DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE NO.KEP-47/BC/2001 DATED JULY 31, 2001
TECHNICAL DIRECTIVES FOR THE EXPORT OF GOODS SECURING EXPORT FACILITIES AND COMBINED WITH OTHER GOODS
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,
Considering :
a. that the inspection of export goods whose raw materials secure import facilities is entrusted to Director General of Customs and Excise;
b. that in order to further encourage the flow of goods and ensure the orderly administration by continuously observing rights and interest of the state, it is necessary to stipulate technical directives for the export of goods securing export facilities and combined with other goods;
In view of :
1. Law No.10/19995 on customs affairs (Statute Book of 1995 No.75, Supplement to Statute Book No. 3612);
2. Decree of the Minister Of Finance No.487/KMK.05/1996 on the on the customs inspection of exported goods ;
3. Decree of the Minister Of Finance No.488/KMK.05/1996 on customs procedures in the export fields as already amended the latest by Decree of the Minister Of Finance No.501/KMK.01/1998
4. Decree of the Minister Of Finance No.615/KMK.01/1997 on the exemption from and restitution of uncollected import duty and/or excises as well as value added tax and sales tax on luxury goods on the import of goods and/or components processed, assembled or installed at other goods for re-export purposes and their supervision;
5. Decree of the Minister Of Finance No.32/KMK.01/1995 on the organization and working arrangement of the Director General of Customs and Excise;
6. Decree of the Minister Of Finance No.2/KMK.01/2001 on the organization and organization of the Ministry of Finance;
7. Letter of The Minister Of Finance No.S-145/MK .1/2001 on the execution of tasks of physical inspection of exported goods securing ex-Bapeksta facilities by the Director General of Customs and Excise;
8. Decision of the Director General of Customs and Excise No. Kep-45/BC/2001 on the technical directives for the customs inspection of goods securing export facilities;
DECIDES :
To stipulate :
THE DECISION ON THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON TECHNICAL DIRECTIVES FOR THE EXPORT OF GOODS SECURING EXPORT FACILITIES AND COMBINED WITH OTHER GOODS.
Article 1
What is meant in this decision of Director General of Customs and Excise as :
1. Customs office in the service office of the Director General of Customs and Excise where the customs liabilities are settled.
3. Official is employee of the Customs Office authorized to execute certain tasks on the basis of this decision.
4. Inspector is an employee of the Customs Office assigned to carry out the physical inspection of goods.
5. Exported goods are goods released from a customs area to be shipped to other countries.
6. Goods sender company is a domestic company sending its production to a goods recipient company to be combined to become exported goods.
7. Goods recipient company is a domestic company receiving the production of a goods sender company to be combined to become exported goods.
8. To be one is that conditions between one good and another constitute an unit as a whole, but the respective goods are no longer visible and they become a new product, such as metal spoon laminated by gold.
9. Not to be one is that conditions between one good and another constitute an unit as a whole, but the respective goods are still distinguishable, such as fertilizer packed in sack
10. Provisional delivery is the dispatch of production from a businessman securing export facilities to another businessman to be combined to become as that is mentioned in points 8 and 9, up to the loading of the good for export.
11. Letter of transfer of goods in an evidence of transfer of a good between domestic companies, which is signed by the two parties for the export, and must be acknowledge by an official of the nearest customs office to the location of receipt of the good.
12. Transaction agreement is an agreement certifying that a seller in Indonesia agrees to give up the good mentioned in the document to a buyer abroad under certain conditions, amongst other, the buyer abroad is only paid to the company in the country.
13. Customs and Excise Identity(TPPBC) is a safety sign in the form of initial and date which are put on or other safety attached to the package of exported goods.
14. Customs and Excise Inspection Report(LPBC) is a report on customs inspection of exported goods securing export facilities, which is issued by the loading office.
Article 2
Companies securing export facilities can export goods combined with other goods securing or not securing export facilities at a request from buyers abroad, which are proven by transaction agreements with the respective companies in the country.
Article 3
The export as meant in Article 2 can be done with the conditions of combination of production of companies as follows :
a. between companies securing export facilities and those not securing export facilities and their goods are not to be one.
b. between companies securing export facilities and those not securing export facilities and their goods are to be one.
c. between companies securing export facilities and others not securing export facilities and their goods are not to be one.
d. between companies securing export facilities and others not securing export facilities and their goods are to be one.
Article 4
(1) The provisional delivery is executed with the provisions as follows :
b. goods sender companies to carry out the provisional delivery are obliged to notify and register the goods to be delivered to nearest customs office to locations of the shipment of the goods by using Letters of Transfer of Goods (SSTB).
c. SSTB are made out in accordance with the specimen in Attachment 1 to this decision in 4 9four0 copies with the designation as follows ;
1). First sheet to good recipient companies 2). Second sheet to goods sender companies
3). Third sheet to the customs office being the place of registration of SSTB 4). Fourth sheet to the customs office issuing LPBC.
d. the customs office where the SSTB is registered inspects the quantity and kind of goods notified in SSTB and the inspector must put/attach TPPBC to the package of the goods and/or carries out stuffing supervision and seal the package/container.
e. The shipment of goods from goods sender companies to goods recipient companies is protected by SSTB already signed by the inspector.
f. After the goods are received, goods recipient companies complete results of physical inspection of goods, sign SSTB and convey SSTB to the customs office in the nearest locations of receipt of goods to be signed by an official of the relevant customs office;
g. The official of the customs office in the nearest location to the locations of receipt of goods sign SSTB and gives up the first, second and fourth sheets to goods recipient companies, and dispatches the third sheet to the customs office where SSTB registered.
h. Goods recipient companies send to the second and fourth sheets of SSTB already signed by the official of the customs office in the nearest location to locations of receipt of goods to goods sender companies.
(2) Procedures for the shipment of goods to be combined with other goods for export purposes are regulated in accordance with the provisions in Attachment II to this decision of the Director General.
Article 5
(1) The export under the conditions as meant in Article 3 is done by goods recipient companies with the provisions as follows :
a. the export uses one export declaration (PEB);
b. exported goods securing export facilities which are combined with other goods not securing export facilities and are exported by exporters not securing export facilities are categorized in PEB as a kind of general exported goods whether the goods are to be one or not;
c. exported goods securing export facilities which are combined with other goods securing export facilities and are exported by exporters securing export facilities are categorized in PEB as a kind of exported goods securing export facilities, whether the goods are to be one or not;
d. the completion of description of kind of goods in PEB (column 29) must mention number and date of SSTB of goods securing export facilities, e.g. :
1) "shoes in cartoon package produced by PT X, SSTB (cartoon) number …. date ….", or 2) "spoon laminated by gold produced by PT X, SSTB (spoon) number …. date …".
(2) For the issuance of LPBC to goods recipient companies securing export facilities, goods recipient companies after exporting goods must convey evidence of the realization of the export to goods sender companies in the following form :
a. a copy of PEB, if goods recipient companies are not exporters securing export facilities and the exported goods are categorized as general exported goods;
b. a copy of PEM or PM already signed by an official or inspector, if goods recipient companies are exporters securing export facilities and the exported goods are
(3) The customs office having the status of the loading office in the nearest location to locations of good sender goods issued LPBC with the provision as follows :
a. goods sender companies make out PEB on the basis of data mentioned in the copy of PEB received from exporters/goods recipient companies;
b. PEB is registered at the custom office having the status of the loading office in the nearest location to locations of goods sender companies which is accompanied by the fourth sheet of SSTB, copy of PEB of export realization and/or copy of PM already received from goods recipient companies;
c. goods sender companies complete PEB as follows : 1) goods sender companies as exporters;
2) the quantity of goods notified in PEB in accordance with the quantity of export realization;
3) FOB value notified in PEB is the value of goods before being combined to become export goods and on the basis of the quantity of goods exported;
4) description of kinds of goods in column 29 mentions kinds of goods in accordance with kinds of goods in SSTB, and mentions number and date of PEB of export realization by goods recipient companies.
d. data on the readiness of goods continue to be made on the basis of the data mentioned in SSTB;
e. the nearest loading office to locations of goods sender companies issues LPBC on the basis of PEB submitted by goods sender companies.
(4) Procedures for exporting goods combined with other goods are stipulated in accordance with the provisions in Attachments III and IV of this decision of the Director General.
Article 6
With the enforcement of this decision of the Director General, the Joint Decision of the Director General of Customs and Excise and the Head of the Agency for Export Facilities and Financial Data Processing Service No. KEP-75/BC/1999 and KEP-83/BE/1999 on technical directives for the export of goods securing facilities of the Agency for Export Facilities and Financial Data Processing Service to be combined with other goods is declared null and void.
Article 7
This decision of the Director General comes into force as from August 1, 2001.
For public cognizance, this decision shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta On July 31, 2001
THE DIRECTOR GENERAL sgd.
ATTACHMENT I
LETTER OF TRANSFER OF GOODS
No. : ………. Date : ……….. (sender of goods) No. : ………. Date : ……….. (Customs Office)
Sender Recipient
Name of company : Name of company : Address : Address : N P W P : N P W P : Description of goods : Description of goods :
Received in suitable/unsuitable condition (*)
Quantity Kind
Mark Remarks
Weight Goods have been received in ……. date ……
Shipment of goods/stuffing is done in ……. Date …………
Quantity of containers/packages ……. Contacted officer ………..
Date of shipment (seal, signature) Date of receipt (seal, signature)
Name/Position Name/Position
To be completed by Customs and Excise Officer Acknowledged by Official of Customs and Excise TPPBC : Date ….. Service Office ………..
SEAL : No. …… Date ……
Customs and Excise Service Office …… Inspector
(signature) (seal, signature)
Name/NIP Name/NIP
*) pick up as required
THE DIRECTOR GENERAL sgd.
ATTACHMENT II
PROCEDURES FOR THE SHIPMENT OF GOODS TO BE COMBINED WITH OTHE RGOODS FOR EXPORT PURPOSES
I. Goods sender company :
1. prepares SSTB in 4 (four) copies;
2. gives up SSTB to the official of the Customs Office in the nearest location to location of dispatch of goods for registration;
3. receives again SSTB already given the number of registration from the official; 4. prepares goods which will be shipped to be inspected by an inspector;
5. gives up SSTB to the inspector;
6. receives again SSTB already signed by the inspector;
7. ships goods to be combined to become exported goods to goods a recipient company under the protection of SSTB.
II. The official of the Customs Office in the nearest location to location of dispatch of goods : 1. receives SSTB from goods sender company; 2. puts number of registration on SSTB;
3. appoints an inspector to check the quantity and kind of package of goods; 4. gives up SSTB to the inspector.
III. The inspector :
1. receives SSTB from the official;
2. examines the quantity and kind of package of goods to be sent;
3. puts/attaches TPPBC to the package and/or seals the package of goods/container; 4. gives up SSTB already signed to the goods sender company.
IV. Goods recipient company :
1. receives goods to be combined to become exported goods and SSTB; 2. examines the quantity and kind of the sent goods mentioned in SSTB;
3. signs SSTB and conveys it to the official of the Customs Office in the nearest location to the location of receipt of goods;
4. receives again the first, second and fourth sheet of SSTB already signed by the official of the customs office in the nearest location to the location of receipt of goods;
5. combined the goods;
6. send the second and fourth sheets of SSTB to goods sender company.
V. The official of the Customs Office in the nearest location to location of receipt of goods : 1. receives SSTB already signed by goods recipient company;
2. signs SSTB;
3. returns the first, second and fourth sheets of SSTB to goods recipient company; 4. sends the third sheet of the customs office where SSTB is registered..
THE DIRECTOR GENERAL sgd.
ATTACHMENT III
PROCEDURES FOR THE EXPORT OF GOODS SECURING EXPORT FACILITIES WHICH ARE COMBINED WITH OTHER GOODS NOT SECURING
EXPORT FACILITIES TO BE ONE OR NOT TO BE ONE
A. The export of goods by goods recipient company not securing export facilities
I. Goods recipient company :
1. prepares PEB and notifies kind of exported goods in PEB as general exported goods;
2. gives up PEB to the loading office by attaching complimentary customs documents required; 3. subsequent process refers to customs procedures for exported goods not securing export facilities; 4. after the export is realized, dispatches copy of PEB to goods sender company.
II. The official of the customs office in the loading place :
1. received PEB and complimentary customs documents required;
2. processes PEB by referring to customs procedures for the exported goods not securing export facilities;
B. The issuance of LPBC to a goods sender company securing export facilities
I. Goods sender company :
1. receives a copy of PEB from goods recipient company which carries out the export;
2. prepares PEB by using the application program of PEB and notifies kind of exported goods as exported goods securing export facilities;
3. completes data in accordance with the provisions stipulated in this decision of the Director General; 4. completes data on the readiness of goods on the basis of the data mentioned in SSTB;
5. conveys diskette of PEB and PEB accompanied by the fourth copy of SSTB, copy of PEB of export realization already received from goods recipient company, and introductory sheet to the loading office in the nearest location to location of the goods sender company;
6. receives LPBC from the official of the loading office in the nearest location to location of the goods sender company;
7. signs the second sheet of LPBC as the account of receipt.
II. The official of the loading office in the nearest location to location of the goods sender company :
1. receives the introductory sheet, diskette of PEB, PEB, copy of PEB of export realization and the fourth sheet of SSTB;
2. transfers data in the diskette to computer;
3. examines data in PEB and match them to the data in SSTB;
4. compares data on PEB to data in the copy of PEB of export realization; 5. settles PEB without physical inspection of goods;
6. issues LPBC in duplicate;
7. gives up the first sheet of LPBC to goods sender company; 8. administers the second sheet of LPBC.
THE DIRECTOR GENERAL sgd.
ATTACHMENT IV
PROCEDURES FOR THE EXPORT OF GOODS SECURING EXPORT FACILITIES WHICH ARE COMBINED WITH OTHER GOODS SECURING EXPORT FACILITIES AND WHETHER THE GOODS ARE TO BE ONE OR NOT
A. The export of goods by goods recipient company securing export facilities
I. Goods recipient company as exporter :
1. prepares PEB and completes data on the readiness of goods by using the application program of PEB;
2. notifies kind of exported goods in PEB as the exported goods securing export facilities; 3. prints out PEB in accordance with the necessary sheet, signs and puts corporate seal in PEB; 4. transfer data on PEB to the diskette and prints out the introductory sheet in duplicate;
5. gives the diskette of PEB, original PEB and complimentary customs documents required and the introductory sheet to the loading office;
6. subsequent process is in accordance with Attachments I and II to the Decision of the Director General of Customs and Excise No. KEP-45/BC/2001 dated July 31, 2001 on technical directives for customs inspection of exported goods securing export facilities;
7. receives LPBC;
8. after the export is realized, conveys copy of PEB and PM to goods sender company.
II. The official of the loading office :
1. receives the introductory sheet, PEB and diskette of PEB, as well as complimentary customs documents required;
2. processes PEB in accordance with Attachments I and II to the Decision of the Director General of Customs and Excise No. KEP-45/BC/2001 dated July 31, 2001 on technical directives for customs inspection of exported goods securing export facilities;
3. issues LPBC to goods sender company securing export facilities; B. The issuance of LPBC to goods sender company securing export facilities
I. Goods sender company :
1. receives copies of PEB and PM from goods sender company which carries out the export;
2. prepares PEB by using the application program of PEB and notifies kind of exported goods in PEB as the exported goods securing export facilities;
3. completes data on PEB in accordance with what are stipulated in this decision; 4. completes data on the readiness of exported goods on the basis of the data in SSTB; prints out PEB in accordance with the necessary sheet;
transfer data on PEB to the diskette and prints out the introductory sheet;
gives up the diskette of PEB, PEB with the number of sheets being in accordance with the need and be accompanied by copy of PEB of export realization, copy of PM and the fourth sheet of SSTB;
5. receives LPBC from the nearest loading office to the location of goods sender company; signs the second sheet of LPBC as the evidence of receipt.
II. The official of the nearest loading office to the location of goods sender company :
1. receives the introductory sheet, diskette of PEB, PEB with the number of sheets being in accordance with the need of exporter, copy of PEB of export realization, copy of PM and the fourth sheet of SSTB;
3. examines data on PEB and matches them to the data in SSTB;
4. examines copy of PM whether it has been signed by the official or inspector or executive employee overseeing the import of goods into the customs area;
5. compares data on PEB to data in the copy of PEB of export realization; 6. settles PEB without physical inspection of goods;
7. issues LPBC in duplicate;
8. gives up the first sheet of LPBC to goods sender company; 9. administers the second sheet of LPBC.
THE DIRECTOR GENERAL sgd.
