DECREE OF THE MINISTER OF FINANCE NO. 453/KMK.04/2002 DATED OCTOBER 30, 2002
ON
CUSTOMS PROCEDURES IN THE IMPORT FIELD
THE MINISTER OF FINANCE
Considering :
a. that in order to ensure the effective and efficient implementation of Law No.25/KMK.05/1997 on customs, it is deemed necessary to re-arrange customs procedures in the import field as meant in Decree of the Minister of Finance No. 25/KMK.05/1997 on customs procedures in the import field by a new decree of the Minister of Finance;
b. that based on the consideration mentioned in letter a, it is necessary to stipulate a decree of the Minister of Finance on customs procedures in the import field.
In view of :
1. Law No. 1/1983 on taxation general provisions and procedures (Statute Book of 1983 No. 49, Supple ment to Statute Book No. 3262) as already amended several times and the latest by Law No. 16/2000 (Statute Book of 2000 No. 126, Supplement to Statute Book No. 3984);
2. Law No. 10/1995 on customs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612);
3. Government Regulation No. 22/1996 on the imposition of administrative sanctions in the customs field (Statute Book of 1996 No. 37, Supplement to Statute Book No. 3627);
4. Government Regulation No. 33/1996 on bonded collection places (Statute Book of 1996 No. 50, Supplement to Statute Book No. 3638), as already amended by Government Regulation No. 43/1997 (Statute Book of 1997 No. 90, Supplement to Statute Book No. 3717);
5. Decree of the Minister of Finance No. 236/KMK.05/1996 on customs recording book;
6. Decree of the Minister of Finance No. 440/KMK.05/1996 on stipulation of systems of classifications of goods and tariffs of import duty on imported goods;
7. Decree of the Minister of Finance No. 490/KMK.05/1996 on procedures for importing goods belonging to passengers, crew members of transport facilities, crossborder persons, postal package and goods delivered by courier service providers;
8. Decree of the Minister of Finance No. 491/KMK.05/1996 on the basis for calculating import duty on imported goods;
9. Decree of the Minister of Finance No. 573/KMK.05/1996 on provisional collection places; 10.Decree of the Minister of Finance No. 574/KMK.05/1996 on procedures for provisional imports;
11.Decree of the Minister of Finance No. 575/KMK.05/1996 on procedures for direct and further transport of imported or exported goods;
12.Decree of the Minister of Finance No. 585/KMK.05/1996 on the use of bank guarantee for guaranteeing the payment of import duty, excise, administrative fine and taxes in the framework of import;
13.Decree of the Minister of Finance No. 240/KMK.05/1996 on the settlement of excise as already amended by Decree of the Minister of Finance No. 105/KMK.05/1997.
DECIDES :
To stipulate :
DECREE OF THE MINISTER OF FINANCE ON CUSTOMS PROCEDURES IN THE IMPORT FIELD.
Article 1
Referred to in this decree as :
1. Customs area shall be an area having certain limits in seaport, airport or other places stipulated for traffic of goods which are fully under supervision of the Directorate General of Customs and Excise.
2. Import shall be an activity to supply goods into a custom area.
3. Director General shall be the Director General of Customs and Excise.
4. Customs supervision shall be supervision carried out by the Directorate General of Customs and Excise. 5. Customs office shall be an office within the Directorate General of Customs and Excise where customs
liabilities are fulfilled in accordance with Law No. 10/1995 on customs.
6. Direct carried-goods shall be goods carried by transport facilities through customs facilities without unloading firstly.
7. Further carried-goods shall be imported goods carried by transport facilities through customs offices by means of unloading firstly.
8. Electronic data interchange (EDI) of customs shall be a flow of business information among applications, between electronic organizations, which are integrated by using standards agreed collectively.
CHAPTER II
ARRIVAL OF IMPORTED GOODS Part One
Arrival of Transport Facilities Article 2
(1) Before transport facilities arrive at a customs office, carriers shall notify the plan for arrival of transport facilities to head of the customs office by giving up declaration containing at least :
a. name of transport facilities;
b. no. of transport (such as : Voyage/Flight No. : …….); c. name of carrie r;
d. port of origin;
e. final port stopped over outside the customs area; f. port of destination;
g. estimated date of arrival of ship;
h. planned quantity of packages, containers or bulk goods to be unloaded; i. next port of destination in the customs area;
(2) The declaration as meant in paragraph (1) shall be given up manually or through electronic media not later than 24 (twenty four) hours before the arrival of transport facilities.
(3) The declaration as meant in paragraph (1) already received by the head of customs office shall be approval of unloading of imported goods.
(4) Any change in the plan for arrival of transport facilities as meant in paragraph (2) shall be notified to the head of customs office.
(5) The declaration of plan for arrival of transport facilities shall not apply to transport facilities coming from outside the customs area through mainland.
Article 3
(1) Carriers shall give up customs declaration on the form of manifest of imported goods to be carried to the head of local customs office manually or through electronic media not later than 24 (twenty four) hours after the arrival of transport facilities.
a. list of passengers and/or crew of transport facilities; b. list of ship logistics;
c. stowage plan; d. list of firearms;
e. list of medicines, including narcotics used for curative interests.
(3) Not later than the arrival of land transport facilities, carriers shall give up list of imported goods to be carried to the head of local customs office.
(4) The notifications as meant in paragraphs (1), (2) and (3) shall be made in the Indonesian language or English language and signed by carriers.
(5) In the case of imported goods being carried directly or further to other Indonesian customs areas or outside customs area, the carriers as meant in paragraph (1) shall give up manifest separately.
(6) In the case of transport facilities not carrying imported goods, carriers shall give up nil manifest.
Article 4
Carriers failing to meet the obligation as stipulated in Articles 2 and 3 shall be subjected to an administrative sanction in the form of a fine in accordance with the provision stipulated in Article 7 paragraph (3) of Law No. 10/1995 on customs affairs.
Article 5
(1) The provision as meant in Article 3 shall not apply to transport facilities berthing not exceeding 24 (twenty four) hours and not loading/unloading exported or imported goods.
(2) In the case of transport facilities being in an emergency condition, the manifest as meant in Article 3 paragraphs (1) and (2) shall be given up to the head of the nearest customs office not later than 72 (seventy two) hours after the unloading.
Article 6
(1) The manifest as meant in Article 3 can be changed as long as the change is related to the quantity, kind, mark, not. of package and/or container and the quantity of bulk goods.
(2) The change as meant in paragraph (1) can be done on the basis of approval of the head of customs office. (3) The change as meant in paragraph (1) as long as it is related to the quantity of packages or containers or
quantity of bulk goods shall be subjected to an administrative sanction in the form of a fine in accordance with the provision re gulated in Article 7 paragraphs (4) and (5) of Law No. 10/1995 on customs affairs, unless carriers are able to prove that the mistake is beyond their capability.
(4) Import of the goods as meant in paragraph (3) only can be settled after the obligation to pay the fine is fulfilled.
(5) In the case of imported goods being shipped in a consolidated manner, carriers shall change manifest by further specifying post of the relevant manifest.
Part Two
Unloading of Imported Goods Article 7
(1) Imported goods shall be unloaded : a. in customs area; or
b. in other places, after securing approval from the head of the customs office overseeing the said places. (2) Not later than 12 (twelve) hours after the unloading of the imported goods as meant in paragraph (1) is
(3) Carriers failing to meet the obligation as stipulated in paragraph (2) shall be subjected to an administrative sanction in the form of a fine in accordance with the provision stipulated in Article 7 paragraph (3) of Law No. 10/1995 on customs affairs.
CHAPTER III
COLLECTION OF IMPORTED GOODS Article 8
(1) Imported goods having their customs obligation not yet settled can be collected in : a. temporary collection places; or
b. collection warehouses or squares belonging to importers after securing approval from the head of customs office.
(2) Not later than 12 (twelve) hours after the collection is completed, operators of the places as meant in paragraph (1) shall convey the list of packages or containers or bulk goods already collected to the head of customs office.
(3) Operators failing to fulfill the obligation as stipulated in paragraph (2) shall be subjected to an administrative sanction in the form of a fine in accordance with the provisions regulated in Article 7 paragraph (3) of Law No. 10/1995 on customs affairs.
CHAPTER IV
RELEASE OF IMPORTED GOODS FROM CUSTOMS AREAS Part One
Objective of Release of Imported Goods Article 9
Imported goods can be released from the customs area for the following purposes : a. importing for use;
b. importing provisionally;
c. collecting in bonded collection places;
d. transporting to temporary collection place in other customs areas; e. carrying directly or further; or
f. re-exporting.
Part Two Import for Use
Paragraph 1 Declaration Document
Article 10
(1) In the case of imported goods being released from the customs area for the purpose of importing for use, importers or their proxies shall make out Import Declaration (PIB) on the case of complementary customs document by calculating themselves import duty, excise and tax in the framework of import, which must be paid.
(2) Excepted from the use of PIB as meant in paragraph (1) shall be imported goods with the import purpose being used in the form of :
a. personal effects;
b. provisionally imported goods carried by passengers; c. imported goods through courier service providers;
d. certain imported goods to be stipulated by the Director General
Paragraph 2
Payment of Import Duty, Excise and Tax in the Framework of Import
Article 11
(1) Import duty, excise and tax in the framework of import can be paid by means of : a. ordinary payment; or
b. periodic payment
(2) The payment as meant in paragraph (1) by means of obtaining payment forms given date and number shall be done at :
a. perception foreign-exchange banks; b. customs offices :
1) in the case of cities where the customs offices are located having no perception foreign-exchange bank;
2) in the case of import passenger goods, import of goods belonging to crew of transport facilities and import of goods belonging to crossborder persons.
c. post office for import of goods by post service.
(3) In the case of customs offices already applying the electronic data interchange system of customs, import duty, excise and tax in the framework of import shall be paid at perception foreign-exchange banks already connected on- line with the EDI system of customs.
(4) Approval of the periodic payment shall be given by the Director General to importers already fulfilling the stipulated requirements for import that they do in a certain period..
(5) The requirements as meant in paragraph (4) shall be stipulated by a decision of the Director General.
Paragraph 3
Responsibility for Import Duty Article 12
(1) Importers shall be responsible for import duty, excise and other import levies becoming due as from the date of registration of PIB.
(2) Customs-settlement service providers (PPJK) securing power of attorney to settle import shall be responsible for the obligation as meant in paragraph (1) in the case of importers being not found .
(3) Operators of temporary collection places shall be responsible for import duty on goods collected in their temporary collection places.
(4) Operators of bonded collection places shall be responsible for import duty on goods collected in their bonded collection places.
(5) In order to guarantee the implementation of the responsibility as meant in this article, the Director General can register importers, PPJK, operators of temporary collection place and/or operators of bonded collection places.
Paragraph 4
Submission of Import Declaration Article 13
(1) Applications for PIB can be submitted to customs offices per eve ry time of import or periodically in a certain period.
(2) The submission of PIB as meant in paragraph (1) can be done manually or through electronic media.
(4) PIB accompanied by complementary custom document and payment forms of import duty, excise and tax in the framework of import shall be submitted to custom and excise officials for customs clearance.
(5) PIB as meant in paragraph (2) can be submitted before the relevant imported goods arrive at destination ports.
Paragraph 5
Customs Clearance and Approval of Release of Imported Goods
Article 14
(1) The imported goods as meant in Article 10 paragraph (1) only can be released from the customs area or other places under customs supervision after customs clearance is executed and customs and excise officials approve the release of the said goods.
(2) The customs clearance as meant in paragraph (1) shall include examination of documents and physical examination of goods.
(3) The physical examination of goods as meant in paragraph (2) shall be done selectively.
(4) Imported goods having their trade supervised or regulated only can be released from the customs area or other places under customs supervision after the obligation is fulfilled.
(5) Imported goods in the form of excisable goods which must be affixed by excise settlement or supervision marks only can be released from the customs area or other places under customs supervision after the obligation is fulfilled.
Paragraph 6
Postponement of Payment of Import Duty, Excise and Tax in the Framework of Import
Article 15
(1) Heads of customs office can issue approval or release of imported goods with the payment of import duty, excise and tax in the framework of import being postponed to imported goods used for the following purposes :
a. development of urgent projects; b. overcoming emergency condition; c. the need for urgent service;
d. securing facilities or exemption or relief of import duty and/or tax in the framework of import before the decision on the exemption or relief is stipulated.
(2) Heads of customs offices can issue the approval as meant in paragraph (1) in the case of importers already submitting :
a. PIB and guarantee; or
b. complementary customs document and guarantee.
(3) Importers of imported goods already securing the approval as meant in paragraph (1) shall fulfill the stipulated requirements not later than 60 (sixty) days as from the date of registration of PIB or complementary customs document.
(4) The period as meant in paragraph (3) only can be extended on the basis of approval of the Director General or the appointed official.
Paragraph 7
Stipulation of Classification of Goods Article 16
(2) Any request for stipulation of classifications of goods as meant in paragraph (1) shall be accompanied by the required data and information.
Part Three Provisional Import
Article 17
In the case of imported goods being released from customs area for the purpose of provincial import, importers shall give up PIB/PIBT to customs and excise officials for examination of documents and physical examination of goods.
Part Four
Collected in Bonded Collection Places Article 18
(1) In the case of imported goods being released from the customs area to bonded collection places, importers shall give up declaration of collection of goods in bonded collection places to customs and excise officials for examination of documents before approval of release is issued.
(2) The transport of imported goods from customs area to bonded collection places shall be done under customs supervision.
Part Five
Carried to provisional Collection Place in Other Customs Area
Article 19
(1) In the case of imported goods being released from customs area for the purpose of carrying to provisional collection places in other customs area, carriers and operators of provisional collection places shall give up declaration of removal of goods.
(2) The transport of imported goods from customs area to provisional collection places in other customs area shall be done under customs supervision.
Part Six
Carried Directly or Carried Further Article 20
(1) In the case of imported goods being released from customs area for carrying directly, carriers shall give up declaration of imported goods to be carried directly to officials in customs offices where the goods are unloaded.
(2) In the case of imported goods being released from customs area for carrying further, carriers shall give up declaration of imported goods to be carried further to officials in customs offices where the goods are unloaded.
(3) The transport of imported goods from customs area for carrying directly or carrying further shall be done under customs supervision.
Part Seven Re-Exported
Article 21
(2) The loading of imported goods to be released from the customs area for re-export shall be done under customs supervision.
Part Eight
Release for Re-Imported Goods Article 22
(1) The release of imported goods coming from exported goods which are re-imported because of something or from provisional export shall be done by using customs declaration.
(2) The imported goods as meant in paragraph (1) can be released from the customs area after customs clearance is executed and customs and excise officials issue approval of release of the said goods.
CHAPTER V
VERIFICATION OF IMPORT DECLARATION Article 23
(1) Customs and excise officials can verify PIB of imported goods whose release has been approved by customs and excise officials.
(2) PIB shall be verified for 2 (two) years, starting from the date of registration of the said PIB at customs offices.
(3) Results of the verification of PIB as meant in paragraph (1) shall become a criterion for the implementation of audit in the customs field .
CHAPTER VI
MISCELLANEOUS PROVISION Article 24
Individuals or statutory bodies planning to make transactions by the EDY system of customs shall make a written agreement with the Directorate General of Customs and Excise.
Article 25
Technical provisions needed for the implementation of the provisions in this decree shall be further regulated by a decision of the Director General.
CHAPTER VII CLOSING
Article 26
With the enforcement of this decree, Decree of the Minister of Finance No. 25/KMK.05/1997 on customs procedures shall be declared null and void.
Article 27
This decree shall come into force as from January 1, 2003.
For public cognizance, this decree shall be published by placing it in State Gazette of the Republic of Indonesia.
THE MINISTER OF FINANCE sgd.
