ProdukHukum Perdagangan

(1)

DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NO. KEP-14/BC/2001 DATED FEBRUARY 7, 2001

CORPORATE BLOCKING IN CUSTOMS AFFAIRS

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE

Considering :

a. that on the basis of the result of field surveys there are still companies using fictitious addresses in customs manifests;

b. that there are still companies failing to settle their customs obligations and/or failing to settle customs levies in the framework of import/export within a stipulated period of time;

c. that in an effort to safeguard the rights of the state, protect domestic industry, protect the community and ensure compliance with the customs and/or excise regulations, it is deemed necessary to block a company violating or failing to comply with customs and/or excise affairs;

d. that to guarantee legal certainty and uniformity in corporate blocking as meant in point c, it is necessary to regulate this matter in a decision of the director general.

In view of :

1. Law No. 10/1995 on customs affairs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book No. 3612);

2. Law No. 11/1995 on excise (Statute Book of the Republic of Indonesia No. 76/1995, Supplement to Statute Book No. 3613);

3. Decree of the Minister of Finance No. 488/KMK.05/1996 dated July 31, 1996 on customs administration in the export area as already amended the latest by Decree of the Minister of Finance No. 501/KMK.05/1998 dated December 14, 1998;

4. Decree of the Minister of Finance No. 701/KMK.05/1996 dated December 24, 1996 on companies providing customs service settlement;

5. Decree of the Minister of Finance No. 25/KMK.05/1997 dated January 15, 1997 on customs administration in the import area;

6. Decree of the Minister of Finance No. 32/KMK.01/1998 dated February 04, 1998 on the organization and working system of the Directorate General of Customs and Excise;

7. Decision of the Director General of Customs and Excise No. Kep-15/BC/1999 dated March 24, 1999 on a general directive for the implementation of customs administration in the import area, as already amended the latest by virtue of the Director General of Customs and Excise No. Kep-83/BC/1999 dated December 31, 1999;

8. Decision of the Director General of Customs and Excise No. Kep-44/BC/1999 dated July 4, 1999 on a directive for the implementation of customs administration in the export area.

D E C I D E S To stipulate :

THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING CORPORATE BLOCKING IN THE CUSTOMS AREA

CHAPTER I GENERAL PROVISIONS

Article 1

(2)

(2) A company shall be a statutory body or an individual running a business as an importer, an exporter or a company providing customs service settlement (PPJK);

(3) A corporate address shall be the address of a company as set forth in the import manifest (PIB), the export manifest (PEB), the taxpayer code number (NPWP), a trade business license (SIUP), Export Identification Number (APE) and Import Identification Number/Limited Import Identification Number (API/APIT); (4) A relevant government agency shall be the ministry of industry and trade, the attorney general, the police of the state of the Republic of Indonesia, the directorate general of taxation and other government agencies related with import and export activities.

CHAPTER II

OFFICIALS AUTHORIZED TO EFFECT AND LIFT BLOCKING Article 2

Officials authorized to execute and lift blocking shall be :

a. the director general, in the case of companies operating throughout Indonesia;

b. the director for prevention and investigation, in the case of companies operating throughout Indonesia;

c. the head of a regional office, in the case of companies operating in his working territory;

d. the head of a service office, in the case of companies operating in his working territory.

CHAPTER III BLOCKING CRITERIA

Article 3 A company shall be blocked if :

a. it is not found at the address notified on the customs document, and/or the customs complementary document, and/or the corporate document, and/or it fails to report the actual address/uses a fictitious address on the basis of the result of a field survey; and/or

b. it fails to settle the payment of state's levies in the framework of import/export within a stipulated period of time on the basis of the prevailing provisions; and/or

c. it fails to surrender the hard copy of the PIB within a stipulated period of time on the basis of the prevailing provisions; and/or

d. it fails to run book-keeping as meant in Article 49 of Law No. 10/1995 on customs affairs and the decision of the Director General of Customs and Excise No. KEP-63/BC/1999 dated October 06, 1999 on the establishment and storage of records and documents in the customs affairs; and or

e. the registration number of PPJK is revoked; and/or

f. it is declared guilty by the ruling of a judge with a permanent legal force because of a violation of a criminal provision; and/or

g. at the recommendation of one of the working units within the Directorate General of Customs and Excise, as a result of an audit of and/or a service rendered to a company and on the basis of the result of an audit of and/or a service rendered to the said company, it is known that a violation has been committed in the customs and/or excise area; and/or

h. the company is declared bankrupt; and/or

i. the obligations as meant in Article 12 sub-article (1) are not fulfilled; and/or

j. it is deemed necessary in the interest of state's revenues. CHAPTER IV

(3)

Article 4

(1) A company fulfilling the criteria as meant in Article 3 can be directly subjected to blocking by an authorized official with the issuance of a letter as in the specimen given in attachment I or II or III or IV to this decision.

(2) In the event that the blocking is executed by the head of a service office, the head of the service office shall inform the said blocking and the data of the company subjected to blocking and the reasons to the section heads and functional officials examining documents to follow up the said blocking and to the head of the regional office overseeing him with a copy to the management of the said company. Further, the head of the regional office shall inform this to all other heads of service offices in his territory in order that blocking may be executed and also to the head office, in this case the director for prevention and investigation, so that the blocking can be executed on a national scale.

(3) In the event that the blocking is executed by the head of a regional, the head of the regional office shall inform the said blocking and the data of the company subjected to the blocking along with the reasons to all heads of service offices under his charge and to the head office, in this case the director for prevention and investigation in order that national-scale blocking shall be executed and its copy shall be sent to the management of the company concerned. (4) In the event that the blocking is executed by the director general/director for prevention and investigation, the director for prevention and investigation shall inform the said blocking and the data of the company subjected to the blocking along with the reasons to all heads of regional offices and the copy shall be sent to the management of the company concerned. Further the head of the regional office shall inform to all heads of service offices in his territory that blocking must be executed.

Article 5

Blocking of companies owing to Article 3 letter b and/or letter c can be conducted automatically by the computer at the local service office, and if deemed necessary, a request may be made to the director of prevention and investigation that nation-wide blocking shall be executed.

CHAPTER V

REQUIREMENTS FOR LIFTING OF BLOCKING Article 6

Blocking of a company shall be lifted if :

a. in the event of a fictitious address, the company can prove its truthfulness and the existence of the company, supported by documents of among others NPWP, SIUP, APE, API/APIT, a domicile certificate and other documents deemed necessary.

b. in the event of non-settlement of payment, the company can prove that the said payment has been settled or that it has been collateralized.

c. in the event that the company fails to surrender the hard copy of PIB, the said company has proved that the hard copy of PIB has been surrendered.

d. in the event that book-keeping is not run, the said company has filled the provision on book-keeping in line with the standard already stipulated and a recommendation has been obtained from the unit undertaking the audit.

e. in the event that the registration number of PPJK is revoked, the company has obtained a new registration number of PPJK.

f. in the event of a criminal offence, after the ruling of the judge with permanent legal force has been executed/fulfilled.

(4)

h. in the event that a recommendation is obtained from one work unit within the directorate general of customs and excise, after a request is made from the work unit giving the said recommendation.

i. in the event of the failure to fulfill the obligations as meant in Article 12 sub-article (1), the company has fulfilled its obligations as meant in Article 12 sub-article (1).

j. in the event that owing to other reasons deemed necessary in the interest of state's revenues, there is a decision from the Director General.

CHAPTER VI

ADMINISTRATION OF LIFTING OF BLOCKING Article 7

(1) a company which is subjected to blocking can file a request for the lifting of blocking to the official executing the blocking by presenting evidences which can abort the reasons used as the basis for the blocking;

(2) if the result of an examination of the application as meant in sub-article (1) shows that there is an evidence which can abort the reason for the blocking, the blocking shall be lifted;

(3) if the event that the lifting of blocking is executed by the head of a service office, the head of the service office shall inform the lifting of the said blocking and the data of the company whose blocking has been lifted along with the reasons to section heads and functional officials examining documents to follow up the lifting of the blocking and the head of a regional office overseeing him and the management of the company concerned. Further, the head of a regional office shall inform to all heads of other service offices in his territory in order that the blocking may be lifted and to the head office, in this case the director for prevention and investigation, in order that the blocking shall be revoked on a national scale.

(4) in the event that the lifting of the blocking is executed by the head of a regional office, the head of a regional office shall inform this lifting of blocking and the data of the company whose blocking is revoked along with the reasons to all heads of services offices under his charge and to the head office, in this case, the director for prevention and investigation in order that nation-wide lifting of the blocking may be executed and the copy is sent to the management of the company concerned.

(5) in the event that the lifting of the blocking is conducted by the director general/director for prevention and investigation, the director for prevention and investigation shall inform the lifting of the said blocking and the data of the company whose blocking is lifted along with the reasons to all heads of regional offices and the copy shall be sent to the management of the company concerned, further the head of the regional office shall inform to all heads of service offices in his territory that the blocking shall be lifted.

Article 8

The lifting of blocking shall be executed by an official issuing the blocking or the immediate superior of the official issuing the blocking by means of issuing a letter about the lifting of the blocking in line with the specimen given in Attachment V or VI or VII or VIII to this decree.

CHAPTER VII

LIMITED TEMPORARY LIFTING OF BLOCKING Article 9

(5)

(2) The provision on the granting of limited temporary lifting of blocking as meant in sub-article (1) shall be regulated in Articles 10 and 11.

CHAPTER VIII

PROVISIONS ON THE GRANTING OF LIMITED TEMPORARY LIFTING OF BLOCKING

Article 10

(1) Limited temporary lifting of blocking shall be given for a period of not longer than 3 months as from the date of issuance.

(2) Limited temporary lifting of blocking shall be intended only for the settlement of importation of imported goods which have already been shipped from the country of origin and/or the dispatching country or which have already been unloaded at the harbor prior to the executing of the blocking.

(3) A list of goods which have already been shipped or unloaded as meant in sub-article (2) shall be attached at the time when the importer/PPJK concerned files a request for limited temporary lifting of blocking.

(4) If the period of time as meant in sub-article (1) is yet to expire, while the customs obligations of the goods as referred to in sub-article (2) have been entirely fulfilled, the head of a service office shall report this to the director for prevention and investigation so that the limited temporary lifting of blocking shall be canceled.

(5) The granting of limited temporary lifting of blocking by the director for prevention and investigation shall be effected with the issuance of a letter about the limited temporary lifting of blocking as in the specimen given in Attachment IX to this decision.

Article 11

(1) Limited temporary lifting of blocking can be reviewed/canceled if in the implementation of the settlement of customs obligations regarding the objects as meant in Article 10 sub-article (2), irregularities/violations can be proven. (2) If within a period of three months as from the date of issuance of the limited temporary lifting of blocking, it turns out that there are still the goods as meant in Article 10 sub-article (3) whose customs obligations are yet to be settled, this limited temporary lifting of blocking can be extended for one more time for a period of one month after an approval from the director general has been obtained.

(3) During the period of limited temporary lifting of blocking the services given to import documents of the recipient of the limited temporary lifting of blocking shall be along the red lane.

(4) If the result of an examination of the documents and/or customs manifest and/or physical inspection of the goods put forward by the recipient of the limited temporary lifting of blocking shall result in surcharges (underpaid import duties and/or levies in the framework of import), the said goods can be released after the surcharges have been paid up or the collateral placed.

(5) A review/cancellation of the limited temporary lifting of blocking by the director general or the director for prevention and investigation shall be implemented by means of issuing a letter of cancellation of the limited temporary lifting of blocking as in the specimen given in Attachment X to this decision.

CHAPTER IX MOVING TO NEW ADDRESS

Article 12

(6)

the API/APIT, the telephone number, the facsimile number and the e-mail address (if any).

(2) A company which has moved to and occupies an office at a new address shall be given a change to notify the NPWP, the SIUP, the APE and the API/APIT at the latest sixty working days after occupying the new office to the office of customs and excise service with a copy to the regional office and the director for prevention and investigation.

(3) If within the period of time as meant in sub-article (2) is not observed, the said company shall be subject to blocking.

(4) A company which is subjected to blocking as meant in sub-article (3) may apply an application for the lifting of blocking while processing the new NPWP, APE and API/APIT.

(5) Lifting of blocking as meant in sub-article (4) shall be granted by the director general or the director for prevention and investigation or the head of a regional office for a maximum period of sixty working days.

(6) If the period of time as meant in sub-article (5) is not observed, the said company shall be subjected to blocking.

CHAPTER X ADMINISTRATION

Article 13

(1) The administration of the data of a company subjected to blocking shall be conducted by :

a. the head of intelligence sub-directorate at the head office of the director general of customs and excise;

b. the head of the division of prevention and investigation at a regional office;

c. the head of the manifest and information section at a service office.

(2) The administration as meant in sub-article (1) shall encompass the name, the address, the NPWP of the company, the number and date of the letter effecting the blocking, the reason for blocking, the number and date of the letter lifting the blocking, limited temporary lifting of blocking, cancellation of limited temporary lifting of blocking and notes connected with blocking/lifting of blocking.

CHAPTER XI OTHER PROVISIONS

Article 14

(1) In the event that the computer system at the head office of the director general of customs and excise and/or the regional office of customs and excise is that of an on-line system integrated with the customs and excise service offices, either corporate blocking or lifting of blocking can be conducted directly through the computer at these offices while the letter effecting the blocking or one on lifting of the blocking shall continue to be issued.

(2) Blocking of a company issued by the director general or the director for prevention and investigation shall be applicable nation-wide.

(3) To safeguard the state's rights, the director for prevention and investigation shall, without being asked by the head of the service office of customs and excise or the head of a regional office of customs and excise issuing the blocking may execute the blocking nation-wide after obtaining a blocking notice from the head of a service office of customs and excise and/or the head of a regional office concerned.

CHAPTER XII CLOSING PROVISIONS

(7)

(1) A proposal for audit may be made for a company whose blocking has been lifted.

(2) A company which has been subjected to blocking prior to the stipulation of this decree shall be deemed as being subjected to blocking on the basis of this decision.

Article 16

This decision shall take effect as from the date of stipulation.

Stipulated in Jakarta On February 07, 2001 DIRECTOR GENERAL sgd.

Dr. PERMANA AGUNG D, MSc.

Attachment I

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

Jalan Jenderal A. Yani Telephone : 4890308

Jakarta - 13230 Facsimile : 4890871

PO Box 108 Jakarta - 10002 E-Mail : ...

---Number : SR- /BC/.... dd,mm,yy

Nature : Urgent

Subject : Corporate blocking

To. Heads of Regional Offices I up to XII Directorate General of Customs and Excise throughout Indonesia

On the basis of Decision of the Director General No. Kep-14/BC/2001 dated 07 February 2001, you are herewith requested to conduct the blocking of the company as referred to below :

1. Name of company : ...

NPWP : ...

Address : ...

Reason for blocking : ... ...

NPWP : ...

Address : ...

Reason for blocking : ... ... 3. ...

This is for your attention. Director General

(8)

Copies :

1. Director for Prevention and Investigation 2. Director for Verification and Audit

3. Management of company concerned (except in the event that the address of the company is not found)

Attachment II

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

DIRECTORATE FOR PREVENTION AND INVESTIGATION

Jalan Jenderal A. Yani Telephone : 4890308

PO Box 108 Jakarta - 10002 E-Mail : ...

---Number : SR- /BC.6/.... dd,mm,yy

Nature : Urgent

NPWP : ...

Address : ... Reason for blocking

: ...

... 2. Name of company : ...

NPWP : ...

: ...

... 3. ...

This is for your attention.

Director

... NIP ...

Copies :

1. Director General

2. Director for Verification and Audit

(9)

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

REGIONAL OFFICE OF ... Jalan ...

Telephone : ... ...

Facsimile : ...

... E-Mail

: ...

---

---Number : SR- /WBC.../.... dd,mm,yy

Nature : Urgent

To. Head of Service Office of Customs and Excise ... In ...

NPWP : ...

: ...

NPWP : ...

: ...

... ...

3. ...

Office Head

... NIP ...

Copies :

1. Director for Prevention and Investigation

Attachment IV

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

(10)

SERVICE OFFICE OF ... Jalan ...

Telephone : ... ...

Facsimile : ...

... E-Mail

: ...

---

---Number : SR- /WBC.../KP..../.... dd,mm,yy

Nature : Urgent

To. Head of Regional Office for ...

Directorate General of Customs and Excise

1. Name of company : ... NPWP : ...

: ...

NPWP : ...

: ...

... 3. ...

This is for your attention. Office Head

... NIP ...

Copies :

1. Director for Prevention and Investigation

Attachment V

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

Jalan Jenderal A. Yani Telephone :

(11)

PO Box 108 Jakarta - 10002 E-Mail

: ...

---

---Number : SR- /BC/.... dd,mm,yy

Nature : Urgent

Subject : Lifting of corporate blocking

On the basis of the result of an examination of ... you are requested that, in connection with this, to lift the blocking of the company as referred to below :

Address : ...

Consideration : The requirement as referred to in Article .... sub-article .... of Decision of the Director General No. Kep-14/BC/2001 dated 07 February 2001.

Address : ...

3. ...

Director General

... NIP ...

Copies :

1. Director for Prevention and Investigation 2. Director for Verification and Audit

3. Director of the company concerned Attachment VI

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

DIRECTORATE FOR PREVENTION AND INVESTIGATION

Jalan Jenderal A. Yani Telephone :

4890308

Jakarta - 13230 Facsimile :

4890871

PO Box 108 Jakarta - 10002 E-Mail

(12)

---

---Number : SR- /BC.6/.... dd,mm,yy

Nature : Urgent

Address : ...

3. ...

This is for your attention. Director

... NIP ...

Copies :

1. Director General

2. Director for Verification and Audit 3. Director of the company concerned Attachment VII

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

REGIONAL OFFICE OF ...

Jalan ...

Telephone : ... ...

Facsimile : ...

... E-Mail

: ...

---

---Number : SR- /WBC.../.... dd,mm,yy

(13)

To. Head of Service of Customs and Excise ... in ...

Address : ...

3. ...

... NIP ...

Copies :

1. Director for Prevention and Investigation 2. Director of the company concerned

Attachment VIII

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

REGIONAL OFFICE OF ... SERVICE OFFICE OF ... Jalan ...

Telephone : ... ...

Facsimile : ...

... E-Mail

: ...

---

---Number : SR- /WBC.../KP..../.... dd,mm,yy

Nature : Urgent

(14)

To. Head of Regional Office for ...

Directorate General of Customs and Excise

Address : ...

3. ...

... NIP ...

Copies :

1. Director for Prevention and Investigation 2. Director of the company concerned

Attachment IX

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

DIRECTORATE FOR PREVENTION AND INVESTIGATION Jalan ...

Telephone : ... ...

Facsimile : ...

... E-Mail

: ...

---

---Number : S- /BC.6/.... dd,mm,yy

Nature : Urgent

Subject : Lifting of Limited Temporary Blocking

To. Heads of Regional Offices ...

Directorate General of Customs and Excise ...

(15)

Name of company : ... NPWP : ... Address : ... with the following requirements :

1. Blocking is temporarily lifted specifically for the settlement of the importation of ...

2. The goods shall be subjected to physical examination

3. A profound examination shall be conducted in the stipulation of HS, customs value, and so forth

4. If the result of an examination of documents and/or customs declarations and/or physical examination of goods results in surcharges (underpaid import duties and/or levies in the framework of import), the goods imported can be released after the surcharges have been settled or a collateral pledged 5. This PPST shall be valid only for the settlement of the importation of imported goods which have already been shipped from the country of origin or unloaded at the port prior to the execution of the blocking

6. This PPST shall be valid for 3 months as from the date of issuance

7. After the importation of the said goods has been executed, the blocking shall be resumed.

Director

... NIP ... Copies :

1. Director General

2. Director for Verification and Audit 3. Director of the company concerned. Attachment X

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

DIRECTORATE FOR PREVENTION AND INVESTIGATION Jalan ...

Telephone : ... ...

Facsimile : ...

... E-Mail

: ...

---

---Number : S- /BC.6/.... dd,mm,yy

Nature : Urgent

Subject : Cancellation of lifting of limited temporary blocking (PPST)

To. Head of Regional Office ...

(16)

In connection with ... we herewith convey to you that PPST Nomor : S- /BC.6/.... dated ... is declared as having been cancelled, because

of ... . ... ...

Director

... NIP ... Copies :

1. Director General