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    Status : Berlaku

    MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA REGULATION
    NUMBER 78 OF 2023

     
    CONCERNING

    RE-EXAMINATION IN THE FIELD OF CUSTOMS

    BY THE GRACE OF ALMIGHTY GOD
    THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
     
     
     
     

    Considering
    a.
    		 that to realise the smooth traffic of goods as a form of support for economic activities, it is necessary to strengthen the role of the assessment of the compliance of services users after the goods are released from the customs area (post-clearance control) through re-examination mechanisms based on risk management; 
    b.
    		 that pursuant to the provisions under Article 17 of Law Number 10 of 1995 concerning Customs as amended by Law Number 17 of 2006 concerning the Amendment to Law Number 10 of 1995 concerning Custom and the provisions under Article 12 paragraph (1) of Government Regulation Number 55 of 2008 concerning the Imposition of Export Duty on Exported Goods, the Director General of Customs and Excise may re-assess the calculation of import duties and the calculation of export duties through re-examination;
    c.
    		 that based on the considerations referred to in letter a and letter b, it is necessary to enact a Minister of Finance Regulation concerning Re-Examination in the Field of Customs;
     
     
     
     

    In View of
    1.
    		 Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia; 
    2.
    		 Law Number 10 of 1995 concerning Customs (State Gazette of the Republic of Indonesia of 1995 Number 75, Supplement to the State Gazette Number 3612) as amended by Law Number 17 of 2006 concerning the Amendment to Law Number 10 of 1995 concerning Customs (State Gazette of the Republic of Indonesia of 2006 Number 93, Supplement to the State Gazette Number 4661);
    3.
    		 Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to the State Gazette of the Republic of Indonesia Number 4916);
    4.
    		 Government Regulation Number 55 of 2008 concerning the Imposition of Export Duty on Exported Goods (State Gazette of the Republic of Indonesia of 2008 Number 116, Supplement to the State Gazette of the Republic of Indonesia 4886);
    5.
    		 Presidential Regulation Number 57 of 2020 concerning the Ministry of Finance (State Gazette of the Republic of Indonesia of 2020 Number 98);
    6.
    		 Minister of Finance Regulation Number 118/PMK.01/2021 concerning the Organisation and Work Procedures of the Ministry of Finance (Official Gazette of the Republic of Indonesia of 2021 Number 1031) as amended by the Minister of Finance Regulation Number 141/PMK.01/2022 concerning the Amendment to the Minister of Finance Regulation Number 118/PMK.01/2021 concerning the Organisation and Work Procedures of the Ministry of Finance (Official Gazette of the Republic of Indonesia of 2022 Number 954);
     
     
     
     
    HAS DECIDED:

    To enact
    MINISTER OF FINANCE REGULATION CONCERNING RE-EXAMINATION IN THE FIELD OF CUSTOMS.
     
     
     
     
    CHAPTER I
    GENERAL PROVISIONS
     

    Article 1
    Referred to herein this Ministerial Regulation:
    1.
    Re-Examination is document examination in the context of re-assessment by the Director General of Customs and Excise of the import declaration and/or export declaration.
    2.
    		 Person is an individual or legal entity.
    3.
    		 Importer is an individual or an institution or a business entity, either in the form of a legal entity or a non-legal entity, that admits goods into the customs territory.
    4.
    		 Exporter is an individual or institution or business entity, either in the form of a legal entity or non-legal entity, that releases goods from the customs territory.
    5.
    		 Goods Owner is the Importer, Exporter or Person that asks an Importer to import goods or an Exporter to export goods for and on their behalf and declared in the import declaration or export declaration.
    6.
    		 Import Declaration is a statement prepared by an Importer to carry out customs obligations in the import sector, in the format and requirements stipulated under the Customs Law.
    7.
    		 Export Declaration is a statement by an Exporter to carry out customs obligations in the export sector, in the format and requirements stipulated under the Customs Law.
    8.
    		 Customs Obligations are all activities in the field of customs that must be carried out to fulfil the provisions under the Customs Law.
    9.
    		 Taxes on Imports, hereinafter abbreviated to PDRI, are Value Added Tax, Sales Tax on Luxury Goods and/or Article 22 Import Income Tax.
    10.
    		 Minister is the minister who administers governmental affairs in the field of finance.
    11.
    		 Director General is the Director General of Customs and Excise.
    12.
    		 Customs and Excise Officials are employees of the Directorate General of Customs and Excise who are appointed in certain positions to carry out certain tasks pursuant to the Customs Law.
     
     
     
     
    CHAPTER II
    RE-EXAMINATION IN THE FIELD OF CUSTOMS
     
    Section One
    The Scope of Re-Examination 
     

    Article 2
    (1)
    		 The Director General is authorised to perform Re-Examination. 
    (2)
    		 The Re-Examination referred to in paragraph (1) is performed selectively by the appointed Customs and Excise Officials and/or service computer system based on risk management.
    (3)
    		 The Re-Examination referred to in paragraph (1) is performed on the Import Declaration and Export Declaration of more than 30 (thirty) days from the registration date.
     
     
     
     
    Section Two
    Re-Examination of Import Declaration
     

    Article 3
    (1)
    		 Re-Examination referred to in Article 2 paragraph (3) is performed on the Import Declaration in respect of the: 
     
    a.
    		 tariffs; and/or
     
    b.
    		 customs value.
    (2)
    		 The Re-Examination referred to in paragraph (1) is performed within a period of 2 (two) years from the registration date of the Import Declaration.
     
     
     
     
    Section Three
    Re-Examination of Export Declaration
     

    Article 4
    (1)
    		 The Re-Examination referred to in Article 2 paragraph (3) is performed on Export Declaration in respect of the: 
     
    a.
    		 export duty tariffs;
     
    b.
    		 export price;
     
    c.
    		 types of exported goods; and/or
     
    d.
    		 quantity of exported goods.
    (2)
    		 The Re-Examination referred to in paragraph (1) is performed within a period of 2 (two) years from the registration date of the Export Declaration.
     
     
     
     
    CHAPTER III
    RE-EXAMINATION ACTIVITIES
     
    Section One
    Re-Examination Activities
     

    Article 5
    Re-Examination referred to in Article 2 paragraph (3) includes the following activities: 
    a.
    		 planning;
    b.
    		 implementation; and
    c.
    		 monitoring, evaluation and quality assurance.
     
     
     
     
    Section Two
    The Planning of Re-Examination
     

    Article 6
    (1)
    		 The planning referred to in paragraph Article 5 letter a is a Re-Examination process performed based on risk management.
    (2)
    		 In planning as referred to in paragraph (1), the appointed Customs and Excise Officials may request data from:
     
    a.
    		 work units within the Directorate General of Customs and Excise; and/or
     
    b.
    		 agencies outside the Directorate General of Customs and Excise.
    (3)
    		 The results of the planning referred to in paragraph (1) are outlined in the Re-Examination object analysis report which constitutes the basis for the issuance of the Re-Examination assignment number.
     
     
     
     
    Section Three
    The Implementation of Re-Examination
     
    Paragraph 1
    The Implementation of Re-Examination
     

    Article 7
    (1)
    		 Re-Examination is implemented according to the letter of assignment issued based on the Re-Examination assignment number referred to in Article 6 paragraph (3). 
    (2)
    		 To implement the Re-Examination referred to in Article 5 letter b, the appointed Customs and Excise Officials are authorised to: 
     
    a.
    		 request data/and or documents;
     
    b.
    		 request oral information and/or written information;
     
    c.
    		 request samples of goods; and/or
     
    d.
    		 conduct laboratory tests on samples of goods to identify the goods.
    (3)
    		 In the context of the request for data and/or documents referred to in paragraph (2) subparagraph a, the appointed Customs and Excise Officials may request data/and or documents from: 
     
    a.
    		 work units within the Directorate General of Customs and Excise; and/or
     
    b.
    		 agencies outside the Directorate General of Customs and Excise.
    (4)
    		 The request for data, documents, oral information, written information and/or samples of goods referred to in paragraph (2) subparagraph a, subparagraph b and subparagraph c is submitted to: 
     
    a.
    		 the Importer;
     
    b.
    		 the Exporter; and/or
     
    c.
    		 the Goods Owner through the Importer or the Exporter.
    (5)
    		 The request for data and/or documents referred to in paragraph (2) subparagraph a and the request for the samples of goods referred to in paragraph (2) subparagraph c, shall be outlined in the request letter for data, documents and/or samples of goods prepared using the sample format listed in Appendix letter A which constitutes an integral part of this Ministerial Regulation.
    (6)
    		 The request for oral information and/or written information is referred to in paragraph (2) subparagraph b, shall be outlined in the request letter for oral and/or written information prepared using the sample format listed in Appendix letter B which constitutes an integral part of this Ministerial Regulation.
    (7)
    		 The request letter for data, documents and/or samples of goods referred to in paragraph (5) and the request letter for oral and/or written information referred to in paragraph (6) shall be submitted to the Importer, the Exporter and/or the Goods Owner through the Importer or the Exporter: 
     
    a.
    in person; 
     
    b.
    		 through delivery services;
     
    c.
    		 through electronic media; or
     
    d.
    		 through the service computer system.
     
     
     
     

    Article 8
    (1)
    		 Upon the request for data and/or documents referred to in Article 7 paragraph (2) subparagraph a and the request for samples of goods referred to in Article 7 paragraph (2) subparagraph c, the Importer, the Exporter and/or the Goods Owner must:
     
    a.
    submit data and/or documents; and/or
     
    b.
    		 submit samples of goods.
    (2)
    		 Upon the request for oral information and/or written information referred to in Article 7 paragraph (2) subparagraph b, the Importer, the Exporter and/or the Goods Owner must provide oral information and/or written information.
    (3)
    		 The data and/or documents referred to in paragraph (1) subparagraph a and oral information and/or written information referred to in paragraph (2) shall be submitted:
     
    a.
    		 in person; 
     
    b.
    		 through delivery services;
     
    c.
    		 through electronic media; or
     
    d.
    		 through the service computer system. 
    (4)
    		 The samples of goods referred to in paragraph (1) subparagraph b are submitted: 
     
    a.
    		 in person;  
     
    b.
    		 through delivery services;
    (5)
    		 The submission of data and/or documents referred to in paragraph (1) subparagraph a and the submission of samples of goods referred to in paragraph (1) subparagraph b, must be attached with a statement letter of the correctness of the data, documents and/or samples of goods prepared using the sample format listed in Appendix letter C which constitutes an integral part of this Ministerial Regulation.
    (6)
    		 The submission of oral information and/or written information referred to in paragraph (2) must be attached with: 
     
    a.
    		 the official report of consultation and/or the request for details/information prepared using the sample format listed in Appendix letter D which constitutes an integral part of this Ministerial Regulation, if information is given orally; or
     
    b.
    		 the statement letter of the correctness of written information prepared using the sample format listed in Appendix letter E which constitutes an integral part of this Ministerial Regulation, if the information is provided in writing.
    (7)
    		 If the samples of goods referred to in paragraph (1) subparagraph b cannot be submitted, the Importer, the Exporter and/or the Goods Owner must submit the statement letter of not being able to submit the samples of goods prepared using the sample format listed in Appendix letter F which constitutes an integral part of this Ministerial Regulation.
    (8)
    		 If the Importer, the Exporter and/or the Goods Owner does not complete the documents in the form of:
     
    a.
    		 the statement letter of the correctness of data, documents and/or samples of goods referred to in paragraph (5); 
     
    b.
    		 the official report of consultation and/or the request for details/information referred to in paragraph (6) subparagraph a;
     
    c.
    		 the statement letter of the correctness of written information referred to in paragraph (6) subparagraph b; and/or
     
    d.
    		 the statement letter of not being able to submit the samples of goods referred to in paragraph (7),
      the Importer, the Exporter and/or the Goods Owner is deemed not to submit the data, documents and/or samples of goods referred to in paragraph (1) and not to submit the oral information and/or written information referred to in paragraph (2).
     
     
     
     

    Article 9
    (1)
    		 The data, documents and/or samples of goods referred to in Article 8 paragraph (1) and oral information and/or written information referred to in Article 8 paragraph (2) shall be submitted no later than 7 (seven) business days from the date the request letter for data, documents and/or samples of goods and/or the request letter for oral and/or written information is sent.
    (2)
    		 The date the request letter for data, documents and/or samples of goods and/or the request letter for oral and/or written information is sent referred to in paragraph (1) uses the date of the proof of postage of the request letter for data, documents and/or samples of goods and/or the request letter for oral and/or written information submitted in person, through delivery services or electronic media.
    (3)
    		 If the Importer, the Exporter and/or the Goods Owner:
     
    a.
    		 does not submit the requested data, documents, oral information, written information and/or samples of goods within the period referred to in paragraph (1); or
     
    b.
    		 is deemed not to submit the data, documents, oral information, written information and/or samples of goods as referred to in Article 8 paragraph (8),
      the Importer, the Exporter and/or the Goods Owner is given the first warning letter (SPl) prepared using the sample format listed in Appendix letter G which constitutes an integral part of this Ministerial Regulation.
    (4)
    		 If the Importer, the Exporter and/or the Goods Owner does not submit:
     
    a.
    		 the data, documents and/or samples of goods referred to in Article 8 paragraph (1) and/or oral information and/or written information referred to in Article 8 paragraph (2); and/or
     
    b.
    		 the documents referred to in Article 8 paragraph (8),
     
    		 requested within a maximum period of 3 (three) business days after the date the first warning letter (SP1) referred to in paragraph (3) is sent, the Importer, the Exporter and/or the Goods Owner is given the second warning letter (SP2) prepared using the sample format listed in Appendix letter H which constitutes an integral part of this Ministerial Regulation.
    (5)
    		 If the Importer, the Exporter and/or the Goods Owner does not submit:
     
    a.
    		 the data, documents and/or samples of goods referred to in Article 8 paragraph (1) and/or oral information and/or written information referred to in Article 8 paragraph (2); and/or
     
    b.
    		 the documents referred to in Article 8 paragraph (8),
     
    		 requested within a maximum period of 3 (three) business days after the date the second warning letter (SP2) referred to in paragraph (4) is sent, the appointed Customs and Excise Officials prepare the official report of the non-submission of data, documents, oral information, written information and/or samples of goods prepared using the sample format listed in Appendix letter I which constitutes an integral part of this Ministerial Regulation.
    (6)
    		 If the submission deadline for the data, documents, oral information, written information and/or samples of goods referred to in paragraph (5) is not fulfilled, the Director General shall block customs access.
    (7)
    		 The blocking of customs access referred to in paragraph (6) and unblocking of customs access shall be performed pursuant to statutory provisions on customs registration.
     
     
     
     
    Paragraph 2
    Follow-up on Re-Examination Results
     

    Article 10
    (1)
    		 If the results of the Re-Examination of tariffs referred to in Article 3 paragraph (1) subparagraph a result in: 
     
    a.
    		 import duty underpayment; or
     
    b.
    		 import duty overpayment,
     
    		 the Director General re-assesses the calculation of import duties and PDRI by issuing the notice of tariff and/or customs value re-assessment.
    (2)
    		 If the results of the Re-Examination of custom value referred to in Article 3 paragraph (1) subparagraph b result in:
     
    a.
    		 import duty underpayment; or
     
    b.
    		 import duty overpayment,
     
    		 the Director General re-assesses the calculation of import duties, PDRI and administrative penalties in the form of interest by issuing the notice of tariff and/or customs value re-assessment.
    (3)
    		 If the results of the Re-Examination of export duty tariffs referred to in Article 4 paragraph (1) subparagraph a and/or the export price referred to in Article 4 paragraph (1) subparagraph b result in: 
     
    a.
    		 export duty underpayment; or
     
    b.
    		 export duty overpayment,
     
    		 the Director General re-assesses the calculation of export duties by issuing the notice of export duty calculation re-assessment.
    (4)
    		 If the results of the Re-Examination of the types of exported goods referred to in Article 4 paragraph (1) subparagraph c and/or the quantity of exported goods referred to in Article 4 paragraph (1) subparagraph d result in:
     
    a.
    		 import duty underpayment; or
     
    b.
    		 import duty overpayment,
     
    		 the Director General re-assesses the calculation of export duties and/or administrative penalties in the form of interest by issuing the notice of export duty calculation re-assessment.
     
     
     
     

    Article 11
    (1)
    		 The issuance and submission of the notice of tariff and/or customs value re-assessment referred to in Article 10 paragraph (1) and Article 10 paragraph (2) shall be performed pursuant to statutory provisions on procedures for the assessment of tariffs, customs values and administrative penalties as well as the assessment by the Director General of Customs and Excise or Customs and Excise Officials.
    (2)
    		 The issuance and submission of the notice of export duty calculation re-assessment referred to in Article 10 paragraph (3) and Article 10 paragraph (4) shall be performed pursuant to statutory provisions on the collection of export duties.
     
     
     
     
    Section Three
    Monitoring, Evaluation and Quality Assurance of Re-Examination
     

    Article 12
    (1)
    		 The Director General or the appointed Customs and Excise Officials shall perform the monitoring, evaluation and quality assurance referred to in Article 5 letter c of Re-Examination activities.
    (2)
    		 The monitoring referred to in paragraph (1) is a series of activities that are implemented systematically and continuously to determine the level of completion of the follow-up letter for the Re-Examination results.
    (3)
    		 The evaluation referred to in paragraph (1) is an activity performed to assess the Re-Examination results with the assessment target related to the fulfilment of the implementation procedures of the Re-Examination.
    (4)
    		 The quality assurance referred to in paragraph (1) is a series of quality control activities throughout the business processes of Re-Examination activities to provide adequate assurance pursuant to statutory provisions.
     
     
     
     
    CHAPTER IV
    STIPULATION OF TECHNICAL PROVISIONS
     

    Article 13
    The provisions on the implementation instructions for Re-Examination activities are stipulated by the Director General.
     
     
     
     
    CHAPTER V
    CLOSING PROVISIONS
     

    Article 14
    This Ministerial Regulation comes into force after 60 (sixty) days since the date of promulgation.
     
     
     
     
    For public cognisance, this Ministerial Regulation shall be promulgated by placement in the Official Gazette of the Republic of Indonesia.
     
     
     
     
    Enacted in Jakarta
    on 14 August 2023
    MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
    signed
    SRI MULYANI INDRAWATI

    Promulgated in Jakarta
    on 22 August 2023
    DIRECTOR GENERAL OF LEGISLATION OF THE MINISTRY OF LAW AND HUMAN RIGHTS OF THE REPUBLIC OF
    INDONESIA,
    signed
    ASEP N. MULYANA

    OFFICIAL GAZETTE OF THE REPUBLIC OF INDONESIA OF 2023 NUMBER 647
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    Minister of Finance of the Republic of Indonesia Regulation - 78 TAHUN 2023 - Perpajakan DDTC