Impor

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Kegiatan memasukan barang ke dalam Daerah Pabean

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Legal Basis

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• Customs Law No. 10/1995, as amended by Customs Law No. 17/2006;

• Decree of Ministry of Finance No. 453/KMK.04/2002regarding Customs Procedures of Import, as amended by Ministry of Finance No. 112/KMK.04/2003 ;

• Decree of Director General of Customs and Excise No. KEP-07/BC/2003 regarding Implementation Guidelines on Customs Procedures of Import, as amended by Regulation of Directorate General of Customs and Excise No. P-42/BC/2008.

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Customs

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all activities related with the control of traffic of goods entering or leaving the customs territory and the collection of import and export duties.

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Import

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activities to take the goods into customs territory

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Customs Territory

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the territory of the Republic of Indonesia covering land, waters, and air space above them and certain locations in the exclusive economic zone and the continental shelf in which this law applies

Goods brought into the customs territory shall be treated as imported goods and are subject to import duties

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Customs Area

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an area with specified boundaries at the seaports, airports, or another place assigned for traffic of goods that are fully controlled by the Directorate General of Customs and Excise

Import for home use means:

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• bringing goods into the customs territory destined for home use; or

• bringing goods into the customs territory intended for possession or control of a person who domiciles in Indonesia.

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Imported goods may be released for home use after the submission of::

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• customs declaration and after payment of the import duty.;

• customs declaration and guarantee; or

• complementary customs documents and guarantee.

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CHANNEL

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• RED CHANNEL, process of release imported goods by conducting physical inspection and document verification prior to the issuance of Approval Letter for Release of Goods (SPPB);

• GREEN CHANNEL, process of release imported goods without physical inspection, but conducting document verification after the issuance of Approval Letter for Release of Goods (SPPB) ;

• YELLOW CHANNEL, process of release imported goods without physical inspection, but conducting document verification before the issuance of Approval Letter for Release of Goods (SPPB);

• MITA Non-Priority CHANNEL;

• MITA Priority CHANNEL.

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Criteria of Red Channel :

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• New importer;

• High risk importer;

• Temporary imported goods;

• Petroleum Operational Goods (BOP) category II;

• Re-import goods;

• Random inspection;

• Certain imported goods imposed by Government;

• High risk commodities/ coming from high risk countries .

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Criteria of Green Channel :

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Importer and importation that are not included in the criteria of red channel

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Criteria of Priority Channel  :

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Importer that are designated as priority channel importe.

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Customs Inspection :

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• Red channel : document verification and physical inspection;

• Green channel : only document verification;

• Priority channel :  not conducted customs inspection.

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Physical Inspection :

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• Regular Inspection: P-07/BC/2007 regarding Physical Inspection of Imported Goods

• Inspection by Hi-co scan Xray: KEP 97/BC/2003

• Confirmation by DGCE (attached)

• Inspection in the field/ importers warehouse: P-07/BC/2007regarding Physical Inspection of Imported Goods

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Physical Inspection of goods

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• There are 4 levels of physical inspection :

  • Deep – goods are checked 100%

  • Medium – goods checked 30%

  • Low – goods checked 10%

  • Very Low – goods checked in the importers warehouse (priority channel importer)

• physical inspection is performed by checking the goods evenly according to %  of overall inspection of the goods.

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Payment

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Regular Payment  :

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• All payments are made at the Perception Foreign Exchange Bank

• Payments in the DGCE are only allowed if :

  • There is no Perception Foreign Exchange Bank

  • Imported goods brought by passengers, crew members or border crossers.

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Customs Declaration

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• Import declaration should be made with Importer/Customs Broker module

• Customs supplementary documents :

  • Invoice

  • Packing List

  • Bill of Lading/ Airway bill

  • Insurance Policy

  • Receipt of payment of import duty and import related taxes (SSPCP)

  • Power of Attorney, if submitted by Customs Broker

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Perijinan / Tata Niaga

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• Jenis

  • Melekat kepada subjek (importir), misalnya NPIK

  • Melekat kepada objek (barang) misalnya ijin ML (makanan luar) dari BPOM

• Prinsip umum : Perijinan harus ada pada saat importir mengajukan PIB

• Untuk Jalur Prioritas, karena tidak dilakukan pemeriksaan dokumen dan fisik didepan, maka ijin dianggap telah dipenuhi.