PASSENGER OR CREW OF MEANS OF TRANSPORT MAY CHOOSE THE CLEARANCE OF GOODS THROUGH:

A.   RED CHANNEL,  FOR PASSENGERS BRINGING:

·    Imported goods with customs value exceeding the limit for exemption of import duty and / or the excisable goods exceeding the provisions of excise exemption;

·   animal, fish, and plant including their derivative products;

·   narcotics, psychotropics, drugs, fire arms, air guns, sharp weapon, ammunition, explosive material, pornographic goods / publication;

·   cinematographic movie, recorded video tape, video laser disc or phonograph record;

·   bank notes, in Rupiah or other foreign currency with value of Rp. 100,000,000. 00 (one hundred million rupiah) or more.

B.  GREEN CHANNEL,  FOR PASSENGERS OR CREWS OF MEANS OF TRANSPORT NOT BRINGING ANY IMPORTED GOODS AS MENTIONED IN POINT A.* AFTER RECIEVING THE DECLARATION, CUSTOMS OFFICER SHALL :

·   Grant an approval to release the goods in case of the passenger passes through the green channel, or perform physical examination in case of the passenger passes through the red channel.

·   In case of suspicion, customs officer may perform examination toward goods of passenger or crew of means of transport going through green channel.

CLEARANCE PROCEDURES FOR GOODS OF PASSENGER AND CREW OF MEANS OF TRANSPORT

·  Goods which belong to a passenger and arrive with the passenger must be declared by using Customs Declaration (CD).

·  Customs Declaration must be filled in completely and correctly. Verbal Declaration may be performed at certain places* designated by Director General of Customs and Excise.

·  Passenger or crew of means of transport must proceed to red channel if bringing:

a.    Imported goods with customs value exceeding the limit and/or the provisions of excise exemption;

b.    Animal, fish, and plant including their derivative products;

c.    Narcotics, psychotropics,drugs, fire arms, air guns, sharp weapons, ammunition,explosive material, pornographic goods/publicatiion;

d.   Cinematographic movie, recorded video tape, video laser disc, or pornographic record;

e.    Bank notes, in rupiah or other currency with value of Rp. 100,000,000.00 (one hundred million rupiah) or more;

f.    Commercial goods.

·  Passenger or crew of means of transport must proceed to green channel if not bringing any imported goods as mentioned above.

EXEMPTION OF IMPORT DUTY AND IMPORT RELATED TAXES AND THE EXEMPTION OF EXCISE ARE GIVEN TO:

·  Passenger’s personal goods with customs value not exceeding FOB USD 250.00 for each person or FOB USD 1,000.00 for a family.

·  Excisable goods of adult passenger’s personal goods with maximum amount of 200 pieces of cigarettes, 25 pieces of cigars or 100 grams of minced tobacco and 1 liter of alcoholic beverages.

·  Goods of crew of means of transport with customs value not exceeding FOB USD 50.00 for each arrival.

·  Excisable goods of crew of means of transport with maximum amount of 40 pieces of cigarettes, 10 pieces of cigars or 40 grams of minced tobacco and 350 milliliters of alcoholic beverages.

PASSENGERS GOODS

Passenger’s personal goods are goods brought by every person who passes the border of a country by using means of transport, not including goods brought by crew of means of transport or border crossers.

DEFINITION

·   Passenger’s personal goods are goods brought by every person who passes the border of a country by using means of transport, not including goods brought by crew of means of transport or border crossers.

·   The ownership of passenger’s personal goods which arrive before or after the arrival of the passenger shall be proven by passenger’s passport and boarding pass.

·  Goods of crew of means of transport are goods which are brought by every person who,due to the nature of his job,must be inside the means of transport and arrive with the means of transport.

·  Customs Declaration (CD) is a declaration onthe goods brought by passenger or crew of means of transport.

CONSIGNMENT GOODS

Consignment goods with maximum value of FOB USD 50,00 (fifty US Dollar) for every person per shipment is granted exemption of import duty and import related taxes.

Consignment goods means goods consigned by certain consigners abroad to certain consignees in the country.



PROVISIONS OF THE EXEMPTION OF IMPORT DUTY AND IMPORT RELATED TAXES.

    Consignment goods with maximum value of FOB USD 50, 00 (fifty US Dollar) for every person per shipment is granted exemption of import duty and import related taxes.
    If the customs value exceedsUSD 50,00, the excess shall be subject to import duty and import related taxes.



PROCEDURES OF CLEARANCE OF GOODSOF POSTALAND COURIER SERVICE

    Postal goods shall be declared to customs and shall only be released with the approval of customs.
    Importedgoods consigned via post office or courier service are subject to document verification and physical examination.
    Physical examination shall be witnessed by postal and courier service officer.
    Customs determinesthe tariff and customs value and calculatesthe import duty and import related taxes that should be paid. If there are more than 3 types of goods, the highest tariff of the goodsshall be used as the basis for the tariff determination
    Consignment goods are deliveredto the owner of the goods after the import duty and import related taxes have been paidand approved by customs officer.

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.

BTKI 2012

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