to Indonesian
In the framework to push international trading traffic activities that gives revenue for the state and in the framework to increase foreign or domestic investments and make working availability, it is regulated on the establishment of Free Trade Zones and Free Ports by Law No. 36/2000 concerning Stipulation of Government Regulation In Lieu of Law No. 1/2000 concerning Free Trade Zones and Free Ports become Law as amended by Law No. 44/2007 concerning Stipulation of Government Regulation In Lieu of Law No. 1/2007 concerning Amendment on the Law No. 36/2000 concerning Stipulation of Government Regulation In Lieu of Law No. 1/2000 concerning Free Trade Zones and Free Ports become Law.
Free Trade Zones and Free Ports are zone in the legal territory of the Republic of Indonesia which are separated from Customs Area in related with import duty, excise, PPN that are treated same with in out of designed Customs Area in according to the provisions in regulation.
To implement objective of establishment for free trade zones and free ports, it is necessary regulation on the taxation treatment including giving PPN and PPnBM facilities in the framework of Article 16B in Law No. 8/1983 concerning Value Added Tax on Goods and Service and Sales Tax on Luxurious Goods as amended several times, the latest by Law No. 42/2009 concerning The Third Amendment on the Law No. 8/1983 concerning Value Added Tax on Goods and Service and Sales Tax on Luxurious Goods.
In according to Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 concerning Amendment on the Law No. 10/1995 concerning Customs, Directorate General of Customs and Excise has authority to control on the entry or removal of goods into and from as well as are in zones designed as free trade zones and/or free ports. Removal of goods from Free Zone into other places in Customs Area are applied all general provisions in import field and Removal of goods from Free Zone into out of Customs Area are applied all general provisions in export field.
On the entry of goods from out of Customs Area into Free Zones and entry from other places in Customs Area into Free Zones apply all provisions in Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 concerning Amendment on the Law No. 10/1995 concerning Customs.
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For the need of service, control, and smooth of goods traffic as well as loading unloading discipline, and to secure state finance, based on Customs Law it is necessary to stipulate zones in sea port, airport, or other places as Customs Zones that are fully under control of Directorate General of Customs and Excise.
And designation of Customs Control Posts for Customs and Excise Official place to control. The Posts are part of Customs Office and in those places cannot fulfill Customs Obligation.
To keep on all goods are entered to or removed from Free Zones fulfill provisions are stipulated, fulfillment of Customs Obligation only can be conducted in Customs Office.
Fulfillment of Customs Obligation in Customs Office is if goods are unloaded or loaded in place that is not designed as Customs Office meant violation on the provision of this Government Regulation.
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Business permit from Zone Exploitation Board is issued with consideration of company extension, identity of management and responsible persons, kind of business and make sure of bookkeeping.
What is meant by "in relation with business activities" are activities or jobs done to reach objective of all requirement has relation with those activities or jobs.
What is meant by "consumption goods" are goods used directly to fulfill requirements public without further processing.
Control on the quantity and kinds of consumption goods are entered into Free Zones from out of Customs Area are designed by Zone Exploitation Board after finishing of entry process.
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Letter a
What is meant by "the goods belonging to representatives of foreign country and their officials" are goods owned or for the need of those foreign country representatives, including officials of diplomatic passport holder and their family in Indonesia.
Letter b
What is meant by "the goods belonging to international boards with their officials" are goods owned or for the need of international boards are recognized and registered by Government of Indonesia, including officials are assigned in Indonesia, but not include international boards official of Indonesian passport holder.
Letter c
What is meant by "goods for the need of general religious matter" are goods just for the need of charity from each recognized religious in Indonesia.
What is meant by "goods for the need of charity social" are goods jut for the need of charity social and not for commercial, such as help for natural disaster or solve Infection Disease Outbreak.
What is meant by "goods for the need of culture" are goods for the increasing of cultural relation interring countries.
Letter d
What is meant by "goods for the need of scientific research and development" are goods or equipment used for the purpose of research or testing to increase or development of an invented in the science and technology and does not for commercial.
Letter e
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Letter f
What is meant by "sample goods" are goods are imported just for sample, such as for the need of production (prototype) and exhibition in the limited quantity and kinds, types and branches.
Letter g
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Letter h
What is meant by "removal goods" are goods owned by the person who used to stay in out of Customs Area, other Free Zones, or other places in Customs Area, than move to Free Zones visa versa;
Letter i
What is meant by "personal goods of passengers, transportation means crew member, and border crossers" are all goods carried by passenger, transportation means crew member, and border crossers exclude trading goods.
What is meant by "transportation means crew member" 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 "border crossers" are residents are stay or live in boundary of state and have identity card are issued by authorized agency and passing boundary in state boundary through boundary crosser control post.
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 "trading goods" are goods in the kind, characteristic and quantity is not usual for the need of personal, imported to be traded, sample goods, goods are used for raw materials or auxiliary materials of industry, and/or goods used for the purpose not for personal.
What is meant by "delivery goods" are goods sent through post operator as intended in provision of regulation that govern on the post.
Letter j
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Letter k
What is meant by "materials for the human therapy, blood grouping, and for deciding kind of nets" are:
Letter l
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Letter m
What is meant by "public interest" is people interest not for the interest in financial, such as public lamps installation project.
Letter n
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Letter o
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Letter p
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Letter q
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In the framework of motivating activities of international trade traffic which imports foreign exchange to the State, entrepreneurs requires fast and accuracy. So, customs inspection in the form of physical checking on the goods are entered into Free Zone from out of Customs Area, other Free Zone, or Bonded Piling Place should be minimize, so only checking of the documents.
What is meant by "certain case" such as there is intelligent information or randomizes inspection.
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In the framework to support export, especially in relation with effort to increase competitiveness of Indonesian export goods in global market, as well as to make smooth goods traffic activities from Free Zone to out of Customs Area, other Free Zones, Bonded Piling Places, or Special Economics Zones entrepreneurs need fast and accuracy.
So, customs investigation in the form of physical checking on the goods are entered into Free Zone from out of Customs Area, other Free Zone, or Bonded Piling Place should be minimize, so only checking of the documents.
What is meant by "certain cases" such as goods subject to export levy, based on information from Directorate General of Taxation, or there is intelligent information.
To get right data and valuation on the submission Customs Notification on the goods will be removed from Free Zone to other places in Customs Area, customs investigation shall be conducted in the form of document checking and physical checking of goods.
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In the framework of smooth flow of goods, physical inspection of goods shall be conducted selectively, it means inspection of goods only on the Removal of goods from Free Zone to other places in Customs Area with certain criteria, such as goods are origins from out of Customs Area, or have high risk.
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This provision govern obligation for transporters to notify arrival plan of transportation before the transportation means arrive in Customs Zone, for transportation with regular liner or for transportation means without regular liner in Customs Zone (tramper). This is for increasing customs control.
What is meant by "arrival of transportation means" are:
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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.
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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.
Letter a
Reporting an emergency as intended in this provision may be performed by using call radio, telephone, or facsimile.
What is meant by "nearest Customs Office" is the Customs Office that is easiest to be reached.
Letter b
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Other places already get approval from Head of Customs Office as incidental unloading place that also as Customs Zones until finishing of customs obligation.
Unloading in other places by paying attention to unloading technical or other reasons based on consideration of Head of Customs Office, such as transportation means cannot berth in berthing or no availability of unloading equipment.
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What is meant by "sanctions in Customs field" are sanctions as intended in Article 102 of Customs Law.
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Other places already get permit from Head of Customs Office as incidental loading places are also as Customs Zone until finishing of customs obligations.
Loading in other places by paying attention to unloading technical or other reasons based on consideration of Head of Customs Office, such as transportation means cannot berth in berthing or no availability of unloading equipment.
What is meant by "sanctions in Customs field" are sanctions as intended in Article 102A of Customs Law.
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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.
What is meant by certain cases such as piling in Temporary Piling Place cannot be conducted caused by congestion, technical piling, characteristics of goods, or other reason, so it is not possible imported goods are pilled.
Including in the meaning is giving piling facility other than in temporary piling place for the purpose to prevent piling cost burden are appear while in the customs obligation fulfillment. The provision that is applied in temporary piling place also in other place as intended in this paragraph.
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Letter a
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Letter b
What is meant by "transited goods" are goods carried by transportation means through Customs Office without unloading to ending transportation destination port of goods (port of destination).
What is meant by "transshipped goods" are goods carried by transportation means through Customs Office with unloading to ending transportation destination port of goods (port of destination).
Letter c
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Letter d
What is meant by "re-exported" such as re-exported goods from out of Customs Area to out of Customs Area because not according to the order or because of new provision of government cannot enter into Free Zones.
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Meant of import duty covers antidumping import duty, compulsory import duty, safeguard measure import duty, and counter strike import duty.
What is meant by "exemption of import duty" is no obligation to settle payable import duty.
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What is meant by "border crossers" are residents are stay or live in boundary of state and have identity card are issued by authorized agency and passing boundary in state boundary through boundary crosser control post.
What is meant by "transportation means crew member" 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 "passenger" is every person crossing the border of the area of a Free Zone area by using transportation means, but not the Crew of Transportation Means and not Border Crossers
What is meant by "notified" is giving notification in orally or in written.
What is meant by "post operator" is business entity that operate post as intended in provision in regulation that govern on the post. Post operator used to known as post or courier.
What is meant by "approval from customs and excise official" is stipulation of customs and excise official that state those goods already fulfill Customs Obligation based on Customs Law.
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Customs Notification is intended as facilities to conduct control on the goods are released from Customs Area.
Imposition of export levy is intended to protect national interest, not as burden for export commodity competitiveness in international market.
What is meant by "border crossers" are residents are stay or live in boundary of state and have identity card are issued by authorized agency and passing boundary in state boundary through boundary crosser control post.
What is meant by "transportation means crew member" 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 "passenger" is every person crossing the border of the area of a Free Zone area by using transportation means, but not the Crew of Transportation Means and not Border Crossers
What is meant by "notified" is giving notification orally or in written.
What is meant by "delivery goods" are goods sent through post operator in according to provision of regulations in post field.
What is meant by "cancelled" is cancelled wholly or partly.
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Not collected PPN facility only is given if those tax subjected goods completely entered into Free Zones through designed ports or airports with evidence of customs documents are endorsed/approved by official of Directorate General of Taxation.
What is meant by "other places in Customs Area" is Customs Area other than Free Zone.
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What is meant by "transportation means crew member" 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 "passenger" is every person crossing the border of the area of a Free Zone area by using transportation means, but not the Crew of Transportation Means and not Border Crossers.
What is meant by "notified" is giving notification orally or in written.
What is meant by "delivery goods" are goods sent through post operator in according to provision of regulations in post field.
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Payable PPN should be settled by Person who releases goods, before goods are removed from Free Zones.
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Customs Notification is intended for obligation to pay import duty, PPN, excise, and Income Tax of Article 22 Income Tax Law as well as prohibition and restriction provision on the goods from out of Customs Area already fulfilled before releasing from Free Zones to other places in Customs Area.
What is meant by "transportation means crew member" 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 "passenger" is every person crossing the border of the area of a Free Zone area by using transportation means, but not the Crew of Transportation Means and not Border Crossers.
What is meant by "post operator" is business entity that operate post as intended in provision in regulation that govern on the post. Post operator used to known as post or courier.
What is meant by "cancelled" is cancellation wholly or partly.
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Meant of import duty covers antidumping import duty, compulsory import duty, safeguard measure import duty, and counter strike import duty.
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What is meant by "transportation means crew member" 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 "passenger" is every person crossing the border of the area of a Free Zone area by using transportation means, but not the Crew of Transportation Means and not Border Crossers.
What is meant by "delivery goods" are goods sent through post operator in according to provision of regulations in post field.
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Meant of import duty covers antidumping import duty, compulsory import duty, safeguard measure import duty, and counter strike import duty.
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What is meant by "transportation means crew member" 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 "passenger" is every person crossing the border of the area of a Free Zone area by using transportation means, but not the Crew of Transportation Means and not Border Crossers.
What is meant by "delivery goods" are goods sent through post operator in according to provision of regulations in post field.
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Meant of import duty covers antidumping import duty, compulsory import duty, safeguard measure import duty, and counter strike import duty.
What is meant by "Special Economics Zones" are zone with certain boundaries in territory of the Unitary State of the Republic of Indonesia that are designed to operate economic function and get certain facilities.
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What is meant by "electronic data (softcopy)" are information or series of information that are arranged and/or collected for special purpose that are received, copied, sent, stored, processed, re-taken, or produced electronically by using computer or optical data electronic processor unit or such kind of ways.
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Basically, Customs Law use principle that every owner or goods can process Customs Obligation. But, not all of goods owner know or familiar with custom procedure provision or caused by other case cannot process Customs Obligation by himself/herself, this paragraph give possibility to give attorney for customs obligation settlement to customs settlement service entrepreneurs that are registered in Customs Office.
Such kinds of entrepreneurs already present and in daily practice known as Sea Ship Cargo Expedition (EMKL), Air Ship Cargo Expedition or Air Plane Cargo Expedition (EMKU/EMPU), or transportation service entrepreneur.
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In principle, entry of goods into Free Zones from out of Customs Area is not conducted restriction provision that can disturb international trading. But for the interest of protection for consumers are stay in Free Zone, on the goods are entered into Free Zones from out of Customs Area to be distributed in Free Zone, restriction provision may be applied.
Restriction provision on the entry of goods into Free Zones from out of Customs Area also can be applied in relation with state obligation to secure healthy, safety, and living environment.
Technical agency already applied restriction provision in all customs area, if want to apply restriction provision on the entry of goods into Free Zones from out of Customs Area, that technical agency should make separate regulation.
To make prohibition and restriction provision can be implemented by Directorate General of Customs and Excise, technical agency who applies prohibition and restriction provision, shall notify to the Minister.
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Imposition of sanction in according to Article 7A paragraph (7) of Customs Law.
Imposition of sanction in according to Article 7A paragraph (8) of Customs Law.
Imposition of sanction in according to Article 9A paragraph (3) of Customs Law.
Imposition of sanction in according to Article 10A paragraph (3) of Customs Law.
Imposition of sanction in according to Article 10A paragraph (4) of Customs Law.
Imposition of sanction in according to Article 10A paragraph (8) of Customs Law.
The removal of goods 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.
Imposition of sanction in according to Article 11A paragraph (6) of Customs Law.
Authorities of Customs and Excise officials as regulated by Law, namely are the authority of Customs and Excise officials to:
What is meant by "import" is activities to enter goods into Customs Area.
What is meant by "export" is activities to release goods from Customs Area.
What is meant by "other provisions" are provision on the:
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SUPPLEMENT TO STATUTE BOOK OF THE REPUBLIC OF INDONESIA No. 5277