Attachment

THIRD AMENDMENT DECISION OF DIRECTOR GENERAL CUSTOMS AND EXCISE
No. 205/BC/2003
CONCERNING IMPLEMENTATION GUIDELINES OF PROCEDURES AND SUPERVISION OF
IMPORTATION GOODS FOR EXPORT PURPOSE

PROCEDURE IN GIVING REFUND OF IMPORT CUSTOMS AND/OR EXCISE COST

A. Company which does activity:

1. Apply a refund petition to Document Receiver Officer and Administrator, enclosed with diskette, Promissory notes (SSBC) and Interrelation List between export goods/which is delivered to Bonded zone with goods and import original material used (BCLKT02) by enclosing:

a. Document of Import:

• 1) Copy of PIB/PIBT/PPKP;
• 2) Copy of Invoice and Packing List;
• 3) SSBC Original sheet to 3 or SSPCP;
• 4) Copy of SPPB second sheet which has been mentioned expenditure note by Functionary. In the case of PDE system applied, approval of exit from Functionary replaceable with SPPB data recorder from computer that changing PIB status from gate becomes on exit goods file in PIB/import data base;

b. Document of Delivery from Bonded Zone in the case of utilizing result of production from Bonded warehouse:

• 1) Copy of BC 25;
• 2) Copy of Invoice and Packing List;
• 3) Original SSPCP sheet no. 3;
• 4) Copy of SPPB-KB first sheet which has been mentioned expenditure note by Functionary.
• 5) Purchase Order.

c. Document of Export:

• 1) Original LPBC/LHP (which is not exceeds one years commencing from the date of publication);
• 2) Copy of PEB;
• 3) Copy of B/L, AWB or other equal document of transportation, which has been signed by signature, voyage/flight brand and date;
• 4) Copy of Invoice and Packing List.

d. document of goods Delivery to Bonded warehouse:

• 1) Original BC 24;
• 2) Original Sales contract;
• 3) Copy of Invoice and Tax Invoice;
• 4) Purchase Order.

2. Receiving:

• a. Receipt letter from Regional Office in the case of BCLKT02 is received; or
• b. Rejection in the case of BCLKT02 is refused.

3. Receives SKPFP BM-C

B. Document Receiver Officer and Administrator

1. Receives from company letter of refund application, and SSB, diskette with Interrelation between goods of export/which put into Bonded warehouse with goods and material of import used by BCLKT02 as referred to in point A number 1.

2. Do research of BCLKT02 archive in the case:

• a. incomplete document or data at diskette cannot be read, document of application of refund is returned/refused.
• b. complete document and data at diskette to be legible, diskette in transfer to Computer.

3. Gives register number and receipt letter in the case of diskette is successfully transferred.

4. Refunds archives of BCLKT02 to Company in the case of BCLKT02 diskette cannot be transferred.

5. Receives complete of data and publish receipt letter of complete data.

6. Forward the BCLKT02 document and complete of data, receipt letter and receipt of transfer to Examiner Coordinator enclosed with Introduction list BCLKT02 every day.

7. Receives listing inspection result readily to print from Head of Refund team.

8. Print Decree of Payment Facility of Import cost and/or Excise Refund (SKPFP BM-C) and Warrant Pays [For] Refund of Import cost and/or excise (SPMK).

9. Delivers archive of SKPFP BM-C and SPMK to Functionary which charge for Refund matters to be initialed.

10. Receives again from regional Chief Archive of SKPFP BM-C after signed.

11. Receives archive SPMK after signed [by] Functionary which charge for Refund matters

12. Sends SKPFP BM-C and SPMK to related institution.

C. Examiner Coordinator Functionary

1. Receives original archive BCLKT02 from Document Receiver Officer and Administrator

2. Determines Examiner Officer.

3. Monitor solving of BCLKT02.

4. Receives rejection letter from Examiner.

5. Checks and initials rejection letter and continues to Examiner.

6. Receives and checks again inspection listing of BCLKT02 and document BCLKT02 which has been initialed by Examiner.

7. Continues inspection listing of BCLKT02 and document BCLKT02 which has been initialed agrees to Head of Refund team or to examiner in the case of there is still mistake/incomplete.

8. In The Case Of Examiner referred is obstructive can be done examiner replacement.

9. Administration of Original archive BCLKT02.

D. Refund Examiner does activity:

1. Receives original archive BCLKT02 from Document Receiver Officer and Administrator Coordinator

2. Checks complete of application data BCLKT02.

3. Print inspection listing.

4. Makes confirmation letter concept SSBC (SSPCP/ BPPCP)/LPBC/LHP if required.

5. Receives confirmation answer as referred to item 4.

6. In the case of inappropriate confirmation answer makes rejection letter by mentioning reason of rejection.

7. Finalizes inspection listing of BCLKT02 in the case of data BCLKT02 have been complete.

8. Checks and initials rejection letter and distributes to Examiner Coordinator for distribute to Functionary who handling Refund.

E. Functionary who handling Refund. to do activity:

1. Receives original archive BCLKT02 from Document Receiver Officer and Administrator

2. Receives rejection letter from Functionary Examiner Coordinator and give signature.

3. Delivers rejection letter after give signature to Examiner Coordinator Functionary For distribute to Company.

4. Receives and checks again examiner listing BCLKT02 and document BCLKT02 which has been initialed by examiner.

5. Continues inspection listing of BCLKT02 and document BCLKT02 which has been initialed agrees to officer Document Receiver Officer and Administrator to be printed SKPFP BM-C and the SPMK or refunds to examiner in the case if there are still mistake/ incomplete.

6. Receives and checks SKPFP BM-C from Document Receiver Officer and Administrator and signed initials for distribute to Regional Chief.

F. Regional Chief does activity:

1. Receives SKPFP BM-C from Head of Refund team and give signature.

2. Delivers SKPFP BM-C which has been signed to Document Receiver Officer and Administrator to be sent to related institution.

G. Functionary handling Refund (Head of Customs and Excise Department) does activity:

1. Receives and investigates SPMK Document Receiver Officer and Administrator to be signed.

2. Signs SPMK and delivers refunding to Document Receiver Officer and Administrator.

The Director General
(signature)
ANWAR SUPRIJADI