MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY
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1 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 229/PMK.04/2015 REGARDING MAIN PARTNER OF CUSTOMS BY THE GRACE OF GOD ALMIGHTY THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, Considering : a. whereas in order to reduce the cost of logistics which is expected to improve the national competitiveness and economic growth, it is necessary to provide special services in customs in order to enhance the outflow of goods from the Customs Area; b. whereas in order to appreciate importers and/or exporters with good customs compliance, it is necessary to provide them with special services in customs; c. whereas based on the considerations as set forth in letters a and b, and for the implementation of the provision of Article 3 paragraph (4) of Law Number 10 of 1995 regarding Customs as amended by Law Number 17 of 2006, it is necessary to stipulate a Regulation of the Minister of Finance regarding Main Partner of Customs;
2 - 2 - In view of : Law Number 10 of 1995 regarding Customs (Supplement Number 3612 to State Gazette of the Republic of Indonesia Number 75 of 1995) as amended by Law Number 17 of 2006 (Supplement Number 4661 to State Gazette of the Republic of Indonesia Number 93 of 2006); BE IT HEREBY RESOLVED: To stipulate : REGULATION OF THE MINISTER OF FINANCE REGARDING MAIN PARTNER OF CUSTOMS. CHAPTER I GENERAL PROVISIONS Article 1 As intended herein, the following terms shall have the corresponding meaning as referred to hereunder: 1. Customs Law shall mean Law Number 10 of 1995 regarding Customs as amended by Law Number 17 of Payment Made Periodically, hereinafter referred to as Periodic Payment, shall mean suspension of payment obligations of import duty, excise, and/or tax on import without any interest. 3. Main Partner of Customs, hereinafter referred to as MITA of Customs, shall mean importer and/or exporter treated with special services in customs. 4. Customs Office shall mean the office of the Directorate General of Customs and Excise at which the Customs formalities are fulfilled in compliance with the Customs Law. 5. Customs and Excise Official shall mean an official of the Directorate General of Customs and Excise appointed to certain occupation to perform certain duties in accordance with the Customs Law.
3 Designated Client Coordinator for MITA of Customs shall mean Customs and Excise Official appointed by the Head of Customs Office to serve the coordinating and guiding functions for the MITA of 7. Minister shall mean the Minister of Finance of the Republic of Indonesia. 8. Director General shall mean the Director General of Customs and Excise. CHAPTER II MITA OF CUSTOMS Article 2 (1) Importers and/or exporters who have been appointed as MITA of Customs shall receive special services in customs in the form of: a. relatively simplified procedures for documentary examination and/or physical inspection; b. direct unloading of import goods from a carrier coming from outside the customs area to land transport means without any stockpiling of goods and with no submission of application (truck loosing); c. release of partial import goods from the container without stripping (part off container) and with no submission of application; d. Corporate Guarantee may be used for all customs activities that require the application of guarantee as stipulated in the statutory regulations on customs; e. in the event that the MITA of Customs is a producer importer, the settlement of customs obligations may be made in the form of Periodic Payment;
4 - 4 - f. in the event that customs activities are in the form of import process, the submission of the following documents may be exempted: 1. print out of Import Declaration (Pemberitahuan Import Barang/PIB) except for the import of goods under a facility; 2. supporting customs document and proof of settlement of import duty, excise, tax on import, non-tax state revenue, and document of request for excise tape; and 3. permit from the technical institution of the Customs Office which has utilized Customs EDI (Electronic Data Interchange), unless otherwise regulated in compliance with the statutory regulations governing the release of import goods for use; and/or g. special services by Customs and Excise Official in charge of information service or Designated Client Coordinator for MITA of (2) Further provisions regarding special services in customs shall be regulated in the Regulation of the Director General. Article 3 (1) In order to be appointed as MITA of Customs, an importer and/or exporter shall meet the following requirements: a. it has good customs compliance reputation for the last 6 (six) months; b. it has no outstanding liabilities with respect to customs, excise, and/or tax on import that have been due; c. it has never committed any criminal offense in customs and/or excise; d. it has obtained approval for green line for the last 6 (six) months; e. it has clear and specific nature of business;
5 - 5 - f. it has been declared as golden taxpayer by the Directorate General of Taxes; and g. it declares their preparedness to be appointed as MITA of (2) The preparedness to be appointed as MITA of Customs as referred to in paragraph (1) letter g shall be declared by making a declaration letter substantially in the form set out in Appendix I which forms an inseparable part hereof. (3) In the event that importers and/or exporters have met the requirements as referred to in paragraph (1), Director General shall appoint the MITA of Customs by issuing a Decision Letter of the Director General regarding the appointment of MITA of Customs substantially in the form set out in Appendix II which forms an inseparable part hereof. (4) Further provisions regarding the appointment of MITA of Customs shall be regulated in the Regulation of the Director General. Article 4 (1) MITA of Customs may recommend its trading partner companies to receive special services in customs with regards to accelerated customs clearance of goods (locomotive facility). (2) Special services in customs as referred to in paragraph (1) may be granted only to import and/or export carried out by a trading partner company of the MITA of Customs for the interest of the MITA of (3) Trading partner company of the MITA of Customs as referred to in paragraph (1) shall be prioritized for appointment as a MITA of Customs (member get member).
6 - 6 - CHAPTER III MONITORING AND EVALUATION Article 5 (1) Director General or Customs and Excise Official so appointed shall monitor and evaluate MITA of Customs to ensure their strict compliance with the requirements as referred to in Article 3 paragraph (1). (2) In the event that the result of monitoring and evaluation as referred to in paragraph (1) concludes that any of the requirements as referred to in Article 3 paragraph (1) letters a, b, d, e, and f is not fulfilled, the Director General or the appointed Customs and Excise Official shall suspend the relevant MITA of Customs by issuing a letter of suspension of MITA of (3) Director General may revoke the appointment of MITA of Customs in the event that: a. within a period of 3 (three) months upon the receipt of the letter of suspension of MITA of Customs as referred to in paragraph (2), the affected MITA of Customs fails to follow up the result of monitoring and evaluation; b. MITA of Customs commits criminal offense as referred to in Article 3 paragraph (1) letter c; c. there is a request for revocation of status of MITA of Customs; d. based on the results of 3 (three) monitoring and evaluations within the last 2 (two) years, the relevant MITA of Customs fails to meet the requirements as referred to in Article 3 paragraph (1); or e. MITA of Customs is declared as bankrupt pursuant to the statutory regulations. (4) Special services in customs shall not be provided during the suspension of MITA of
7 - 7 - (5) Revocation of status of MITA of Customs as referred to in paragraph (3) shall be carried out by the Director General by issuing the Decision Letter of the Director General regarding the status revocation of MITA of Customs substantially in the form set out in Appendix III which forms an inseparable part hereof. (6) Further provisions regarding monitoring, evaluation, suspension, and status revocation of MITA of Customs shall be regulated in the Regulation of the Director General. CHAPTER IV TRANSITIONAL PROVISIONS Article 6 Upon the enactment of this Ministerial Regulation: 1. importers which have been appointed as priority lane importers under the Regulation of the Director General of Customs and Excise Number P-11/BC/2005 regarding Priority lane as amended by the Regulation of the Director General of Customs and Excise Number P- 06/BC/2006 shall be appointed as MITA of Customs under this Ministerial Regulation; 2. importers appointed to participate in the Main Partner trial in accordance with the Decree of the Director General of Customs and Excise Number Kep-91/BC/2007 regarding the Appointment of Importers to Participate in Main Partner Trial shall be appointed as MITA of Customs under this Ministerial Regulation, provided that the appointment of MITA of Customs shall be revoked in the event that within a period of 1 (one) year, the said MITA of Customs fails to comply with the provisions regulated herein; and 3. Applications submitted by importers for approval to be a priority lane importer before the enactment of this Ministerial Regulation and still pending approval shall be decided in accordance with this Ministerial Regulation.
8 - 8 - CHAPTER V CLOSING PROVISION Article 7 This Ministerial Regulation shall come into effect within 30 (thirty) days upon its promulgation. For public cognizance, this Ministerial Regulation shall be announced by publishing it in the State Gazette of the Republic of Indonesia. Enacted in Jakarta on December 16, 2015 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, Signed. BAMBANG P.S. BRODJONEGORO Promulgated in Jakarta On December 17, 2015 DIRECTOR GENERAL OF LAWS AND REGULATIONS MINISTER OF LAW AND HUMAN RIGHTS OF THE REPUBLIC OF INDONESIA, Signed. WIDODO EKATJAHJANA STATE GAZETTE OF THE REPUBLIC OF INDONESIA NUMBER 1899 OF 2015 Certified true copy Head of General Bureau on his behalf Head of Administration Dept. of the Ministry Signed and sealed GIARTO NIP
9 - 9 - APPENDIX I REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 229/PMK.04/2015 REGARDING MAIN PARTNER OF CUSTOMS FORM OF DECLARATION OF PREPAREDNESS TO BE APPOINTED AS THE MITA OF CUSTOMS COMPANY S LETTERHEAD DECLARATION LETTER Number...(1)... The undersigned: Name :...(2)... Position :...(3)... Identity No. :...(4)... Address :...(5)... On behalf of...(6)..., a company with Taxpayer Registration Number...(7)... having its domicile at...(8)... hereby declares our preparedness to be appointed as the MITA of Customs by the Directorate General of Customs and Excise and to comply with all the provisions regarding MITA of This statement has been made truthfully and executed due to consideration without duress from anyone and the undersigned shall be responsible for all legal consequences which may arise....(9)... Declaration made by,...(6)......(10)......(2)......(3)...
10 INSTRUCTIONS FOR COMPLETING THE DECLARATION LETTER Number (1) Number (2) Number (3) Number (4) Number (5) Number (6) Number (7) Number (8) Number (9) Number (10) Fill in the number of declaration letter, by the importer. Fill in the name of the signatory of the declaration letter. Fill in the President Director, Managing Director, or Director. Fill in the identity number (National Identity Card (KTP), Limited Stay Permit (KITAS), Passport) of the President Director, Managing Director, or Director. Fill in the address of domicile of the President Director, Managing Director, or Director. Fill in the name of the company. Fill in the Taxpayer Registration Number of the company. Fill in the complete address of the company. Fill in the location, date, month and year of the issuance of the declaration letter. Affix stamp duty, signature and company s seal. MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, Signed. BAMBANG P.S.BRODJONEGORO Certified true copy Head of General Bureau on his behalf Head of Administration Dept. of the Ministry Signed and sealed GIARTO NIP
11 APPENDIX II REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 229/PMK.04/2015 REGARDING MAIN PARTNER OF CUSTOMS FORM OF THE DECISION LETTER OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE REGARDING THE APPOINTMENT OF THE MAIN PARTNER OF CUSTOMS MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DECISION LETTER OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NUMBER...(1)... REGARDING APPOINTMENT OF...(2)... AS MAIN PARTNER OF CUSTOMS THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE, Considering : a. whereas based on the examination and assessment by the Directorate General of Customs and Excise on...(2)...,...(2)... has met the requirements to be appointed as a Main Partner of Customs pursuant to the Regulation of the Minister of Finance Number...(5).../PMK.04/2015 regarding Main Partner of Customs; b. whereas based on the consideration as set forth in letter a, it is necessary to issue a Decision Letter of the Director General of Customs and Excise regarding Appointment of...(2)... as Main Partner of Customs; In view of : Regulation of the Minister of Finance Number...(5).../PMK.04/2015 regarding Main Partner of Customs; BE IT HEREBY RESOLVED: To stipulate : DECISION LETTER OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE REGARDING APPOINTMENT OF...(2)... AS MAIN PARTNER OF CUSTOMS. FIRST : Appointing as the Main Partner of Customs: Name of Company :...(2)... Taxpayer Registration Number(NPWP) :...(6)... Address :...(7)... SECOND : In the event that the Import Declaration is not personally submitted by...(2)..., the following Customs-Settlement Service Provider (Perusahaan Pengurusan Jasa Kepabeanan/PPJK) shall be authorized to submit the Import Declaration of...(2)...: No. Name of PPJK NPWP Address...(8)......(9)......(10)......(8)......(9)......(10)... THIRD : Import services are provided to the Main Partner of Customs at...(11)... FOURTH : This Decision Letter of the Director General shall come into effect on the date of its enactment. Copy of this Decision Letter of the Director General is provided to: 1....(12)...; 2....(12)...; relevant party as information and for proper performance. Enacted in Jakarta on...(13)... Director General,...(14)...
12 INSTRUCTIONS FOR COMPLETION Number (1) Number (2) Number (3) Number (4) Number (5) Number (6) Number (7) Number (8) Number (9) Number (10) Number (11) Number (12) Number (13) Number (14) Fill in the number of the Decision Letter of the Director General regarding the appointment of the Main Partner of Fill in the name of the importer appointed as the Main Partner of Fill in the number of the application letter for appointment of the Main Partner of Fill in the date of the application letter for appointment of the Main Partner of Fill in the number of Regulation of the Minister of Finance regarding Main Partner of Fill in the Taxpayer Registration Number (NPWP) of the importer appointed as the Main Partner of Fill in the complete address of the importer appointed as the Main Partner of Fill in the name of the authorized Customs-Settlement Service Provider (Perusahaan Pengurusan Jasa Kepabeanan/PPJK). Fill in the Taxpayer Registration Number (NPWP) of the authorized Customs-Settlement Service Provider (PPJK). Fill in the address of the authorized Customs-Settlement Service Provider (PPJK). Fill in the name of the Regional Office of the Directorate General of Customs and Excise/Main Service Office/Service and Control Office of Customs and Excise at which the customs obligations shall be settled. Fill in the parties entitled to receive the copy of the Decree of the Director General regarding the appointment of the Main Partner of Fill in the date, month, and year of the Decision Letter of the Director General regarding the appointment of the Main Partner of Fill in the name of the Director General of Customs and Excise issuing the Decision Letter of the Director General of Customs and Excise regarding the appointment of the Main Partner of MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, Certified true copy Head of General Bureau on his behalf Head of Administration Dept. of the Ministry Signed and sealed GIARTO NIP Signed. BAMBANG P.S.BRODJONEGORO
13 APPENDIX III REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 229/PMK.04/2015 REGARDING MAIN PARTNER OF CUSTOMS FORM OF DECISION LETTER OF THE DIRECTOR GENERAL REGARDING THE REVOCATION OF THE APPOINTMENT OF THE MAIN PARTNER OF CUSTOMS MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DECISION LETTER OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NUMBER...(1)... REGARDING REVOCATION OF THE DECISION LETTER OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NUMBER...(2)... REGARDING APPOINTMENT OF...(3)... AS MAIN PARTNER OF CUSTOMS THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE, Considering : a. whereas based on the Decision Letter of the Director General of Customs and Excise Number...(2)...,...(3)... has been appointed as a Main Partner of Customs; b. whereas...(3)... has...(4)... and, consequently, its appointment as Main Partner of Customs as referred to in letter a shall be revoked; c. whereas based on the considerations as set forth in letters a and b, it is necessary to issue a Decision Letter of the Director General of Customs and Excise regarding Revocation of the Decision Letter of the Director General of Customs and Excise Number...(2)... regarding Appointment of...(3)... as Main Partner of Customs; In view of : Regulation of the Minister of Finance Number...(5).../PMK.04/2015 regarding Main Partner of Customs; BE IT HEREBY RESOLVED: To stipulate : DECISION LETTER OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE REGARDING REVOCATION OF THE DECISION LETTER OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NUMBER...(2)... REGARDING APPOINTMENT OF...(3)... AS MAIN PARTNER OF CUSTOMS. FIRST : Revoking the Decision Letter of the Director General of Customs and Excise Number...(2)... regarding Appointment of...(3)... as Main Partner of Customs SECOND :...(3)... shall no longer receive facilities in customs pursuant to the statutory regulations regarding Main Partner of THIRD : This Decision Letter of the Director General shall come into effect on the date of its enactment. Copy of this Decision Letter of the Director General is provided to: 1....(6)...; 2....(6)...; 3. relevant party as information and for proper performance. Enacted in Jakarta on...(7)... Director General,...(8)...
14 Number (1) Number (2) Number (3) Number (4) Number (5) Number (6) Number (7) Number (8) INSTRUCTIONS FOR COMPLETION Fill in the number of the Decision Letter of the Director General of Customs and Excise regarding Revocation of the Decision Letter of the Director General of Customs and Excise regarding Appointment of Main Partner of Fill in the number of the Decision Letter of the Director General of Customs and Excise regarding Appointment of Main Partner of Fill in the Economic Operator appointed as Main Partner of Fill in the criteria for revocation of appointment of Main Partner of Fill in the number of Regulation of the Minister of Finance regarding Main Partner of Fill in the parties entitled to receive the copy of the Decision Letter of the Director General of Customs and Excise regarding Revocation of Decision Letter of the Director General of Customs and Excise regarding the Appointment of the Main Partner of Fill in the date, month, and year of the Decision Letter of the Director General of Customs and Excise regarding Revocation of the Decision Letter of the Director General of Customs and Excise regarding Appointment of Main Partner of Fill in the name of the Director General of Customs and Excise issuing the Decision Letter of the Director General of Customs and Excise regarding Revocation of the Decision Letter of the Director General of Customs and Excise regarding Appointment of Main Partner of MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, Signed. BAMBANG P.S.BRODJONEGORO Certified true copy Head of General Bureau on his behalf Head of Administration Dept. of the Ministry Signed and sealed GIARTO NIP
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