Export declaration is a statement made by a person to fulfill customs formalities for export in the form of written documents or electronic data

A. LEGAL BASIS



-       Law No. 17 of 2006 on The Amendment of Law No. 10 of 1995 on Customs.

-       Minister of Finance Decree No. 145/PMK.04/2007 on Customs Regulation for Export.

-       Director General Decree No. P-40/BC/2008 jo. P-06/BC/2009 jo. P-30/BC/2009 jo. P-27/BC/2010 on Customs Procedure for Export.

-       Director General Decree No. P-41/BC/2008 on Export Declaration

B. DEFINITION

o   Export means activities to take goods out of customs territory.

o   Exported Goods means goods taken out of customs territory.

o   Exporter means a person who takes goods out of customs territory.

o   Export declaration (PEB) is a statement made by a person to fulfill customs formalities for export in the form of written documents or electronicdata. Form and content of the export declaration are regulated by the Minister of Finance c.q. Director General of Customs and Excise.

o   Export Approval Note (Nota Pelayanan Ekspor), then abbreviated NPE, means a note issued by Export Document Examination Officer or Service Computer System for the submitted PEB to cover the entry of goods into customs area and/ or the loading onto means of transport.

o   Customs Office means an office of the Directorate General of Customs and Excise at whichcustoms formalities are fulfilled.

o   Customs area means an area with specified boundaries at the seaports, airports, or other places assigned for traffic of goods that are fully controlled by the Directorate General of Customs and Excise.



C. CUSTOMS PROCEDURES FOR EXPORT

-     Exporter shall declare goods to be exported at Customs Office of loading by submitting PEB completed with complementary documents.

-     PEB shall be submitted at the earliest  7 days prior to the estimated date of exportation and at the latest prior to the entry of the goods into customs area.

-     Customs complementary documents:

§  Invoice and packing list

§  Receipt of PNBP

§  Receipt of export duty (if any)

§  Obligatory document issued by other agencies (where the goods are subject to prohibition and restriction regulation)

-     PEB may be submitted by the exporter or customs broker (PPJK)

-     Where electronic data interchange (EDI) is implemented, exporter/customs broker shall submit PEB  by using the customs EDI system.



D. SANCTIONS

·         Export without submitting customs declaration is subject to imprisonment at the minimum of 1 year and maximum of 10 years and penalty at the minimum of fifty million rupiah and maximum of five billion rupiah.

·         Submitting incorrect, false or forged customs declaration is subject to imprisonment at the minimum of 2 years and maximum of 8 years and penalty at the minimum of one hundred million rupiah and maximum of five billion rupiah.

·         Not submitting or late in submitting export cancellation is subject to administrative fine of five million rupiah.

·         Submitting incorrect type and/or amount of goods is subject to administrative fine at the minimum of 100% of the underpaid export duty and maximum of 1,000% of the underpaid export duty.



E.   FLOWCHART OF CUSTOMS PROCEDURES ON EXPORT

Notes:

1.    Exporter/customs broker submits PEB completed with complementary documents (DOKAP) to Customs Office at port of loading.

2.    Document examination includes:

·      Whether or not the exporter/customs broker is banned

·      Customs complimentary documents

·      Conformity between PEB and complementary documents, receipt of PNBP and export duty (if any)

-     If complete and conformed, proceed to examination of prohibition and restriction regulation.

-     If not complete and not conformed, Reject Note (NPP) is issued.



3.    Examination onprohibition and/or restriction regulation:

·         If fulfilled, NPE is issued.

·         If not fulfilled, Note on required document is issued (NPPD).

4.    Physical examination:

·         If not required, NPE is issued.

·         If required, Notification for Physical Examination (PPB) is issued.

5.    Result of physical examination on export goods:

·         If conformed, NPE is issued.

If not conformed, goods are subject to further examination.