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STATE NEWS
REPUBLIC OF INDONESIA
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 47 /PMK.04/ 2012
ABOUT
LAYOUT OF THE INCOME AND EXPENSES OF GOODS TO AND FROM THE REGION THAT HAS BEEN
ESTABLISHED AS A FREE TRADE AREA AND PORT
FREE AND EXEMPTION EXCISE
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weighing: that in order to carry out the provisions of Article 5 of the paragraph (3), Section 6 of the paragraph (3), Section 7 of the paragraph (6), Article 10 of the paragraph (5), Section 11 of the paragraph (4), Article 12 of the paragraph (4), Section 13 of the paragraph (2), Section 15 of the paragraph (4), Section 16 of the paragraph (6), Section 17 of the paragraph (6), Article 17 of the paragraph (6), Article 17 (6), Section 17 verse (4), Article 22 paragraph (8), Section 24 paragraph (3), Section 26 paragraph (3), Section 28 of the paragraph (2), Section 30 of the paragraph (2), Section 31 of the paragraph (3), Section 32 of the paragraph (3), Section 36 of the paragraph (7), and Section 37 of the paragraph (3) of Government Regulation No. 10 of 2012 on Treatment of Pabeanan, Taxation, And Excise, And The Manner Of Income And Expenses Of Goods To And From And In The Region. Established As A Free Trade Area And Free Port, It Needs To Set The Finance Minister ' s Regulation On Regulation Of Income And Goods Spending To And From Designated Areas As A Free Trade Area And Port. Free and Excise Enforcement;
Given: 1. Act No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State of the Republic of Indonesia 1983 Number 49, Additional Gazette Republic of Indonesia Number 3262) as has been several times amended last with the Act of 2009 No. 16 (State Gazette of the Republic of Indonesia 2009 No. 62, Additional Gazette Republic of Indonesia No. 4999);
2. Act No. 7 of 1983 on Income Tax (State Sheet of the Republic of Indonesia Year 1983 Number 50, Additional Gazette Republic of Indonesia Number 3263) as has been several times amended last with the Year Act 2008 Number 36 (State Of The Republic Of Indonesia 2008 Number 133, Additional Sheet Of The Republic Of Indonesia Number 4893);
3. The Number 8 Act 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as it has Last modified with the 2009 Act No. 42 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Extra sheet of State Republic of Indonesia No. 5069);
4. Act No. 10 of 1995 on Kepabeanan (Sheet of State of the Republic of Indonesia in 1995 Number 75, Additional Gazette of the Republic of Indonesia No. 3612) as amended by the 2006 Act Number 17 (State Sheet) Republic of Indonesia Year 2006 Number 93, Additional Gazette Republic of Indonesia Number 4661);
5. Act No. 11 of 1995 concerning Excise (Sheet State Republic Of Indonesia 1995 Number 76, Additional Gazette Republic of Indonesia Number 3613) as amended by the Act of 2007 Number 39 (State Sheet) Republic of Indonesia Year 2007 Number 105, Additional Gazette Republic of Indonesia Number 4755);
6. Law No. 36 Year 2000 on Establishing Governmental Regulation Replacement Rule Number 1 Year 2000 on Free Trade Area and Free Port to Act (State Sheet of the Republic of Indonesia Year 2000 Number 251, Additional Gazette of the Republic of Indonesia No. 4053) as amended by the Act of 2007 No. 44 (Indonesian Republic of Indonesia Year 2007 Number 130, Additional Gazette of the Republic of Indonesia Number 4775);
7. Government Regulation Number 55 of 2008 on the introduction of Bea To the Outside of the Export Goods (State Sheet of Indonesia 2008 Number 116, Additional Gazette Republic of Indonesia Number 4886);
8. Government Regulation No. 10 Year 2012 on Treatment, Taxation, And Excise And Regulation Of Income And Expenditure Of Goods To And From As Well As Being In A Designated Area As Free Trade And Port. Free (sheet of state of the Republic of Indonesia 2012 No. 17, Additional Gazette of the Republic of Indonesia Number 5277);
9. Presidential Decree No. 56/P of 2010;
DECIDED:
Establish: REGULATION OF THE MINISTER OF FINANCE ON THE REGULATION OF INCOME AND EXPENDITURE OF GOODS TO AND FROM AREAS THAT HAVE BEEN DESIGNATED AS FREE TRADE AREAS AND FREE PORTS AND EXCISE WAITS.
BAB I
UMUM PROVISIONS
In Regulation of the Minister of Finance this is referred to by:
1. the Kepabeanan Act is the Act No. 10 of 1995 on Kepabeanan as it has been amended by Law No. 17 of 2006.
2. Excise Act is Act No. 11 Tahun1995 on Excise as it has been amended with Act No. 39 of 2007.
3. Excise is the levies of the country imposed against certain items that have the properties or characteristics specified in the Excise Act.
4. Pabean Region is the territory of the Republic of Indonesia which includes land, water and air space above, as well as certain places in the exclusive economic zone and the continental shelf in which the Kepabeanan Act applies.
5. Pabean Region is a region with certain boundaries in seaports, airports, or other places designated for freight traffic that is fully under the supervision of the Directorate General of Customs and Excise.
6. Asantry as a free trade area and free port, which is then referred to as the Free Zone, is an area within the jurisdiction of the Indonesian Republic of Indonesia which is separate from the Pabean Region. It is free from the imposition of duties, the Value Added Tax, the Sales Tax for the Mewah, and the excise.
7. Pabean Liability is all activities in the field of pabeeness that are mandatory to meet the provisions in the Kepabeanan Act.
8. Pabean Notice is a statement made by the Person in order to carry out a customs obligation in the form and condition specified in the Kepabeanan Act.
9. The Pabean Office is the office in the Directorate General of Customs and Excise where the Customs Liability is in accordance with the provisions of the Kepabeanan Act.
10. People are individual persons or legal entities.
11. The factory is a particular place including buildings, pages, and fields that are part thereof, which are used to produce excise goods and/or to pack excise goods in packaging for retail sales.
12. Factory entrepreneurs are the Ones who are working the Factory.
13. Pabean Notice Free Trade Zone which is further abbreviated to PPFTZ is a Pabean Notices document used as a Pabean Notice of admission to the Free Zone or the expenditure of the Free Zone.
14. PPFTZ with code 01 next called PPFTZ-01is a Pabean Notice for the income and expenditure of goods to and from the Free Region from and out of the Customs Area, and the expenditure of goods from the Free Area to other places within the Region Customs.
15. PPFTZ with code 02 hereafter called PPFTZ-02 is a Pabean Notice for the income and expenditure of goods to and from the Free Area from and to the Binding Stockpile, Other Free Area, and Special Economic Area.
16. PPFTZ with code 03 which is next called PPFTZ-03 is a Customs Notices for the admission of goods to the Free Area from elsewhere in the Customs Area.
17. Pabean Notices with BC 1.2-FTZ code that is later called BC 1.2-FTZ is a Pabean Notice of expenditure of goods from the Customs Area in the Free Area to be transported to the Provisional Pabean Area in the Pabean Region.
18. Excise Document Free Trade Zone The next called CK-FTZ is an excise document for the notice of the expenditure and protection of transport of excise goods from the Factory for the consumption needs of residents in the Free Region with the the excise exemption facility, in form form or via electronic media.
19. The subsequent notice of the Consolidated Goods Program (PKB) is a notice made by the consolidation party that contains the entire Pabean Notice and Nota Agreement for Goods Spending on a single chest. Pack.
20. The next binding site for the TPB is a building, place, or area that meets certain requirements used to stockpile goods with a specific purpose by obtaining a suspension of duties.
21. While the next temporary stockpile is abbreviated as the TPS is the building and/or the field or elsewhere equated to it in the Pabean Region to stockpile goods while waiting for loading or reloading.
22. Additional Value Added Tax is the Value Added Tax or Value Added Tax and Sales Tax of Luxury Goods.
23. Exchange of Pabeanan Electronic Data which is subsequently called PDE Kepabeanan is the process of delivering customs documents in the form of electronic data exchange through interapplication communication and between organizations integrated with the Client. using the data communication system device.
24. Electronic Data Saving media is a medium that can store electronic data, such as disk disk, compact disk, and flash drive, and the like.
25. Physical examination is an activity performed to know the truth of the amount and type of items notified in the Pabean Notice.
26. The examination of the Post is a Physical Examination of goods entered or issued to or from the Free Area conducted on the initiative of the Customs and Excise Officials to secure the rights of the country and meet the provisions of the laws of the United States. In effect.
27. The transport is the person, its power, or the responsible for the operation of the transport means carrying goods and/or persons.
28. Manifes arrival of the next transporter means Inward Manifest is a list of trade items that are transported by means of transport by sea, air, and land upon entering the Pabean Region.
29. Manifes departure means of the transport which is later called Outward Manifest is a list of niaga goods transported by means of transport by sea, air, and land on the way to leave the Pabean Region.
30. Motorized Vehicle Income letter with code 01 which is later called SKPKB-01 is a statement issued on the income of motor vehicles from outside the Customs Area to the Free Region by obtaining a duty exemption. enter, not levied by the PPN and the Governing Tax of Article 22.
31. Letter of Motor Income of Motor Vehicles with the next code02A called SKPKB-02A is a paper issued on the income of a motor vehicle from the stockpile of a stockpile to the Free Area by obtaining a facility. Not a PPN.
32. Letter of Motor Income Vehicle with the next code02B called SKPKB-02B is a paper issued on the income of motorized vehicles from other Free Regions to the Free Region.
33. Letter of Motor Income of Motor Vehicles with the next code02C called SKPKB-02C is a paper published on the income of motor vehicles from the Special Economic Area to the Free Area.
34. Motorized Vehicle Income letter with the next kode03 called SKPKB-03 is a statement issued on the income of motor vehicles from elsewhere in the Pabean Region to the Free Region by getting The facility is not picked up.
35. Form Free Trade Zone which is next called Form FTZ is a paper-based form of motor vehicle expenditure information from the Free Area to other places within the Pabean Region by paying off duties, PPN and/or Income Tax Article 22.
36. Crews Of Transport are any person who due to the nature of its work must be in the means of transport and come along with the means of transport.
37. Passengers are any person who crosses the border area of the Free Zone by using the means of transport but not the crew of the Carrier and not the Passenger Limit.
38. Dagangan goods are goods which according to type, nature and number are not reasonable for personal use, to be sold, sample items, items that will be used as raw materials or helper materials for industry, and/or goods which will be used for purposes other than personal use.
39. Minister is the Finance Minister of the Republic of Indonesia.
40. Director General is Director General of Customs and Excise.
41. The subsequent Customs and Excise Officials are called Officials are the employees of the Directorate General of the Customs and Excise appointed in a particular office to carry out certain duties under the Kepabeanan Act.
42. The shipment of goods is goods sent through the postal organizer in accordance with the provisions of the laws in the post field.
43. Delivery Documents is a document of the delivery of goods between the sender of the goods with the postal organizer to send the recipients of the shipment to the recipient of the goods.
44. The Board of Entrepreneurship is the Home Office of the Free Trade Area and the Free Port.
BAB II
ARRIVAL AND DEPARTURE OF THE TRANSPORT MEANS
The First Part
The Arrival Of The Transport Means
Section 2
(1) The transport that means of its transport will come from:
a. outside Pabean Region;
B. Other Free Areas; or
c. Other premises within the Pabean Region, are required to submit notice of the Compulsory Arrival Plans to the Officials in any Pabean Office to be dislocated.
(2) The Liability of submitting the Carrier Arrivals Plan as referred to in paragraph (1) is required with the following terms:
a. for the means of transport by sea:
1) at least 24 (twenty-four) hours prior to the arrival of the carrier; or
2) before the arrival for the means of transport in terms of travel time less than 24 (twenty-four) hours.
B. For the transport by air, the slowest way before the arrival of the transport.
(3) The transport as referred to in paragraph (1), whose means of transport has a regularly scheduled arrival in a given period, is sufficient to submit the Scheduled Schedule to the Officials in each Office The customs will be slowed down before the arrival of the first transport in a particular schedule.
(4) The mandatory transport notifies any changes to:
a. (1), at least, at the time of the arrival of the carrier; or
B. The schedule for the arrival of the Carrier as referred to in verse (3), is the slowest at the time of the arrival of the first transport.
(5) Surrender of the notification as referred to in paragraph (1) and paragraph (2) does not apply to the means of the carrier coming through land.
(6) The manner of submission and delivery of the notice of the Arrival Plan for the Stewardship or Scheduled Arrival Schedule, as set forth in Appendix I which is not a part of the Cloud Service. They are separated from these ministers.
Article 3
(1) The transport as referred to in Section 2 of the paragraph (1) is required to submit the notice of Inward Manifestin Indonesian or English to the Acting Officer at the Customs Office.
(2) The obligation of submitting the notice of Inward Manifest as referred to in paragraph (1), for the means of the carrier through the sea and air applies the provisions as follows:
a. At the very least of the time before the demolition of the goods.
B. If there is no immediate demolition of the item:
1) at most 24 (twenty-four) hours of the arrival of the transport, for the means of transporting by sea; or
2) at most 8 (eight) hours since the arrival of the means of transport, for the means of transporting that through the air.
c. in the event of not being performed the activities of the dismantling of the goods, but will perform the loading activities of the goods, applicable provisions as follows:
1) most recently at the time before performing a loading of goods; or
2) in terms of loading is not immediately carried out, at most 24 (twenty-four) hours since arrival for the means of transport by sea and at most 8 (eight) hours since arrival for the means of transport by air.
(3) Liability to submit notice of Inward Manifest as referred to in paragraph (1) for the means of transport by land, at most at the time of the arrival of the carrier.
(4) Pabean notification of Inward Manifestas referred to in paragraph (1) is made in detail in the posts and grouped separately based on the group of goods.
(5) The submission of the notification submission as referred to in paragraph (1) is excluded for the means of transport that does not perform the dismantling and loading of the goods, in terms of:
a. the means of the carrier or the lego anchor the longest 24 (twenty-four) hours of arrival for the means of transport by sea; or
B. The transport means to land at most eight hours since arrival for the means of transport by air.
(6) In addition to the Inward Manifest noticeas referred to in paragraph (1), the Transport as referred to in Section 2paragraph (1) is required to pass a notice regarding:
a. List of passengers and/or crew members of the Carrier;
B. List of supplies for transport;
c. List of supplies/inventory of transport means;
D. Stowage Plan or Bay Plan for the means of transporting by sea;
e. list of firearms and ammunition; and
f. The list of drugs including narcotics used for medicinal purposes, in Indonesian or English that was done electronically or manually to the Customs Office, was at most at the time of the arrival of the transport.
(7) For the means of transport by air, the Passenger and/or Carrier-list as referred to in paragraph (6) of the letter a, submitted the longest before the arrival of the transport means.
(8) In the event of the Transport as referred to in Section 2paragraph (1) does not transport goods, the Transport is obliged to submit a nil notice.
(9) Inward Manifest as referred to in verse (1) which has been accepted and got the number and date of registration at the Customs Office is the approval of the demolition of the goods.
(10) The order of submission and the Pabean Notice of Notices are Inward Manifestexecuted in accordance with the provisions of Appendix II which are an inseparable part of the Ministerial Regulation. Here.
Section 4
(1) The transport or other responsible party of the goods may apply for an improvement against Inward Manifest which has obtained the number and date of registration in the event:
a. error regarding number, brand, size and type of packaging and/or container;
B. error regarding the number of packaging and/or the container and the amount of bulk goods;
c. required merging of multiple posts into one post, on condition:
1) the Inward Manifestpost which has obtained the number and date of the registration to be combined comes from Inward Manifestwho has obtained the same number and registration date;
2) the name and address of the shipper/supplier, consignee, notify address/notify party, and the loading port must be equal to each post to be combined; and
3) has published revision Bill of Lading/Airway Bill;
D. a consignee and/or notify party error on the manifest; and/or
e. There was another data error or changes to the Inward Manifestpost.
(2) The improvements to the Inward Manifest as referred to in paragraph (1), can be done as long as can be proven with supporting documents.
(3) The remediation of Inward Manifest as referred to in paragraph (1) is exercised with the approval of the Chief Office of the Pabean Office or the designated official.
(4) In terms of further details on the Inward Manifestpost which has obtained the number and registration date of the submitted consolidates, transport or other parties responsible for items may apply for an improvement against Inward Manifest which has obtained the number and date of registration without the approval of the Pabean Office Chief or the designated official.
(5) The transport or other responsible for the barangyang submitting the fix of Inward Manifest as referred to in paragraph (1) and the paragraph (4) is responsible for the resulting submission of the fix. That.
(6) The order of correcting Inward Manifestas referred to in paragraph (1) and paragraph (4) are executed in accordance with the provisions of Appendix III which are an inseparable part of the Regulation (s). This minister.
Second Part
The Departure Of The Transport Means
Section 5
(1) The transport that means its transport will depart from the Free Area to:
a. to outside the Pabean Region;
B. to any other Free Area; or
c. elsewhere in the Pabean Region, must submit a notice of Outward Manifestin Indonesian or English to the Officials in the Customs Office.
(2) The obligation of submitting the notice of Outward Manifestas referred to in paragraph (1), is carried out the slowest before departure of the transport means.
(3) Outward Manifestas referred to in paragraph (1) is made in detail in the posts as well as grouped separately based on the group of goods.
(4) The transport that means the transport will depart from the Free Area as referred to in paragraph (1) by not transporting goods, is required to submit nil notice.
(5) The submission of the notification submission as referred to in paragraph (1) is excluded for the means of transport that does not perform the dismantling and loading of the goods, in terms of:
a. the means of the carrier or the lego anchor the longest 24 (twenty-four) hours of arrival for the means of transport by sea; or
B. The transport means to land at most eight hours since arrival for the means of transport by air.
(6) Outward Manifest as referred to in verse (1) which has been accepted and received the number and date of registration at the Customs Office is the departure of the carrier's departure.
(7) The submission of the Pabean Notice and Notices Outward Manifestis carried out in accordance with the provisions of Appendix IV which is an inseparable part of the Regulation. This minister.
Section 6
(1) The transport or other responsible party of the goods may apply for an improvement against Outward Manifest which has obtained the number and date of registration.
(2) The improvements to Outward Manifest as referred to in paragraph (1), can be done as long as can be proven by supporting documents.
(3) The remediation of Outward Manifest as referred to in paragraph (1) is exercised with the approval of the Chief Office of the Pabean Office or the designated official.
(4) The transport or other party responsible for the item must apply for the repair of Outward Manifestwhich has obtained the number and date of the registration in case there is a Outward Manifestdata that must be performed Repairs.
(5) The Outward Manifest Fixesas referred to in paragraph (1) include:
a. adding the Outward Manifest post, in terms of the Outward Manifest data that has been submitted to the Customs Office there is an unannounced post;
B. The Outward Manifestpost, in terms of data Outward Manifest which has been submitted to the Customs Office is a post that the entire party of its goods are not so loaded on the transport means;
c. dismissal of the Outward Manifestpost, in the event of the manifes post as referred to in Section 5 of the paragraph (3) is party of the consolidation item; and/or
D. " Outward Manifestdata change, in terms of Outward Manifest data needed to be changed.
(6) The repair submission as referred to in paragraph (1) carried out the longest 72 (seventy-two) hours of the time since Outward Manifestwas registered in the Customs Office.
(7) For the benefit of completeness and accuracy of the data, the Director General or the appointed official may provide the term exception as referred to in paragraph (6).
(8) The process of correcting Outward Manifestis carried out in accordance with the provisions as described in Appendix V which is an inseparable part of the Regulation of this Minister.
Third Part
Handover Customs Notice Of Freight Transport, Closing Of The Manifes Post, And The Cancellation Of The Freight Transport Customs Notice
Section 7
The submission of the notice as referred to in Article 2 of the paragraph (1), Section 3 of the paragraph (1), and Article 5 of the paragraph (1) is performed:
a. through the electronic data exchange system, for the Customs Office implementing the PDEKepabeanan;
B. through the Electronic Data Management System, for the Customs Office implementing the data exchange system with the Electronic Data Saving Media; or
c. with written on the form, for the Customs Office in addition to as referred to in the letters a and the letters.
Section 8
(1) To theInward Manifestpost is done closing by listing the number and date of the Pabean Notice registration or another document used for the completion of the Customs Liability.
(2) Against the Outward Manifestpost performed a reconciliation with the Pabean Notices or other documents used for the expenditure of goods from the Free Area.
(3) Closing the Inward Manifestpost as referred to in paragraph (1) and the reconciliation of the Outward Manifestpost as referred to in paragraph (2) may be done manually or electronically.
Section 9
(1) The transport can apply for the cancellation of Inward Manifest and Outward Manifest that has got the number and date of registration.
(2) The cancellation as referred to in paragraph (1) is exercised with the consent of the Chief Office of the Pabean Office or the designated official.
BAB III
DEMOLITION, STOCKPILING, AND LOADING OF THE GOODS
The First Part
The demolition
Section 10
(1) The goods transported by the transport means as referred to in Section 2 of the paragraph (1), are required to be dismantled in the Pabean Region or may be unloaded elsewhere after receiving the Customs Office Head's permission.
(2) The dismantling of the goods as referred to in paragraph (1) can be done after Inward Manifest gets the number and date of registration as referred to in Article 3 of the paragraph (9).
(3) The demolition permit elsewhere by the Head of the Pabean Office as referred to in paragraph (1) is granted after obtaining the recommendation of the Region Governing Body.
(4) The Recommendations of the Area Company 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 as referred to in paragraph (1) is conducted by the customs supervision by the Official.
Section 11
The dismantling of the goods as referred to in Article 10 of the paragraph (1), can be done directly to the other transport means, in terms of goods:
a. have certain forms, properties, and characteristics which are not technically possible to be filled at polling stations; or
B. got a preliminary notification facility and has been getting approval of spending items.
Article 12
The dismantling of the goods as referred to in Article 10 of the verse (1) is liquid or gas-related items, can be done through pipelines connected from the means of transporting the ocean to the means of transport or hoarding place.
Section 13
Upon completion of the dismantling of the goods as referred to in Article 10 of the paragraph (1), the carrier must:
a. delivered a list of unloading containing the number of packaging, type of packaging, amount of bulk goods, and/or the amount of liquid or gas goods that have been dismantled, to the Officials in the Pabean Office of the demolition within the longest term of 24 (twenty-four) Times have been used since the completion of the demolition;
B. make news of a handover event that is filled in polling stations or other places that are treated the same as the polling stations, and handing over the news of the handover event to the Acting Office in the Customs Office in case of hoarding.
Section 14
(1) In terms of the means of the carrier in a state of emergency, the transport can unload the goods first, and it is mandatory:
a. reported the state of emergency on the first occasion to the nearest Customs Office, using the available communication tools;
B. Surrender the Pabean Notice of the goods which were transported to the nearest Customs Office in the longest term of 72 (seventy-two) hours after the demolition; and
c. report with immediate amount of items that have been dismantled to the nearest Customs Office.
(2) Against the disassembled goods as referred to in paragraph (1) is conducted by customs supervision and is made up of a report by the Official.
(3) The transport must make a report on the dismantling as it is referred to in paragraph (1).
Second Part
The handler of the Goods
Section 15
(1) The goods as referred to in Article 10 of the paragraph (1), while waiting for its exfoliation from the Pabean Region, can be hoarted at polling stations.
(2) In certain terms, the goods as referred to in Article 10 of the paragraph (1) may be subject to other places treated equal to the polling station after receiving the Customs Office Head's permission.
Article 16
Goods that have been notified to be removed from the Free Area, while waiting for the loader, can be hosed at polling stations or other places treated equal to the polling stations with the Customs Office Head's permission.
Article 17
The stockpiling elsewhere treated equal to the TPS as referred to in Article 15 of the paragraph (2) or in Article 16 is given in terms of:
a. the nature of such goods is such that it cannot be filled at polling stations;
B. such items cannot be hoarding at polling stations because there are technical constraints;
c. occurring congesti stated in writing by the TPS entrepreneur; or
D. items cannot be hoarled at the polls due to an emergency.
Section 18
(1) Over the stockpiling of the goods as referred to in Article 15 and Section 16 is conducted by customs supervision and is made up of a stockpile report.
(2) The order of the stockpiling in other places as referred to in Section 15 of the paragraph (2) and Section 16 is exercised in accordance with the provisions of Appendix VI which are an inseparable part of the The rules of this minister.
Third Part
Loading of Goods To Be Issued from the Free Area
Section 19
(1) The handling of goods to be excluded from the Free Area into the means of the carrier is exercised upon receiving approval from the Official and/or computer systems of the service.
(2) The consent as referred to in paragraph (1), is provided after the study of the document and/or Physical Examination of the goods.
Article 20
(1) The incisions of goods to be issued from the Free Zone are mandatory in the Pabean Region or in certain matters may be loaded elsewhere with the Customs Office Head's permission.
(2) A loading permit elsewhere by the Head of the Pabean Office as referred to in paragraph (1) is granted after obtaining the recommendation of the Region Governing Body.
BAB IV
THE PROVISION OF INCOME AND EXPENSES
TO AND OF THE FREE REGION
Section 21
(1) The issuer and expenditure of goods to and from the Free Area can only be carried out by employers who have obtained the business permit of the Region Governing Body.
(2) Employers as referred to in paragraph (1) can only include goods to the Free Region from outside the Pabean Region in connection with its business activities.
(3) The Head of the Pabean Office or designated official may perform the fulfilment of the provisions as referred to in paragraph (2) under the business permit of the Region Enterprise Entity as referred to as paragraph (1) and the connection. with production activities or business activities.
(4) Revenue of consumption items for the needs of residents to the Free Region from outside the Customs Area, can only be done by employers who have obtained the business permit of the Region ' s Governing Body, in the number and type is set by the Board of Enterprise.
(5) The provision of consumption goods for the needs of the population to the Free Region from elsewhere in the Pabean Region is done in accordance with the provisions of the laws.
(6) The terms as referred to in paragraph (1) do not apply to the income and expenses of goods to and from the upper Free Area:
a. The foreign country's representative goods and its officials served in Indonesia on the basis of reciprocity;
B. The goods for international services and its officials are in charge in Indonesia;
c. gift submissions for the purpose of worship for public, charity, social, cultural, or for the benefit of a natural disaster relief;
D. items for the purposes of research and development of science;
e. Weapons, ammunition, military equipment and police force, including parts for defense and security purposes.
f. example items not to be traded;
G. the crate or any other packaging containing the corpse or the body ' s ashes;
h. moving goods;
i. Passenger's private property, Transporter Means, crossing the limit;
J. Delivery Items;
No, the drugs included using the government budget that is reserved for the benefit of the community;
I. Human therapy materials, blood clustering, and network-level materials;
M. equipment and materials used to prevent environmental pollution;
N. items by the central government or local government intended for general interest;
O. items for the purposes of sport entered by the parent of the national sports organization;
p. items for the purposes of museums, zoos, and other places such that are open to the public as well as goods for nature conservation;
Q. a science book; and
R. For the special needs of the blind and the other disabled.
(7) The issuer and expenditure of goods to and from the Free Area as referred to in paragraph (6) must be attached to the supporting documents that explain the intended item.
(8) The terms referred to in paragraph (7) are excluded for the inclusion and expenditure of the goods as referred to in paragraph (6) of the letter i and the letter j.
(9) The exceptions as referred to in paragraph (8) of the goods as referred to in paragraph (6) of the letter j are executed in accordance with the provisions of the inclusion and expenditure of the Delivery Goods to and from the Free Area.
BAB V
EXPENDITURE OF GOODS FROM THE CUSTOMS AREA
OR THE LAINATAS OF THE GOODS
THAT HAS FINISHED UNLOADED FROM THE TRANSPORT SARANAPENGLOAD
The First Part
The Purpose Of The Spending Of Goods From The Customs Area
Or The Other Place
Section 22
Goods as referred to in Section 10 of the paragraph (1) may be excluded from the Pabean Region or elsewhere as referred to in Section 15 of the paragraph (2) after the delivery of the Pabean Liability for:
a. entered into the Free Zone;
B. transported continuously or further transported;
c. transported to TPSdi other Pabean Region; or
D. issued back to outside the Customs Area.
Second Part
Expenditure of Goods from the Pabean Region or Other Places to be included in the Free Zone
Section 23
Spending on the items that have been done to the demolition as referred to in Section 10 of the paragraph (1) of the Pabean Region or elsewhere as referred to in Article 15 of the paragraph (2) with the aim of being entered into the Free Zone, apply provision as follows:
a. in terms of goods issued derived from outside the Pabean Region, it is mandatory to be delivered by using PPFTZ-01;
B. in terms of the goods issued derived from other Free Areas, the TPB, or the Special Economic Area is required to be delivered by using PPFTZ-02; or
c. In terms of goods issued from elsewhere in the Pabean Region, it is mandatory to be delivered using PPFTZ-03.
Section 24
The provisions of the obligation to deliver the Pabean Notice for the expenditure of the goods as referred to in Article 23, do not apply to:
a. Passenger and Crew's private items;
B. the personal items of the border crossing;
c. Any of the terms of the shipment; or
D. Certain items are set by the Director General.
Section 25
(1) PPFTZ-01 or PPFTZ-02 as referred to in Article 23 of the letter a or letter b, made by employers who will input goods to the Free Area or Employers Of Pabeanan Services (PPJK) based on complementary documents customs by counting its own customs duties, excise, and/or tax exempt.
(2) In terms of goods derived from TPB, PPFTZ-02 as referred to in Article 23 of the letter b is required to be attached to the Pabean Notices used to remove goods from the TPB destination of the Free Zone.
(3) In terms of goods coming from the Special Economic Area, the PPFTZ-02 as referred to in Article 23 of the letter b is required to be attached to the Pabean Notices used to issue goods from the Special Economic Area of the purpose Free Zone.
(4) In terms of goods coming from other Free Areas, the expenditure of goods from the Pabean Region or elsewhere as referred to in Article 15 of the paragraph (2) for inclusion in the Free Zone, using the PPFTZ-02 for expenses items from the Origin Free Area that have obtained the number and registration date of the Customs Office in the Origin Free Area.
Section 26
(1) PPFTZ-03 as referred to in Section 23 of the letter c, created by employers that include other places of origin in the Pabean Region to the Free Area based on invoices/sales invoices, packing lists, selling contracts buy, tax invoices and other complementary documents.
(2) Revenue of goods from elsewhere in the Pabean Region to the Free Region, as long as the provision of the PPN facilities is not levied, its supervision and administration is carried out by the Directorate General of Tax.
Section 27
(1) If at the time of expenditure of goods from the Pabean Region there is less difference (eksep) in PPFTZ-01, PPFTZ-02, or PPFTZ-03, the completion of the less goods is performed using the PPFTZ-01, PPFTZ-02, or The PPFTZ-03 was originally 60 (sixty) days counting from the date of the Letter of Goods Spending (SPPB).
(2) The order of goods expenditure of the Pabean Region is less (eksep) difference being implemented in accordance with the terms of Appendix VII that are an inseparable part of the Regulation of this Minister.
Third Part
Expenditure Of Goods From The Customs Area Or Any Other Place To Be Transported Continuously Or Further Transported
Section 28
(1) The goods as referred to in Article 10 of the paragraph (1) may be issued to be transported continuously or transported to the port or airport destination of the end of the freight transport as set forth in Bill of Lading, Airway Bill, or any other freight-transport agreement document.
(2) The port or airport destination of the end of freight as it is referred to in verse (1) is the port or airport that has obtained the permission of the Minister of Transportation.
(3) To be able to issue goods from the Pabean Region to be transported further, the Transport as referred to in Article 3 of the paragraph (1) relayed the customs documents of the Bill of Lading, Airway Bill, or the document Other goods transport agreements for goods to be transported to the Officials in the Customs Office.
(4) Spending of goods from the Pabean Region to be transported further is carried out after obtaining the Officials ' consent.
(5) The manner of the expenditure of goods to be transported continuously or transported is carried out in accordance with the provisions of Appendix VIII which are an inseparable part of the Regulation of this Minister.
Fourth Quarter
Expenditure Of Goods From The Customs Area Or Elsewhere To Be Transported To The TPSIn Other Customs Areas
Section 29
(1) The goods as referred to in Section 10 of the paragraph (1) may be issued to be transported to:
a. TPS in other Pabean Areas in the Free Zone;
B. TPS in other Pabean Areas in other Free Areas; or
C. The TPSdi customs area elsewhere in the Pabean Region.
(2) The goods spend as referred to in paragraph (1) is required to be delivered by using the BC 1.2 -FTZ.
(3) At the expense of the goods as referred to in paragraph (1) the letter c, which is the outside of the Pabean Region is required to submit the warranty of the amount of customs duties, excise, VAT, and the Income Tax of Section 22, to the Customs Office which oversee the Customs Area where the demolition of the goods.
(4) The expense of the goods as referred to in paragraph (1) of the letter a, is done in terms of:
a. items due to their nature requiring special means and storage infrastructure or buildup and are not available in a warehouse or buildup field in TPSasal;
B. storage or field of buildup of goods in place of origin of origin based on consideration of the Customs Office Head can be stagnation/congesti; or
c. force majeure (force majeure).
(5) The expense of the goods as referred to in paragraph (1) letter b and letter c, is done in terms of:
a. the owner of the goods (consignee) in the goods transport document as referred to in Article 10 of the paragraph (1) is a businessman who is in another Free Zone or elsewhere in the Pabean Region; and
B. no shipping or flight paths directly to other Free Areas or elsewhere in the Pabean Region without going through the Pabean Region in the Free Area.
(6) The order of goods spending to be transported to the TPS stockpile in other Pabean Areas as referred to in paragraph (1) is exercised in accordance with the provisions of the Impact of LampiranIX which is a part of which it is not They are separated from these ministers.
Fifth Part
Expenditure of Goods from the Pabean Region or Other Places to Be Issued Back to Outside The Pabean Region
Section 30
(1) The goods as referred to in Section 10 of the paragraph (1) are being able to be reissued outside of the Pabean Region in terms of such items as the Pabean Region's external origin item:
a. not appropriate to the ordered;
B. missend;
C. broken; or
D. As a result of a provision the Government should not be included in the Free Zone.
(2) Excluded from the provisions as referred to in paragraph (1), in terms of:
a. such goods are already removed from the Pabean Region with the purpose of being entered into the Free Zone; or
B. has been submitted PPFTZ-01 freight revenue to the Free Area and has done a physical examination of the goods with the results of the amount and/or type of goods not appropriate.
(3) Against the goods as referred to in paragraph (1) the letter d which has been notified by the PPFTZ-01 of the revenue of goods to the Free Zone, cannot be reissued to outside the Pabean Region if the laws of the Law Another set.
Section 31
(1) To conduct expenses back outside of the Pabean Region against goods as referred to in Section 10 of the paragraph (1), the businessman or the Transport must apply for a reimbursed return to outside Pabean Region in writing to the Head of the Customs Office by mentioning the reason and attaching supporting evidence.
(2) On the request as referred to in paragraph (1), the Head of the Customs Office may agree or refuse to grant the issuer return to outside the Pabean Region.
(3) In the event of a request as referred to in paragraph (2) approved, the respending of goods to outside the Customs Area is carried out in a manner:
a. delivery of PPFTZ-01 for the expenditure of goods from the Free Area by employers, in terms of PPFTZ-01 for the admission of such goods to the Free Area has been registered; or
B. The delivery of Outward Manifestby the carrier in terms of PPFTZ-01 for the admission of such goods to the Free Zone has not yet been registered.
(4) In the event of resettlement of goods to outside the Pabean Region is performed in a manner referred to in paragraph (3) the letter b, the reimbursed return of the Head of the Customs Office is the loading of the goods to the means Transport.
(5) In the event of a request as referred to in paragraph (1) rejected, the completion of the goods is made according to the provisions of the income of goods to the Free Area as set forth in this Minister's Regulation.
Sixth Part
Goods Expenditure of the Customs Area
For The Origin Of The Free Area Whose Embrace
Through Other Areas In The Customs Area
To Be Put Back In The Free Area
Section 32
Goods as referred to in Article 10 of the paragraph (1) of the Free Area whose insolvation shall be through elsewhere in the Pabean Region to be reincorporated into the Free Area shall apply as follows:
a. treated as the expense of goods originating from other Free Areas; and
B. using the same PPFTZ-02 at the time of expenditure of the Free Area.
BAB VI
GOODS INCOME TO THE CUSTOMS AREA OR
ANOTHER PLACE TO BE REMOVED FROM THE FREE REGION
The First Part
The customs notice Used
Section 33
(1) Against the goods to be entered into the Pabean Region or elsewhere to be issued from the Free Area applies the following terms as follows:
a. for goods to be issued from the Free Area to outside the Pabean Region or elsewhere in the Pabean Region using PPFTZ-01; or
B. for goods to be issued from the Free Area to the TPB, Special Economic Area, or other Free Area using PPFTZ-02.
(2) PPFTZ-0l in order of expenditure of goods from the Free Region to the outside of the Pabean Region as referred to in paragraph (1) letter a, made by employers based on customs compaction documents by counting its own customs to the outside It should be paid if the expense of the goods is imposed on the outside.
(3) PPFTZ-01 in order expenditure of goods from the Free Area to other places in the Customs Area as referred to in paragraph (1) letter a, made by employers based on customs compaction documents by counting its own duties enter, excise, and taxes that are supposed to be paid.
(4) PPFTZ-02 in order of expenditure of goods from the Free Area to TPB, Special Economic Area, or to the Other Free Area as referred to in paragraph (1) letter b, is made by employers based on the customs of customs documents.
(5) The PPFTZ-0l and the PPFTZ-02 as referred to in paragraph (1) are not required for the expenditure of the private goods of the Passenger, the Transporter Means, the boundary crossing, and the Delivery Item up to the customs value limit and/or the number of Certain.
(6) PPFTZ-01 and PPFTZ-02, as referred to in paragraph (1) are required to be attached to the Pabean Notices used at the time of the admission of goods to the Free Area.
(7) Goods to be issued from the Free Region to other places in the Pabean Region, TPB, Special Economic Area, or other Free Area, treated as goods originating from outside the Customs Area in terms of employers not Can:
a. Attaching a Pabean Notice is used on the time of admission of goods to the Free Zone; or
B. It proves by surpassing the supporting documents that the goods are free of the Free Area.
(8) Against the products of the Free Region production to be issued elsewhere in the Pabean Region, employers must attach the conversion of the use of goods or raw materials in the production process it does, in terms of goods Or the raw materials are from outside the Pabean Region.
(9) In terms of goods to be issued from the Free Area to outside the Pabean Region are goods of origin of the Free Area and/or other places within the Pabean Region and are goods that are levied duties on the outside, treated accordingly. The laws governing duties on the outside.
(10) The installation of goods to the Pabean Region or elsewhere to be excluded from the Free Zone with the aim of being reincorporated into the Free Area where other premises within the Pabean Region are executed in accordance with the terms of the IBM International Conference on Cloud. Revenue of goods to the Pabean Region to be issued to other Free Areas.
Second Part
Consolidation
Section 34
(1) Against goods to be issued from the Free Area to outside the Pabean Region, elsewhere in the Pabean Region, other Free Area, TPB, or Special Economic Area can be consolidated at polling stations or other places that be treated the same as TPS.
(2) Against the goods to be removed from the Free Area as referred to in paragraph (1) may be consolidated in regard to such goods have:
a. delivered PPFTZ-01 or PPFTZ-02; and
B. Getting the goods and services to the Cloud Service is not available for use with the Cloud Service.
(3) Against the consolidation of goods to be removed from the Free Area as referred to in paragraph (1), carried out stuffing.
(4) The supervision of stuffing as referred to in paragraph (3) is performed by the supervising officer stuffing based on PKB.
(5) the consolidator registration system and the consolidation of the goods to be issued from the Free Region in accordance with the provisions as set forth in Appendix X which is an inseparable part of the The rules of this minister.
Section 35
(1) The party that performs the consolidation as referred to in Article 34 of the paragraph (1) is the consolidator which is the entity that has received approval as the party consolidates goods from the Chief Office of the Customs Office.
(2) To obtain consent as a consolidator as referred to in paragraph (1), the businessman applied to the Head of the Pabean Office using the example of the format as set forth in the Annex XI which is part inseparable from the Regulation of this Minister.
(3) The approval as referred to in paragraph (1) is provided in terms of employers has met the requirements as follows:
a. host the bookkeeping and are willing to be audited by the Directorate General of Customs and Excise;
B. providing a working space for an inspector and an outside service officer;
c. Have a certified employee of the paeceanan published by the Board of Education and Financial Training (BPPK); and
D. have a place for the activities of stuffing following the means and its amenities.
Section 36
(1) Consolidator as referred to in Article 35 of the paragraph (1) notifies the consolidation of the goods to be issued from the Free Area within the PKB and present it to the loading Pabean Office.
(2) On the loading Pabean Office in its pausing service system using the Kepabeanan PDE system, the delivery of the PKB as referred to in paragraph (1) is performed using the Kepabeanan PDE system.
(3) On the loading Pabean Office which in the pausing service system does not use the Kepabeanan PDE system, the delivery of the PKB as referred to in paragraph (1) is performed using the writing on the form.
(4) The PKB as referred to in paragraph (1) is printed according to the following:
a. 1 (one) sheet for each of the entrepreneurs;
B. 1 (one) sheet for consolidator;
C. 1 (one) sheet for TPS entrepreneurs;
D. 1 (one) sheet for the Transport;
e. 1 (one) sheet for the loading Pabean Office.
(5) The PKB data print results that have acquired the number and date of the registration are:
a. the loading of the goods to the outside of the Free Zone; and/or
B. documents that function as:
1. The approval of the expenditure of goods from the TPS to be transported to the Pabean Region where the loading of goods, in terms of consolidation is performed at polling stations outside the Customs Area where loading the goods to the top of the carrier is going beyond the Free Zone;
2. The protection of freight of goods from the TPS to the Pabean Region where the loading of goods; and
3. The approval of the admission of goods to the Pabean Region where the loading of goods to the top of the transport will be out of the Free Area.
Third Part
Expenditure Of Goods From The Free Area To The Other Place
In The Customs Area For A Specific Purpose
Within A Certain Term
Section 37
(1) Customs origin of the Pabean Region may be issued for a specific purpose within a given term of the Free Area to another in the Pabean Region after receiving permission from the Head of the Customs Office.
(2) The goods spend as referred to in paragraph (1), may only be done by employers against goods related to their business activities or equipment for:
a. the production interests or work of the infrastructure project;
B. the purpose of repair, work, testing, or calibration; and/or
c. Commercial or demonstration purposes.
(3) Against the expense of the goods as referred to in paragraph (2) of the letter a, the businessman is mandatory:
a. pay customs by 2% (two percent) for each month or part of the month, multiplied by the number of months of the expense, multiplied by the amount of the incoming customs that should be paid; and
B. Handing out assurances of the difference between the import duties that should be paid in addition to the PPN, and the Income Tax of Section 22.
C. (4) Against the expenditure of goods as referred to in paragraph (2) letter b and letter c, the businessman is obliged to submit a guarantee of the amount of duty that should be paid, coupled with the PPN, and the Income Tax of Section 22.
(5) Against the expenditure of goods as referred to in paragraph (1), the businessman is obliged to deliver the PPFTZ-01.
(6) The expense of the goods as referred to in paragraph (1) is given in the most prolonged 12 (twelve) months since the date of the PPFTZ-01.
(7) In terms of goods as referred to in paragraph (1) not reincorporated into the Free Region in the term as referred to in paragraph (6), the Chief of the Customs Office in the Free Area immediately thaws the guarantee as In fact, there is a 100% fine (100%) of duty, which should be paid.
(8) The order of the completion of the goods expenditure as referred to in paragraph (1) is exercised in accordance with the provisions as set forth in Annex XII which is an inseparable part of the Regulation of this Minister.
BAB VII
THE WAY OF THE CUSTOMS NOTIFICATION DELIVERY
Section 38
(1) The delivery of PPFTZ-01, PPFTZ-02, and/or PPFTZ-03 to the Customs Office which has implemented a Kepabeanan PDE system is carried out via PDE Kepabeanan system.
(2) PPFTZ-01, PPFTZ-02, and/or PPFTZ-03, customs supplementary documents and proof of customs payment of entry, excise, and tax or proof of duty payment outside, delivered to the Officials in the Customs Office of a place of income or expenditure of goods.
Section 39
The delivery of PPFTZ-01, PPFTZ-02, and PPFTZ-03 to the Customs Office, conducted for any revenue of goods after
Inward Manifest delivered by the Carrier get the number and date of registration.
Section 40
(1) Delivery of PPFTZ-01 for the Pabean Region outside purpose, delivered by employers to the Customs Office where loading with the provisions as follows:
a. Quickest 7 (7) days prior to the date of the estimated expense of goods from the Free Area to the outside of the Pabean Region and most shortly before being admitted to the Pabean Region;
B. of bulk goods loaded into the means of transport can be delivered by the businessman prior to the departure of the transport means;
(c) at least one (1) business days after the inspection of the shipment of goods from the Free Area on a measuring device. is set in the Free Zone.
(2) Delivery of PPFTZ-01 or PPFTZ-02 for destinations elsewhere in the Pabean Region, Other Free Areas, TPB, and Special Economic Area, delivered by employers to the Customs Office where loading before goods are entered into The customs area.
Section 41
(1) PPFTZ-01, PPFTZ-02, or PPFTZ-03 delivered via the Kepabeanan PDE system, the print results of PPFTZ-01, PPFTZ-02, or PPFTZ-03, and customs supplementary documents must be delivered to Officials in the Customs Office within the term:
a. 3 (three) business days after the date of the Physical Examination notice; or
a. 3 (3) business days after the date of the approval letter of the goods, in the event of not doing a Physical Examination.
(2) In terms of expenditure of goods from the Free Area to outside Pabean Region conducted Physical Examination, the print results of PPFTZ-01 and customs complementary documents must be delivered to the Officials in the Customs Office before the Examination Physical.
BAB VIII
CUSTOMS INSPECTION
Section 42
(1) Against goods entered into the Free Area from outside the Pabean Region, another Free Area, TPB, or Special Economic Area is conducted research documents.
(2) In certain respects, against goods entered into the Free Area from outside the Pabean Region, another Free Area, the TPB, or Special Economic Area can be conducted a Physical Examination.
Section 43
(1) Against goods to be issued from the Free Area to outside the Pabean Region, another Free Area, the TPB, or Special Economic Area carried out document research.
(2) In certain respects, the barangyang shall be issued from the Free Area to the outside of the Pabean Region, another Free Area, the TPB, or the Special Economic Area can be conducted a Physical Examination.
(3) Against goods to be issued from the Free Area to other places within the Customs Area carried out customs checks.
(4) customs checks as referred to in paragraph (3) include document research and Physical Examination.
(5) customs checks as referred to in verse (4) are performed selectively.
First Part
Document Research
Section 44
(1) The research of the document as referred to in Article 42 of the paragraph (1) and Article 43 of the paragraph (1) is performed by the Acting Officer and/or through the service computer system.
(2) The research of documents through a service computer system is conducted to ensure the completeness of the filling of PPFTZ-01 and PPFTZ-02.
(3) Document research by Officials is conducted to ensure that the PPFTZ-01 and PPFTZ-02 are notified correctly and the mandatory customs complementary documents have been in accordance with the specified conditions.
(4) The research of the document by the Official as referred to in paragraph (3) is a follow-up to the document's research results through the service computer system as referred to in paragraph (2).
(5) Based on the results of the research as referred to in paragraph (4), the Official conducts the tariff designation and/or the customs value as well as the import of the import duties.
(6) Officials are solely responsible for the designation of the tariff and/or the customs value as well as the import of duties as referred to in the paragraph (5).
(7) For admission of goods to the Free Region from elsewhere in the Pabean Region, excluded from the research of the document as referred to in paragraph (1).
(8) The rate and/or customs value as well as the import duties, as referred to in the paragraph (5) are performed under the terms of the law in the field of kepabeanan.
Second Part
Physical Examination
Section 45
Against goods entered into the Free Area or will be excluded from the Free Area, excluding items entered into the Free Area from elsewhere in the Customs Area, can be conducted a Fiscal Check by the Officials.
Article 46
Physical examination of the inclusion of goods to the Free Area from outside the Customs Area, other Free Areas, Special Economic Area, and TPB is done in terms of:
a. Random checking; or
B. published Nota The Intelligence Results.
Article 47
(1) Physical examination of the expenditure of goods from the Free Area to outside Pabean Region is carried out in terms of:
a. items are subject to the outside;
B. import goods while originating from elsewhere in the Pabean Region;
c. The presence of information from the Directorate General of Tax; and/or
D. published Nota The Intelligence Results.
(2) Physical examination of the expenditure of goods from the Free Area of the TPB, Special Economic Area, or other Free Area is carried out in terms of publication Nota of Intelligence Results.
Section 48
Physical examination of the expenditure of goods from the Free Area to other places within the Customs Area is done in terms of:
a. PPFTZ-01 submitted by employers based on data in the Customs Office once incorporated goods into the Free Area from outside the Customs Area;
a. items are from outside the Pabean Region;
B. Entrepreneurs who cannot show documents from their suppliers to the Free Zone;
c. randomically checking; and/or
D. published Nota The Intelligence Results.
Section 49
(1) Employers issuing goods from the Free Area or insert goods into the Free Area conducted Physical Examination, mandatory:
a. preparing items for review;
B. present in a Physical Examination, in the most prolonged period of 3 (three) business days after the date of the Physical Examination date; and
c. in terms of the PPFTZ-01 or PPFTZ-02 delivered by using the Kepabeanan PDE system, submit:
1) the print results of PPFTZ-01 or PPFTZ-02, and customs complementary documents;
2) The Pabean, Excise, and Tax (SSPCP) and/or Tax Deposits (SSPCP) Letters for the expenditure of goods from the Free Area by paying the import duties, VAT, Income Tax of Section 22, Excise, and/or duties to the outside;
(2) In terms of employers not meeting the provisions as referred to in paragraph (1), it can be conducted a Fisikby Examination of the risks and costs of employers.
(3) At the request of the businessman or its ruler, the term as referred to in paragraph (1) the letter b may be granted the most extended 2 (2) business days when concerned may provide a reason for the cause of not He can do a physical examination.
(4) For the implementation of the Fisikas referred to in paragraph (1), TPSmandatory employers provide the necessary technical assistance on the cost of the employers ' fees.
Third Part
Execution Of Physical Check
Section 50
(1) Physical Examination may be performed in the Pabean Region or elsewhere outside the Pabean Region with the permission of the Pabean Office Chief or designated official.
(2) In the case of a physical examination of the goods to be removed from the Free Area is done because it is set at random or published Nota of Intelligence Results, a Fisikate Examination in the Pabean Region.
(3) The approval of the Fiscal Examination elsewhere outside the Pabean Region is referred to in paragraph (1) as well as permission to stockpile goods in a warehouse or a stockpile of concerned businessmen.
(4) The manner of the accumulation of goods for a physical examination elsewhere outside the Pabean Region as referred to in paragraph (1) is executed in accordance with the provisions of the subject of Appendix XIII which are the part of the Cloud Service. which is not integral to the Regulation of the Minister of Finance.
Section 51
(1) Physical examination begins if the businessman or his power:
a. declare that goods entered into the Free Area or will be removed from the Free Area are ready to be checked;
B. have prepared an adequate labor force and Physical Examination equipment associated with the goods to be examined; and
c. have been present in the Physical Examination.
(2) The provisions as referred to in paragraph (1) are not enforced in terms of the Post Examination.
Section 52
(1) Physical examination is conducted based on the level of Physical Examination which includes a Fisik30% (thirty percent) rate and a Fisik100% (one hundred percent) rate of check.
(2) The physical examination level of 30% (thirty percent) as referred to in paragraph (1) is performed in the event of a physical examination of the Fisikspecified.
(3) A physical examination level of 100% (one hundred percent) as referred to in paragraph (1) is performed in terms of Physical Examination in addition to being randomly assigned.
Article 53
In terms of the goods to be performed with a Fisikin of bulk form, the provisions apply as follows:
a. Officials match packing list with manifes, counting the items from the draft ship, and/or calculate based on other measures of the size to ensure the weight or volume of the goods according to the one being notified; and
b. Officials take samples of items (sampling)at random over items entered into the Pabean Region if ordered in the examination instructions.
Section 54
(1) At the request of the businessman Fisikagainst of the goods packaged in a refrigerated container (refrigerated container) can be performed:
a. elsewhere outside the Pabean Region, in terms of goods shall be put into the Free Area; or
B. Through the container scanners.
(2) The Head of the Pabean Office or the appointed official conducting the research to decide where the Fisikas Examination is referred to in paragraph (1).
Section 55
(1) To know the amount of goods that are loading up to the transport means through the pipeline, there is an inspection at the time of loading or dismantling based on the measurement of the measuring device under the supervision of the Directorate General Bea and Excise.
(2) In terms of a pipeline or transmission network directly heading to outside the Customs Area of the Free Area or directly from outside the Pabean Region to the Free Region, the Fisikgoods Examination is based on the measurement results in place Last measurement in the Free Zone.
(3) Against the goods to be removed from the Free Area whose physical examination is conducted outside the Pabean Region must be carried out stuffing and sealing on containers or packaging of goods.
Section 56
Officials are responsible for the amount and type of goods that the Fisikdan Examination is responsible for not being responsible for any of the items that the Physical Examination does not.
Section 57
The provisions of the manner of document research and Fiscal Examination are executed in accordance with the provisions of the customs examination.
Fourth Quarter
Tariff Research And Customs Value
Section 58.
(1) For the fulfillment of the country ' s financial rights and the provisions of admission to the Free Area or the expenditure of the Free Area, Officials conduct research into the tariff and customs value notified.
(2) The research as referred to in paragraph (1) is completed in the most prolonged period of 30 (thirty) days from the Pabean Notice registration date.
(3) The provisions of the manner of research into the tariff and customs value as referred to in paragraph (1) are executed in accordance with the provisions of the tariff designation and the customs value.
BAB IX
THE COUNTING OF CUSTOMS, EXCISE, AND TAX
The First Part
The Customs Value
Section 59
(1) The customs value for the counting of import duties and taxes in order for the admission of goods from outside the Customs Region to the Free Zone is the transaction value of the goods concerned.
(2) The customs value for the import of duties and taxes in the order of admission of goods to the Free Area of the Other Free Area, the TPB, or Special Economic Area to the Free Region is the value of the pabeanon at the time of the Origin of the Regions Customs are incorporated into another Free Area, the TPB, or Special Economic Area.
(3) The customs value for the counting of the import duties and the Income Tax of Section 22 in order to spend goods from the Free Area is the value of the pabeanon when goods from outside the Pabean Region are incorporated into the Free Area as it is on verse (1) and paragraph (2).
(4) In terms of the value of the pabeanas referred to in paragraph (1) cannot be determined by the transaction value, the value of the pabeanditis hierarchically based on the value of the transaction of identical goods, the transaction value of similar goods, the method The deduction, computational or grammar method is reasonable and consistent.
(5) The terms of the grammar of the calculation of the value of the pabeanes are in accordance with the provisions of laws governing the designation of customs values.
Second Part
The Classification And Loading Of The Goods-in-Goods Rates
In Order Of Admission And Expenses
To And From The Free Area
Section 60
(1) Classification and loading of import duties for the calculation of import duties and taxes in order of income and expenditure to and from the Free Zone of the Guidelines on the Indonesian Book of Tarif (BTKI).
(2) In the event of a change in the rules governing the system of classification and the loading of different customs tariffs with the Indonesian Book of Tarif (BTKI), the provisions of the classification system change and The loading of customs tariffs is in question.
(3) The provisions of the classification system and the loading of customs tariffs apply at a time when the Pabean Notice gets the number and date of registration at the Customs Office.
Third Part
The Basic Calculation Of The State Levy
Section 61
(1) The basis of the state levy counting on the expenditure of goods or raw materials from outside the Pabean Region to elsewhere in the Pabean Region is as follows:
a. Import duties are calculated based on:
i. the classification and the customs value applicable at the time of the goods or raw materials are incorporated into the Free Zone;
ii. The burden that applies to the time of the PPFTZ-0l for the expenditure of goods from the Free Area to other places within the Pabean Region is registered.
B. Excise is calculated under the provisions of the laws of the Excise;
C. PPN is calculated based on the applicable tariffs multiplied by the sale price or reasonable market price in accordance with the laws in the taxation field;
D. The Income Tax of Section 22 is calculated based on the applicable tariff of the customs value coupled with the import duties at the time the goods or raw materials are incorporated into the Free Zone.
(2) The basis of the calculation of the country levies on the expenditure of goods or raw materials from outside the Customs Region to another Free Area is as follows:
a. Import duties are calculated based on:
i. the classification and the customs value applicable at the time of the goods or raw materials are incorporated into the Free Zone;
ii. The burden that applies to the time of the PPFTZ-0l for the expenditure of goods from the Free Area to other places within the Pabean Region is registered.
B. Excise is calculated under the provisions of the laws of the Excise;
C. PPN is calculated based on the applicable tariffs multiplied by the sale price or reasonable market price in accordance with the laws in the taxation field;
D. The Income Tax of Section 22 is calculated based on the applicable tariff of the customs value coupled with the import duties at the time the goods or raw materials are incorporated into the Free Zone.
(3) If the loading of the customs tariffs as referred to in paragraph (1) of the letter a for the raw materials higher than the charging of the customs tariffs for the product of the production of the Free Region, the import duties are calculated based on the charge of the tariff. The import duties of the Free Zone production are in effect when the PPFTZ-0l is registered and the customs value at the time of the income of the raw materials to the Free Zone.
Section 62
(1) import, duty, and/or administrative sanction of a fine is performed using the Pabean, Excise, and Tax (SSPCP) Letter and is attached to the PPFTZ-01, PPFTZ-02, or a letter of assignment.
(2) PPN payments are carried out using the Tax Deposit Letter (SSP).
Section 63
(1) The document used as a payment basis as referred to in Section 62 of the paragraph (1) of the Pabean Notice of the admission of goods to the Free Zone, the Pabean Notice of the expenditure of goods from the Region Free, Excise document, or letter of assignment.
(2) The form, content, and instructions of charging the Pabean, Excise, and Tax (SSPCP) filings in accordance with regulatory laws regarding the payment and receipt of the country's acceptance.
Section 64
(1) The payment of duty, and the Income Tax of Section 22 as referred to in Section 62 of the paragraph (1) is conducted by means of a cash or periodic payment.
(2) The customs payments to the outside, Excise, and the administrative sanction of the fine as referred to in Section 62paragraph (1) are conducted by means of a cash payment.
(3) The payment of duties, and the Income Tax Section of Section 22 is regularly given only to employers who:
a. including low risk categories;
B. the goods spending activities of the Free Region to other places within the Customs Area are regular and high frequency; and
c. give up bail.
(4) Cash payments as referred to in paragraph (1) are mandatory at most at the time the Pabean Notices are registered.
(5) periodic payments as referred to in paragraph (1) are mandatory at most times at each end of the month after the registration month of the PPFTZ-01, provided:
a. in the event the end of the month falls on a Sunday or an official holiday, the payment is made on the previous working day;
B. in the event the end of the month falls at the end of the budget year, the payment is made on the 20th, and if the date falls on a Sunday or a national holiday then the payment is made on the working day before that date.
(6) The use of the customs, Excise, and/or Tax Repayment of Section 22 as referred to in paragraph (1) that the payment is done in cash, using the Basic Value of Calculating Customs (NDPBM) specified by the Minister. It applies to the payment.
(7) The basis of PPN ' s imposition as referred to in Article 62 of the paragraph (2) is:
a. sale prices; or
B. Market prices are not in terms of the sale of goods.
(8) the Import Duties, Excise, and/or Income Taxes Section 22 as referred to in paragraph (1) that the payment is conducted periodically, using the Basic Value of Incoming Customs (NDPBM) set forth by the Minister that applies at the time the PPFTZ-01 for the expenditure of goods from the Free Area to other places within the Pabean Region get the number and date of registration.
(9) In order to obtain the ease of payment of duties, and the Income Tax Article 22 periodically, the businessman applied to the Chief Office of the Customs Office.
(10) Against the request as referred to in paragraph (9), the Pabean Office of the Head gives consent or a rejection of a request.
(11) In the event of a request as referred to in paragraph (9) received, the Head of the Customs Office published a decree.
(12) In the event of a request as referred to in paragraph (9) rejected, the Chief of the Customs Office informed the rejection by accompanied by reason of rejection.
(13) Employers who do not meet the periodic payment obligations as referred to in paragraph (5), in addition to the mandatory repayment of its obligations are imposed as well:
a. Administrative sanction is a fine as referred to in Article 10B of paragraph 6 of the Law No. 10 of 1995 on Kepabeanan as amended by Law No. 17 of 2006; and
B. the revocation of the periodic payment facility for and on behalf of the businessman in question for 6 (six) months counting from the due date.
Section 65
The order of the import duties, duties, duties, and/or Excise payments, as well as administrative sanctions, as well as administrative sanctions, performed in accordance with the provisions of the provisions of the payment method and the receipt of receipt of the receipt. country.
BAB XI
THE PROVISIONS OF THE BAN AND THE RESTRICTIONS
Section 66
(1) Goods affected by the ban, forbidden to:
a. entered into the Free Region from outside the Pabean Region; and
B. issued from the Free Area to outside the Customs Area.
(2) Revenue of goods from outside the Pabean Region to the Free Area has not yet enforced the restrictions provision, unless technical agencies are specifically passing on to the Minister to enforce the restrictions on which the restrictions are associated with:
a. the interest of consumer protection over goods circulated in the Free Area;
B. health;
C. security; and/or
D. Living environment.
(3) The delivery specifically as referred to in paragraph (2) is performed by the technical instance which will or has enacted the provisions of the restrictions elsewhere in the Pabean Region by passing the list of the following:
a. regulations regarding restrictions that are the basis for the enforcement of the provisions;
B. the interest of the provisions of the restriction provision as referred to in paragraph (2) letter a, letter b, letter c, and/or letter d;
c. type of goods;
D. the fare post matches the Indonesian Tarif Book of Kepabeanan Indonesia (BTKI); and
e. The type of permissions required.
(4) The Customs Service of the Pabean Region from the Free Area to other places in the Pabean Region is required to meet the restrictions set forth by technical agencies in terms of the admission of such goods from outside the Area. Customs to the Free Zone:
a. the limitation provision is not enforced; or
B. The provisions of the restrictions are imposed but obtain the exception of the technical instance or the instance obtaining the authority of the authority of the technical instance.
(5) The fulfillment of the provisions of the restrictions on the expenditure of the Customs Area from the Free Region to other places in the Customs Area is carried out by employers who are issuing goods from the Free Area.
(6) The supervision of the income and expenses of the prohibition and/or restrictions to and from the Free Zone is implemented under the provisions of the laws regarding the supervision of the import or export of the prohibition goods And/or restrictions.
(7) The fulfillment of the prohibition provisions and/or restrictions are performed by:
a. Indonesia National Single Window (INSW); or
B. Officials who handle the research of prohibition goods and/or restrictions.
BAB XII
IMPLEMENTATION OF GOODS AND EXPENSES
FROM AND TO THE CUSTOMS AREA
Section 67
(1) Spending of goods from the Customs Area to be included in the Free Zone is carried out after receiving approval from the Official and/or computer systems of the service.
(2) Instalation of goods to the Pabean Region to be excluded from the Free Zone is implemented after receiving approval from the Officials and/or the service computer system.
(3) Terms of expenditure of goods from the Pabean Region to be included into the Free Area are implemented as defined as the most beautiful of the XIVs Attachment, which is an integral part of the Regulation of the Minister.
(4) The order of admission of goods to the Pabean Region to be excluded from the Free Area is under the terms as set forth in the XVyang Attachment which is an inseparable part of the Regulation of this Minister.
BAB XIII
GOODS INCOME AND EXPENSES
IT IS A MOTOR VEHICLE
The First Part
Income, Spending And ReSpending
Motor Vehicle
Section 68
(1) The installation of a motor vehicle to the Free Area can be carried out from:
a. outside Pabean Region;
B. Binding Place Of The Hoarding;
C. Other Free Areas;
D. Special Economic Area; or
e. Other place in the Pabean Region.
(2) The number and type of motor vehicles entered from outside the Pabean Region to the Free Region is designated by the Area Enterprise Company.
(3) Motor vehicle spending can be done from the Free Area to:
a. outside Pabean Region;
B. Other Free Areas; or
c. other places within the Pabean Region.
(4) Against the expenditure of a motor vehicle as referred to in paragraph (3) of the letter c, applies to the following terms:
a. expenses only for motor vehicles of TPB origin, Special Economic Area, other places within the Pabean Region, or the output of the Free Region; and
B. Pabean Region's external motor vehicles cannot be excluded from the Free Area to other places within the Pabean Region.
(5) Against the Pabean Region external motor vehicle which has been entered into the Free Area prior to the enactment of this Minister Regulation, the provisions apply as referred to in paragraph (4) letter b.
(6) The installation of a motorized vehicle from outside the Pabean Region to the Free Area that does not meet the provisions as referred to in Article 21 of the paragraph (1), is required to be issued again outside the Pabean Region.
(7) The order of the motor vehicle respending as referred to in paragraph (5) is implemented in accordance with the provision of goods expenditure from the Free Area to the outside of the Pabean Region.
Section 69
(1) Against the income of motorized vehicles to the Free Area and the expenditure of motor vehicles from the Free Area to other places within the Pabean Region is carried out document research and Physical Examination.
(2) A physical examination of the goods is done over:
a. Motor vehicle revenue to the Free Zone; and
B. Motor vehicle expenditure from the Free Area to other places within the Pabean Region.
(3) The physical examination of the goods as referred to in paragraph (1) is conducted by the Official with a Fisik100% (a hundred percent) examination rate.
Second Part
Issuer Letter issuer
And Motor Vehicle Expenditure
Section 70
(1) Against the income of motorized vehicles to the Free Area conducted from outside the Customs Area, published SKPKB-01.
(2) Against the income of motorized vehicles to the Free Area conducted from TPB, published SKPKB-02A.
(3) Against the inclusion of motor vehicles to the Free Area conducted from other Free Areas, published SKPKB-02B.
(4) Against the inclusion of motor vehicles to the Free Area conducted from the Special Economic Area, published SKPKB-02C.
(5) Against the income of motorized vehicles to the Free Area conducted from elsewhere in the Customs Area, published SKPKB-03.
(6) Against the expenditure of motor vehicles carried out from the Free Area to other places within the Pabean Region, published Form FTZ.
(7) The shapes and contents of SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03, and FTZ Form using format examples as well as the most beautiful versions of an Attachment XVI, Appendix XVII, Appendix XVIII, Appendix XIX, Appendix XX, and Appendix XXI, which is an inseparable part of this Minister's Rule.
Article 71
SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03, and Form FTZ are published by the Chief Office of Pabean or the designated officials.
Section 72
(1) SKPKB-01 is published under the request of employers by attaching the PPFTZ-01 and the Goods Approval Letter.
(2) SKPKB-02A is published based on the request of employers by attaching PPFTZ-02 and the Goods Approval Letter.
(3) SKPKB-02B is published under the request of employers by attaching it:
a. PPFTZ-02;
B. Freight Expenses: and
C. SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C or SKPKB-03 published by the Customs Office are supervising the other Free Area.
(4) SKPKB-02C is published based on the request of the employers by attaching PPFTZ-02 and the Goods Approval Letter.
(5) SKPKB-03 is published based on the request of employers by attaching PPFTZ-03 and the Goods Spending Agreement.
(6) The FTZ Form is published under the request of employers by attaching the PPFTZ-01 and the Goods Approval Letter.
Article 73
(1) Each motor vehicle unit is published 1 (one) SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03 or Form FTZ.
(2) SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03, or FTZ Form are each created in a 5 (five) trap with the following perforations:
a. a piety sheet for entrepreneurs;
B. second and third sheets for the Indonesian Republic Police;
c. The fourth sheet for the Region ' s Governing Body; and
D. Fifth sheet for the Pabean Office.
(3) SKPKB-01 is made in F4-sized paper and is red with the coat of arms of the Ministry of Finance and the writing of the "Directorate General of Customs and Excise" over and over again is grey.
(4) SKPKB-02A is made in F4-sized paper and is yellow with the coat of arms of the Ministry of Finance and the writing of the "Directorate General of Customs and Excise" over and over again is grey.
(5) SKPKB-02B is made in F4-sized paper and is white with the coat of arms of the Ministry of Finance and the writing of the "Directorate General of Customs and Excise" over and over again is grey.
(6) SKPKB-02C is made in F4-sized paper and brown with the coat of arms of the Ministry of Finance and the writing of the "Directorate General of Customs and Excise" over and over again in grey.
(7) SKPKB-03 is made in F4-sized paper and is blue with the coat of arms of the Ministry of Finance and the writing of the "Directorate General of Customs and Excise" over and over again is grey.
(8) The FTZ Form is made in F4-sized paper and is green with the coat of arms of the Ministry of Finance and the writing of the "Directorate General of Customs and Excise" over and over again is grey.
Section 74
(1) SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03, and Form FTZ are provided by the Directorate General of Customs and Excise.
(2) The Director General or the designated officer conducts oversight of the company SKPKB-01, SKPKB-02A, SKPKB-02B, SKPKB-02C, SKPKB-03, and the FTZ Form.
Third Part
Motor Vehicle Income And Expenditure To And From The Free Area As The Transport Means
Section 75
(1) Instalation of the means of transport from elsewhere in the Pabean Region to the Free Region with the aim of being reissued from the Free Area to other places within the Customs Area, and the reexpenditure of the carrier means of place of origin. other in the Pabean Region of the Free Area, excluded from the obligation:
a. delivery of PPFTZ-01, PPFTZ-02, or PPFTZ-03; and
B. publishing SKPKB-01, SKPKB-02B, SKPKB-03, or Form FTZ.
(2) The carrier (s) as referred to in paragraph (1) is a ground-transport motor vehicle used to transport goods and/or people from the Free Area to other places within the Pabean Region or other Free Area, and from elsewhere in the Pabean Region or other Free Area to the Free Area.
(3) The provisions as referred to in verse (1) are given in terms of motor vehicles as a means of the carrier having a motor vehicle registration of the Indonesian Republic Police elsewhere in the Customs Area.
BAB XIV
PASSENGER CARRIED GOODS
AND THE CREW MEANS THE CARRIER
The First Part
Scope
Section 76
(1) The goods brought by the Passenger and Crew A means of the Carrier, consisting of:
a. Your personal items or your personal belongings are the Carrier; and/or
B. Merchandise.
(2) Officials have the authority to assign items brought by the Passenger and the Means of the Carrier as a Dagangan Item.
Second Part
The Goods Carried By The Passenger
And The Crew Means The Transport From Outside The Customs Area
Into the Free Zone
Section 77
(1) Against the personal goods of the Withdrawal of excise goods brought from outside the Customs Area to the Free Region is granted exemption exemption, Excise, and no tax levied in order of imports for each adult with the most number:
a. 200 (two hundred) skarearets, 25 (twenty-five) cigar sticks, or 100 (one hundred) grams of sliced tobacco/other tobacco results; and
B. 1 (one) liter of drink contains ethyl alcohol.
(2) Against the personal goods of the Transporting Goods of excise goods brought from outside the Customs Area to the Free Zone, granted the release of customs, Excise, and non-tax levies in order to import the most Lots:
a. 40 (forty) skarearets, 10 (ten) cigar sticks, or 40 (forty) grams of sliced tobacco/other tobacco; and
B. 350 (three hundred and fifty) millilitres of alcohol contain ethyl alcohol.
(3) In terms of tobacco results as referred to in paragraph (1) the letter a or paragraph (2) of the letter a more than 1 (one) type, the release of customs, Excise, and non-tax levied in the order of the import is given the equivalent of the ratio The amount per type of tobacco.
(4) In the case of the personal goods of the Withdrawal or of personal property the Carrier exceeds the amount referred to in paragraph (1) or verse (2), for the excess of such excise goods is immediately destroyed by the Officer with or Without the eyes of the passengers or the crew members are concerned.
(5) Against the personal property of the Withdrawal or of the personal property of the Steward Crew that is brought from outside the Customs Area to the Free Zone other than the one in excise goods as referred to by paragraph (1) and the paragraph (2) is granted waive Bea entry.
Section 78
(1) Passengers and Crew Means Porters are required to notify the goods that are brought from outside the Customs Area to the Free Zone to the Officials.
(2) Notice as referred to in paragraph (1) is delivered orally with the means of Passengers Or Crew Of Means Of Transporting Red or Green Path.
(3) By selecting the Red Line Passenger or Crew Sarana Pengangkutnotifies that the Passenger or Crew of the Carrier is carrying the item in the form:
a. Private property of the passengers or private property of the Carrier is an excise goods which exceeds the amount given the exemption of customs, Excise, and non-tax revenue in the order of import;
B. animals, fish, and plants including products derived from animals, fish, and plants;
C. narcotics, psychotropic, precursors, drugs, firearms, weapons of wind, sharp weapons, ammunition, explosives, materials/publications of pornography;
D. money and/or other payment instruments in Rupiah or in foreign currency worth Rp100.000.00 (one hundred million rupiah) or more; and/or
e. Merchandise.
(4) By selecting a Passenger Green Line or Crew Means Carrier notifies that the Passenger or Crew of the Carrier does not carry the goods as referred to in verse (3).
(5) The Dagangan Goods carried by the Passenger and Crew Means Transporter was completed by the Passenger and Crew Means Transporter, the owner of the Dagangan or God's Goods owner, by using PPFTZ-01.
(6) The inclusion of the merchandise as referred to as paragraph (5) is resolved in accordance with the general provisions of income of goods from outside the Pabean Region to the Free Zone.
Third Part
The Merchandise Carried By The Passenger
And Crew Means Transport From Somewhere Else
In the Customs Area, Other Free Areas, TPB,
The Special Economic Area To The Free Area
Section 79
(1) Passengers and Crew Means Carriers are required to notify the Dagangan that it carries from elsewhere in the Pabean Region, another Free Area, TPB, Special Economic Area to the Free Area to the Official.
(2) The Dagangan Goods carried by the Passenger and Crew Means Transporter was completed by the Passenger and Crew Means Transporter, the owner of the Dagangan or God's Goods owner, by using PPFTZ-02 or PPFTZ-03.
(3) The inclusion of the merchandise as referred to as paragraph (2) is completed in accordance with the provisions of the income of goods from elsewhere in the Pabean Region, another Free Area, TPB, Special Economic Area to the Free Area.
Fourth Quarter
The Goods Carried By The Passenger
And The Crew Means The Transporter Of The Free Region
Out Of The Customs Area
Section 80
(1) Passengers and Crew Carriers are required to notify the goods that will be brought from the Free Area to the outside of the Pabean Region to the Officials in the event of goods are:
a. ban goods or export restrictions;
B. items are subject to the outside;
c. money and/or other payment instruments in Rupiah or in foreign currency worth Rp100.000.00 (one hundred million rupiah) or more;
D. items to be reincorporated into the Free Zone or other premises within the Pabean Region that are goods that are prohibited or restricted to imports;
e. temporary imported goods; and/or
f. Merchandise.
(2) The goods as referred to in paragraph (1) of the letter a, letter b, letter d, letter e, and the letter f are completed by the Passenger and Crew Means Transporter, the owner of the goods or its power, using the PPFTZ-01.
(3) The goods as referred to in paragraph (1) of the letter c are resolved in accordance with the applicable laws regarding the cash and other payment instruments.
(4) The goods spending as contemplated by paragraph (2) is completed in accordance with the provisions of the goods expenditure of the Free Area to the outside of the Pabean Region.
Fifth Part
The Goods Carried By The Passenger
And The Crew Means The Transporter Of The Free Region
Anywhere Else In The Customs Area, Other Free Areas, TPB, And Special Economic Area
Section 81
(1) Towards the private goods of the Passengers and personal belongings of the Transports Which Were Originally Taken To The Free Area from elsewhere in the Pabean Region, other Free Areas, the TPB, and the Special Economic Area and then brought back Elsewhere in the Customs Area, granted the release of customs duties and no tax levied in order to import.
(2) Towards the private goods of the Passengers and personal belongings of the Carrier that will be used during being elsewhere in the Pabean Region, other Free Areas, TPB, and the Special Economic Area and will be brought back in. When the passengers and crew members of the transports to the Free Zone were granted the release of customs duties and no tax levied in the order of import.
(3) In addition to the release of duties as referred to in paragraph (1) and verse (2), the release of the import duties is given to the private goods of the passengers and of the personal belongings of the Transporter Means up to the customs value and/or the amount Certain.
(4) Against the person ' s personal goods as referred to in paragraph (3) with the most FOB customs value of USD 250.00 (two hundred fifty US Dollars) per person or FOB USD 1,000.00 (thousand US Dollar) per family for each travel, given the exemption of customs entry and no tax levied in the order of imports.
(5) In terms of the private goods of the Passenger exceeding the customs value limit as referred to in verse (4), over the excess is levied duties and taxes in the order of imports.
(6) In addition to the release of customs duties and no tax levied in the order of imports as referred to in paragraph (4), against the private goods of the passengers which are the goods of the excise, given the release of customs, Excise and not levied taxes in order to import for each adult with the most number:
a. 200 (two hundred) skarearets, 25 (twenty-five) cigar sticks, or 100 (one hundred) grams of sliced tobacco/other tobacco results; and
B. 1 (one) liter of drink contains ethyl alcohol.
(7) Against the personal goods Means Porters to be excluded from the Free Zone elsewhere in the Pabean Region, Other Free Areas, TPB, and Special Economic Areas with the most FOB customs value USD 50,00 (five US Dollar) per person for each trip, given the exemption of customs entry and no tax levied in the order of imports.
(8) In the case of the personal belongings of the Transporter Crew of exceeding the customs value as referred to in verse (7), the excess is collected by customs duties and taxes in the order of imports.
(9) In addition to the release of customs duties and no tax levied in the order of imports as referred to in paragraph (7), against the personal goods of the Transporting Goods which are the goods of the excise, granted the release of customs, Excise and Goods. no tax levied in the order of imports with the most number:
a. 40 (forty) skarearets, 10 (ten) cigar sticks, or 40 (forty) grams of sliced tobacco/other tobacco; and
B. 350 (three hundred and fifty) millilitres of alcohol contain ethyl alcohol.
Section 82
(1) Passengers and Crew Means Carriers are obliged to notify the goods that will be brought from the Free Area to other areas of the Pabean Region, other Free Areas, TPB, and Special Economic Area to the Official.
(2) Notices as referred to in paragraph (1) are delivered orally by the way of the Passenger or Crew Selecting the Red Line or the green line.
(3) In the event of the Passenger or Crew Carriers chose the red course, Passenger or Crew Means Transport to inform that the Passenger or Crew of the Carrier is carrying the item:
a. Private goods of passengers or private goods. Your means of transport with customs value exceed the limits of the duty exemption granted and/or exceeding the amount of the excise goods provided by the exemption of customs and Excise; and/or
B. Merchandise.
(4) In the event of the Passenger or Crew Members choosing the green line, Passenger or Crew Members informed that the Passenger or Crew of the Carrier did not carry the goods as referred to in verse (3).
(5) The Dagangan Goods carried by the Passenger and Crew Means Transporter was completed by the Passenger and Crew Means Transporter, the owner of the Dagangan Goods or its ruler, by using the PPFTZ-01 or PPFTZ-02.
(6) Dagangan spending as referred to paragraph (3) letter b is resolved in accordance with the provisions of the goods expenditure of the Free Area to other places within the Pabean Region, other Free Areas, the TPB, and the Special Economic Area.
Sixth Part
Completion Of The Passenger Carried Items
And Crew Means The Carrier
Section 83
(1) Against the personal goods of the Passengers and the personal belongings of the Collector of the Service and taxes in the order of the import as referred to in Article 81 of the paragraph (5) and the paragraph (8), the official set the rate and the customs value.
(2) The rate of tariff and customs value as referred to in paragraph (1) is done by issuing the Customs, Excise, and/or Tax Repayment Letter (SPPBMCP).
(3) The manner of the completion of the goods, which the Passenger or Carrying Crew has been notified to the Acting as referred to in section 79 paragraph (1), and section 82 of the paragraph (1) shall be executed in accordance with the terms of the settlement. The imported goods were taken by the passengers and crew members of the transport.
(4) The order of the completion of the goods taken by the Passenger or Crew Carrier that has been notified to the Acting as referred to in Section 80 paragraph (1) is executed in accordance with the terms of the completion of the export goods. Passenger and crew are transporting the transport.
BAB XV
THE DELIVERY ITEM
The First Part
Shipment Of Goods And Freight Expenses
To And From The Free Area
Section 84
(1) The issuer and expenditure of the Delivery Goods to and from the Free Area is carried out through the postal organizer.
(2) The postal organizer as referred to in paragraph (1) is the services company of the designated postal service and the designated postal organizer.
(3) The organizer of the designated post as referred to in verse (2) is the postal organizer who is assigned the government to provide international services as set forth in the Universal Postal Union (UPU).
(4) In the case of the Delivery Item as referred to in paragraph (1) is the Goods and values exceeding FOB USD 1,500 (thousand five hundred US Dollars), Pabean Oblicity is completed by the businessman who has obtained the business permit of the Region Governing Body by using PPFTZ-01, PPFTZ-02, or PPFTZ-03.
(5) In terms of the management of PPFTZ-01, PPFTZ-02, or PPFTZ-03 as referred to in verse (4) is not done alone, the businessman has mastered it to the Businessman Employers of the Kepabeanan Services (PPJK).
Second Part
Submission And Receipt Of Submissions
To Or From The Carrier
Section 85
(1) Against the Received Shipment goods, the postal organizer as referred to in Section 84 of the paragraph (2) does further details of the post BC 1.1 for each recipient of the Delivery Item, by submitting BC 1.1 change without the approval of the Customs Office Head.
(2) In terms of further details of the BC 1.1 post as referred to in paragraph (1) submitted by the designated postal organizer as referred to in Section 84 of the paragraph (3), the least delivered BC 1.1 must contain data element:
a. Cruise number/flight;
B. destination port/bongkar;
c. number Bill of Lading/Air Way Bill, filled with the amount of the Delivery Goods;
D. order number;
e. number and date Bill of Lading/Air Way Bill, filled with the identity number of the Delivery Goods;
f. the number and the packaging/petit brand;
G. Packaging/petit seal number;
h. number and type of packaging/petit;
i. dirty weight (brutto);
J. the signature and clear name of the Transport, filled with the signature and clear name of the Designate Post Organizer.
(3) At the request of the BC 1.1 postal change as referred to in paragraph (1) and paragraph (2), the official handling of the manifes administration carried out the change of post BC 1.1.
Third Part
Customs Delivery Service expenditure outside the customs area
From the Customs Area to Be Included to the Free Area
Section 86
(1) Against the Goods of a shipment of excise goods that are included from outside the Pabean Region to the Free Zone granted the duty exemption, Excise, and taxes in order to import for each recipient's address with the most number Lots:
a. 40 (forty) skarearets, 10 (ten) cigar sticks, or 40 (forty) grams of sliced tobacco/other tobacco; and
B. 350 (three hundred and fifty) millilitres of drink containing ethyl alcohol.
(2) In terms of tobacco results as referred to paragraph (1) of the letter a more than 1 (one) type, the release of customs and Excise is given the equivalent of the sum of the amount per type of tobacco.
(3) In the event of a shipment of goods exceeding the amount referred to in paragraph (1), over the excess of such excise goods is directly annihilated by the Official with or without the witness of the postal organizer in question.
(4) Against the Goods of Deliverables from outside the Customs Area to the Free Area other than the excise goods as referred to a paragraph (1) is granted the release of the import duties.
Section 87
(1) Against any shipment of goods to be issued from the Pabean Region or elsewhere as referred to in Article 15 of the paragraph (2) for inclusion in the Free Zone, the postal organizer as referred to in Section 84 of the paragraph (2) Send to the service that is responsible for the delivery of the Cloud Service, and to provide the services to the IBM Cloud Service.
a. delivery type;
B. mail identity number;
c. country of origin;
D. dirty weight;
e. delivery fee;
f. insurance, if any;
G. items price;
h. currency;
i. items type description;
J. HS number, if any;
No, sender name;
I. sender address;
M. recipient name;
N. recipient addresses;
O. recipient phone number, if any; and
p. Delivery office delivery office, if any.
(2) Excluded from the provisions as referred to in paragraph (1) of the Deliverable Goods sent by the host of the designated postal code referred to in Section 84 of the paragraph (3), in order:
a. post card and mail which only contains personal messages;
B. literature for the tuna netra;
c. print items whose value does not exceed the value that a duty exemption is entered; or
D. The small bundle (the letter contains items) up to 2 (two) kilograms whose value does not exceed the value of the release of the import duties, which the delivery is not accompanied by the CN-22/CN-23 postal document.
(3) of the Delivery Item as referred to in paragraph (2) that will be issued from the Pabean Region or elsewhere as referred to in Article 15 of the paragraph (2) for inclusion in the Free Zone, the designated postal organizer as referred to in Section 84 of the paragraph (3) must submit it to the Acting Officer who handles the Service of the Delivery of the Goods.
(4) The delivery of the postal document CN-22/CN-23 or the Goods Delivery Document as referred to in paragraph (1) may be performed before or after the Shipment Shipment in TPSor elsewhere as referred to in Article 15 verse (2).
(5) (6) In regard to the post document CN-22/CN-23 or the Shipping Document delivered as referred to in paragraph (1), the Delivery Item is a item:
a. with the customs value exceeding FOB USD 1,500 (thousand five hundred US Dollar); and/or
B. Which is prohibited or limited to the import, the postal organizer tells the recipient of the Delivery Goods to deliver the PPFTZ-01 on the Prohibited Goods.
(7) Withdrawal Expenses from the Pabean Region to be included in the Free Zone as referred to in paragraph (5) letter a and letter b, exercised in accordance with the Pabean Region's external origin goods expenditure provision of the Pabean Region To be included in the Free Zone.
Section 88
(1) In respect of the post document CN-22/CN-23 or the Delivery Document delivered as referred to in Section 87 of the paragraph (1), the Delivery Item is the item:
a. with the customs value of most FOB USD 1,500 (thousand five hundred US Dollar); and/or
B. which is not prohibited or restricted, carried out customs checks.
(2) Pabean examination as referred to in paragraph (1) includes Physical Examination and document research.
(3) Physical Examination of the Shipment Item as referred to in paragraph (2) is performed in the case of:
a. Random checking; or
B. published Nota The Intelligence Results.
(4) Physical Examination of the Shipment Item as referred to in paragraph (2) is performed:
a. with electronic scanner tools; and/or
B. By the officials who are handling the delivery of the goods.
(5) Physical Examination by an Officer as referred to in paragraph (4) the letter b is performed in regards to:
a. based on the display of electronic scanners, document research, or other information there is a suspicion that:
1. quantity and/or type of items not in accordance with the description set forth in the postal document of CN-22/CN-23 or the Goods Delivery Document; and
2. Those items are worth more than the limit of the customs value as it is in paragraph (1) the letter a and/or are prohibited or restricted goods;
B. the description of the number of items, types of goods, and/or customs value listed in the postal document-22/CN-23 or the Delivery Document is unclear, or is not listed in any other complementary document that accompanies the Delivery Item; and/or
c. on the Customs Office is not available any electronic scanners or electronic scanner devices in broken conditions.
(6) A physical examination as referred to in verse (4) is carried out by being witnessed by the organizer of the concerned post.
Section 89
(1) Against the Deliverables which have been delivered to the Officer handling the Service of Goods as referred to in Section 87 of the paragraph (3), the examination is conducted via an electronic scanner by the Acting Officer The Delivery Service.
(2) In the event based on the electronic scanners view as referred to in paragraph (1) there is no strong suggestion that the Delivery Item is:
a. not to meet the criteria of the Delivery Items as set forth in Section 87 of the paragraph (2); and/or
B. It is prohibited or restricted, the official handling of the Service Delivery Service provides the approval of the expenses.
(3) In the event based on the electronic scanners view as referred to in paragraph (1) there is a strong assumption that the Delivery Item is:
a. not to meet the criteria of the Delivery Items as set forth in Section 87 of the paragraph (2); and/or
B. Whether or not you are not a member of the Cloud Service, it is prohibited or restricted, the items are settled in the case of a shipment of CN-22/CN-23 documents as referred to in Article 87 of the paragraph (1).
Section 90
(1) In the event of the Delivery Item as referred to in Section 87 of the paragraph (1) or paragraph (2):
a. its value does not exceed the customs value limit as referred to in Article 88 of the paragraph (1); and
B. It is not a non-permanent, non-permanent, non-permanent, non-permanent, non-permanent, non-permanent, non-permanent, non-permanent, non-production, or non-production
(2) Officials who handle the Service for the Delivery of Goods and Services, as set forth in the Pabean Record Book by using the example of the format as set forth in the XXII Attachment is an inseparable part of this Minister's Rule.
Fourth Quarter
Other Place Of Origin Delivery Items
In the Customs Area and Other Free Areas
From The Customs Area To Be Included In The Free Area
Section 91
(1) Spending of Resettlement Items from elsewhere in the Pabean Region and other Free Areas of the Pabean Region to be entered into the Free Zone after obtaining the consent of the Officer handling the Service for the Delivery of the Program Sign a tag on the delivery package.
(2) Officials who handle the Freight Service record issuer approval of the goods as referred to in paragraph (1) in the Pabean Record Book as referred to in Section 90 of the paragraph (2).
(3) In the event of a shipment of goods with a customs value exceeding FOB USD 1,500 (thousand five hundred US Dollars), the Delivery Item is completed by the recipient of the goods by delivering:
a. PPFTZ-02 is used for the expenditure of the Delivery Goods from other Free Areas that have acquired the number and date of registration, for shipment goods derived from other Free Areas;
B. PPFTZ-03, for Cash Delivery, which is from elsewhere in the Pabean Region.
Fifth Part
Delivery Of Delivery Items To The Customs Area
To Be Excluded From The Free Region To Other Places
In the Customs Area
Section 92.
(1) Against the Issuer goods to be issued from the Free Area elsewhere in the Pabean Region, granted the exemption of customs entry and no tax levied in order of imports with the customs value of the most FOB USD 50,00 (five ($USD) for each person per shipment.
(2) entry and taxes in the order of import of the goods which exceed the limits of the customs value as referred to in paragraph (1), are executed in accordance with the provisions of the Delivery Service.
Section 93
(1) Against the Withdrawal Items that will be issued from the Free Zone to another place in the Pabean Region through the Compulsory Postal Organizers are notified by the sender of the Delivery Service to the Officer through the posting of the post as referred to in Article 84 of the paragraph (2).
(2) Notice as referred to in paragraph (1) is done by delivering:
a. PPFTZ-01, in terms of the Kshipment Goods constitutes goods with a customs value exceeding FOB USD 1,500 (one thousand five hundred US Dollar); or
B. Goods Delivery Documents, in terms of goods with the customs value of the most FOB USD 1,500 (thousand five hundred US dollars).
(3) The completion of the shipment from the Pabean Region to another location in the Pabean Region by using the PPFTZ-01 as referred to in paragraph (2) letter a, executed in accordance with the terms of the expense of the goods of Free Area to elsewhere in the Pabean Region.
(4) Of the notice as referred to in paragraph (2) of the letter b, the Official conducts a customs examination.
(5) customs checks as referred to in paragraph (4) include Physical Examination and document research.
(6) Physical Examination of the Shipment Item as referred to in paragraph (5) is performed:
a. with electronic scanner tools; and/or
B. By the officials who are handling the delivery of the goods.
(7) Physical examination by the Official as referred to in paragraph (6) the letter b is performed in terms of:
a. based on the display of electronic scanners, document research, or other information there is a suspicion that:
1. quantity and/or type of items not in accordance with the description set forth in the Goods Delivery Document; and
2. Such goods exceed the limits of the customs value provided by the exemption of customs waits and/or are goods that are prohibited or restricted to imports;
B. the description of the number of items, types of goods, and/or customs value listed in the Item Delivery Document is unclear, or not listed in any other complementary document that accompanies the Delivery Item; and/or
c. on the Customs Office is not available any electronic scanners or electronic scanner devices in broken conditions.
(8) A physical examination as referred to in paragraph (6) is carried out by being witnessed by the organizer of the concerned post.
Section 94
(1) In the event of the Deliverables that the Delivery Document has delivered as referred to in Section 93 of the paragraph (2) letter b:
a. is not a restricted or restricted item; or
B. It is prohibited or restricted that has been met with restrictions or restrictions, and the value of the goods exceeds the customs value that is granted duty exemption as referred to in Article 92, the Acting Officer. The Services are subject to the terms and terms of this Service and the terms of this Service and the applicable Service.
(2) The rate of tariff and customs value as referred to in paragraph (1) is done by issuing the Customs, Excise, and/or Tax Repayment Letter (SPPBMCP).
(3) Against the published SPPBMCP as referred to in paragraph (2), the Acting Officer who handles the Service of the Delivery of Goods publishes the Goods Agreement after:
a. The sender of the taxpayer paid off the import duties, taxes in the order of import, and/or administrative sanction of the fine; or
B. The delivery of a shipment of goods is a duty of duty, tax in order of import, and/or administrative sanction of a fine in matters of objection.
(4) In the case of the Delivery Item as referred to in paragraph (1) its value does not exceed the customs value of obtaining a duty exemption, the Acting Officer who handles the Service of the Delivery Service provides the consent of the goods with a Sign a tag on the delivery package.
(5) Officials who handle the Service of the Delivery Service record the issuer ' s approval of the goods as referred to in paragraph (3) in the Pabean Record Book as referred to in Section 90 of the paragraph (2).
Sixth Part
Delivery Of Delivery Items To The Customs Area
To Be Removed From The Free Region
To Other Free Areas
Section 95
(1) Against the Withdrawal Items that will be issued from the Free Zone to the other Free Region are required to be notified by the sender of the Delivery of the Service to the Officer through the postal organizer as referred to in Section 84 of the paragraph (2) with use the Goods Delivery Document, which the data elements most contain:
a. delivery type;
B. mail identity number;
c. gross weight;
D. delivery fee;
e. insurance, if any;
f. items price;
G. items type description;
h. HS number, if any;
i. sender name;
J. sender address;
No, recipient name;
I. recipient addresses;
M. recipient phone number, if any; and
N. Delivery office delivery office, if any
(2) The Goods Delivery Document as referred to in paragraph (1) is a Pabean Notice.
(3) Based on the Goods Delivery Document as intended on paragraph (2), the Official conducts a customs check.
(4) customs checks as referred to in paragraph (3) meliwhites Physical Examination and document research.
(5) Physical Examination of the Shipment Item as referred to in paragraph (4) is done in terms of:
a. Random checking; or
B. published Nota The Intelligence Results.
(6) Physical Examination of the Shipment Item as referred to in paragraph (5) is performed:
a. with electronic scanner tools; and/or
B. By the officials who are handling the delivery of the goods.
(7) Physical examination by the Official as referred to in paragraph (6) the letter b is performed in terms of:
a. based on the display of electronic scanners, document research, or other information there is a suspicion that:
1. quantity and/or type of items not in accordance with the description set forth in the Goods Delivery Document; and
2. Such goods are in excess of FOB customs value USD 1,500 (thousand five hundred US Dollar).
B. The Customs Office is not available to any electronic scanners or electronic scanners in a broken condition.
(8) A physical examination as referred to in paragraph (6) is carried out by being witnessed by the organizer of the concerned post.
Section 96
(1) In the case of the Deliverables which the Delivery Document has delivered as referred to in Section 95 of the paragraph (1) exceeds the value of the FOB customs USD 1,500 (thousand five hundred US Dollars), the Acting Officer who handles the Service for the Delivery of the Goods notifies the sender of the Delivery Service by the postal organizer as referred to in Section 84 of the paragraph (2) for the sender of the Shipment Freight to deliver the PPFTZ-02.
(2) In the event of a shipment of goods as referred to in paragraph (1) its value does not exceed the value of the FOB customs USD 1,500 (thousand five hundred US Dollars), the official handling of the Delivery Service provides the approval of the goods. By means of a new version of the Cloud Service,
(3) Officials who handle the Freight Service record the issuing of the goods as referred to in paragraph (3) in the Pabean Record Book as referred to in Section 90 of the paragraph (2).
Seventh Part
Admission Of Submissions To The Customs Area To Be Removed From The Free Region To The Binding Stockpile And Special Economic Area
Section 97
(1) The completion of the shipment of goods which will be issued from the Free Zone to the TPB is implemented in accordance with the provisions of the Goods Spending of the Free Zone to the TPB.
(2) The completion of the shipment of goods to be issued from the Free Area to the Special Economic Area is implemented in accordance with the provisions of the Spending of Goods from the Free Area to the Special Economic Area.
Eighth Part
Delivery Of Delivery Items To The Customs Area
To Be Removed From The Free Area To Outside The Customs Area
Section 98
(1) Against the Deliverable Goods to be issued from the Free Area to the outside of the Pabean Region, the sender of the Compulsory Shipment is required to notify the Officer through the postal organizer as referred to in Section 84 of the paragraph (2) with Use the most recent data elements to be used by the IBM Cloud Service.
a. delivery type;
B. mail identity number;
c. gross weight;
D. delivery fee;
e. insurance, if any;
f. items price;
G. items type description;
h. HS number, if any;
i. sender name;
J. sender address;
No, recipient name;
I. recipient addresses;
M. recipient phone number, if any; and
N. The delivery office of the Delivery, if any.
(2) The Goods Delivery Document as referred to in paragraph (1) is a Pabean Notice.
(3) Based on the Goods Delivery Document as referred to in paragraph (1), the Official conducts a customs examination.
(4) customs checks as referred to in paragraph (3) include Physical Examination and document research.
(5) Physical Examination of the Shipment Item as referred to in paragraph (4) is done in terms of:
a. Random checking; or
B. published Nota The Intelligence Results.
(6) Physical Examination of the Shipment Item as referred to in paragraph (5) is performed:
a. with electronic scanner tools; and/or
B. By the officials who are handling the delivery of the goods.
(7) Physical examination by the Official as referred to in paragraph (6) the letter b is performed in terms of:
a. based on the display of electronic scanners, document research, or other information there is a suspicion that:
1. quantity and/or type of items not in accordance with the description set forth in the Goods Delivery Document; and
2. Those items are worth exceeding FOB customs value USD 1,500 (thousand five hundred US Dollar);
B. The Customs Office is not available to any electronic scanners or electronic scanners in a broken condition.
(8) A physical examination as referred to in paragraph (6) is carried out by being witnessed by the organizer of the concerned post.
Section 99
(1) In the case of the Deliverables which the Delivery Document has delivered as referred to in Section 98 of the paragraph (1) exceeds the value of the FOB customs USD 1,500 (one thousand five hundred US Dollars), the Acting Officer who handles the Service of the Delivery notifies the deliverable of the mail as referred to in Section 84 of the paragraph (2) in order for the sender of the Shipment Freight to deliver the PPFTZ-01.
(2) In the event of a shipment of goods as referred to in paragraph (1) its value does not exceed the value of FOB USD 1,500 customs (thousand five hundred US Dollars), the official handling of the Delivery Service provides the approval of the goods expenditure.
(3) Officials who handle the Freight Service record the issuing of the goods as referred to in paragraph (3) in the Pabean Record Book as referred to in Section 90 of the paragraph (2).
BAB XVI
KEPABEANAN REGISTRATION
Section 100
(1) In order to be able to fulfill Pabean Obligations In The Free Area, Employers Are Required To Register Pabeanan.
(2) Registration of kepabeanan as referred to in paragraph (1) is conducted to the Directorate General of Customs and Excise.
(3) The manner of registration of customs as referred to in paragraph (1) is exercised in accordance with the provisions of the Technical Guidelines of Pabeanan Registration in the Free Trade Area and Free Port.
BAB XVII
REPETITIVE USED GOLD
(RETURNABLE PACKAGE)
Section 101.
(1) The returnable package and/or returnable packageto the Free Zone can be conducted by the businessman after receiving permission from the Head Office of the Customs Office.
(2) Against the returnable packageas referred to in paragraph (1) excluded from the provision of submitting the Pabean Notice as referred to in Section 23 And Article 33.
(3) The order of the returnable packageto and from the Bebasas Region in paragraph (1) is performed in accordance with the provisions as described in the Attachment XXIII which is an inseparable part of the Regulation of this Minister.
BAB XVIII
THE EXEMPTION OF EXCISE OVER EXCISE GOODS
FOR CONSUMPTION OF POPULATION NEEDS
The Kesatu section
Excise Release
Section 102
(1) Against excise goods from outside the Customs Area that are incorporated into the Free Area as a consumption item for the needs of residents in the Free Area, can be granted Excise exemption.
(2) The excise of excise goods as referred to in paragraph (1) can only be done by employers who have obtained the business permit of the Region Governing Body and have the Employer of the Excise Employers Employers as a Importer.
(3) The excise of excise goods as referred to in paragraph (1) is mandatory through a port or designated airport.
(4) The amount and type of excise goods as referred to in paragraph (1) included in the Free Area are designated by the Region Governing Body.
Section 103
(1) Against excise goods from the Factory elsewhere in the Customs Area which is incorporated into the Free Area as a consumption item for the needs of the population in the Free Area, can be granted the exemption of Excise.
(2) The excise of excise goods as referred to in paragraph (1) can only be done by Factory Employers elsewhere in the Pabean Region.
(3) The excise of excise goods as referred to in paragraph (1) is mandatory through a designated port or airport.
(4) The amount and type of excise goods as referred to in paragraph (1) included in the Free Area are designated by the Region Governing Body.
Section 104
(1) Overfacing of the factory production excise in the Free Area used for the consumption of residents in the Free Area is concerned, can be granted the exemption of Excise.
(2) The expenditure of excise goods from the Factory in the Free Area for the need for the consumption of residents in the Free Region in question as referred to in paragraph (1) can only be done by the Factory Employers concerned.
(3) The amount and type of excise goods as referred to in paragraph (1) are specified by the Region Governing Body.
Section 105
(1) To obtain the designation as referred to in Article 102 of the paragraph (4), Section 103 of the paragraph (4), and Article 104 of the paragraph (3), the businessman who has obtained the business permit of the Governing Body of the Region and has the Businessman's Pokok Number Goods of excise as importers, Factory businessmen elsewhere in the Customs Area, and Factory businessmen in the Free Area apply for writing in writing to make the number and type of excise goods to the company. The area with stews to the Director General.
(2) The penetration as referred to in Article 102 paragraph (4), Section 103 of the paragraph (4), and Article 104 of the paragraph (3) is made by considering the number of needs reasonable and specified in the decision of the Region's Enterprise Board, the most Little loading of data elements:
a. company name/Pabrik;
B. import/importer/Factory entrepreneur name;
C. The Principal Number Of Excise Goods Entrepreneurs (NPPBKC);
D. type of excise goods;
e. brand;
f. number in the packaging unit; and
G. the description of the product registration number at the Food and Drug Administration (BPOM).
(3) The event of the Regional Governing Body as referred to in paragraph (2) is made a gust that is addressed to:
a. Director General u.p. The Excise Director;
B. The customs office oversees the entrance of the excise goods; and
C. The customs office is watching the factory.
Section 106
(1) To the goods of the possession of tobacco or drink containing ethyl alcohols that is a consumption item for the needs of the people in the Free Area as referred to in Article 102, Section 103, and Section 104, which meets criteria:
a. derived from outside the Pabean Region;
B. created by Factory Employers elsewhere in the Pabean Region; or
c. Made by the Factory Businessman in the Free Area in question, it is mandatory to meet the provisions of the regulations governing the packaging of retail sales.
(2) Against excise goods as referred to in paragraph (1) is required to be listed as "Special Free Area" on the packaging of the sale of the ecerum.
(3) The "Special Area Special" Writings as referred to in verse (2) are made in font size easily, the color is conspicuous and permanently merged with the retail sales packaging design of the Excise Goods. Concerned.
(4) The obligation to list the writing as referred to in paragraph (2) becomes the responsibility of:
a. Employers who have obtained a business permit from the Area Enterprise Board to include excise goods from outside the Pabean Region as referred to in Article 102 of the paragraph (2);
B. Factory employers from elsewhere In the Pabean Region as referred to in Section 103 of the paragraph (2); or
C. Factory employers in the Free Area as referred to in Article 104 of the paragraph (2).
Second Part
Expenditure of the Free Zone
Section 107
(1) The output of factory production excise in the Free Region to be excluded from the Free Area to other places in the Pabean Region, is required to be repaid Cukaipursuant to the provisions governing the softening of the IBM Cloud Service. Excise duty, except for the goods of the cukaiyang obtaining the facilities are not picked up by the Excise or Excise exemption as set out in the Excise Law.
(2) The excise of the Excise as referred to in paragraph (1) is carried out by the Factory Businessman in question.
Article 108
The goods in excise for the consumption needs of residents in the Free Area cannot be excluded from the Free Area.
Third Part
Transport and Trade
Section 109
(1) The order of hoarding, income, expenditure and transport of excise goods in the Free Area is exercised in accordance with the provisions of the Excise Service.
(2) In certain respects, the income and expenditure of the excise goods to and from the Free Zone is notified by using the CK-FTZ.
(3) CK-FTZ is used to protect the transport of excise goods in either way:
a. unpaid excise goods from the Factory elsewhere in the Pabean Region entered into the Free Zone for the needs of population consumption in the Free Zone; and/or
B. barangkena excise duty which has not been paid off from the Factory in the Free Area for the consumption needs of residents in the Free Area in question or to other Free Areas.
(4) CK-FTZ as referred to in paragraph (2) is a complementary document for the PPFTZ.
(5) The transport of excise goods is a tobacco yield which is already paid off by means of an excise binding, excluded from the obligations protected with the CK-FTZ.
(6) Form form, content, and CK-FTZ charging directions as referred to in paragraph (1), use an example of the formatted as the most beautiful of Annex XXIV which is an inseparable part of this Minister's Regulation.
(7) The order of the CK-FTZ completion in accordance with the provisions as set forth in Annex XXV constitutes an inseparable part of the Regulation of this Minister.
Article 110
(1) The Head of the Customs Office supervising the Factory is monitoring the realization of the expenditure of excise goods in accordance with the amount and type specified by the Region's Enterprise Board of Enterprise.
(2) Employers who have obtained a business permit from the Area Entrepreneuring Board to include excise goods outside the Customs Area and the Factory Employers who are getting the decision from the Regional Entrepreneurship, must deliver report in writing to the Director General of u.p. Excise Director of the realization of the inclusion of excise goods into the Free Region in the form of recapitulation of the CK-FTZ which is the least of the data elements:
a. number and date of CK-FTZ;
B. brand;
c. amounts in the packaging unit; and
D. The value of the Excise
(3) The report as referred to in paragraph (2) must be delivered each month the slowest on the 10th of the following month.
Fourth Quarter
Other provisions-Other
Section 111
(1) Revenue of excise goods originating from elsewhere in the Pabean Region to the Free Area that does not go through a port or designated airport, chopping off the rest of the line.
(2) Revenue of excise goods into the Free Zone which does not correspond to the amount and type specified by the Region's Enterprise Board, against the excise goods concerned are destroyed.
(3) The violation of the provisions of the inclusion of the inclusion of "Special Free Area" writing on the packaging of retail sales, against excise goods must be paid off before being removed from the Customs Area.
Section 112
In terms of the discovery of the circulation of excise goods with the writing of "Special Free Area" outside the Free Zone, the provisions apply as follows:
a. Employers who have acquired the business permit from the Regional Governing Body as referred to in Section 102 (2) and the Factory Employers as referred to in Section 103 of the paragraph (2) and Section 104 of the paragraph (2) are responsible for such freshmen.
b. Excise Director of the Director General to submit a request to the Board of the Territory for the revocation of the decision on the assignment of the amount and type of excise goods as referred to in Article 102 of the paragraph (5), Article 103 of the paragraph (4), and Article 104 of the verse (3);
c. in the event of a revocation to the decision of the number and type of the excise goods as such in the letter b is not specified, the Directorate General of Customs and Excise does not serve the expenditure of the excise goods from the Factory in question to Free Zone.
Article 113
The provisions of the sanctions set out in the Excise Regulations remain in effect in the Free Area.
BAB XIX
RESPENDING, GRANT TO THE COUNTRY
AND ANNIHILATION
Section 114.
(1) Revenue of goods from outside the Pabean Region to the Free Region that does not meet the provisions as referred to in Article 21:
a. Reissued;
B. be entertained to the country; or
C. Destroyed.
(2) Respending or extermination of the goods as referred to in paragraph (1) letter a and letter c, performed under the supervision of the Regional Enterprise Corporation and the Directorate General of Customs and Excise.
Section 115
(1) In terms of goods included as referred to in Article 114, including in the criteria:
a. Non-production and non-production use of the Cloud Service is limited to the following:
B. Restrictions and restrictions that may be used, for such goods are being entertained to the country;
c. The rotten or damaged goods, against the goods were annihilated.
(2) Against income as referred to Article 114 which is an excise goods which is a drink containing ethyl alcohol, concentrates containing ethyl alcohol, and tobacco products, is done extermination.
Section 116
(1) In the case of the prohibition and unusable restrictions shall be reissued as referred to in Section 115 paragraph (1) the letter a, the businessman or the Transport in charge of the goods submitted Request for expenses returned outside of the Customs Area to the Customs Office.
(2) The completion of the goods to be reissued as referred to in paragraph (1) is exercised in accordance with the provisions of the goods expenditure of the Free Area to the outside of the Pabean Region.
Article 117
(1) the restrictions and restrictions that may still be used to the country as referred to in Section 115 paragraph (1) the letter b, designated as the Goods of the State by the Head of the Customs Office and It is in the Book of Records of the Goods that belong to the State.
(2) The goods belonging to the State as referred to in paragraph (1) are stored in the TPP or any other place that serves as the TPP.
(3) Of the Goods which belong to the State as referred to in verse (1), the Director General or the appointed official addressed the Minister regarding the list of the Goods of the State accompanied by the proposal. to be auctioned for auction, be entertained, abolished, exterminated, or established its status of use.
(4) The Minister or the appointed official on behalf of the Minister establishes the title of the Goods of the State with regard to the proposal of the Director General as referred to in verse (3).
(5) The goods which belong to the State as referred to in verse (1) which have been assigned the status of perforations are the wealth of the country.
(6) The management of the State-owned Goods is done in accordance with the laws in the area of management of the state-owned goods.
Section 118
(1) The execution of a rotten or rusted extermination of goods as referred to in Article 115 paragraph (1) of the letter c is conducted under the supervision of the Customs Office and the Region Governing Body.
(2) For the execution of the extermination as the verse (1) is poured in the News Event of the Extermination.
BAB XX
OTHERS
Section 119
In the framework of oversight of the income and expenditure of goods in the Free Area, the Director-General can set the places where the customs control posts are located.
Section 120
The order of a region designation as a Pabean Region and TPS in the Free Area is implemented in accordance with the laws of the pabeeness governing the Pabean and TPS-Land Areas without being accompanied by submission obligations. guarantee.
Article 121
In the event any items affected by the ban and/or restrictions were properly notified in the Customs Notices document but have not met the restrictions and/or restrictions requirements, against other items not affected Restrictions and/or restrictions in the Pabean Notice are concerned, may be permitted to be granted the approval of goods spending from the Customs Area after research.
Section 122
(1) PPFTZ-01, PPFTZ-02, and/or PPFTZ-03 submitted in the Customs Office that have implemented a Kepabeanan PDE system can only be cancelled in terms of:
a. Error occured the PPFTZ-01, PPFTZ-02, and/or PPFTZ-03 data sent to another Customs Office from the Customs Office for admission to the Free Area or the expenditure of the Free Zone; or
B. Delivery of the PPFTZ-01 and PPFTZ-02 data, and/or PPFTZ-03 of the same income or expenditure of goods carried out more than one time.
(2) The cancellation of PPFTZ-01, PPFTZ-02, and/or PPFTZ-03 is carried out with the approval of the Head of the Pabean Office or designated officials based on the request of the businessman.
Article 123
Employers, TPS employers, employers of the Kepabeanan Services (PPJK), or transport entrepreneurs, are required to host books for auditing interests in the field of pabeanness and excise.
Article 124
The form and content of the form used in the activities of admission and expenditure from and to the Free Region, using the example of the formatted as the most beautiful of Appendix XXVI which is an integral part of the Ministerial Regulation. this.
Section 125
In terms of the service computer system cannot be fully operated under this Minister's Regulation, pausing service is done using the service computer system available at the Customs Office.
BAB XXI
THE TRANSITION PROVISION
Section 126
At the time the Regulation of the Minister came into effect, the designation of the number and type of cukai-type items already published by the Region's Entrepreneurship, declared no longer applicable.
BAB XXII
CLOSING
Section 127
At the time the Minister ' s Ordinance came into effect:
1. Finance Minister Regulation No. 47 /PMK.04/ 2009 on the Tata Way of Income Income And Expenditure Of Goods To And From Designated Areas As Free Trade Areas And Free Ports as amended with the Minister of Finance Regulation. Number 242 /PMK.04/2009;
2. Finance Minister Regulation Number 146 /PMK.04/ 2010 on the Tata Way of Instalation and Spending of Excise Goods To And From The Areas That Have Been Designated As A Free Trade Area And Free Port; And
3. Finance Minister Regulation Number 152 /PMK.04/ 2010 on the Tata Way and Motor Vehicles Spending To And From Areas That Have Been Designated As Free Trade Areas And Free Port,
revoked and declared not applicable.
Section 128
The Regulation of the Minister comes into effect on the date of the promulctest.
For each person to know it, order the announcement of the invitation of the Minister's Regulation with its placement in the News of the Republic of Indonesia.
Specified in Jakarta
on March 20, 2012
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
It is promulred in Jakarta
on March 20, 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
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