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RULES FOR THE APPLI'CATION OF THE AGREEMENT

BETWEEN

THE REPUBLIC OF INDONESIA

AND

THE KINGDOM OF THE NETHERLANDS

ON MUTUAL ADMINISTRATIVE ASSISTANCE

FOR THE PROPER APPLICATION OF CUSTOMS LAW AND

FOR THE PREVENTION, INVESTIGATION AND

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For the application of the Agreement between the Republic of Indonesia and the Kingdom of the Netherlands on mutual administrative assistance for the proper application of Customs law and for the prevention, investigation and combating of Customs offences, the Indonesian and the

Netherlands Customs administrations have, in accordance with paragraph 2 of Article 19 of the Agreement, approved of the following Rules:

CHAPTER I

GENERAL PROVISIONS

Paragraph 1

For the purposes of these Rules:

a) the term "Agreement" means the Agreement between the Republic of Indonesia and the Kingdom of the Netherlands on mutual administrative assistance for the proper application of Customs law and for the prevention, investigation and combating of Customs offences;

b) the term "request" means a request for assistance made in writing including by telex, by telefax or any other means of communication;

c) the term "Customs authorities'' means any authorities mentioned in the Annexes to these Rules.

Paragraph 2

1. Requests will be in the Engfish language and will be addressed directly to the Customs authorities of the other Contracting Party designated in paragraph 3 of these Rules.

2. Items of information will be exchanged directly between the Customs authorities designated in paragraph 3 of these Rules, and as soon as possible.

3. Communications will be worded simply and clearly and must be readily understandable. Abbreviations, particularly those of the names of legal and administrative provisions etc., must be avoided as far as possible. Whenever names and functions are mentioned, it will be done in the original language and, if necessary, an English translation thereof will be added.

4. All official letters, reports and documents sent to the Customs authorities of the other Contracting Party, must be signed by duly authorized officers. The name and capacity of the officer and, whenever possible, the office stamp, must accompany the signature. 5. For communication of information by internet, encryption will be applied as agreed

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Paragraph 3

1. The authorities designated to act as central correspondents for the purpose of applying the Agreement are the Customs authorities specified in Annex I.

2. The authorities designated to act as correspondents for the purpose of exchanging operational information and information of an urgent nature are the Customs authorities

specified in Annex II.

3. The authorities designated to act as correspondents for the purpose of exchanging information relevant to investigations are the Customs authorities specified in Annex Ill. 4. The authorities designated to act as correspondents for the purpose of assisting in the

collection and recovery of Customs claims are the Customs authorities specified in Annex IV.

5. The Netherlands Customs administration will supply the Indonesian Customs administration with all relevant information on the matters dealt with in this paragraph, in particular on the responsibilities of each of its investigation services.

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CHAPTER II

SPECIAL PROVISIONS IN RESPECT OF

ARTICLES OF THE AGREEMENT

Paragraph 4

In respect of paragraph 5 of Article 2 of the Agreement, the requested Customs administration will specify the name, address, telephone and telefax numbers and any other relevant data identifying the relevant authorities.

Paragraph 5

In respect of paragraph 1 of Article 7 of the Agreement, requests will only be made in cases which are of major concern to the requesting Customs administration.

Paragraph 6

Any information to be supplied under paragraph 2 of Article 8 of the Agreement will be communicated to the Customs authorities specified in Annex II.

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Paragraph 7

It is understood that in applying Article 9 of the Agreement, the following will be taken into account by the Customs administrations:

1. On request, the requested Customs administration may recover Customs claims of the requesting Customs administration in accordance with the national law and administrative practice for the collection and recovery of its own duty and tax claims. However, such Customs claims do not enjoy any priority accorded to its own duty and tax claims, nor can they be recovered by imprisonment for debt of the debtor. The requested Customs administration is not obliged to take any executory measures which are not provided for in the laws of the state of the requesting Customs administration.

2. The provisions of subparagraph 1 will apply only to Customs claims which form the subject of an instrument permitting their enforcement in the state of the requesting Customs administration and which are not contested. However, where the claim relates to a liability to duties or taxes of a person not being a resident of the state of the requesting Customs administration, subparagraph 1 will only apply where the Customs claim may no longer be contested.

3. The request for administrative assistance in the recovery of a Customs claim will be accompanied by:

a) a declaration that the Customs claim concerns a duty or tax covered by the Agreement and that the conditions of subparagraph 2 are met;

b) an official copy of the instrument permitting enforcement in the state of the requesting Customs administration;

c) any other document required for recovery;

d) where appropriate, a certified copy confirming any related decision emanating from an administrative body or a court.

4. The requesting Customs administration will indicate the Customs claim to be recovered in its own currency. Each amount recovered by the requested Customs administration will be transferred to the requesting Customs administration in the currency of the requested Customs administration in accordance with the official exchange rate on the day when the request was received.

5. Where a request for the recovery of a Customs claim is accepted, the instrument permitting enforcement in the state of the requesting Customs administration will, where appropriate and in accordance with the provisions in force in the state of the requested Customs administration, be accepted, recognized, supplemented or replaced as soon as possible after the date of receipt of the request for assistance by an instrument permitting enforcement in the state of the requested Customs administration.

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Paragraph 8

In applying paragraph 2 of Article 10 of the Agreement, the relevant information for utilizing any information to be exchanged under the Agreement will comprise in particular:

a) reference to the relevant part of the information;

b) translation into Eng I ish of the relevant part thereof;

c) type and version of the text processing system used;

d) all other relevant data to get access to data on electronic media.

Paragraph 9

In requests pursuant to Article 11 of the Agreement, the requesting Customs administration will, without prejudice to the details to be included in such requests under Article

12

of the Agreement,

indicate:

a) the capacity in which the official is requested to appear;

b) the relevant information on the offence concerned;

c) the type of court or tribunal;

d) place and date of the requested appearance.

Paragraph 1 0

For the application of paragraph

4

of Article

12

of the Agreement, the Indonesian Customs administration and the Customs Intelligence Centre of the Netherlands Customs administration will provide each other, upon entry into force of the Agreement, with a list of officials designated for communication of information.

Paragraph 11

In respect of Article

14

of the Agreement:

a) should, in respect of any request for assistance under the Agreement, the requested Customs administration consider ft useful or necessary for an official of the requesting Customs administration to be present when the requested measures of assistance are carried out, it will inform the requesting Customs administration;

b) if it is jointly decided that an official may be present in accordance with subparagraph a of this paragraph, the requested Customs administration will inform the requesting Customs administration as to when and where the requested measures are to be carried out'

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CHAPTER

Ill

FINAL PROVISIONS

Paragraph 12

Annually the Customs administrations will exchange information about the results which were achieved under the Agreement and about the processing times with respect to requests under the Agreement.

Paragraph 13

The Annexes to these Rules will be kept up to date by the Customs administrations.

Paragraph 14

These Rules will come into operation upon entry into force of the Agreement.

Signed in duplicate at The Hague on the

24th

day of June,

2003,

in the English language.

For the lndonesian

Customs administration,

Signed

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For the Netherlands

Customs administration,

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Annex I

Central correspondents for application of the Agreement

Indonesia:

Directorate of International Affairs

Directorate General of Customs and Excise of the Ministry of Finance

Jl. Jenderal Ahmad Yani (By pass) Jakarta 13230

Tel: +62 21 489 1053

Fax: +62 21 489 1845 or 489 1335

The Netherlands:

Tax and Customs Administration of the Ministry of Finance P.O. Box 20201

2500 EE The Hague

Tel: +31 70 342 8000 Fax: +31 70 342 7904

Customs Intelligence Centre P.O. Box 70005

3000 KG Rotterdam

Tel: +31 10 244 2020 Fax: +31 10 244 2074

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Annex II

Correspondents for exchange of operational and urgent communications

Indonesia:

Prevention Sub directorate

Directorate of Prevention and Investigation

Tel: +62 21 489 0308 ext 512 or +62 21 489 0038

Fax: +62 21 489 0038

The Netherlands:

3000 KG Rotterdam

Tel: +31 10 244 2020 Fax: +31 10 244 2074

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Annex Ill

Investigation services

Indonesia:

Investigation Sub directorate

Directorate of Prevention and Investigation

Tel: +62 21 489 0308 ext 528 or +62 21 470 7447

Fax: +62 21 489 6206

The Netherlands:

3000 KG Rotterdam

Tel: +31 10 244 2020 Fax: +31 10 244 2074 FIOD-ECD

(Fiscal Information and Investigation Service- Economic Investigation Service) P.O. Box 546

2003 RM Haarlem

Tel: +31 23 546 1800 Fax: +31 23 546 1850

Ministerie van Landbouw, Natuur en Voedselkwaliteit Algemene lnspectie Dienst

P.O. Box 234

6460 AE Kerkrade

Tel: +31 45 546 6222 Fax: +31 45 546 1011

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Annex IV

Correspondents for assistance in the collection and recovery of Customs claims

Indonesia:

Revenue Sub directorate

Directorate of Revenue and Customs and Excise Legislation Directorate General of Customs and Excise of the

Ministry of Finance

Tel: +62 21 489 0308 ext 823 or

+62 21 489 1482

Fax: +62 21 489 1482

The Netherlands:

Belastingdienst

I

Douane Noord

Kantoor Arnhem P.O. Box 9046 6800 GJ Arnhem

Tel: +31 26 378 1445

Fax: +31 26 378 1190

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