ut customs obligations in the form and conditions set forth in the Kepabeanan Act.
Section 2
(1) The issuer and expenditure of goods to and from the Free Area is under the supervision of the Directorate General of Customs and Excise.
(2) The issuer and expenditure of goods to and from the Free Area is mandatory at the port or designated airport.
(3) The designated port or airport as referred to in verse (2) is the port or airport that has obtained the permission of the Minister of Transportation and has obtained the designation as the Pabean Region.
(4) For the benefit of supervision and service, the Minister established the Customs Office, Pabean Region, and Customs Surveillance Post.
(5) The fulfilment of the Customs Duty was conducted in the Customs Office using Pabean Notice.
(6) Pabean Notice is delivered to customs and excise officials in the Customs Office ..
Section 3
(1) The issuer and expenditure of goods to and from the Free Area can only be done by employers who have obtained the business permit of the Region ' s Governing Body.
(2) The (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) 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 Board of Enterprises, in the number and type set by the Agency The Company's Enterprise.
(4) Revenue of consumption items for the needs of residents to the Free Region from elsewhere in the Pabean Region is carried out in accordance with the provisions of the laws.
(5) exempted from the provisions as referred to in paragraph (1) to the income and expenses of goods to and from the Upper Free Region:
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 of Indonesia;
c. gift delivery items/grants 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, including parts for defense and state 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. Private property, passenger transport, border crossing, and delivery items;
J. drugs included using government budgets reserved for the public interest;
No, Human therapy materials, blood clustering, and network-level materials;
I. equipment and materials used to prevent environmental pollution;
M. items by the central government or local government aimed at general interest;
N. items for sports purposes included by the national sports organization parent;
O. items for the purposes of museums, zoos, and other places such that are open to the public as well as goods for nature conservation;
p. a science book; and
Q. For the special needs of the blind and the other disabled.
Section 4
(1) Entrepreneurs In The Free Area Do Not Need To Be Confirmed As Employers Of Taxes.
(2) The rosy of goods within the Free Area is exempt from the imposition of the PPN.
(3) The Employers of Excise Goods in the Free Area remain in effect of having the Number of Liable Goods Entrepreneurs in accordance with the provisions of the excise laws.
(4) The consumption of factory production excise in the Free Area used for the consumption needs of residents in the Free Area can be granted excise exemption.
Section 5
(1) The provision of goods that do not meet the provisions as referred to in Article 3:
a. reissued (reexport);
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.
(3) The further provisions of the manner of respending, decoding to the state, and annihilation as referred to in paragraph (1) are governed by the Regulation of the Minister.
BAB II
CUSTOMS INSPECTION
Section 6
(1) Against goods entered into the Free Region from outside the Pabean Region, another Free Area, the Binating Place, 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 Binding Stockpile, or Special Economic Area, can be conducted a physical examination.
(3) The further provisions of the manner of document research and physical examination as referred to in paragraph (1) and paragraph (2), are governed by the Regulation of the Minister.
Section 7
(1) Against goods to be issued from the Free Area to the outside of the Customs Area, another Free Area, the Binding Stockpile, or Special Economic Area, carried out document research.
(2) In terms of certain, the goods to be issued from the Free Area to the outside of the Pabean Region, another Free Area, the Binding Stockpile, or 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, conducted customs checks.
(4) The customs examination as referred to in paragraph (3) includes document research and physical examination of the goods.
(5) The customs examination as referred to in paragraph (3) is performed selectively.
(6) The further provisions of the manner of document research and physical examination as referred to in paragraph (1), paragraph (2), paragran Liability is all activities in the field of pabeeness that are mandatory to meet the provisions in the Kepabeanan Act.
8. 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.
9. While the temporary stockpile is a building and/or a field or other venue equated with it in the Customs Area to stockpile goods, while waiting for loading or reloading.
10. The Board of Entrepreneurship is the Home Office of the Free Trade Area and the Free Port.
11. Value Added Tax (PPN) is the Value Added Tax or Value Added Tax and Sales Tax for the Luxury.
12. People are either individual persons or legal entities.
13. Pabean Notice is a statement made by the person in order to carry o ph (3), paragraph (4), and paragraph (5), are governed by the Regulation of the Minister.
BAB III
TRANSPORT, DEMOLITION, LOADING,
STOCKPILING, AND FREIGHT EXPENSES
The Kesatu section
The freight transport
Paragraph 1
The Arrival Of The Transport Means
Section 8
(1) The transport that means of its transport will come from:
a. outside Pabean Region;
B. Other Free Areas; or
c. other places in the Pabean Region, must notify the planned arrival of the carrier for the purpose of the Customs Office as intended in Section 2 of the paragraph (4).
(2) Notice of the planned arrival of the carrier as referred to in paragraph (1) is performed:
a. before arrival for the means of airlift and air; or
B. at the time of arrival for the means of land transport.
(3) The transport as it is referred to in verse (1) whose means of transport enters the Free Zone, it is required to list the items in which they are held in the manifests.
(4) The transport as referred to in paragraph (1) that the means of transport coming from outside the Pabean Region, from the other Free Area, or coming from elsewhere in the Pabean Region by transporting goods, is required to submit Pabean Notices It's about the stuff he picked up before he did the demolition.
(5) In the event of not immediately the dismantling, the obligation as referred to in paragraph (4) is exercised:
a. The slowest 24 (twenty-four) hours since the arrival of the transport, for the means of transporting that by sea;
B. At least 8 (eight) hours from the arrival of the transport, for the means of the carrier by air; or
c. at the time of arrival the means of transport, for the means of transport by land.
(6) The obligation as referred to in verse (4) and verse (5), is excluded for the transports whose means of transport are anchored at most 24 (twenty-four) hours and do not perform the dismantling of the goods.
(7) In terms of the means of the carrier in an emergency, the carrier can unload the goods first and obligatory:
a. reported the state of emergency to the nearest Customs Office on the first occasion; and
B. 72 (seventy-two) hours after the demolition.
Paragraph 2
The Departure Of The Transport Means
Section 9
(1) The transport means that its transport will depart from the Free Area to the:
a. outside Pabean Region;
B. Other Free Areas; or
c. elsewhere in the Pabean Region, obliged to hand over the Customs Notices of the goods he carried before the departure of the transport means.
(2) The transport means that its transport is heading outside the Pabean Region;
a. Other Free Areas; or
B. Elsewhere in the Pabean Region, it is required to list items as referred to in verse (1) in its manifests.
The Second Part
The dismantling of the Goods
Section 10
(1) The goods transported by means of the carrier as referred to in Article 8 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 demolition permit elsewhere by the Head of the Pabean Office as referred to in paragraph (1) is given after obtaining the recommendation of the Region Governing Body.
(3) The Recommendation of the Region Governing Body as referred to in paragraph (2), is not required in terms of the means of transport in an emergency.
(4) The dismantling of goods outside the Pabean Region or elsewhere without the Customs Office Chief's permission as it is referred to in paragraph (1) is a smuggling and sanction in the field of pabeeness.
(5) The further provisions of the dismantling of the goods, as referred to in paragraph (1), paragraph (2), and paragraph (3), are governed by the Regulation of the Minister.
The Third Part
The loading of goods
Section 11
(1) The use of the goods to be removed from the Free Area as referred to in Section 9 of the paragraph (1) is required in the Customs Area 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.
(3) The charge of goods to be excluded from the Free Area conducted outside the Pabean Region without the Customs Office Head permission as referred to in paragraph (1) is a smuggling and sanction in the field of pabeeness.
(4) The further provisions of the loading of goods, as referred to in paragraph (1) and paragraph (2) are governed by the Regulation of the Minister.
The Fourth Part
The handler of the Goods
Section 12
(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 the Temporary Staperation Place.
(2) In certain matters, the goods as referred to in Article 10 of the paragraph (1) may be subject to other places that are treated the same as the Temporary Staperation Place.
(3) The items that have been notified to be removed from the Free Area outside the Pabean Region, another Free Area, or any other place in the Customs Area, while waiting for its recovery, can be hoarted at the temporary stockpile or other place with the Customs Office Head's permission.
(4) Further provisions concerning the stockpiling of goods as referred to in paragraph (1), paragraph (2), and paragraph (3) are governed by the Regulation of the Minister.
The Fifth Part
The Expense Item
Section 13
(1) The goods as referred to in Section 10 of the paragraph (1) may be excluded from the Pabean Region or other places as referred to in Section 12 of the paragraph (2) after the Pabean Liability Act is required to:
a. entered into the Free Zone;
B. transported continuously or further transported;
c. transported to the Temporary Stab Site in the other Pabean Region; or
D. was ejected back outside the Pabean Region.
(2) The further provisions of the expenditure of goods from the customs region or elsewhere as referred to in paragraph (1) are governed by the Regulation of the Minister.
BAB IV
ADMISSION OF GOODS TO THE FREE REGION FROM OUTSIDE THE CUSTOMS AREA AND EXPENDITURE OF GOODS FROM THE FREE AREA TO OUTSIDE THE CUSTOMS AREA
The Kesatu section
Admission of Goods to the Free Area of the Pabean Region
Section 14
Admission of goods to the Free Area from outside the Pabean Region is granted the release of duties, the release of the PPN, no Income Tax Article 22 of the I ustoms and the PPN. Governing laws regarding the Special Economic Area;
B. In the case of items that are the origin of the Free Area or other place of origin in the Pabean Region, no PPN and/or granted the excise exemption, in accordance with the provisions of the laws governing the Economic Area. Special.