Customs Procedure in the Field of Import & Export

by | Jan 26, 2019 | Customs, Export Import |

Customs Procedure in the Field of Import & Export

TASK:

FORMULATING AND IMPLEMENTING TECHNICAL POLICIES AND STANDARDIZATIONS IN THE CUSTOMS AND EXCISE AREA ACCORDING TO THE POLICY PROVIDED BY THE MINISTER OF FINANCE, AND BASED ON APPLICABLE LAW REGULATIONS.

FUNCTION:

PREPARATION OF THE FORMULATION OF THE POLICY OF THE FINANCIAL DEPARTMENT OF CUSTOMS AND EXCISE; POLICY IMPLEMENTATION IN CUSTOMS AND EXCISE; DEVELOPMENT OF STANDARDS, NORMA, GUIDELINES, CRITERIA, AND PROCEDURES IN CUSTOMS AND EXCISE; GIVING TECHNICAL BALANCING AND EVALUATION IN CUSTOMS AND EXCISE.

HOW ARE THE CUSTOMS PROCEDURES IN THE FIELD OF IMPORT?


LEGAL BASIS

  1. Law Number 10 Year 1995 concerning Customs, as amended by Law Number 17 Year 2006;
  2. Kep. Minister of Finance No. 453 / KMK.04 / 2002 concerning Customs Procedures in the Import Sector, as amended several times the latest by Kep. Minister of Finance No. 112 / KMK.04 / 2003;
  3. Kep. DJBC No. KEP-07 / BC / 2003 concerning Customs Management Procedures in the Import Sector which have been amended several times, the latest by DGCE Regulation No. P-06 / BC / 2007.

UNDERSTANDING OF CUSTOMS

Customs is anything related to the supervision of the traffic of goods entering or exiting customs areas and collecting import duties and export duties. Import Duty is a state levy based on this law that is imposed on imported goods. Export Levy is a state levy based on this law that is imposed on exported goods.

UNDERSTANDING OF CUSTOMS AREA

The customs area is the territory of the Republic of Indonesia which includes the land, waters and air space above it, as well as certain places in the Exclusive Economic Zone and continental shelf in which this law applies.
 

UNDERSTANDING OF CUSTOMS AREA

Customs area is an area with certain limits at sea ports, airports, or other places designated for goods traffic which are fully under the supervision of the Directorate General of Customs and Excise.

UNDERSTANDING IMPORT

IMPORT Activities for entering goods into a Customs Area, Goods entered into the Customs Area are treated as IMPORTED GOODS and payable

Explanation

This provision provides confirmation of the notion of juridical imports, namely when goods enter the customs area and determine when the goods are owed import duties and are a juridical basis for customs and excise officials to conduct supervision.

FULFILLMENT OF ENTRY CUSTOMS

Fulfillment of customs obligations is carried out at the customs office or other place which is equated with the customs office using customs notification.
Explanation
Judging from the vast geographical state of the Republic of Indonesia and an archipelagic country, it is not possible to place customs and excise officials along the coast to ensure that all goods entered into or excluded from customs areas fulfill the stipulated conditions. Therefore, it is stipulated that fulfillment of customs obligations can only be carried out at the customs office.

UNDERSTANDING IMPORT FOR USE

IMPORT FOR USE: Entering goods into the Customs Area for the purpose of being used; or Incorporating goods into the Customs Area to be owned or controlled by people domiciled in Indonesia.
CUSTOMS NOTICE
  1. NOTICE OF CONSTRUCTION MEANS ARRIVAL PLAN (BC 1.0)
  2. ARRIVAL NOTICE / DEPARTURE OF LIVING MEANS (BC 1.1)
  3. NOTIFICATION OF FOLLOWING IMPORTED GOODS (BC 1.2)
  4. NOTICE OF TRANSPORTATION OF ORIGINAL GOODS OF CUSTOMS AREA FROM ONE PLACE TO ANOTHER THROUGH OUTSIDE OF CUSTOMS AREAS (BC 1.3)
  5. NOTIFICATION OF IMPORT OF GOODS (BC 2.0)
  6. NOTIFICATION OF IMPORT OF CERTAIN GOODS (BC 2.1)
  7. NOTIFICATION OF IMPORT OF PASSENGER GOODS OR AWAKEN FREIGHT MEANS (BC 2.2)
  8. NOTICE OF TRANSPORTATION OF ONE IMPORT / EXPORT GOODS TO ANY PLACE IN SUPERVISION OF CUSTOMS (BC 2.3)
  9. EXPENDITURE OF IMPORTED GOODS FROM TPB TO DPIL (BC 2.4)
  10. NOTICE OF EXPENDITURE OF GOODS FROM THE BONDED CONSTRUCTION PLACE (2.5)
  11. NOTICE OF EXPORTS OF GOODS (BC 3.0)
  12. NOTICE OF THE INSTALLATION OF THE ORIGINAL AREA OF GOODS TO BONDED AREAS (BC 4.0)
CUSTOMS NOTICE
NOTIFICATION OF IMPORT OF GOODS (PIB), made with IMPORTER / PPJK MODULE
CUSTOMER COMPLETE DOCUMENTS:
  1. INVOICE
  2. PACKING LIST
  3. BILL OF LADING / AIRWAY BILL
  4. POLICY INSURANCE
  5. PAYMENT BUDGET & PDRI (SSPCP)
  6. POWER LETTER, IF THE JUDGES NOTICE
ENTRY CUSTOMS ARE NOT SUBMITTED
THE GOODS ARE SUBMITTED TO CUSTOMS ARE TO BE CONTINUED CONTINUOUSLY OR CONTINUED INTO THE CUSTOMS AREA.
 
IMPORT DUTY EXEMPTION
  1. goods of representatives of foreign countries and their officials serving in Indonesia based on reciprocity;
  2. goods for the purposes of international agencies and their officials in Indonesia; science books;
  3. gifts / grants for public, charitable, social, cultural or for the purposes of natural disaster management;
  4. goods for the purposes of museums, zoos and other such places which are open to the public and goods for nature conservation;
  5. goods for the purposes of research and development of science;
  6. goods for special needs of the visually impaired and other persons with disabilities;
  7. weapons, ammunition, military and police equipment, including spare parts intended for national defense and security purposes;
  8. goods and materials used to produce goods for the purposes of state defense and security;
  9. sample items not for sale;
  10. crates or other packages containing bodies or ashes;
  11. moving goods;
  12. personal goods of passengers, crew of transportation facilities, border crossers, and shipment of goods to the limit of customs value and / or a certain amount;
  13. imported drugs using government budgets intended for public interests;
  14. goods that have been exported for the purposes of repair, work and testing;
  15. exported goods are then re-imported in the same quality as the quality at the time of export;
  16. human therapeutic material, blood grouping, and tissue type material.
EXEMPT LIBERATION or IMAGE DAMAGE
  1. goods and materials for industrial development and development in the context of investment;
  2. machinery for industrial development and development;
  3. goods and materials in the framework of industrial development and development for a certain period of time;
  4. equipment and materials used to prevent environmental pollution;
  5. seeds and seeds for the development and development of agricultural, livestock, or fishery industries;
  6. marine products captured by means of catching which have been licensed;
  7. goods which experience damage, deterioration, destruction or volume depreciation or are heavy due to nature between
  8. when transported into the customs area and when given an import approval to be used;
  9. goods by the central government or regional government intended for the public interest;
  10. goods for sporting purposes imported by the parent of a national sports organization;
  11. goods for the needs of government projects financed by loans and / or grants from abroad;
  12. goods and materials to be processed, assembled, or installed in other goods for the purpose of being exported.
FACILITIES / EASY
  1. Pre Notification
  2. Trucklossing (only for priority line importers)
  3. Periodic Payments (only for priority line importers)
  4. Rush Handling
  5. Expenditures for goods with deferred payment of BM & PDRI
  6. Demolition & stockpiling of imported goods in the importer warehouse
  7. Inspection of imported goods in the importer warehouse
  8. Preliminary examination and sampling for the manufacture of PIB
  9. Periodic PIB
  10. Returnable Package
PERMISSION / PRIVATE VOCATIONAL SCHOOL
Type:
  1. Attached to the subject (importer), for example NPIK, Attached to objects (goods) such as non-new items (used), firearms, items required to check quarantine, food and medicine.
  2. Permission is attached at the time of submission of PIB
  3. Imported goods can only be given an expenditure permit after obtaining a permit / approval from the relevant technical agency.
WhatsApp chat