Regulation Of The Minister Of Finance Number 47/fmd. 04/2012 Year 2012

Original Language Title: Peraturan Menteri Keuangan Nomor 47/PMK.04/2012 Tahun 2012

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Back NEWS REPUBLIC of INDONESIA No. 331, 2012 RULES the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 47/FMD. 04/2012 on INCOME and EXPENDITURES GOVERNANCE ITEMS to and FROM the AREA HAS BEEN DESIGNATED AS a FREE TRADE AREA and FREE PORT, CUSTOMS EXEMPTIONS and with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 5 paragraph (3) Article 6, paragraph (3), article 7 paragraph (6), article 10 paragraph (5), article 11 paragraph (4), article 12 paragraph (4), article 13 paragraph (2), article 15 paragraph (4), article 16 paragraph (6), article 17 paragraph (6), article 18 paragraph (4), section 22 subsection (8), article 24 paragraph (3), article 26 paragraph (3), article 28 paragraph (2), article 30, paragraph (2) of article 31 paragraph (3) Article 32, paragraph (3), article 36 paragraph (7) and article 37, paragraph (3) Government Regulation No. 10 in 2012 about the treatment of Customs, taxation, and customs as well as Income and expenditures Governance Items to and from as well as being in the area that has been designated as a free trade area and free port, you need to set a regulation of the Minister of finance regarding Income and expenditures Governance Items to and from the area has been designated as a free trade area and the free port and Customs Exemption;
Remember: 1. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times last modified by law number 16 in 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999);
2. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indonesia Number 50 in 1983, an additional Sheet of the Republic of Indonesia Number 3263) as it has several times changed the law last Year 2008 Number 36 (State Gazette of the Republic of Indonesia Year 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893);
3. Law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) as it has several times last modified by law Number 42 in 2009 (State Gazette of the Republic of Indonesia year 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069);
4. Act No. 10 of 1995 on Customs (State Gazette of the Republic of Indonesia Number 75 in 1995, an additional Sheet of the Republic of Indonesia Number 3612) as amended by law No. 17 of 2006 (State Gazette of the Republic of Indonesia Number 93 in 2006, an additional Sheet of the Republic of Indonesia Number 4661);
5. Act No. 11 of 1995 about customs (Gazette of the Republic of Indonesia Number 76 in 1995, an additional Sheet of the Republic of Indonesia Number 3613) as amended by Act 2007 Number 39 (Gazette of the Republic of Indonesia Number 105 in 2007, an additional Sheet of the Republic of Indonesia Number 4755);
6. Act No. 36 of 2000 concerning the determination of the Replacement Government Regulations Act No. 1 of 2000 about the free trade area and free port, into law (State Gazette of the Republic of Indonesia year 2000 Number 251, an additional Sheet of the Republic of Indonesia Number 4053) as amended by Act 2007 Number 44 (State Gazette of the Republic of Indonesia Number 130 in 2007, an additional Sheet of the Republic of Indonesia Number 4775);
7. Government Regulation Number 55 in 2008 about the imposition of Duties Against the export of the goods to the outside (Gazette of the Republic of Indonesia Number 116 in 2008, an additional Sheet of the Republic of Indonesia Number 4886);
8. Government Regulation number 10 in 2012 about the treatment of Customs, taxation, and customs as well as Income and expenditures Governance Items to and from as well as being in the area that has been designated as a free trade area and free port (State Gazette of the Republic of Indonesia year 2012 No. 17, an additional Sheet of the Republic of Indonesia Number 5277);
9. Presidential Decree Number 56/P in 2010;
Decide: define: REGULATION of the MINISTER of FINANCE REGARDING INCOME and EXPENDITURES GOVERNANCE ITEMS to and FROM the AREA HAS BEEN DESIGNATED AS a FREE TRADE AREA and the FREE PORT and CUSTOMS EXEMPTIONS.
CHAPTER I GENERAL PROVISIONS in the regulation of the Minister of finance it is: 1. Customs legislation is Act No. 10 of 1995 on customs as amended by Act No. 17 of 2006.
2. The tax legislation is Act No. 11 of Customs Tahun1995 as amended by Act No. 39 of 2007.
3. The tax is a levy that is imposed against the country of certain goods which have the properties or characteristics of which are set out in the Excise Act.
4. The customs area of the Republic of Indonesia is the region which covers an area of land, waters and air space above it, as well as a certain place in the exclusive economic zone and the continental shelf in which applicable Customs legislation.
5. The Customs Area is an area with a certain boundaries at sea ports, airports, or other places that are assigned to the traffic of goods that are completely under the supervision of the Directorate General of customs and Excise.
6. Kawasanyang ditetapkansebagai free trade area and free port, hereinafter referred to as the free Area, is a region located in the territory of the Unitary Republic of Indonesia State law that is separate from the Customs Area so that it is free from the imposition of import duties, value added tax, a sales tax over luxury goods, and customs.
7. Customs Duty is all activities in the field of customs that are required to meet the provisions in the Customs Act.
8. Customs Notifications are the statements made by the person in order to carry out obligations of customs in the form and terms set out in the Customs Act.
9. The Customs Office is an Office within the Directorate General of customs and Excise Customs Obligations fulfillment place in accordance with the provisions in the Customs Act. 10. people are those individuals or legal entities.
11. The manufacturer is certain places including buildings, courtyards, and a field that is part of it, which is used to produce goods subject to excise tax and/or to pack the goods subject to excises in packaging for retail sales. 12. The entrepreneur is a person who cultivates Factory factory.
13. Notification of Customs Free Trade Zone which further shortened with the PPFTZ Customs Notice is a document that is used as a notification of the customs revenue to the car-free or car-free of expense.
14. PPFTZ with code 01 hereinafter referred PPFTZ-01adalah untukpemasukan Customs Notices and payments of goods to and from the region free from the Customs Area to the outside and, and Free stuff from spending elsewhere in the Customs Area.
15. PPFTZ-code 02 hereinafter referred PPFTZ-02 is untukpemasukan Customs Notices and payments of goods to and from the area free from and to where the Bonded Area Freely, Hoarding, and special economic Areas.
16. PPFTZ-code 03 hereinafter referred PPFTZ-03 is a Customs Notice untukpemasukan goods to the region free from any other place in the area of customs.
17. Notification of the customs code by BC'S 1.2-FTZ hereinafter called BC'S 1.2-FTZ is a Customs Notice spending from the Customs in the area are free to be transported to the place of the customs in the region While Hoarding more.
18. The documents of customs Free Trade Zone next disebutCK-FTZ is a document to Customs notice spending while hauling Protectant atasbarang subject to excise from the factory to the consumption needs of the population in the area of Non tax exemption facility, in the form of form or through electronic media.
19. Notice of Consolidation of goods hereinafter abbreviated PKB is the notification made by the parties to the consolidated list containing the entire Customs Notices and Memorandum Items Expenditure Approval you have in one container.
20. The Hoarding of bonded hereinafter abbreviated to TPB is a building, place, or certain eligible regions used to hoard things with a specific purpose by obtaining the suspension of import duties.
21. Place of Hoarding while further abbreviated to TPS is building and/or field or elsewhere that likened to that in the area of Customs to hoard things while waiting for loading or its expenditure.
22. Value added tax hereinafter disingkatPPN is a value added tax or value added tax and sales tax up luxury goods.
23. the Customs Electronic Data Interchange hereafter PDE Customs Customs document delivery process is in the form of electronic data interchange via the communication between applications and between organizations that are integrated with data communication system using the device.
24. Electronic Data Storage Media is media that can store electronic data, such as floppy disk, compact disk, flash disk, and the like.
25. Physical examination is an activity that is carried out to find out the truth of the number and type of items disclosed in the notification of the customs.

26. The examination Office is a physical examination of the goods against submitted or issued to or from Areas which are conducted on the initiative of officials of the Customs and Excise to secure the rights of the State and comply with the legislation in force.
27. The carrier is a person, his power, or who is responsible for the operation of the means of transport carrying goods and/or persons.
28. the arrival of the carrier means that the manifest hereinafter the Inward Manifest is a list of the commercial goods that are transported by means of transport by sea, air, and land at the time of entering into the area of customs.
29. the transport means departure Manifest hereinafter the Outward Manifest is a list of the commercial goods that are transported by means of transport by sea, air, and land at the time of leaving the Customs Area. 30. Income Certificate with the motor vehicle code 01 hereinafter called SKPKB-01 was published affidavits upon insertion of the motor vehicle from outside the Customs Area to the Free Area by obtaining the liberation of import duties, VAT and tax withheld no PenghasilanPasal 22.
31. Income Certificate of motor vehicles by kode02A who then called SKPKB-02A is certificate issued upon insertion of the motor vehicle from the place to Free Bonded Hoarding with getting facilities are free of VAT.
32. Income Certificate with the kode02B motor vehicle hereafter SKPKB-02B is a certificate issued upon insertion of the motor vehicle from the other free to Free.
33. Income Certificate with the kode02C motor vehicle hereafter SKPKB-02C certificate is issued upon insertion of the motor vehicles of Special Economic Area to the area of the free.
34. Income Certificate with the kode03 motor vehicle hereafter SKPKB-03 certificate is issued upon insertion of the motor vehicle from another place in the area of Customs-free area with getting facilities are free of VAT.
35. Form a Free Trade Zone FTZ Form hereafter is the form in the form of affidavits from the motor vehicle expenses are free to place in the Customs Area with pay import duties, VAT and/or income tax Article 22.
36. The crew of the means of Transport is any person who because of the nature of its work must be in a means of transport and coming together means of transport.
37. The passenger is any person who crosses the border-free area by using the means of transport but not the crew of the means of Transport and not a Passer.
38. The merchandise is goods according to the type, nature and number is not reasonable for personal use, commercial use, goods for example, goods that will be used as raw materials or helper for industry, and/or goods that will be used for purposes other than personal consumption. 39. The Minister is the Minister of Finance of the Republic of Indonesia.

40. The Director General is the Director General of customs and Excise.
41. the Customs and Excise Officials hereinafter referred to Officials are employees of the Directorate General of customs and Excise in the Office designated to carry out certain specific tasks based on Customs legislation.
42. The consignment Goods are goods that are sent through postal providers in accordance with the provisions of laws and regulations in the field of post.
43. Document Delivery is a document delivery agreement between the sender of the goods with the organizers of the post to send the goods to the recipient of the shipment of the goods.
44. The Agency's Concession Area is the business of free trade area and free port.
CHAPTER II ARRIVAL and DEPARTURE of the CARRIER MEANS of Arrival Transport Means the first part of article 2 (1) the means of Transport had to come from the outside: a. the Customs Area;

b. other free Area; or c. any other place in the area of Customs, obligatory submit a notification in the form of a plan the arrival of the means of Transport to the Customs officials at each Office which will stop off.
(2) the obligation of submitting the Plan the advent of means of Transport as referred to in paragraph (1) dilakukandengan the following conditions: a. for means of transport by sea: 1) at least 24 (twenty-four) hours before the arrival of the means of transport; or 2) before arrival to the means of transport in terms of travel time less than 24 (twenty four) hours.

b. for means of transport by air, at least before the arrival of the means of transport.
(3) the carrier referred to in paragraph (1), which had had the means of arrival schedules on a regular basis within a certain period, simply submit the schedule of arrival of the means of Transport to the Customs officials at each Office which will stop off at the latest before the arrival of the means of transport first in a particular schedule. (4) Transport obligated to notify any changes to: a. the plan of arrival of means of Transport as referred to in paragraph (1), at the latest on arrival at the transport means; or b. the schedule of arrival of means of Transport as referred to in paragraph (3), at least at the time of the arrival of the first means of transport.
(5) delivery of the notice referred to in subsection (1) and subsection (2) does not apply to means of transport which came over land.
(6) the procedures for administering the notification and submission of a plan of arrival of the means of Transport or a means of Arrival Schedule in accordance with Pengangkutdilaksanakan as listed in Annex I which is the part that is an integral part of this regulation of the Minister.
Article 3 (1) the carrier referred to in article 2 paragraph (1) compulsory notification form submit on arrival Manifestdalam Indonesian Language or language of the United Kingdom to officials in the Customs Office.
(2) the obligation of submitting the notification form Inward Manifest as referred to in paragraph (1), to the means of transport by sea and air applies the following conditions: a. the longest at the time prior to demolition of the goods.
b. If not immediately carried out the dismantling of goods: 1) the longest 24 (twenty four) hours since the arrival of the means of transport, to the means of transport through the sea; or 2) the longest 8 (eight) hours since the arrival of the means of transport, to a means of transport that is through the air.

c. in case of demolition activities not done stuff, but will perform the loading of the goods, apply the following conditions: 1) the longest at the time prior to the loading of the goods; or 2) in terms of loading was not immediately carried out, the longest 24 (twenty four) hours since their arrival to the means of transport by sea and the longest 8 (eight) hours since their arrival to the means of transport by air.
(3) the obligation of submitting the notification form Inward Manifest as referred to in subsection (1) for means of transport by land, the longest on arrival means of transport.
(4) notice of Arrival form Customs Manifestsebagaimana referred to in paragraph (1) was made in detail in posts as well as grouped separately based on the groups of goods.
(5) the obligation of submission of the notification referred to in paragraph (1) excluded for the means of transport are not doing disassembly and loading of the goods, in the event that: a. the means the carrier anchored or lego anchors the longest 24 (twenty four) hours since their arrival to the means of transport by sea; or b. the means the carrier landed the longest 8 (eight) hours since their arrival to the means of transport by air.
(6) in addition to the notice in the form of Inward Manifestsebagaimana referred to in paragraph (1), Carrier referred to chapter 2ayat (1) mandatory deliver notices of: a. a list of Passengers and/or crew of means of Transport;
b. list the lack of means of transport;
c. list of equipment/inventory of the means of transport;
d. the Stowage Plan or Bay Plan for means of transport by sea;
e. list of firearms and ammunition; and f. list of drugs including narcotics that are used for the benefit of treatment, in the Indonesian Language or language of United Kingdom is done electronically or manually to the Customs Office, the longest means of transport on arrival.
(7) For means of transport by air, the list of Passengers and/or crew of means of Transport as referred to in paragraph (2) letter a, handed over most long before the arrival of the means of transport.
(8) in the event that Carrier referred to chapter 2ayat (1) are not transported, to transport obligated to submit the notification of nil.
(9) the Manifest on arrival as referred to in paragraph (1) that has been accepted and got the number and date of registration in the Customs Office is the approval of demolition of the goods.
(10) the procedures for the submission and the Customs penatausahaanPemberitahuan be Manifestdilaksanakan Arrival in accordance with the conditions as tercantumdalam annex II which is the part that is an integral part of this regulation of the Minister.
Article 4 (1) the carrier or others responsible for the repair of the goods may file against the Inward Manifest that has earned the number and date of registration in the event that: a. There are errors regarding the number, brand, size and type of packaging and/or petikemas;
b. There are errors regarding the number of packs and/or bulk quantities as well as petikemas;
c. required the incorporation of some posts into one post, on condition that: 1) post Inward Manifestyang has received the number and date of registration which will be derived from the combined Inward Manifestyang has received the number and date of registration;

  2) name and address of motorcycle/supplier, consignee, address/notify notify party, and the port of loading should be the same for each post that will be merged; and 3) has published a revision of the Bill of Lading/Airway Bill;

d. There is mistake the name of consignee and/or notify party on the manifest; and/or e. There are other data errors or changes the post Inward Manifest.
(2) Repair against the Inward Manifest as referred to in paragraph (1), can be carried along can be proved by supporting documents.
(3) Repair against the Inward Manifest as referred to in paragraph (1) was carried out with the consent of the head of the Customs Office or designated officials.
(4) in case needed further details over the post Inward Manifestyang has received the number and date of registration of the goods sent are consolidated, the carrier or other party responsible for the repair of the goods may file against the Inward Manifest that has earned the number and date of registration without the consent of the head of the Customs Office or designated officials.
(5) Transport or other parties responsible for barangyang asking repair Inward Manifest as referred to in paragraph (1) and paragraph (4) be held responsible for the consequences arising from submission of the repair.
(6) the repair procedures on arrival Manifestsebagaimana referred to in paragraph (1) and subsection (4) is carried out in accordance with the provisions of Annex III as tercantumdalam which is the part that is an integral part of this regulation of the Minister.
The second part of the departure of the means of Transport article 5 (1) the means of Transport had Free will depart from to: a. outside the Customs Area;

b. to other free Area; or c. to another place in the area of Customs, obligatory submit a notification in the form of Outward Manifestdalam Indonesian Language or the language of the United Kingdom to officials in the Customs Office.
(2) the obligation of submitting the notification in the form of Outward Manifestsebagaimana referred to in paragraph (1), implemented at the latest before the departure of the means of transport.
(3) Outward Manifestsebagaimana referred to in paragraph (1) was made in detail in posts as well as grouped separately based on the groups of goods.
(4) the means of Transport had will depart from the free Area as referred to in paragraph (1) with no transport obligated to hand over the goods, the zero notifications.
(5) the obligation of submission of the notification referred to in paragraph (1) excluded for the means of transport are not doing disassembly and loading of the goods, in the event that: a. the means the carrier anchored or lego anchors the longest 24 (twenty four) hours since their arrival to the means of transport by sea; or b. the means the carrier landed the longest 8 (eight) hours since their arrival to the means of transport by air.
(6) the Manifest Outward as referred to in paragraph (1) that has been accepted and got the number and date of registration at the Customs Office of departure of the means of transport agreement.
(7) the procedures for submission and administering Customs Notifications in the form of Outward Manifestdilaksanakan in accordance with the provisions of Annex IV as tercantumdalam which is the part that is an integral part of this regulation of the Minister.
Article 6 (1) of the carrier or any other party responsible for the goods may submit a repair against Outward Manifest that has earned the number and date of registration.
(2) Improvement of Outward against the Manifest referred to in subsection (1), can be carried along can be proved by supporting documents.
(3) Improvement of Outward against the Manifest referred to in subsection (1) is carried out with the consent of the head of the Customs Office or designated officials.
(4) the carrier or the other party who is liable for the goods must submit improvements of Outward Manifestyang has received the number and date of registration in the event there is data of Outward Manifestyang to do repairs.
(5) Improvements of Outward Manifestsebagaimana referred to in subsection (1) include the following: a. addition of a post of Outward Manifest, in which case the data of Outward Manifestyang has been handed over to the Customs post Office which has not notified;
   b. reduction of Outward postal Manifest, in which case the Manifest Outward data that has been submitted to the Customs Office there is a post that whole party goods not so loaded on a means of transport;
    c. breakdown of heading Outward Manifest, in which case the manifest outposts as stipulated in article 5 paragraph (3) was the party consolidated goods; and/or d. Manifest Outward data changes, in case there are Outward Manifest data to do the changes.
(6) the filing of an improvement referred to in subsection (1) do the longest 72 (seventy two) hours counted since Manifestdidaftarkan in the Office of Outward customs.
(7) for the sake of completeness and accuracy of the data, the Director-General or the designated officer may grant exemption period referred to in subsection (6).
(8) the improvements of Outward Manifestdilaksanakan in accordance with the provisions of Annex V as tercantumdalam which is the part that is an integral part of this regulation of the Minister.
The third part of the Customs Notice Submission Haulage, closure of postal Manifest, Customs Notices and cancellation Haulage article 7 submission of the notification referred to in article 2 paragraph (1), article 3, paragraph (1) and article 5 paragraph (1) is carried out: a. through the electronic data interchange system, the Customs Offices which are to apply the system PDEKepabeanan;
b. through electronic Data storage medium, to the Customs Office that implements data exchange system with Electronic Data Storage Media; or c. with the above form, writing to the Customs Office other than as stated on the letter a and hurufb.
Article 8 (1) of posInward Manifestdilakukan closure with set the number and date of registration of a Customs Notice or other documents used for the completion of Customs Obligations.
(2) for the post of Outward Manifestdilakukan reconciliation with Customs Notices or other documents used for the expenditure items from the region.
(3) the closure of the post Inward Manifestsebagaimana referred to in paragraph (1) and the heading Outward Manifestsebagaimana reconciliation referred to in subsection (2) can be done manually or electronically.
Article 9 (1) the carrier can ask the cancellation of Inward and Outward Manifest Manifest that has got the number and date of registration.
(2) a Revocation referred to in subsection (1) is carried out with the consent of the head of the Customs Office or designated officials.
CHAPTER III the DEMOLITION, HOARDING, and the LOADING of the GOODS is the first demolition of article 10 (1) of the goods that are transported by means of transport as referred to in article 2 paragraph (1), the obligatory Customs of the region or dismantled can be dismantled elsewhere after permission of the Customs Head Office.
(2) the dismantling of the goods referred to in subsection (1) may be made Manifest on arrival after getting the number and date of registration referred to in article 3 paragraph (9).
(3) Permit the demolition elsewhere by the head of the Customs Office referred to in subsection (1) is given after getting a recommendation from the Agency's Concession Area.
(4) Recommendations from the Concession Area as referred to in paragraph (3) is not required in terms of the means of transport in an emergency.
(5) the dismantling of the goods referred to in subsection (1) is carried out by customs surveillance.
Article 11 the dismantling of goods referred to in article 10 paragraph (1), can be made directly to the other means of transport, in terms of the goods: a. has the form, nature, and specific characteristics that are not technically possible to hoarded in the polling stations; or b. got facilities notice of introduction and have gained the approval of the expenditure items.
Article 12 the dismantling of goods referred to in article 10 paragraph (1) in the form of liquid or gas, stuff can be done through the pipeline that linked from the means of transport to the transport means land or place of hoarding.

Article 13 After completing the demolition of the goods referred to in article 10 paragraph (1), the carrier should be: a. delivered the list uninstall that contains the amount of packaging, type of packaging, number of bulk goods, and/or the amount of goods liquid or gas that has been disassembled, to officials in the Office of Customs dismantling of the longest period of 24 (twenty four) jamterhitung since the demolition was completed; and b. make the news event handover of goods that piled up in the POLLING STATION or any other place which is treated the same as POLLING STATIONS, and submit copies of the handover event news to officials in the Customs Office in terms of conducted hoarding.
Article 14 (1) in terms of the means of transport in case of emergency, Carrier may unload the goods in advance, and must: a. the emergencies reported on the first occasion to the nearest Customs Office, using the means of communication available;
b. submit Notification of goods Customs which he brought to the nearest Customs Office within a period of not longer than 72 (seventy two) hours after the demolition; and c. to report immediately the amount of goods that have been dismantled to the nearest Customs Office.
(2) for goods unpacked as referred to in paragraph (1) the customs supervision and report to be made by officials.
(3) the carrier must make a report about the dismantling as referred to in paragraph (1).
The second part of hoarding Goods Article 15 (1) of the goods referred to in article 10 paragraph (1), while waiting for its expenditure from the Customs Area, can be piled up in the polling stations.

(2) in some cases, the goods referred to in article 10 paragraph (1) can be deposited elsewhere are treated the same as POLLING STATIONS after obtaining the permission of the head offices of the customs.
Article 16 goods that have been notified to be expelled from the area, while waiting for pemuatannya, can be piled up in the polling stations or any other place which is treated the same as the TPS with the permission of the head of the Customs Office.

Article 17 Hoarding elsewhere are treated the same as POLLING STATIONS as stipulated in article 15 paragraph (1) or in article 16 is given in terms of: a. the nature of the goods in such a way that they cannot be hoarded in the polling stations;
b. the item can not be done in the polling stations hoarding as there are technical barriers; c. congestion occurs which is expressed in writing by the entrepreneur TPS; or d. the goods could not be hoarded in the polling stations because of an emergency.

Article 18 (1) of the hoarding of goods as referred to in article 15 and article 16 of the customs supervision and made reports of hoarding.
(2) the procedures for hoarding goods elsewhere as stipulated in article 15 paragraph (2) and article 16 be carried out in accordance with the provisions of Annex VI tercantumdalam as that is the part that is an integral part of this regulation of the Minister.
The third part of the loading of the goods to be Excluded from the Encyclopedia article 19 (1) the loading of the goods to be excluded from the Encyclopedia into a means of transport be carried out after obtaining approval from officials and/or computer system services.
(2) the consent referred to in subsection (1), given the research done after the document and/or physical examination of the goods.
Article 20 (1) the loading of the goods to be excluded from the Free Area required in the area of Customs or in some cases can be loaded in another place with the consent of the head of the Customs Office.
(2) Permit the loading of elsewhere by the head of the Customs Office referred to in subsection (1) is given after getting a recommendation from the Agency's Concession Area.
CHAPTER IV PROVISIONS of the REVENUE and EXPENDITURE ITEMS to and FROM the FREE Article 21 (1) the Income and expenses of goods to and from the region Free can only be made by a businessman who has got a business license from the Concession Area.
(2) the employers referred to in subsection (1) may only be entering the goods into the Customs Area of the outside Non-related activities.
(3) the head of the Customs Office or designated officials can monitor the fulfillment of the provisions referred to in paragraph (2) based on the business license from the Concession Area referred to subsection (1) and linkages with production or business activities.
(4) the Incorporation of consumer goods for the needs of the population to the region free from outside the Customs Area, can only be carried out by entrepreneurs who have been getting a business license from the Concession Area, in the number and the type specified by the Agency's Concession Area.
(5) the intake of consumer goods for the needs of the population of the area is free from other places in the area conducted in accordance with the provisions of Customs legislation.
(6) the provisions as referred to in subsection (1) does not apply to income and expenditure items to and from the region Free of: a. goods to foreign countries along with representatives of officials who served in Indonesia based on the principle of reciprocity;
b. the goods for the purposes of international agencies with headquarters in charge in Indonesia;
c. goods shipment gifts/grants for the purposes of worship for public, charitable, social, cultural, or for the benefit of tackling natural disasters; d. the goods for the purposes of the research and development of knowledge;
e. arms, ammunition, military and police equipment, including spare parts for the purposes of defence and State security; f. examples of goods not to be traded;

g. the crate or packaging containing relics of the corpse or ashes;

h. transfer of goods;

i. personal belongings of passengers, a crew of a means of Transport, passer limits;

j. Goods Shipment;
k. drugs entered using the Government budget allocated for the benefit of the community; b. material human therapy, blood grouping, and penjenisan networks;

d. the equipment and materials used to prevent pollution of the environment;
n. goods by the Central Government or local governments devoted to the public interest;
o. goods for sports purposes are included by the parent national sports organizations;
p. goods for the purposes of museums, zoos, and other such places that are open to the public as well as items for the conservation of nature; q. the book Science; and r. goods for the purposes of a special House of the blind and other disabled persons.
(7) Income and expenditure items to and from the region Free as referred to in paragraph (6) harusdilampiri with supporting documentation that explains the peruntukkan of the goods in question.
(8) the provisions as referred to in paragraph (7) income and expenses for the excluded goods as referred to in paragraph (6) of the letters i and j.
(9) the exclusion referred to in paragraph (8) of the goods referred to in paragraph (6) j is implemented in accordance with the provisions of the income and expenses of goods Shipment to and from the region.
Chapter V EXPENSES GOODS FROM the CUSTOMS AREA or PLACE the FINISHED GOODS LAINATAS DISMANTLED FROM SARANAPENGANGKUT the first part of the purpose of the expenditure items from the Customs Area or other places of article 22 of the goods referred to in article 10 paragraph (1) can be removed from the Customs Area or other places as stipulated in article 15 paragraph (2) after the fulfillment of the obligations of Customs for: a. inclusion-free;

b. transported continuously or transported further;

c. being transported to other Customs Region TPSdi; or d. issued back outside the Customs Area.

The second part of the expenditure items from the Customs Area or other places to put Free Article 23 Expense over the stuff that has been done the demolition as stipulated in article 10 paragraph (1) of the customs tariff or any other place as stipulated in article 15 paragraph (2) with the aim to put the free Area, apply the following conditions: a. in the case of the goods issued from outside the Customs Area mandatory, delivered with menggunakanPPFTZ-01;
b. in the case of goods originating from the region issued other free, TPB, or special economic area of mandatory delivered with menggunakanPPFTZ-02; or c. in the case of goods incurred came from other places in the area of Customs, obligatory submitted using PPFTZ-03.
Article 24 Provision concerning the obligation to convey goods to Customs notice of the expenditure referred to in Article 23, does not apply to: a. personal items passengers and the crew of the means of Transport;

b. personal belongings passer limits;

c. Goods Shipment; or d. certain items that are assigned by the Director General.

Article 25 (1) PPFTZ-PPFTZ-01 or 02 as stipulated in article 23 of the letter a or the letter b, created by entrepreneurs who will be entering the goods into the Free Area or the Customs Service Management Entrepreneur (INDONESIA) based on the complementary documents by counting its own customs import duties, excise, and/or tax exempt.
(2) in the case of goods coming from TPB, PPFTZ-02 as stipulated in article 11 letter b mandatory enclosed with the notice of the customs tariff is used for removing goods from the TPB-free destination.
(3) in the case of goods originating from the Special Economic Region, PPFTZ-02 as stipulated in article 11 letter b mandatory enclosed with the notice of the customs tariff is used for removing goods from the Special Economic Region-free destination.
(4) in the case of goods originating from other free Area, expenditure items from the Customs Area or other places as stipulated in article 15 paragraph (2) to put the area freely, using PPFTZ-02 for the expenditure items from the original that has been getting Free number and date of registration of a Customs Office in the region to be free of origin.
Article 26 (1) PPFTZ-03 as stipulated in article 23 of the letter c, created by businessmen who enter goods origin elsewhere in the Customs Area to the Free Area based on invoice/sales invoice, packing list, invoice, sale and purchase contract tax and other complementary documents.
(2) Incorporation of goods from other places in the area of Customs Free area, all facilities relating to VAT no admission, supervision and pengadministrasiannya conducted by the Directorate General of taxes.
Article 27 (1) if at the time of the expenditure items from the Customs Area, there is less difference (eksep) in the PPFTZ-01, PPFTZ-01, PPFTZ-01 or the completion of the goods that the less done using PPFTZ-01, PPFTZ-01, PPFTZ-01 or the longest original sixty (60) days counted from the date of the letter of approval of the expenditure Items (SPPB).
(2) the procedures for spending on goods from the Customs Area, there is less difference (eksep) carried out in accordance with the ketentuansebagaimana tercantumdalamLampiran VII which is part an integral part of the regulation of the Minister.
The third part of the spending items from the Customs Area or other places to be transported Continuously Or Transported Further to article 28 (1) of the goods referred to in article 10 paragraph (1) may be issued to transported continue or transported to the port or airport of final destination haulage as listed in the Bill of Lading, Airway Bill, or other haulage agreement documents.
(2) the port or airport of final destination haulage as referred to in subsection (1) is a port or airport has obtained permission from the Minister of transport.

(3) for the may issue of goods from the Customs Area to be transported, the carrier referred to in article 3 paragraph (1) delivering the document to complement the Customs form Bill of Lading, Airway Bill, or document other haulage agreement over the items to be transported further to officials in the Customs Office.
(4) the expenditure items from the Customs Area to be transported further carried out after approval of officials.
(5) the procedures for spending on goods to be transported continuously or transported further implemented in accordance with the provisions of Annex VIII as tercantumdalam that are part an integral part of this regulation of the Minister.
The fourth part of the spending items from the Customs Area Or elsewhere to be transported to Other areas of the Customs TPSDi of article 29 (1) of the goods referred to in article 10 paragraph (1) may be issued to: a. being transported to POLLING STATIONS in the area of Customs-free another;

b. other POLLING STATIONS in the area of Customs in other free Area; or c. other Customs Region TPSdi elsewhere in the Customs Area.
(2) the expenditure of the goods referred to in subsection (1) mandatory delivered with menggunakanBC 1.2-FTZ.
(3) upon the expenditure of goods as referred to in paragraph (2) Letter c, which is the origin of the goods outside of the customs area is obliged to submit a guarantee of import duty, excise tax, VAT, and income tax Article 21, to the Customs Office which oversees the customs area of the place of unloading of the goods.
(4) the expenditure of the goods referred to in paragraph (1) letter a, done in terms of: a. the goods due to its storage facilities and infrastructure needs or special buildup and is not available in the barn or field buildup stuff at TPSasal;
b. the shed or field buildup in place of original hoarding goods based on consideration of the head of the Customs Office may occur stagnation/congestion; or c. a State of force (force majeure).
(5) Expenses of goods as referred to in paragraph (1) letter b and c letters, done in terms of: a. the goods owner (consignee) in document haulage as stipulated in article 10 paragraph (1) is a businessman who was in the area of the other free or elsewhere in the Customs Area; and b. There are no cruise line or airline directly to other free Area or elsewhere in the Customs Area without going through the Customs Area in the region.
(6) the expenses of the goods to be transported to stockpiling of other Customs District POLLING STATION referred to in subsection (1) is carried out in accordance with the conditions as tercantumdalam LampiranIX which is the part that is an integral part of this regulation of the Minister.
The fifth part of the Spending from the Customs Area or elsewhere to be expelled back to Beyond the customs area of article 30 (1) the goods referred to in article 10 paragraph (1) is to be issued back outside the Customs Area in the event that the goods are original goods outside the Customs Area: a. not as ordered;

b. wrong send;

c. damaged; or d. a provision the Government therefore should not be included into the Free Area.
(2) are excluded from the provisions referred to in subsection (1), in the event that: a. the item is removed from the Customs Area with the goal of inclusion-free; or b. have been proposed PPFTZ-01 income items to the car-free and has been conducted a physical examination of the goods with the results found the number and/or type of goods is not appropriate.
(3) against the goods referred to in subsection (1) the letter d has been advised by PPFTZ-01-free goods to income, cannot be kicked back outside the Customs Area when regulations stipulate otherwise.
Article 31 (1) to perform expenditure back outside the Customs Area against the goods referred to in article 10 paragraph (1), the entrepreneur or the carrier must apply the spending back outside the Customs Area in writing to the head of the Customs Office by mentioning the reasons and enclosing supporting evidence.
(2) upon application as referred to in paragraph (1), the head of the Customs Office may accept or refuse to give consent expenditure back outside the Customs Area.
(3) in the event the application referred to in subsection (2), the items back spending approved outside the Customs Area is carried out by means of: a. the submission PPFTZ-01 for Free stuff from spending by employers, in terms of PPFTZ-01 for the items of income to Free have been registered; or b. the delivery of Outward transport Manifestoleh in terms of PPFTZ-01 for the items of income to car-free is not yet registered.
(4) in case of goods return expenditure outside the Customs Area is carried out in a manner referred to in subsection (1) letter b, permits spending back from the head offices of the Customs agreement the loading of the goods onto the means of transport.
(5) in terms of application as referred to in subsection (1) is refused, the completion of the goods is carried out in accordance with the incorporation of goods into the Free Area as set forth in the regulations of the Minister.
The sixth part of the Expenditure items from the area of Origin of goods Customs Free Area Through Pengangkutannya elsewhere in the Customs Area To put back into the Free Article 32 of the goods referred to in article 10 paragraph (1) the origin of the pengangkutannya-free through the Customs Area in the other place to put it back to the Non prevailing conditions as follows: a. be treated as expenditure on goods originating from other free Area; and b. the use PPFTZ-02 the same at the time of the expenditure of the area of the free.

CHAPTER VI INCOME of GOODS to the CUSTOMS AREA or OTHER PLACES of UNTUKDIKELUARKAN-FREE first part Notice Customs used Article 33 (1) of the items to be entered into the Customs Area or elsewhere for Free issued from the prevailing conditions as follows: a. for goods to be excluded from the Free Area outside the Customs Area or elsewhere in the Customs Area using PPFTZ-01; or b. for goods to be excluded from the Free to the TPB, special economic Areas, or other free Area using PPFTZ-02.
(2) PPFTZ-0l in order to Free stuff from spending outside the Customs Area as referred to in paragraph (1) letter a, created by entrepreneurs on the basis of complementary documents by counting its own customs duties outside of that should be paid when the goods are subject to expenses over the Customs outward.
(3) PPFTZ-01 in order to Free stuff from spending elsewhere in the Customs Area as referred to in paragraph (1) letter a, created by entrepreneurs on the basis of complementary documents by counting its own customs import duties, excise tax, and taxes that should be paid.
(4) PPFTZ-02 in order of expenditure items from the Free to the TPB, special economic Areas, or to other free Area as referred to in paragraph (1) letter b, made by employers on the basis of complementary documents customs.
(5) PPFTZ-0l and PPFTZ-02 as referred to in subsection (1) is not required for spending on personal items passengers, a crew of a means of Transport, Goods and passer Submissions up to the limit of the value of customs and/or a specified amount.
(6) PPFTZ-01 and PPFTZ-02, as referred to in paragraph (1) mandatory Customs Notice enclosed in use at the time of incorporation of goods into the area.
(7) goods to be excluded from the Free Area to other places in the area of Customs, TPB, special economic Areas, or other free Areas, are treated as goods coming from outside the Customs Area in the event that employers can not be: a. attach a Customs notice is used at the time of insertion of the goods to the non-free; or b. prove with melampirkandokumen supporters that the goods-free berasaldari.
(8) against goods produced by Free to be issued to another place in the Customs Area, employers should attach the conversion of use of goods or raw materials in the production process is doing, in terms of goods or raw materials that come from outside the Customs Area.
(9) in case of goods to be excluded from the Free Area outside the Customs Area is the origin of the goods-free and/or other places in the area of Customs and customs imposed stuff is out, are treated in accordance with the legislation governing customs outward.
(10) the Incorporation of goods into the Customs Area or elsewhere for Free from the issued with the purpose of inclusion of the free Area returning to pengangkutannya through elsewhere in the Customs Area, carried out in accordance with the intake of goods to the Customs Area for other free area is issued.
The second part of the consolidation of article 34 (1) of the items to be excluded from the Free Area outside the Customs Area, elsewhere in the Customs Area, the other free, TPB, or special economic area of consolidation can be done in the polling stations or any other place which is treated the same as POLLING STATIONS.
(2) for goods to be excluded from the Free Area as referred to in paragraph (1) may be made in terms of consolidation of the goods have been delivered: a. PPFTZ-01 or PPFTZ-02; and b. obtain the letter of approval of the expenditure Items (SPPB) which is the approval of the loading of the goods onto the top of the pengangkutyangakan means to the outside of the car-free or N. Service Spending (NPPB).
(3) towards the consolidation of goods to be excluded from the Free Area as referred to in paragraph (1), conducted surveillance of stuffing.
(4) the supervision of stuffing as referred to in paragraph (3) was conducted by the supervisory officers stuffing based on PKB.

(5) the procedures of registration of konsolidator and the consolidation of goods to be excluded from the Free dilaksanakansesuai with the provisions as stated in Appendix X which is part an integral part of this regulation of the Minister.
Article 35 (1) the party that consolidated as stipulated in article 34 paragraph (1) is konsolidator which is a business entity that has received approval as a party consolidate goods from the Customs Office Head.
(2) for approval as konsolidator as referred to in paragraph (1), apply to the head of the Customs Office using the format as contained in Appendix XI which is part an integral part of the regulation of the Minister.
(3) the approval referred to in subsection (1) is given in terms of the employers have met the following requirements: a. organized bookkeeping and prepare audited by the Directorate General of customs and Excise; b. provide working space for the examiner and clerk on duty outside;
c. have the employees certified expert customs published a financial education and training Agency (BPPK);d 60s d. have a place for the activities of the following infrastructure facilities and stuffing.
Article 36 (1) Konsolidator as stipulated in article 35 paragraph (1) notify the consolidation of goods to be excluded from the Free Area in PKB and submit it to the Customs offices of loading.
(2) At the Customs Office of the loading in the kepabeanannya service system using a system of Customs, delivery PDE PKB as referred to in subsection (1) is done using a system of PDE Customs.
(3) the Customs Office At which loading in kepabeanannya service system does not use a system of Customs, PDE submission PKB as referred to in subsection (1) is done by using the writing on the top of the form.
(4) the PKB as referred to in paragraph (1) are printed according allocation as follows: a. one (1) sheets for each of the employers;

b. one (1) sheet for konsolidator;

c. one (1) sheets for entrepreneurs TPS;

d. one (1) sheets for Transport;

e. 1 (one) sheet for the Customs offices of loading.
(5) the results of the print data that has been getting ITS number and date of registration is: a. approval of the loading of the goods onto the top of the means of transport that will be outside of the area of the free; and/or b. a document that serves as: 1. the approval of the expenditure items from the TPS to be transported to the place of loading of the goods, Customs in terms of consolidation is done in the polling stations which are outside the customs area of the place of loading of the goods onto the top of the carrier means that would be outside of the area of the free;
2. protective haulage from the TPS to the Customs the place of loading of the goods; and 3. approval of the incorporation of goods into the customs area of the place of loading of the goods onto the top of the carrier means that would be outside of the area.
The third part of the spending-free goods from Elsewhere Within the Customs Area for a specific purpose within a certain period of article 37 (1) of the goods outside of the Customs Area of origin can be issued for a specific purpose within a certain period of Free Area to another place in the Customs Area after obtaining permission from the head of the Customs Office.
(2) the expenditure of the goods referred to in subsection (1), can only be committed by employers against items related to its business activities in the form of a machine or equipment to: a. the interests of production or manufacture infrastructure projects;

b. the purposes of repair, manufacture, testing, or calibration; and/or demonstration purposes or c. demonstration.
(3) against expenditure of goods as referred to in paragraph (2) letter a, employers are obligated: a. pay the import duty of 2% (two percent) for each month or part of month, multiplied by the number of months the period of expenditure, multiplied the amount of import duties which should have been paid; and b. submit a guarantee amounting to the difference between the import duty which should be paid by who have paid plus VAT, and income tax Article 22.
c. (4) against expenditure of goods as referred to in paragraph (2) letter b and the letter c, the entrepreneur is obligated to submit a guarantee of import duties that should have been paid, plus VAT, and income tax Article 22.
(5) against expenditure of goods as referred to in paragraph (1), the entrepreneur is obliged to convey PPFTZ-01.
(6) Expenses of goods referred to in subsection (1) is granted for a period of not longer than 12 (twelve) months from the date PPFTZ-01.
(7) in the case of goods referred to in subsection (1) is not put back into the region in the period of time referred to in subsection (6), the head of the Customs Office in the region to Free immediately dilute the guarantee referred to in paragraph (3) the letter b and subsection (4), and put on administrative sanctions in the form of a fine of 100% (one hundred percent) of the import duty which should have been paid.
(8) the procedures for the settlement of expenditure goods referred to in subsection (1) is carried out in accordance with the provisions as contained in Annex XII which is part an integral part of the regulation of the Minister.
CHAPTER VII HOW CUSTOMS NOTICE SUBMISSION of article 38 (1) the delivery PPFTZ-01, PPFTZ-01, and/or PPFTZ-03 to the Customs Office has implemented a system of PDE system is done through the Customs Customs PDE.
(2) PPFTZ-01, PPFTZ-01, and/or PPFTZ-03, complementary documents and proof of payment of customs import duties, excise, tax and customs payments or proof to the outside, was delivered to officials at the Customs Office of the place of incorporation or spending items.
Article 39 the submission PPFTZ-01, PPFTZ-01 and PPFTZ-01 to the Customs Office, carried out for each item of income after Inward Manifest presented by the carrier get the number and date of registration.

Article 40 (1) PPFTZ-01 Delivery to destinations outside the Customs Area, delivered by the employers to the Customs offices of loading with the following conditions: a. the fastest 7 (seven) days before the date of the estimate of expenditure items from the Free Customs Area to the outside and most long before put into the Customs Area;
b. the bulk of goods loaded into means of transport can be delivered by employers before departure means of transport;
c. over spending in the form of electric power, liquid or gas through pipelines or transmission delivered periodically the longest one (1) business day after delivery of the goods from the amount of inspection-free at measuring instrument set out in the land of the free.
(2) Delivery PPFTZ-01 or PPFTZ-02 for the purpose elsewhere in the Customs Area, the other free, TPB, and the Special Economic Region, presented by the employers to the Customs offices of loading before the goods entered into the area of customs.
Article 41 (1) PPFTZ-01, PPFTZ-01, PPFTZ-01 or delivered through Customs, PDE system prints PPFTZ-01, PPFTZ-01, or PPFTZ-03, and complementary documents must be presented to customs officials at the Customs Office for a period of: a. three (3) working days after the date of the notice of the physical examination; or a three (3) working days after the date of the letter of approval of the spending, in terms of Physical Checks are not performed.
(2) in terms of spending on goods from outside the Region-free Customs conducted physical examinations, results print PPFTZ-01 and the complementary documents must be presented to customs officials in Customs Office prior to the physical examination.
CHAPTER VIII INSPECTION of the CUSTOMS TARIFF Article 42 (1) of the goods put into Free from outside the Customs Area, the other free, TPB, or Special Economic Area done research documents.
(2) in some cases, against the goods put into Free from outside the Customs Area, the other free, TPB, or special economic Region can do a physical examination.
Article 43 (1) of the items to be excluded from the Free Area outside the Customs Area, the other free, TPB, or Special Economic Area done research documents.
(2) in some cases, barangyang will be issued from the Customs Area to the outside is free, other free Area, TPB, or special economic Region can do a physical examination.
(3) for goods to be excluded from the Free Area to another place in the Customs Area customs inspection done.
(4) the Customs Examination referred to in subsection (3) includes research documents and a physical examination.
(5) Customs Checks as referred to in paragraph (4) was done selectively.
The first part of the study Documents Section 44 (1) research documents as referred to in article 42 paragraph (1) and section 43 subsection (1) done by officials and/or through the computer system services.
(2) research documents through computer systems services done to ensure completeness of the charging PPFTZ-01 and PPFTZ-02.
(3) research documents by Officials is done to ensure that the PPFTZ-01 and PPFTZ-01 notified properly and complementary documents required customs were in accordance with the terms specified.
(4) research documents by Officials as referred to in paragraph (3) is a follow-up of the results of research of documents through the computer system services as referred to in paragraph (2).
(5) based on the results of the research referred to in subsection (4), the official conducting the determination of tariffs and/or customs value and customs out of the calculation.
(6) only Officials responsible for the setting of rates and/or the value of customs and customs out of the calculation referred to in paragraph (5).
(7) upon insertion of the goods to be free from other places in the area of Customs, are excluded from the study of the documents referred to in subsection (1).

(8) the setting of rates and/or the value of customs and customs out of the calculation referred to in paragraph (5) was conducted in accordance with the laws and regulations in the field of customs.
The second part of the physical examination of article 45 against the goods put into Free or will be removed from the car-free, not including against goods entered into a Region free from elsewhere in the Customs Area, can be done Fisikoleh Examination officials.

Article 46 physical examination upon insertion of the goods to the region Free from outside the Customs Area, the other free, special economic Region, and TPB do in terms of: a. the examination of randomly; or b. the notes published the results of intelligence.

Article 47 (1) physical examination over spending from the Free Customs Area to the outside is done in terms of: a. the goods subject to customs to the outside;

b. temporary imported goods originating from elsewhere in the Customs Area;

c. information from the Directorate General of taxes; and/or d. published Notes the results of intelligence.
(2) physical examination over spending from the Non purpose special economic Region, TPB, or other free Area is done in terms of published results of Intelligence Notes.
Article 48 the physical examination over the spending-free goods from elsewhere within the Customs Area is done in terms of: a. PPFTZ-01 submitted by employers based on the data in the Customs Office never insert items into the region free from outside the Customs Area; a. goods coming from outside the Customs Area;
b. entrepreneurs who could not show the original documents to the admission-free; c. examination at random; and/or d. published Notes the results of intelligence.

Article 49 (1) Employers who issued a Free goods from or insert items into the Free Area conducted a physical examination, compulsory: a. prepare the goods to be examined;
b. present in the physical examination, within a period of not longer than three (3) working days after the date of the determination of the physical examination; and c. in the event PPFTZ-01 or PPFTZ-02 submitted by using a system of PDE Customs, submit: 1) print PPFTZ-PPFTZ-01 or 02, complementary documents and customs;
2) Customs deposit of Mail, Customs, and taxes (SSPCP) and/or Tax Deposit (CNS) for spending on goods from the Region free with paying import duties, VAT, income tax Article 22, Excise duty, and/or to the outside;
(2) in the case of employers do not meet the conditions referred to in subsection (1), can be done Fisikoleh Examination Officials over the risks and costs of employers.
(3) at the request of the entrepreneur or his power, the period of time referred to in subsection (1) letter b can be given an extension of not longer than 2 (two) working days if the concerned can give reasons on the cause could not be doing a physical examination.
(4) For the implementation of the Fisiksebagaimana Examination referred to in subsection (1), TPSwajib employers provide technical assistance as needed over the costs of employers.
The third part of the implementation of the physical examination of article 50 (1) physical examination can be done in the area of Customs or elsewhere outside the Customs Area with the permission of the head of the Customs Office or designated officials.
(2) in case the examination Fisikatas the items to be excluded from the Encyclopedia due to random or assigned Memorandums published the results of intelligence, examination of Fisikdilakukan in the area of customs.
(3) the consent of the Fisikbarang Inspection in other places outside the Customs Area as referred to in paragraph (1) and the permission to hoard things in storage or stockpiling of field belongs to the entrepreneurs concerned.
(4) the Ordinance of hoarding goods for Inspection Fisikbarang in other places outside the Customs Area as referred to in paragraph (1) was carried out in accordance with the conditions as tercantumdalamLampiran XIII which is the part that is an integral part of the regulation of the Minister of finance.
Article 51 (1) physical examination begins if the entrepreneur or his authority: a. stated that the goods are entered into the Free Area or will be removed from the car-free are ready checked;
b. has prepared an adequate Labor Inspection equipment and Fisikyang associated with the items to be inspected; and c. has been present in the physical examination.
(2) the provisions referred to in subsection (1) is not enforced in the case conducted the examination Office.
Article 52 (1) physical examination is done based on the level of physical examination that includes a level Examination Fisik30% (thirty per cent) and the level of examination of Fisik100% (one hundred percent).
(2) level Examination Fisik30% (thirty per cent) referred to in subsection (1) done in terms of examination of Fisikditetapkan randomly.
(3) the level of physical examination 100% (one hundred percent) as referred to in subsection (1) done in terms of physical examination in addition to assigned randomly.
Article 53 in the case of goods that will be done Fisikdalam Examination form of precipitation, prevailing conditions as follows: a. the acting matches the packing list with the manifest, calculates the goods from the draft Board, and/or calculate based on the instructions of other sizes to ensure the weight or volume of the goods in accordance with disclosed; and b. the officials took a sample of the goods (sampling) randomly over the items to be included in the Customs Area if instructed in the examination instructions.
Article 54 (1) at the request of employers Fisikterhadap Inspection items are packed in the container refrigerated (refrigerated container) can be made: a. in other places outside the Customs Area, in which case the goods will be included in the free Area; or b. the scanner through the crates.
(2) the head of the Customs Office or the designated officer conduct research to decide where he did Fisiksebagaimana Examination referred to in subsection (1).
Article 55 (1) to find out the number of items that are pemuatannya to the means of transport via pipelines, carried out the inspection at the time of loading or unloading based on measuring results measuring instrument which is under the supervision of the Directorate General of customs and Excise.
(2) in terms of pipeline transmission networks or directly to the outside of the Customs Area of the Encyclopedia or directly from outside the Customs Area to the free, Fisikbarang Examination is based on the measuring results in place of the last measurements in the Free Area.
(3) for goods to be excluded from the area of Physical Examinations performed free outside the Customs Area to do the supervision of the stuffing and sealing on the container or packaging of the goods.
Article 56 the officials responsible for the number and type of goods is done Fisikdan Examination is not responsible for goods that do not do a physical examination.

Article 57 of the Ordinance provisions on research documents and examination of Fisikdilaksanakan in accordance with the provisions of legislation concerning the customs inspection.

The fourth part of the Customs Value And Tariff Research Article 58 (1) for the fulfilment of the rights of the State and conditions of financial income to car-free or Free from the spending, officials do research on tariffs and customs value is disclosed.
(2) the research referred to in subsection (1) is completed in a time period of not longer than 30 (thirty) days from the date of registration of a Customs Notice.
(3) the provisions concerning the procedures for examination of the tariff and the customs value referred to in subsection (1) is carried out in accordance with the provisions of the legislation regarding the determination of the customs value and tariff.
CHAPTER IX COUNTING IMPORT DUTY, EXCISE TAX, and the first part of the Customs Value of article 59 (1) the Customs Value for calculating import duties and taxes in order intake of goods from outside the Customs Area to the Free Area is the transaction value of the goods in question.
(2) the Customs Value for calculating import duties and taxes in order intake of goods to Non-free from the other, TPB, or special economic Region to Region free is the value of pabeanpada while the goods outside of the Customs Area of origin put into other Free, TPB, or Special Economic Area.
(3) the Customs Value for calculating import duties and income tax Article 22 in order to Free stuff from the expenditure is the value of pabeanpada when goods outside of the Customs Area of origin be included Free as intended in paragraph (1) and paragraph (2).
(4) in case the value of the pabeansebagaimana referred to in paragraph (1) cannot be determined based on the value of the transaction, the value of pabeanditentukan in the hierarchy based on the transaction value of identical goods, transaction value of similar goods, the method of deduction, computational methods or procedures are reasonable and consistent.
(5) the provisions regarding the procedures for calculating the value of pabeandilaksanakansesuai with the provisions of the legislation governing the determination of the customs value.
The second part of the classification And the imposition of customs tariff MasukBarang in order of income and expenses to and from the Free Article 60 (1) classification and the imposition of customs tariff masukuntuk counting of import duties and taxes in order intake and expenditure to and from Free Customs Tariff Book based on Indonesia (BTKI).
(2) in the event of changes to the provisions governing the classification system and the imposition of import duties rates with different Customs Tariffs Book Indonesia (BTKI), the applicable provisions on the change of tariff classification system and the imposition of import duties in question.
(3) the provisions concerning the tariff classification system and the imposition of import duties applicable at time of Customs Notices received number and date of registration in the Customs Office.
The third part of the basis of calculating Charges State Article 61 (1) basic counting state charges over the expenses of goods or raw material origin outside the Customs Area to another within the Customs Area are as follows:

a. import duties calculated based on: i. classification and customs value prevailing at the time the goods or raw materials incorporated into the free;
II. the imposition of the current PPFTZ-0l for Free stuff from spending elsewhere in the Customs Area are listed.
b. Taxes are calculated based on the provisions of the legislation in the field of Tax;
c. the VAT is calculated based on the applicable rate multiplied by the selling price or fair market price in accordance with the laws and regulations in the field of taxation;
d. income tax Article 22 is calculated based on the applicable rate of customs value plus the import duty at the time the goods or raw materials fed into the area.
(2) the basis of calculating charges over State spending on goods or raw material origin outside the Customs Area to another Free Area is as follows: a. import duties calculated based on: i. classification and customs value prevailing at the time the goods or raw materials incorporated into the free;
II. the imposition of the current PPFTZ-0l for Free stuff from spending elsewhere in the Customs Area are listed.
b. Taxes are calculated based on the provisions of the legislation in the field of Tax;
c. the VAT is calculated based on the applicable rate multiplied by the selling price or fair market price in accordance with the laws and regulations in the field of taxation;
d. income tax Article 22 is calculated based on the applicable rate of customs value plus the import duty at the time the goods or raw materials fed into the area.
(3) if the imposition of the incoming customs tariff referred to in subsection (1) letter a for the raw material is higher than the tariff imposition of import duties for goods results-free production, import duties are calculated based on the tariff imposition of import duty Free goods production results in effect at the time of PPFTZ-0l registered and customs value at the time of intake of raw materials to the area.
Article 62 (1) the payment of import duties, the Customs outward, income tax Article 22, tax, and/or administrative sanctions fines conducted using Customs Deposit Mail, Customs, and taxes (SSPCP) and enclosed with PPFTZ-01, PPFTZ-01, or a letter of assignment. (2) the payment of VAT is done using a letter of Tax Deposit (CNS).

Article 63 (1) Documents to be used sebagaidasar of payment as stipulated in article 62 paragraph (1), among others, in the form of Customs Notice upon insertion of the goods to Customs notice-free over the spending of Tax documents, Free Area, or a letter of assignment.
(2) the form, content, and charging instructions of the Customs Deposit Letter, Tax, and taxes (SSPCP) corresponding laws and regulations governing the procedures for payment and remittance reception country.
Article 64 (1) the payment of import duties, and income tax Article 22 as stipulated in article 62 paragraph (1) will be conducted by way of a cash payment or periodical.
(2) the payment of fees to outside, Excise, administrative sanctions and fines referred to in Article 62ayat (1) will be conducted by way of a cash payment.
(3) the payment of import duties, and income tax Article 22 periodically given only to entrepreneurs: a. low risk categories include;
b. activities of the expenditure items from the free Area to other places in the area of Customs routine and high frequency; and c. submit the guarantee.
(4) cash payment as referred to in paragraph (1) required the longest at the time of notification of the Customs registered.
(5) the periodic Payments as referred to in paragraph (1) required the longest at the end of each month after the month of registration PPFTZ-01, provided that: a. in the event that the end of the month falls on a Sunday or an official holiday, payment is made on the previous working day;
b. in the event that the end of the month fall on the end of the financial year, payments are made on the 20th, and if that date falls on a Sunday or public holiday then the payments are made on business days before that date.
(6) counting of import duty, excise tax, and/or income tax Article 22 referred to in subsection (1) that payment is done in cash, using the base Value calculation of import duties (NDPBM) specified by the Minister in effect at time of payment. (7) the imposition of VAT Basis as stipulated in article 62 paragraph (2) is: a. selling price; or b. the reasonable market price in terms of spending on such items not in the course of buying and selling.
(8) the counting of import duty, excise tax, and/or income tax Article 22 referred to in subsection (1) that the payout is done periodically, using the base Value calculation of import duties (NDPBM) specified by the Minister that apply at the time PPFTZ-01 for Free stuff from spending elsewhere in the Customs Area get the number and date of registration.
(9) to get an ease of payment of import duties, income tax and Article 22 on a regular basis, employers apply to the head of the Customs Office.
(10) against the application referred to in subsection (9), KepalaKantor Customs gives approval or denial of the petition.
(11) in terms of application as referred to in paragraph (9) is received, the head of the Customs Office issuing the letter of decision.
(12) in terms of application as referred to in paragraph (9) was rejected, the head of the Customs Office notifies the refusal with the reason for denial.
(13) Employers who do not meet regular payment obligations as referred to in paragraph (5), in addition to the mandatory pay off obligations also imposed sanctions: a. administrative fines as stipulated in article 10B paragraph 6 of Act No. 10 of 1995 on customs as amended by Act No. 17 of 2006; and b. the revocation of recurring payment facility for and on behalf of the employers concerned for 6 (six) months from the date of maturity.
Article 65 of the Ordinance the payment of import duties, the Customs outward, VAT, income tax Article 22, and/or Taxes, as well as administrative fines sanctions implemented in accordance with the regulations concerning the procedures for payment and remittance reception country.

CHAPTER XI PROVISIONS PROHIBITIONS and RESTRICTIONS Article 66 (1) of the goods affected by the provisions of the prohibition, forbidden to: a. put the region Free from outside the Customs Area; and b. excluded from Free Customs Area to the outside.
(2) Incorporation of goods from outside the Customs Area to the Free Area has not been enforced the provisions of the technical agencies, unless restrictions delivered specifically to Minister to enact provisions of the restrictions associated with: a. the interests of consumer protection over the goods released in the Free Area; b. health;

c. Security; and/or d. environment.
(3) the submission specifically referred to in subsection (2) is performed by the technical agencies that will or have been enacted the provisions of limitation elsewhere in the Customs Area by passing a list that contains: a. the rules on limitation of the enforcement of the provisions of the limitation;
b. interests of the enforcement provisions of the restrictions referred to in paragraph (2) letter a, letter b, letter c, letter d and/or; c. type of goods;

d. postal rates appropriate Customs Tariffs Book Indonesia (BTKI); and e. the type of permissions required.
(4) Expenditure items outside of the Customs Area of origin-free to other places in the area of Customs obliged comply with restrictions set by the technical agencies in terms of income at a time of such goods from outside the Customs Area to the Free Area: a. the provisions of limitation not enforced; or b. the provisions imposed restrictions but get exceptions from the technical agencies or establishments that get pelimpahan the authority of the technical agencies.
(5) fulfillment of the provisions of the limitation of expenditure goods outside of the Customs Area of origin of the Free Area to other places in the area of Customs conducted by entrepreneurs who pulled out of the area.
(6) Supervision against income and expenditure items restrictions and/or restrictions to and from Non implemented in accordance with the laws and regulations regarding supervision of the import or export of goods against a ban and/or restriction.
(7) research the fulfillment of conditions of the restrictions and/or limitations conducted by: a. portal Indonesia National Single Window (INDONESIA); or b. officials who handle goods research bans and/or restrictions.
CHAPTER XII of the IMPLEMENTATION of the EXPENDITURE and REVENUE of the GOODS FROM the CUSTOMS AREA and Article 67 (1) spending on goods from the Customs Area to put Free done after approval from officials and/or computer system services.
(2) Incorporation of goods into the Customs Area for Free are removed from executed after approval from officials and/or computer system services.
(3) the procedures for spending on goods from the Customs Area to put Free implemented appropriate conditions as tercantumdalam Attachments XIVyang is part an integral part of the regulation of the Minister.
(4) the incorporation of goods into the Customs Area for Free dilaksanakansesuai excluded from the provisions as stated in Appendix XVyang is part an integral part of the regulation of the Minister.
CHAPTER XIII INCOME and EXPENSE ITEMS in the FORM of MOTOR VEHICLE first part of income, spending and spending on Back of motor vehicles Article 68 (1) of the motor vehicle to the Infusion-free can be done from the outside: a. the Customs Area;

b. Place Hoarding Bonded;

c. other free Area;

d. Special Economic Area; or e. any other place in the area of customs.

(2) the number and type of motor vehicle which entered from outside the Customs Area to the designated Free by the Concession Area. (3) motor vehicle Expenses can be made from Free to: a. outside the Customs Area;

b. other free Area; or c. any other place in the area of customs.
(4) against the motor vehicle expenses referred to in paragraph (2) Letter c, apply the following conditions: a. the expenditure only to motor vehicle origin TPB, Special Economic Area, elsewhere in the Customs Area, or results-free production; and b. a motor vehicle outside the Customs Area of origin can not be excluded from the Free Area to other places in the area of customs.
(5) against the motor vehicle origin outside of the Customs Area that had been put before the introduction of car-free this Ministerial Regulation, apply the provisions referred to in paragraph (4) letter b.
(6) the intake of the motor vehicle from outside the Customs Area to the Free Area that does not meet the conditions referred to in Article 9 paragraph (1), compulsory issued back outside the Customs Area.
(7) the motor vehicle expenses return referred to in subsection (5) is carried out in accordance with the provisions of the spending from the Free Customs Area to the outside.
Article 69 (1) of the intake of the motor vehicle to the motor vehicle expenses-free and Free from elsewhere in the area of Customs conducted research documents and a physical examination. (2) physical examination of goods made on: a. incorporation into motor vehicles-free; and b. expenses motor vehicle from the Free to the other place in the area of customs.
(3) physical examination of the goods referred to in subsection (1) is conducted by Officials with the inspection rate of Fisik100% (one hundred percent).
The second part of the issuance of the certificate of income DanPengeluaran motor vehicles article 70 (1) of the intake of the motor vehicle to the Non committed from outside the Customs Area, published SKPKB-01.
(2) against the income of the motor vehicle to the Non committed from TPB, published SKPKB-02A.
(3) against the income of the motor vehicle to the Non committed from the other free, published SKPKB-02B.
(4) against the income of a motor vehicle to which is done from special economic Region, published SKPKB-02C.
(5) against the income of the motor vehicle to the Non committed from other places in the area of Customs, published SKPKB-03.
(6) against the motor vehicle expenses that was done from the Encyclopedia to other places in the area of Customs, published Form FTZ.
(7) the Form and content of SKPKB-01, SKPKB-02A, 02B-SKPKB, SKPKB-02C, SKPKB-03, and FTZ Form using the format as tercantumdalam Annex XVI Annex XVII, annex XVIII, XIX, annex XX Annex, and annex XXI, that is part an integral part of this regulation of the Minister.
Article 71-01, SKPKB SKPKB-02A, 02B-SKPKB, SKPKB-02C, SKPKB-03, FTZ and forms published by the head of the Customs Office or designated officials.

Article 72 (1) SKPKB-01 was published based on the petition of employers by attaching PPFTZ-01 and letter of approval of the expenditure Items.
(2) SKPKB-02A is published based on the petition of employers by attaching PPFTZ-02 and letter of approval of the expenditure Items.
(3) SKPKB-02B published based on the petition of the entrepreneur with the attach: a. PPFTZ-02;

b. Approval of expenditure Items; and c. SKPKB-01, SKPKB-02A, 02B-SKPKB, SKPKB-02C or SKPKB-03 issued by the Customs Office which oversees other free Area.
(4) SKPKB-02C published based on the petition of employers by attaching PPFTZ-02 and letter of approval of the expenditure Items.
(5) SKPKB-03 was published based on the petition of employers by attaching PPFTZ-03 and Approval of expenditure Items.
(6) the form based on the published application for FTZ businessman by attaching PPFTZ-01 and letter of approval of the expenditure Items.
Article 73 (1) every motor vehicle published unit 1 (one) SKPKB-01, SKPKB-02A, 02B-SKPKB, SKPKB-02C, SKPKB-03 or FTZ Form.
(2) SKPKB-01, SKPKB-02A, 02B-SKPKB, SKPKB-02C, SKPKB-03, or FTZ Form each duplicate created in 5 (five) with the designation: a. one sheet for employers;

b. second and third sheet to the police of the Republic of Indonesia;

c. the fourth sheet for the body of the Concession Area; and d. fifth sheet for the Customs Office.
(3) SKPKB-01 made in paper measuring F4 and red with the coat of arms of the Ministry of finance and the words "Directorate General of customs and Excise" over and over in gray.
(4) SKPKB-02A made in paper measuring F4 and is yellow with the coat of arms of the Ministry of finance and the words "Directorate General of customs and Excise" over and over in gray.
(5) SKPKB-02B made in paper F4 and sized white with the coat of arms of the Ministry of finance and the words "Directorate General of customs and Excise" over and over in gray.
(6) SKPKB-02C made in paper measuring F4 and Brown with the coat of arms of the Ministry of finance and the words "Directorate General of customs and Excise" over and over in gray.
(7) SKPKB-03 made in paper measuring F4 and is blue with the coat of arms of the Ministry of finance and the words "Directorate General of customs and Excise" over and over in gray.
(8) the form FTZ made in paper measuring F4 and is green with the coat of arms of the Ministry of finance and the words "Directorate General of customs and Excise" over and over in gray.
Article 74 (1) SKPKB-01, SKPKB-02A, 02B-SKPKB, SKPKB-02C, SKPKB-03, FTZ and forms provided by the Directorate General of customs and Excise.
(2) the Director General or officer designated to conduct surveillance against the administering SKPKB-01, SKPKB-02A, 02B-SKPKB, SKPKB-02C, SKPKB-03, and FTZ Form.
The third section of the Income and expenses of a motor vehicle to and from the region Free as a means of Transport Article 75 (1) of the carrier means of Income origin elsewhere in the Customs Area to the Free Area with the aim to return from the Non-issued elsewhere in the Customs Area, and expenses return means the carrier of origin elsewhere in the area of Customs-free, excluded from the obligation delivery: a. PPFTZ-01, PPFTZ-01, or PPFTZ-03; and b. the issuance of SKPKB-01, SKPKB-02B, SKPKB-03, or FTZ Form.
(2) the means of transport referred to in paragraph (1) is a motor vehicle land transport used for transporting goods and/or people from the area are free to other places in the area of Customs or other free Area, and from other places in the area of Customs or other free Area to the area of the free.
(3) the provisions referred to in subsection (1) is given in terms of the motor vehicle as a means of transport has had a registration of a motor vehicle of the Police of Republic of Indonesia in other places in the area of customs.
CHAPTER XIV EVACUATE PASSENGERS and CREW of a MEANS of TRANSPORT in the first part of the scope of article 76 (1) Goods carried by passengers and crew of a means of Transport, comprising: a. personal items personal items Penumpangatau Crew Transport Means; and/or b. merchandise.
(2) Officials have the authority to assign the goods carried by passengers and crew of means of Transport as merchandise.
The second part of the goods carried by passengers and crew of a means of Transport from outside the Customs Area to the Free Article 77 (1) of the personal goods of the goods subject to excise Penumpangberupa brought from outside the Customs Area to the Free import duties exemption granted, Customs, and tax withheld in order not to import for any adult with the most number of: a. 200 (two hundred) Rod sigaret 25 (twenty-five) Rod cigars, or 100 (one hundred) grams of tobacco slice/other tobacco results; and b. one (1) litre drinks containing ethyl alcohol.
(2) personal belongings against the crew of the means of Transport in the form of excise taxable goods brought from outside the Customs Area to the area freely, given import duty exemptions, excise tax, and the tax withheld in order not to import with the most number of: a. 40 (forty) Rod sigaret 10 (ten), a batang cigars, or 40 (forty) grams of tobacco slice/other tobacco results; and b. 350 (three hundred and fifty) ml drinks containing ethyl alcohol.
(3) in case the results of tobacco referred to in paragraph (1), letter a or paragraph (2) letter a more than 1 (one) type of exemption, import duties, Taxes, and the tax withheld in order not to import given is equivalent to the number of comparisons per type of tobacco proceeds.
(4) in the event of personal items of personal belongings of the crew Penumpangatau Transport exceeds the amount of the means referred to in subsection (1) or subsection (2), of the taxable surplus of taxes directly destroyed by Officials with or without Crew or Passengers witnessed the means of Transport concerned.
(5) against the personal items of personal belongings of the crew Penumpangatau Transport Means is carried from outside the Customs Area to the area of Non other than in the form of excise taxable goods referred to subsection (1) and paragraph (2) be given import duty exemption.
Article 78 (1) passengers and crew a means to transport obligated to notify goods brought from outside the Customs Area to the area to Free the officials.
(2) the notice referred to in subsection (1) is communicated orally by means of Penumpangatau Crew Pengangkutmemilih Means the red line or green line.
(3) by selecting the red line passengers or crew of a means of Pengangkutmemberitahukan that the passengers or crew of a means of Transport carrying goods such as:


a. passenger's personal belongings or personal belongings of the crew of the means of the carrier in the form of goods subject to excise tax by the amount of a given deliverance exceeds the amount of import duty, excise tax, and the tax withheld in order not to import;
b. animals, fish and plants including products derived from animals, fish, and plants;
c. Narcotics, psychotropic substances, precursors, drugs, firearms, weapons, weapons, ammunition, explosives, pornographic publications/objects;
d. money and/or other payment instruments in Rupiah or foreign currency totaling Rp RP 100,000,000 (one hundred million rupiah) or more; and/or e. merchandise.
(4) by choosing the green line passengers or crew of means of Transport informed him that passengers or crew of means of Transport do not carry goods as referred to in paragraph (3).
(5) Goods carried by passengers and crew of the means of Transport was completed by passengers and crew of a means of Transport, the entrepreneur owner of merchandise or its power, using the PPFTZ-01.
(6) Income Merchandise referred to subsection (5) are completed in accordance with the provisions of the public revenue of goods from outside the Customs Area to the area of the free.
The third part of merchandise carried by passengers and crew of a means of Transport Than other places In the area of Customs, other free Area, TPB, Special Economic Area to the Free Article 79 (1) passengers and crew a means to transport obligated to notify the Merchandise brought from elsewhere in the Customs Area, the other free, TPB, special economic Region to Region Free to officials.
(2) Goods carried by passengers and crew of the means of Transport was completed by passengers and crew of a means of Transport, the entrepreneur owner of merchandise or its power, using the PPFTZ-02 or 03-PPFTZ.
(3) Income Merchandise referred to paragraph (2) be completed in accordance with the provisions of the revenue items from other places in the area of Customs, other free Area, TPB, special economic Region to Region free.
The fourth part of the goods carried by passengers and crew of a means of Transport from the Customs Area to the outside Free Article 80 (1) passengers and crew a means to transport obligated to notify you of the items to be brought from the Free Customs Area to the outside to officials in the event of the goods is: a. goods restrictions or export restrictions;

b. goods are customs to the outside;
c. money and/or other payment instruments in Rupiah or foreign currency totaling Rp RP 100,000,000 (one hundred million rupiah) or more;
d. items that will be put back into the Free Area or elsewhere in the Customs Area which is prohibited or restricted goods imports; e. the temporary import of goods; and/or f. merchandise.
(2) the goods referred to in paragraph (1) letter a, letter b, letter d, letter e, letter f and completed by passengers and crew a means to transport goods owners, employers or his power, using PPFTZ-01.
(3) the goods referred to in paragraph (2) Letter c is completed in accordance with the legislation governing the bringing of the cash and other payment instruments.
(4) the expenditure of goods as referred to paragraph (2) be completed in accordance with the provisions of the spending from the Free Customs Area to the outside.
The fifth part of the goods carried by passengers and crew of a means of Transport From the region Free Elsewhere In the Customs Area, the other free, TPB, and the Special Economic Region of article 81 (1) of the personal belongings of passengers and personal belongings of the crew of the carrier Means that initially brought to the region free from elsewhere in the Customs Area, the other free, TPB, and the Special Economic Region and then taken back to the other place in the area of Customs the exemption, granted import duty and tax withheld in order not to import.
(2) against the personal belongings of passengers and personal belongings of the crew a means of Transport that will be used during stay in other places in the area of Customs, other free Area, TPB, and special economic Areas and will be taken back by the time the passengers and crew of a means of Transport to a given deliverance-free import duties and tax withheld in order not to import.
(3) in addition to the exemption of import duty as referred to in paragraph (1) and paragraph (2), import duty exemption given to personal belongings of passengers and personal belongings of the crew Transport Means to the customs value limits and/or a specified amount.
(4) against the personal belongings of passengers as referred to in paragraph (3) and at most customs value FOB USD 250.00 (two hundred fifty US dollars) per person or FOB USD 1,000.00 (one thousand US dollars) per family for every trip, given import duty exemption and tax withheld in order not to import.
(5) in case of the personal belongings of passengers customs value exceeds the limits referred to in paragraph (4), upon the admission of excess import duties and taxes in order to import.
(6) in addition to the exemption of import duties and tax withheld in order not to import as referred to in paragraph (4), against the personal belongings of passengers which is the goods subject to excise, import duty exemption granted, Customs and tax withheld in order not to import for any adult with the most number of: a. 200 (two hundred) Rod sigaret, 25 (twenty five) Rod cigars, or 100 (one hundred) grams of tobacco slice/other tobacco results; and b. one (1) litre drinks containing ethyl alcohol.
(7) personal belongings against the crew of the means of Transport that will be excluded from the Free Area to other places in the area of Customs, other free Area, TPB, and the Special Economic Region with most customs value FOB USD 50.00 (fifty US dollars) per person for each trip, given import duty exemption and tax withheld in order not to import.
(8) in the case of the crew of the carrier means of personal items exceeded the value of customs as referred to in paragraph (7), over the excess imposed import duties and taxes in order to import.
(9) in addition to the exemption of import duties and tax withheld in order not to import referred to in subsection (7), personal belongings of the crew against the means of Transport which is subject to excise goods, given the liberation of import duties, Excise and tax withheld in order not to import with the most number of: a. 40 (forty) Rod sigaret 10 (ten), a batang cigars, or 40 (forty) grams of tobacco slice/other tobacco results; and b. 350 (three hundred and fifty) ml drinks containing ethyl alcohol.
Article 82 (1) passengers and crew a means to transport obligated to notify you of the items to be brought from the Encyclopedia to elsewhere in the Customs Area, the other free, TPB, and the Special Economic Region to officials.
(2) the notice referred to in subsection (1) is communicated orally by way of passengers or the crew of the carrier means of choosing the red line or green line.
(3) in the case of passengers or the crew of the carrier means of choosing the red line, passenger or crew of means of Transport informed him that passengers or crew of a means of Transport carrying goods in the form of: a. the personal belongings of passengers or Crew of the carrier means of personal items with customs value exceeds the limits of a given import duty exemption and/or excise taxable goods exceeds the amount of a given deliverance import duties and Taxes; and/or b. merchandise.
(4) in the case of passengers or the crew of the carrier means of selecting the green line, passenger or crew of means of Transport informed him that passengers or crew of means of Transport do not carry goods as referred to in paragraph (3).
(5) Goods carried by passengers and crew of the means of Transport was completed by passengers and crew of a means of Transport, the entrepreneur owner of merchandise or its power, using the PPFTZ-PPFTZ-01 or 02.
(6) Expenses Merchandise referred to paragraph (3) the letter b is completed in accordance with the provisions of the Free spending elsewhere in the Customs Area, the other free, TPB, and the Special Economic Region.
The sixth Settlement Goods Brought Passenger DanAwak Transport Means Section 83 (1) of the personal belongings of passengers and personal belongings of the crew of the carrier Means that admission import duties and taxes in order to import as referred to in article 81 paragraph (5) and subsection (8), officials set the rate and customs value.
(2) the determination of the tariff and customs value referred to in subsection (1) is done by publishing the letter Designation Payment import duties, Taxes, and/or taxes (SPPBMCP).
(3) the procedures for the settlement of goods carried passengers or crew of a means of Transport which have been made known to Officials as stipulated in article 79 paragraph (1), and article 82 paragraph (1) was carried out in accordance with the resolution of imported goods which brought passengers and a crew of a means of Transport.
(4) the procedures for the settlement of goods carried passengers or crew of a means of Transport which have been notified to the officials referred to in Article 80 paragraph (1) was carried out in accordance with the resolution of export goods carried passengers and a crew of a means of Transport.
CHAPTER XV of the first part of the SHIPMENT Conditions ITEM of income and expense Items of the shipment to and from the Free Article 84 (1) the Income and expenses of the shipment of goods to and from the region Free is done through postal providers.
(2) the organizers of posts referred to in paragraph (1) is a service company of deposit and organizer of an appointed post.
(3) the organiser's appointed post as referred to in paragraph (2) was the organizer of the post that was assigned by the Government to provide international services as set forth in the Universal Postal Union (UPU).

(4) in the case of goods Consignments as referred to in subsection (1) is the Merchandise and its value exceeded the FOB USD 1.500 (one thousand five hundred US dollars), the Customs Duty is completed by entrepreneurs who have been getting a business license from the Concession Area by using the PPFTZ-PPFTZ-01, 02, or 03-PPFTZ.
(5) in terms of management of PPFTZ-01, PPFTZ-01, PPFTZ-01 or referred to in subsection (4) is not done alone, businessman menguasakannya Customs Clearance Services to entrepreneurs (INDONESIA).
The second part of the submission and acceptance of the consignment of goods to or from the carrier Article 85 (1) of the Shipment of the goods has been received from the carrier, the organizer of the post as stipulated in article 84 paragraph (2) did further details over the post BC 1.1 for each recipient, Shipment of goods by filing a change BC 1.1 without the approval of the head of the Customs Office.
(2) in the event of further details of the above post BC 1.1 as referred to in paragraph (1) proposed by the organizers of the designated post as referred to in article 84 paragraph (3), BC 1.1 submitted at least should contain the data elements: a. cruise number/flight;
b. port of destination/unloading;
c. the amount of the Bill of Lading/Air Way Bill, filled with the amount of Goods Shipment;
d. number sort;
e. the number and the date the Bill of Lading/Air Way Bill, filled with Consignment Goods identification numbers;
f. number of brand and packaging/petikemas;
g. packaging/seal number petikemas;
h. the amount and type of packaging/petikemas;
i. gross weight (brutto);
j. signature and full name of the carrier, filled with signature and full name of designated Postal Providers.
(3) upon application for a change of post BC 1.1 as referred to in paragraph (1) and paragraph (2), the official who handles the administration of the manifest to change the post BC 1.1.
The third part of expenditure Items Outside of the customs area of origin of the Consignment From the Customs Area to put Free Article 86 (1) of the goods delivery of the form of the goods subject to excise tax are entered from outside the Customs Area to the area of import duty exemption granted Free, Excise, and taxation in order to import for each recipient address submissions with the most number of: a. 40 (forty) Rod sigaret 10 (ten), a batang cigars, or 40 (forty) grams of tobacco slice/other tobacco results; and b. 350 (three hundred and fifty) ml drinks containing ethyl alcohol.
(2) in case the results of tobacco referred to in paragraph (1) letter a more than 1 (one) type, Excise and import duty exemption given is equivalent to the number of comparisons per type of tobacco proceeds.
(3) in the case of goods Shipment exceeds the amount referred to in subsection (1), of the taxable surplus of taxes directly destroyed by Officials with or without postal providers testified in question.
(4) against the goods outside of the Customs Area of the Shipment to Non other than goods subject to excise tax as referred to paragraph (1) be given import duty exemption.
Article 87 (1) against a Shipment of goods will be removed from the Customs Area or other places as stipulated in article 15 paragraph (2) to put the free Area, organizers of the post as stipulated in article 84 paragraph (2) convey to officials who handle Freight Shipment services at Customs Office Customs Liability settlement place, postal documents berupaCN-22/CN-23 or document Delivery yangpaling little contains data elements : a. type of submissions;

b. shipment identification numbers;

c. country of origin;

d. gross weight;

e. shipping charges;

f. insurance, if any;

g. price of goods;

h. currency;

i. Description of the type of goods;

j. HS number, if any;

k. sender's name;

b. sender address;

d. the recipient's name;

n. recipient addresses;

o. phone number of the recipient, if any; and p. Office delivery of the shipment, if any.
(2) are excluded from the provisions referred to in subsection (1) against the Shipment of goods sent by post which organizers ditunjuksebagaimana referred to in article 84 paragraph (3), such as: a. the postcards and letters containing personal messages only;

b. the literature for tuna netra;
c. printed matter whose value does not exceed the values that get the liberation of import duties; or d. the bundle small (letter contains items) up to 2 (two) kilograms whose value does not exceed the values that import duty exemption, the gain that the shipment is not accompanied by a document heading berupaCN-22/CN-23.
(3) Shipment of goods as referred to in paragraph (2) to be removed from the Customs Area or other places as stipulated in article 15 paragraph (2) to put the free Area, organizers appointed post as stipulated in article 84 paragraph (3) should be addressed to officials who handle Freight service submissions.
(4) delivery of postal documents in the form of CN-22/CN-23 or Shipping Document referred to in subsection (1) may be made before or after the delivery of Goods piled up on the TPSatau other places as stipulated in article 15 paragraph (2).
(5) (6) in the case of postal documents based on the form of CN-22/CN-23 or document Delivery of goods being delivered as intended in paragraph (1), the goods delivery of the goods is: a. the customs value exceeds the FOB USD 1,500 (one thousand five hundred US dollars); and/or b. a banned or limited imports, organizers post notifying the recipient of the Shipment of the goods to deliver PPFTZ-01 top Dispatches the goods in question.
(7) the expenditure Items of the customs tariff Submissions for inclusion-free as mentioned in subsection (5) the letter a and letter b, carried out in accordance with the original goods spending beyond the Customs Area of the Customs Area for inclusion-free.
Article 88 (1) in the case of postal documents based on the form of CN-22/CN-23 or Shipping Documents submitted as stipulated in article 87 paragraph (1), goods Shipment is the goods: a. with most customs value FOB USD 1,500 (one thousand five hundred US dollars); and/or b. are not prohibited or restricted, customs inspection done.
(2) the Customs Examination referred to in subsection (1) include a physical examination and research documents.
(3) physical examination of goods Consignments as referred to in paragraph (2) was done in terms of: a. the examination of randomly; or b. the notes published the results of intelligence.
(4) physical examination of goods Consignments as referred to in paragraph (2) was performed: a. with the electronic scanner; and/or b. by officials who handle Freight service submissions.
(5) physical examination by Officials as referred to in paragraph (4) letter b done in terms of: a. based on the look of electronic scanner, research documents, or other information there is suspicion that: 1. the number and/or type of goods not in accordance with the descriptions contained in the post documents in the form of CN-22/CN-23 or document the delivery of the goods; and 2. the item's value exceeds the limit value of customs as referred to in paragraph (1) letter a and/or is prohibited or restricted goods;
b. Description of the amount of the goods, the type of goods, the customs value and/or listed in document post berupaCN-22/CN-23 or Shipping Document is not clear, or not listed in other complementary documents that accompany the Shipment of goods; and/or c. on the Customs Office is not available an electronic scanner tool or tools of electronic scanner in a damaged condition.
(6) physical examination referred to in subsection (4) is carried out by witnessed by organizers of the post in question.
Article 89 (1) of the Shipment of the goods have been delivered to officials who handle Freight Shipment services as stipulated in article 87 paragraph (3), the examination is done through an electronic scanner by officials who handle Freight service submissions.
(2) in the case of a display based on the electronic scanner as referred to in paragraph (1) there was no allegation that the Shipment of the goods: a. do not meet the criteria of goods Consignments as referred to in article 87 paragraph (2); and/or b. is prohibited or restricted goods, the officials who handle Freight Shipment services give approval expenses.
(3) in the case of a display based on the electronic scanner as referred to in paragraph (1) there is a strong suspicion that the Shipment of the goods: a. do not meet the criteria of goods Consignments as referred to in article 87 paragraph (2); and/or b. is prohibited or restricted goods, goods Shipment completed delivery of the Goods as it was submitted in the form of postal documents CN-22/CN-23 as stipulated in article 87 paragraph (1).
Article 90 (1) in the case of goods Consignments as referred to in section 87 subsection (1) or subsection (2): a. the value does not exceed the limit value of customs as referred to in article 88 paragraph (1); and b. is not the stuff of a prohibition or restriction, the officials who handle Freight Shipment service authorizes spending on goods with appending sign/seal on the packaging of goods Shipment.
(2) the officials who handle Freight Shipment service noted the approval of expenses of goods as referred to in paragraph (1) in the Customs Logbook by using the example of the format as stated dalamLampiran XXII which is part an integral part of the regulation of the Minister.
The fourth part of original Shipment Goods Spending Elsewhere In the area of Customs and the Other from the Free Customs to put Free Article 91 (1) the origin of the Consignment Goods Spending elsewhere in the area of Customs and the other free from the Customs Area to put Free after getting the approval of officials who handle the Ministry posts with Stuff they affixed a sign/seal on the packaging of goods Shipment.

(2) the officials who handle Freight Shipment service noted the approval of expenses of goods as referred to in paragraph (1) in the Customs Logbook as stipulated in article 90 paragraph (2).
(3) in the case of goods Shipment is customs value of goods exceeds the FOB USD 1,500 (one thousand five hundred US dollars), the shipment was completed by the recipient of goods by passing: a. PPFTZ-02 used to spending Free submissions from others who have been getting the number and date of registration, for the shipment of goods originating from other free Area;
b. PPFTZ-03, for the Shipment of goods that come from other places in the area of customs.
Part five Revenue the consignment of the goods to the Customs Area For Free is removed from Elsewhere Within the Customs Area of article 92 (1) of the Shipment of goods will be excluded from the Free Area to other places in the area of Customs, import duty exemption is given and not the tax withheld in order to import customs value most FOB USD 50.00 (fifty USDollar) for each person per post.
(2) collection of import duties and taxes in order to import a Shipment of goods exceeded the value of customs as referred to in paragraph (1), carried out in accordance with the provisions of legislation regulating the mengenaiBarang post.
Article 93 (1) against a Shipment of goods will be excluded from the Free Area to other places in the area of Customs through the mandatory Postal Providers notified by the sender of the Shipment of the goods to the Officials through the post penyenggara as stipulated in article 84 paragraph (2).
(2) the notice referred to in subsection (1) done by passing: a. PPFTZ-01, in terms of Goods delivery of the goods the customs value is exceeded the FOB USD 1.500 (one thousand five hundred US dollars); or b. the Shipping Document, in which case the customs value of the goods most FOB USD 1.500 (one thousand five hundred US dollars).
(3) completion of the Shipment of items that will be removed from the Customs Area to another within the Customs Area by using PPFTZ-01 as referred to in paragraph (2) letter a, implemented in accordance with the expenditure items from the Encyclopedia to elsewhere in the Customs Area.
(4) upon the notification referred to in paragraph (2) letter b, officials of the customs checks.
(5) Customs Checks as referred to in paragraph (4) include a physical examination and research documents.
(6) physical examination of goods Consignments as referred to in paragraph (5) be done: a. with the tools of electronic scanner; and/or b. by officials who handle Freight service submissions.
(7) physical examination by Officials as referred to in paragraph (6) letter b done in terms of: a. based on the look of electronic scanner, research documents, or other information there is suspicion that: 1. the number and/or type of goods not in accordance with the descriptions contained in Document delivery of goods; and 2. the item's value exceeds the limit value a given deliverance customs import duties and/or is a prohibited or restricted goods imports;
b. Description of the amount of the goods, the type of goods, the customs value and/or listed in the Shipping Documents are not clear, or not listed in other complementary documents that accompany the Shipment of goods; and/or c. on the Customs Office is not available an electronic scanner tool or tools of electronic scanner in a damaged condition.
(8) physical examination as referred to in paragraph (6) was done with witnessed by organizers of the post in question.
Article 94 (1) in the case of goods Shipment delivered Shipping Documents as referred to in article 93 paragraph (2) letter b: a. is not prohibited or restricted goods; or b. is prohibited or restricted goods stocked provisions prohibition or limitation, and the Shipment value of goods exceeds the value of the customs import duty exemption that get referred to in Article 92, officials who handle Freight Shipment service sets the rates and customs value in accordance with the legislation governing the determination of the customs value and tariff.
(2) the determination of the tariff and customs value referred to in subsection (1) is done by publishing the letter Designation Payment import duties, Taxes, and/or taxes (SPPBMCP).
(3) against the SPPBMCP who publish as referred to in paragraph (2), the Items of the Ministry officials who handle Submissions published a letter of approval of Spending after: a. the sender of the Shipment of items paid off lack import duties, taxes in order to import, and/or administrative sanctions fines; or b. the sender of goods Shipment submit a guarantee of import duties, taxes in order to import, and/or administrative sanctions and fines in the event of objection.
(4) in the case of goods Consignments as referred to in subsection (1) its value does not exceed the value of the customs import duty exemption, get officials who handle Freight Shipment service authorizes spending on goods with appending sign/seal on the packaging of goods Shipment.
(5) officials who handle Freight Shipment service records the approval of expenses of goods as referred to in paragraph (3) in the Customs Logbook as stipulated in article 90 paragraph (2).
The sixth part of the Revenue the consignment of goods To the Customs Area For Free issued from other free To Article 95 (1) against a Shipment of goods will be issued from Non-free to other mandatory notified by the sender of the Shipment of the goods to the Officials through the Organizer post as stipulated in article 84 paragraph (2) using the Shipping Document, which contains the least amount of data elements : a. type of submissions;

b. shipment identification numbers;

c. gross weight;

d. shipping costs;

e. insurance, if any;

f. price;

g. Description of the type of goods;

h. HS number, if any;

i. the name of the sender;

j. sender address;

k. the recipient's name;

b. the recipient addresses;

d. the recipient's phone number, if any; and n. Office delivery of the shipment, if any (2) Shipping Documents referred to in subsection (1) is the Customs Notice.
(3) based on the Shipping Documents as dimaksudpada subsection (2), officials of the customs checks.
(4) Customs Checks as referred to in paragraph (3) Physical meliputiPemeriksaan and research documents.
(5) physical examination of goods Consignments as referred to in paragraph (4) was done in terms of: a. the examination of randomly; or b. the notes published the results of intelligence.
(6) physical examination of goods Consignments as referred to in paragraph (5) be done: a. with the tools of electronic scanner; and/or b. by officials who handle Freight service submissions.
(7) physical examination by Officials as referred to in paragraph (6) letter b done in terms of: a. based on the look of electronic scanner, research documents, or other information there is suspicion that: 1. the number and/or type of goods not in accordance with the descriptions contained in Document delivery of goods; and 2. such goods customs value exceeds FOB USD 1.500 (one thousand five hundred US dollars).
b. at the Customs Office is not available an electronic scanner tool or tools of electronic scanner in damaged condition.
(8) physical examination as referred to in paragraph (6) was done with witnessed by organizers of the post in question.
Article 96 (1) in the case of goods Shipment delivered Shipping Documents as referred to in article 95 paragraph (1) the customs value exceeds the FOB USD 1,500 (one thousand five hundred US dollars), officials of the Ministry dealing with the goods Shipment told the sender of goods Shipment via postal providers as stipulated in article 84 paragraph (2) that the sender of the goods Consignment delivered PPFTZ-02.
(2) in the case of goods Consignments as referred to in paragraph (1) the customs value does not exceed the value FOB USD 1,500 (one thousand five hundred US dollars), officials of the Ministry dealing with the goods Shipment authorizes spending on goods with appending sign/seal on the packaging of goods Shipment.
(3) officials who handle Freight Shipment service records the approval of expenses of goods as referred to in paragraph (3) in the Customs Logbook as stipulated in article 90 paragraph (2).
The seventh part of the Revenue the consignment of goods To the Customs Area For Free To removed from the place of Hoarding And Special Economic Area of bonded Article 97 (1) completion of the Shipment of items that will be excluded from the Free to the TPB was carried out in accordance with the provisions of the expenditure Items from the Free to the TPB.
(2) completion of the Shipment of items that will be excluded from the Free to the Special Economic Area was carried out in accordance with the provisions of the expenditure Items from the Free to the Special Economic Region.
The eighth part of the Revenue the consignment of goods To the Customs Area For expulsion from the Region Free out of the Customs Area of article 98 (1) against a Shipment of goods will be issued Free to the outside from the Customs Area, the sender of the Shipment of the goods obliged to inform the Officials through the Organizer post as stipulated in article 84 paragraph (2) using the Shipping Document the least memuatelemen data: a. type of submissions;

b. shipment identification numbers;

c. gross weight;

d. shipping costs;

e. insurance, if any;

f. price;

g. Description of the type of goods;

h. HS number, if any;

i. the name of the sender;

j. sender address;

k. the recipient's name;

b. the recipient addresses;

d. the recipient's phone number, if any; and n. Office delivery of the shipment, if any.
(2) the Shipping Document referred to in subsection (1) is the Customs Notice.

(3) based on Shipping Documents as referred to in paragraph (1), officials of the customs checks.
(4) Customs Checks as referred to in paragraph (3) include a physical examination and research documents.
(5) physical examination of goods Consignments as referred to in paragraph (4) was done in terms of: a. the examination of randomly; or b. the notes published the results of intelligence.
(6) physical examination of goods Consignments as referred to in paragraph (5) be done: a. with the tools of electronic scanner; and/or b. by officials who handle Freight service submissions.
(7) physical examination by Officials as referred to in paragraph (6) letter b done in terms of: a. based on the look of electronic scanner, research documents, or other information there is suspicion that: 1. the number and/or type of goods not in accordance with the descriptions contained in Document delivery of goods; and 2. such goods customs value exceeds FOB USD 1,500 (one thousand five hundred US dollars);
b. at the Customs Office is not available an electronic scanner tool or tools of electronic scanner in damaged condition.
(8) physical examination as referred to in paragraph (6) was done with witnessed by organizers of the post in question.
Article 99 (1) in the case of goods Shipment delivered Shipping Documents referred to in Section 98 subsection (1) exceeds the value of customs FOB USD 1,500 (one thousand five hundred US dollars), officials of the Ministry dealing with the goods Shipment to the sender informing the goods through the postal providers as stipulated in article 84 paragraph (2) that the sender of the goods Consignment delivered PPFTZ-01.
(2) in the case of goods Consignments as referred to in paragraph (1) the customs value does not exceed the value FOB USD 1,500 (one thousand five hundred US dollars), officials of the Ministry dealing with the goods Shipment authorizes spending on goods.
(3) officials who handle Freight Shipment service records the approval of expenses of goods as referred to in paragraph (3) in the Customs Logbook as stipulated in article 90 paragraph (2).
CHAPTER XVI CUSTOMS REGISTRATION of article 100 (1) to be able to do the fulfillment of obligations in the area of Customs, obligatory customs registration of entrepreneurs.
(2) Customs Registration referred to in subsection (1) made to the Directorate General of customs and Excise.
(3) the procedures for customs registration referred to in subsection (1) is carried out in accordance with the provisions of the legislation governing the technical guidelines on implementation of Customs Registration on the free trade area and free port.
CHAPTER XVII PACKAGING USED repeatedly (RETURNABLE PACKAGE) Article 101 (1) Profits and/or expenses packaging used repeatedly (returnable package) to the Free Area can be carried out after obtaining permission entrepreneur oeh from the head offices of the customs.
(2) against packaging expenses and income that are used repeatedly (returnable package) as referred to in paragraph (1) excluded from the terms of handing over Customs Notice as referred to in article 23 and article 33.
(3) income and expenditure procedures for packaging used repeatedly (returnable package) to and from the area of Bebassebagaimana referred to in subsection (1) is carried out in accordance with the conditions as tercantumdalamLampiran XXIII that is part an integral part of the regulation of the Minister.
CHAPTER XVIII the EXEMPTION of GOODS SUBJECT to EXCISE TAX for the CONSUMPTION NEEDS of the RESIDENTS of One Part of customs Exemptions Article 102 (1) of the goods subject to excise tax from outside the Customs Area entered into Freely as goods of consumption for the needs of the population in the area is free, can be granted Tax exemption.
(2) Income tax taxable items referred to in subsection (1) may only be carried out by entrepreneurs who have been getting a business license from the Concession Area and has a Number of staple Goods Excise Taxable Entrepreneur as an importer.
(3) Income tax taxable goods as referred to in paragraph (1) required through a port or airport yangditunjuk.
(4) the number and type of goods subject to excise tax as referred to in paragraph (1) are included in the Free Area is defined by the body of the Concession Area.
Article 103 (1) of the goods subject to excises from Factories elsewhere in the Customs Area entered into Freely as goods of consumption for the needs of the population in the area is free, can be granted Tax exemption.
(2) Income tax taxable items referred to in subsection (1) may only be carried out by the entrepreneur Factory elsewhere in the Customs Area.
(3) Income tax taxable goods as referred to in paragraph (1) required through a port or airport is appointed.
(4) the number and type of goods subject to excise tax as referred to in paragraph (1) are included in the Free Area is defined by the body of the Concession Area.
Article 104 (1) taking action against goods subject to excise the production factory in the area which is used for the consumption needs of the population in the area concerned, which may be granted Tax exemption.
(2) the goods subject to excise tax Expenditures from factories in the area are free to consumption needs of the population in the area of Non concerned referred to in subsection (1) may only be performed by Factory Employers are concerned.
(3) the amount and type of goods subject to excise tax as referred to in paragraph (1) established by the Concession Area.
Article 105 (1) to get the assignment referred to in Section 102 subsection (4), article 103 paragraph (4) and article 104, paragraph (3), a businessman who has been getting a business license from the Concession Area and has a Number of staple goods excise taxable Entrepreneur as Entrepreneur, importer Factory elsewhere in the Customs Area, and entrepreneur in the area of Factory is free to apply in writing for memperolehpenetapan the number and type of goods subject to excise tax to the Concession Area with copy to the Director-General.
(2) the determination referred to in Section 102 subsection (4), article 103 paragraph (4) and article 104, paragraph (3) is made by considering the number of reasonably needs and set out in the decision of the Agency's Concession Area, the most sedikitmemuat data elements: a. the name of the company/factory;

b. the names of businessmen/importers/Entrepreneur Factory;

c. Number of staple Goods Excise Taxable Entrepreneur (NPPBKC);

d. types of goods subject to excise tax;

e. brand;

f. the amount of packaging in units; and g. a description of registration number of products in the food and drug Supervisory Agency (BPOM).
(3) the decision of the Agency's Concession Area as referred to in paragraph (2) was made to effluent: a. Director General Customs Director of u.p.;

b. Customs Office which oversees places of intake of goods subject to excise tax; and c. the Customs Office who oversees the plant.
Article 106 (1) of the goods subject to cukaiberupa results of tobacco or drinks containing ethyl alkoholyang is the consumer goods for the needs of residents in the region are free as referred to in article 103, article 102, and article 104, which meet the criteria: a. coming from outside the Customs Area;

b. created by Entrepreneur Factory elsewhere in the Customs Area; or c. created by Entrepreneur-free plant in question, mandatory comply with laws governing invitations-packs retail sales.
(2) for goods subject to excise tax referred to in subsection (1) is required to enclose the words "Special Region free" on its retail sales packaging.
(3) the words "Special Areas" referred to in subsection (2) made in a readable font size with easy, eye-catching colors and permanently fused with packaging design retail sales of Goods subject to excise tax are concerned.
(4) the obligation to cite the writings referred to in subsection (2) the responsibility of Employers: a. that has been getting a business license from the Concession Area to include goods subject to excise the origin from outside the Customs Area as referred to in article 102 paragraph (2);
b. Factory Employers from elsewhere In the Customs Area as referred to in article 103 paragraph (2); or c. Factory in the area of Non-entrepreneurs as referred to in article 104 para (2).
The second part of the spending from the Free Article 107 (1) of the goods subject to excise yield production factory in the area which will be excluded from the Free Area to other places in the area of Customs, mandatory statutory provisions Cukaisesuai repaid with governing payment of Excise taxable goods except against cukaiyang get the facilities are free of customs or Excise exemption as provided for in the legislation in the field of Customs.
(2) payment of the tax referred to in subsection (1) done by Factory Employers are concerned.
Article 108 of the goods subject to excises for the consumption of the population in the Region cannot be excluded from Free-free.

The third section of the transport and trade of article 109 (1) of the Ordinance to hoarding, income, spending and tax on taxable goods carriage Free performed according the provisions of laws and regulations in the field of Customs.
(2) in some cases, the income and expenses of goods subject to excise tax-free to and from the notified by menggunakanCK-FTZ. (3) CK-FTZ is used to protect excise taxable goods transport in the form of: a. the goods subject to excise tax that has not been repaid cukainya originating from Factories elsewhere in the Customs Area entered into a Free Area to the consumption needs of the population in the region; and/or b. barangkena the tax has not been paid off cukainya from factories in the area are free to residents in the area of consumption needs of Non concerned or to the other free.
(4) CK-FTZ as referred to in paragraph (2) is complementary to document PPFTZ.

(5) subject to excise Pengangkutanbarang be paid for tobacco results cukainya by way of sticking tape Excise, exempt from the obligations covered by CK-FTZ.
(6) the form, content, and charging instructions CK-FTZ as referred to in paragraph (1), using the example formatsebagaimana tercantumdalam Annex XXIV which is part an integral part of the regulation of the Minister.
(7) the procedures for the settlement of CK-FTZ dilaksanakansesuai with conditions as listed in Annex XXV is part an integral part of the regulation of the Minister.
Article 110 (1) the head of the Customs Office which oversees the factory monitoring over the realization of the appropriate excise taxable goods expenditure number and type of Business Entity-defined Region.
(2) Employers who have been getting a business license from the Concession Area to include goods subject to excises outside the Customs Area of origin and the manufacturer Entrepreneurs who get decisions from the Concession area, should submit a report in writing to the Director General of Customs Director of the u.p. top income realization of goods subject to excise tax Free area in the form of recapitulation of CK-FTZ's least contains data elements: a. the number and date of CK-FTZ;

b. brand;

c. the amount of packaging in units; and d. the value of Tax exempted.
(3) the report referred to in subsection (2) must be submitted every month at the latest on the 10th of the following month.
The fourth part other Provisions Article 111 (1) Income tax taxable items that come from other places in the area of Customs free area not through a port or airport of loading, designated cukainya.
(2) Income tax taxable goods to the region which does not correspond to the number and type of which is specified by the Concession area, against the concerned excise taxable goods destroyed.
(3) the infringement of the provisions of the liability of the inclusion of the words "Special Area" on the packaging, retail sales tax taxable items against must be repaid before cukainya removed from the Customs Area.
Article 112 in terms of excise taxable goods circulation was found with the inscription "Special Area" outside the car-free, apply the following conditions: a. the entrepreneur who has to get permission from the agency business of concession Area as referred to in article 102 paragraph (2) and the entrepreneur Factory as stipulated in article 103 paragraph (2) and article 104 para (2) responsible for the pelangggaran;
b. the Director of Customs on behalf of the Director General conveyed the request to the Concession Area to perform revocation against a decision regarding the determination of the number and type of goods subject to excise tax as referred to in article 102 paragraph (5), article 103 paragraph (4) and article 104, paragraph (3);
c. in the event of revocation of the determination of the number and type of goods subject to excise tax as the letter b has not been established, the Directorate General of customs and Excise taxable goods expenditure does not serve the tax from the factory concerned to be free.
Article 113 Provisions regarding the sanctions provided for in Tax regulations remain in force in the region.

CHAPTER XIX BACK SPENDING, GRANTS to STATE and the DESTRUCTION of Article 114 (1) items of income from outside the Customs Area to the Free Area that does not meet the conditions referred to in Article 21: a. issued again;

b. be granted to the State; or c. be destroyed.
(2) Expenses return or destruction of the goods referred to in paragraph (1) letter a and letter c, carried out under the purview of the Concession Area and the Directorate General of customs and Excise.
Article 115 (1) in the case of goods which are incorporated as stipulated in article 114, included in criteria: a. goods restrictions and limitations that cannot be utilized, against such articles issued again;
b. the prohibition and restriction of goods can still be utilized, against such goods donated to the State; c. rotten or damaged goods, against such goods destroyed.
(2) against the income referred to Article 114 excise taxable goods which is in the form of drinks containing ethyl alcohol, concentrates containing ethyl alcohol, and tobacco results, carried out the destruction.
Article 116 (1) in respect of goods the prohibition and restrictions which cannot be utilized will be issued back as referred to in article 115 paragraph (1) letter a, the entrepreneur or the carrier who was responsible for such items applying expenses back outside the Customs Area to the head of the Customs Office.
(2) the procedures of settlement goods will be issued a return referred to in subsection (1) is carried out in accordance with the provisions of the expenditure items from the Free Customs Area to the outside.
Article 117 (1) of the goods the prohibition and limitation of dimanfaatkanyang can still be donated to the State as referred to in article 115 paragraph (1) letter b, defined as goods that belong to the State by the head of the Customs Office and published in the book the Customs Entry of goods that belong to the State.
(2) goods that belong to the State as referred to in paragraph (1) are kept in the TPP or other places that serve as TPP.
(3) for goods that belong to the State as referred to in paragraph (1), the Director General of the designated officials or convey to the Minister concerning the list of items that belong to the Country accompanied by the proposed peruntukanuntuk auctioned, donated, removed, destroyed, or set the status of its use.
(4) the Minister or a designated officer on behalf of the Minister sets out the allocation of goods that belong to the State having regard to the proposal of the Director-General referred to in paragraph (3).
(5) goods that belong to the State as referred to in subsection (1) who has been assigned the status of peruntukkannya is the wealth of the country.
(6) the management of Goods belongs to the State done in accordance with the laws and regulations in the field of management of State-owned goods.
Article 118 (1) the implementation of the destruction of the goods rotting or rusaksebagaimana referred to in article 115 paragraph (2) Letter c is done under the supervision of the Customs Office and the Concession Area.
(2) the implementation of the destruction of sebagaimanatersebut in subsection (1) is poured in the News Events of destruction.
CHAPTER XX miscellaneous Article 119 in order of supervision over income and expense items in the region, the Director-General may designate places that post ditunjuksebagai the supervision of customs.

Article 120 the procedures for determination of an area as a Customs District and POLLING STATIONS in the region Freely implemented in accordance with the laws and regulations in the field of customs governing the area of Customs and TPStanpa accompanied by the obligation of submission of a guarantee.

Article 121 in case there are goods affected by the provisions of the prohibition and/or restriction notified properly in the document the Customs Notice but do not meet the requirements of the prohibitions and/or restrictions, against other items that are not exposed to the conditions of the restrictions and/or limitations in Customs Notice is concerned, be permitted to give approval of the expenditure items from the Customs Area after heavy research.

Article 122 (1) PPFTZ-01, PPFTZ-01, and/or PPFTZ-03 filed in the Customs Office has implemented a system of PDE Customs can only be cancelled in the event of: a. occur is wrong send data i.e. PPFTZ-01, PPFTZ-01, and/or PPFTZ-03 is sent to another Customs Office Customs Office of the place of incorporation into the Free Area or the expenditure of the area of the free; or b. the delivery data PPFTZ-01 and PPFTZ-01, and/or PPFTZ-03 from the income or expense items that performed more than once.
(2) the cancellation of the PPFTZ-01, PPFTZ-01, and/or PPFTZ-03 is done with the approval of the head of the Customs Office or officials who are appointed on the basis of the petition of the entrepreneur.
Article 123 businessmen, entrepreneurs, entrepreneurs Management Services TPS Customs (INDONESIA), or transport, entrepreneurs convene for the purpose of accounting auditing in the field of customs and Excise.

Article 124 the form and the content of the form used in the income and expenditure activities to and from the Area, using the example formatsebagaimana tercantumdalam Annex XXVI which are part an integral part of the regulation of the Minister.

Article 125 in terms of computer system services can not be operated in full upon this Ministerial Regulation, customs services carried out using the computer system services that are available in the Customs Office.

CHAPTER XXI PROVISIONS of TRANSITIONAL Article 126 at the time of this Ministerial Regulation entered into force, the determination of the number and type of goods subject to cukaiyang already published by the Concession Area, was no longer valid.

CHAPTER XXII COVER Article 127 at the time of this Ministerial Regulation took effect: 1. Regulation of the Minister of finance Number 47/FMD. 04/2009 about Income and expenditure procedures for Goods to and from the area has been designated as a free trade area and free port, as amended by regulation of the Minister of finance Number 242/FMD. 04/2009;
2. Regulation of the Minister of finance Number 146/FMD. 04/2010 regarding the Income and expenditure of the Ordinance subject to Excise Goods to and from the area has been designated as a free trade area and free port; and 3. Regulation of the Minister of finance Number 152/FMD. 04/2010 about Income and expenditure procedures for motor vehicles to and from the area has been designated as a free trade area and free port, revoked and declared inapplicable.

Article 128 of this Ministerial Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this regulation of the Minister's announcement with its placement in the news of the Republic of Indonesia.

Established in Jakarta on 20 March 2012


INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., Enacted in Jakarta on March 20, 2012, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN lamp fnFooter ();