementary documents that are required in accordance with specified requirements.

(3) Documents checking by service computer system performed to ensure that customs notification that is submitted has been delivered complete and correct.

(4) The document checker official conducts checking as a follow up of computer checking as intended in paragraph (3), based on data presented by the services computer system.

(5) The document checker official make the determination based on examination results as intended in paragraph (4).

(6) The document checker official is only responsible for the determination as intended in paragraph (5).

Article 4

Physical examination of imported goods by the goods checker official performed based on instructions issued by customs and excise officials or service computer system.

Article 5

Physical inspection of goods are carried on:

Article 6

If in the physical examination of imported goods need specific technical knowledge, customs and excise officials may request assistance from other parties that have the technical knowledge.

Article 7

(1) In case of a physical examination, the importers or their proxies received notification of a physical examination from customs and excise official or service computer system.

(2) Importers or their proxies shall prepare and submit imported goods to be examined, open each packing, packaging, or container that will be examined and witness the examination.

(3) The obligation as intended in paragraph (2) must be implemented no later than 3 (three) working days after the date of notification of a physical examination.

(4) At the request of the importers or their proxies, the period as intended in paragraph (3) can be extended at the latest 2 (two) working days if the party concerned can give a reason about the reason can not do a physical examination.

(5) In case the importers or their proxies do not implement the provisions in paragraph (2) within the period as intended in paragraph (3) and paragraph (4), then the physical examination can be carried out by customs and excise official on the risk and cost of the importer.

Article 8

In the based on customs examination there are:

the document checker official submit customs notification and customs supplementary documents to customs and excise official that has responsibility on the control to conduct investigation.

Article 9

Further provisions that are required in the framework of implementation of this Regulation of the Minister of Finance shall be set by regulation the Director General of Customs and Excise.

Article 10

This regulation shall come into force on December 15, 2007.

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

Stipulated in Jakarta
on November 12, 2007
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
signed,
SRI MULYANI INDRAWATI