Deloitte Tax Solutions
October 2009
Indonesian Customs,
Import and Export Guide
Contents
1.
About Deloitte Indirect Tax Services Group page 4 2.
General Information on Indonesian Customs page 5 3.
Import page 7 Customs Valuation page 12
4.
5.
Tariff Classi?cation page 18 6.
Import Facilities page 21 7.
Bonded Storage page 25 8.
Import Facilities for Export Purposes (KITE) page 32 9.
Free Trade and Free Port Zones page 36 10.
Export page 38 11.
Customs Assessments & Dispute Resolution page 42 12.
Claiming Interest Compensation page 45
About Deloitte
Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein, its member ?rms, and their respective subsidiaries and af?liates. Deloitte Touche Tohmatsu is an organization of member ?rms around the world devoted to excellence in providing professional services and advice, focused on client service through a global strategy executed locally in nearly 140 countries. With access
to the deep intellectual capital of approximately 135,000 people worldwide, Deloitte delivers services in four professional areas—audit, tax, consulting and
?nancial advisory services—and serves more than 80 percent of the world’s largest companies, as well as large national enterprises, public institutions, locally important clients, and successful, fast-growing global growth companies. Services are not provided by the Deloitte Touche Tohmatsu Verein, and, for regulatory and other reasons, certain member ?rms do not provide services in all four professional areas.
As a Swiss Verein (association), neither Deloitte Touche Tohmatsu nor any of its member ?rms has any liability for each other’s acts or omissions. Each of the member ?rms is a separate and independent legal entity operating under the names “Deloitte,” “Deloitte & Touche,” “Deloitte Touche Tohmatsu,” or other related names.
Deloitte in Indonesia
In Indonesia, Deloitte is represented by the following member ?rms:
ō 2VPDQ %LQJ 6DWULR 5HNDQ 5HJLVWHUHG 3XEOLF $FFRXQWLQJ )LUP
ō 'HORLWWH 7D[ 6ROXWLRQV 7D[ &RQVXOWLQJ )LUP
ō 37 'HORLWWH .RQVXOWDQ ,QGRQHVLD )LQDQFLDO $GYLVRU\ &RQVXOWLQJ 6HUYLFHV )LUP
Deloitte Tax Solutions has extensive experience assisting our clients in developing and implementing creative tax solutions that complement their business strategies. We RIIHU FOLHQWV SUDFWLFDO VROXWLRQV WR DGGUHVV WKHLU WD[ QHHGV DQG LQ GHSWK NQRZOHGJH RI Indonesian tax requirements. With both Indonesian and expatriate tax professionals, we are in a unique position to deal with the complexities and peculiarities of the Indonesian tax system and help businesses to meet the challenges of an increasingly VRSKLVWLFDWHG PDUNHW
4
Indirect Tax Services Group in Deloitte in Indonesia
:H XQGHUVWDQG WKDW FRPSDQLHV DUH LQFUHDVLQJO\ ORRNLQJ IRU UHDO ERWWRP OLQH VDYLQJV – even if they only provide a short-term gain; improvement of cash ?ow and value-for-money advice. Our indirect tax team can help you to achieve these objectives by:ō
Identifying and obtaining absolute savings in duty through adoption of tried and tested planning techniques
ō
Improving cash ?ow through adoption of appropriate customs facilitation measures ō
3URYLGLQJ VXSSRUW LQ LPSOHPHQWLQJ SURFHGXUHV WKDW ZLOO HQVXUH FXVWRPV compliance, thus minimizing exposure to penalties and potential costly audits
We advise on duty requirements, taxes payable at importation, and other regulatory and commercial concerns that can create costly delays as you import and export goods. Services include:
ō 9DOXDWLRQ DQG FODVVL?FDWLRQ
ō &XVWRPV GXW\ UHIXQG
ō 5HSUHVHQWDWLRQ LQ FXVWRPV DXGLW DQG OLWLJDWLRQ
ō &XVWRPV GXW\ DQG H[FLVH FRQVXOWDWLRQ
ō $VVLVWDQFH LQ REWDLQLQJ FXVWRPV GXW\ IDFLOLWLHV IURP WKH FXVWRPV DXWKRULW\
The Indirect Tax team of Deloitte Indonesia received an award from the International Tax Review as Indonesia Indirect Tax Firm of the Year (2008).
Indonesian Customs Guide 20095
General Information on Indonesian Customs
Indonesian Customs Law
ō
Indonesian customs is governed under Law No. 17 of 2006 as the amendment of /DZ 1R RI RQ &XVWRPV
ō
This Law came into effect on 15 November 2006, and at the time that it came into effect:
a. the prevailing implementing regulations in the customs sector remain in
force insofar as they are not contrary to and/or not regulated in the new
implementing regulations based on the Law;
b. customs matters that remained unsettled at the time the Law came into force
shall be settled based on the provisions of customs and excise regulations that are the least burdensome for the individual or legal entity concerned. Indonesian Customs Area
ō
The Indonesian customs area is de?ned as the entire territory of Indonesia, covering the land and waters and the air space over them and speci?ed localities in the exclusive economic zone and the continental shelf in which the Indonesian &XVWRPV /DZ ,&/ DSSOLHV LQ IXOO
ō
The Indonesian Exclusive Economic Zone is the outer strip bordering the Indonesian territorial sea as determined by the law applicable to the Indonesian waters, covering the seabed, the subsoil thereof, and the water above it with an outermost limit of 200 (two hundred) nautical miles, measured from the baseline of the Indonesian territorial sea.
A. Import in Brief
$Q\ JRRGV FRPLQJ IURP RYHUVHDV LQWR WKH ,QGRQHVLDQ &XVWRPV $UHD DUH WUHDWHG DV ?LPSRUWń DQG DUH JHQHUDOO\ VXEMHFW WR &XVWRPV 'XW\ ,PSRUWDWLRQ RI JRRGV LQWR Indonesia is subject to customs veri?cation, i.e. veri?cation of documentation and physical inspection of goods.
,PSRUWDWLRQ RI JRRGV LQWR ,QGRQHVLD PXVW EH GHFODUHG WR WKH &XVWRPV $XWKRULW\ XVLQJ DQ ,PSRUW 'HFODUDWLRQ )RUP 3,% 7R EH DEOH WR IXO?OO FXVWRPV REOLJDWLRQV WKH LPSRUWHU PXVW UHJLVWHU ZLWK WKH 'LUHFWRU *HQHUDO RI &XVWRPV DQG ([FLVH WR REWDLQ DQ ,PSRUWHU ,GHQWLW\ 1XPEHU $3,
&XVWRPV GXW\ DQG LPSRUW WD[HV SD\DEOH VKRXOG EH VHWWOHG ?UVW EHIRUH WKH JRRGV are released from the customs area (ports). If the deadline is not met, the customs duty payable is subject to an administrative penalty of 10% from the customs duty
payable.
B. Requirement for Importers
An importer can be a person or company, whether it has legal entity status or not. $Q LPSRUWHU PXVW KDYH D &HUWL?FDWH RI &XVWRPV 5HJLVWUDWLRQ Serti?kat Registrasi Pabean, SRP) and an Importer ID Number (Angka Pengenal Impor, API). Importation of certain products requires the importer to have a Special Importer ID Number (Nomor Pengenal Importir Khusus, NPIK 5HJLVWHUHG ,PSRUWHU 1XPEHU Importir Terdaftar, IT RU 3URGXFHU ,PSRUWHU 1XPEHU Importir Produsen, IP).
Certi?cate of Customs Registration (“SRP”)
653 PXVW EH REWDLQHG IURP WKH ,QGRQHVLDQ 'LUHFWRUDWH *HQHUDO RI &XVWRPV DQG ([FLVH '*&( DQG ZLOO UHPDLQ YDOLG XQOHVV LW LV FDQFHOOHG E\ WKH '*&(
Importer Identi?cation Number (“API”)
$OO LPSRUWHUV PXVW KDYH DQ $3, ,PSRUWDWLRQ ZLWKRXW DQ $3, FDQ RQO\ EH GRQH
after obtaining approval from the Indonesian Minister of Trade (MOT) and only for infrequent importation of self-consumed goods (not for trading purposes).
$3, FRQVLVW RI WKH IROORZLQJ W\SHV
1. Importir Umum, API-U), which should be obtained by a
$3, IRU *HQHUDO ,PSRUWHU
trading company;
2. Importir Produsen, API-P), which should be obtained
$3, IRU 3URGXFHU ,PSRUWHU
by an industrial company importing raw materials and capital goods for its own use;
3. Importir Terbatas, API-T), which should be obtained by
$3, IRU /LPLWHG ,PSRUWHU
a foreign or domestic investment company; and
4. Importir Khusus, API-K), which should be obtained by a
$3, IRU 6SHFLDO ,PSRUWHU
3URGXFWLRQ 6KDULQJ &RQWUDFW 36& FRPSDQ\
$3, FDQ EH REWDLQHG IURP WKH 'HSDUWPHQW RI 7UDGH H[FHSW IRU $3, 7 ZKLFK VKRXOG EH REWDLQHG IURP WKH ,QYHVWPHQW &RRUGLQDWLQJ %RDUG %.30 7KH $3, LV YDOLG IRU ?YH years and can be extended. It is applicable for the entire Indonesian customs area.
Special Importer Identity Number (“NPIK”)
13,. VKRXOG EH REWDLQHG E\ FRPSDQLHV WKDW LPSRUW FHUWDLQ FRPPRGLWLHV VXFK DV ULFH HOHFWURQLF SURGXFWV VXJDU FRUQ VR\EHDQV WR\V IRRWZHDU DQG WH[WLOHV 13,. FDQ EH REWDLQHG IURP WKH 'HSDUWPHQW RI 7UDGH E\ DQ LPSRUWHU WKDW DOUHDG\ KDV DQ $3, DQG is valid for ?ve years.
$Q LPSRUWHU WKDW KROGV DQ 13,. VKRXOG ?OH D ZULWWHQ UHSRUW UHJDUGLQJ LWV LPSRUW realization to the Department of Trade on the 15th of every month.
C. Customs Declaration Forms
ō
7KH ,PSRUWHU PXVW SUHSDUH D &XVWRPV 'HFODUDWLRQ )RUP 3,% XSRQ WKH LPSRUWDWLRQ of goods.
ō
The customs declaration should be accompanied by supporting documents,
L H FRPPHUFLDO LQYRLFH DLUZD\ ELOO $:% RU ELOO RI ODGLQJ %/ SDFNLQJ OLVW 3/ insurance letter, etc.
ō
5HYLVLRQ RI DQ LPSRUW GHFODUDWLRQ FDQ EH GRQH XQGHU FHUWDLQ FLUFXPVWDQFHV
5HYLVLRQ FDQ EH PDGH WR DQ LPSRUW GHFODUDWLRQ SURYLGHG WKH LPSRUWHG JRRGV KDYH not been released from the temporary customs area, the error was not discovered by the customs of?cials, and no assessment has been issued.
ō
The type of import declaration form depends on the purpose of import, as follows. Import Declaration Form Form Code
'HFODUDWLRQ IRU ,PSRUWLQJ *RRGV 3,% )RUP %&
'HFODUDWLRQ IRU ,PSRUWLQJ 3DUWLFXODU *RRGV 3,%. )RUP %&
%&
'HFODUDWLRQ RQ WKH ,PSRUW RI *RRGV %HORQJLQJ WR 3DVVHQJHUV RU 7UDQVSRUW
)DFLOLW\?V &UHZV
'HFODUDWLRQ RQ WKH ,PSRUW RI *RRGV WR EH 6WRUHG LQ D %RQGHG 6WRUDJH 3ODFH %&
%&
'RFXPHQW RQ WKH (QWU\ RI *RRGV 2ULJLQDWLQJ IURP &XVWRPV $UHD WR %RQGHG
Zone
%&
'HFODUDWLRQ RQ WKH 6HWWOHPHQW RI ,PSRUWHG *RRGV 5HFHLYLQJ ,PSRUW )DFLOLW\ IRU
([SRUW 3XUSRVH .,7(
Import Declaration Form Form Code 'HFODUDWLRQ IRU ,PSRUWLQJ *RRGV IURP %RQGHG 6WRUDJH 3ODFH%&
'HFODUDWLRQ RQ WKH 5HOHDVH RI *RRGV IURP %RQGHG 6WRUDJH 3ODFH E\ *XDUDQWHH%&
%&
'HFODUDWLRQ RQ WKH 5HLQWURGXFWLRQ RI *RRGV WKDW ZHUH 5HOHDVHG IURP %RQGHG
6WRUDJH 3ODFH E\ *XDUDQWHH
%&
'HFODUDWLRQ RQ WKH 5HOHDVH RI *RRGV WR EH WUDQVIHUUHG IURP RQH %RQGHG
6WRUDJH 3ODFH WR DQRWKHU %RQGHG 6WRUDJH 3ODFH
D. General Procedure of Importation
The procedures of importation are as follows:
1.
Arrival of transportation vehicle (ship, airplane, etc.)
%HIRUH WKH DUULYDO RI D WUDQVSRUWDWLRQ YHKLFOH IURP RXWVLGH WKH FXVWRPV DUHD WKH FDUULHU PXVW QRWLI\ WKH &XVWRPV 2I?FH RI WKH SODQQHG DUULYDO RI WKH YHKLFOH QR later than 24 hours before its arrival.
2.
Arrival of Import Goods
Upon the vehicle’s arrival, the carrier must submit a customs declaration, i.e.
manifest, to the head of the customs of?ce within 24 hours after the arrival of the ship (8 hours for aircraft; immediately for land transport), in Indonesian or English, signed by the carrier.
3.
Discharge of Import Goods
The import goods shall be discharged at the customs area or other place after receiving approval from the Head of Investigation or authorized of?cer. The
FDUULHU VKDOO SURYLGH D OLVW RI WKH FRQWDLQHUV RU EUHDN EXON DPRXQW ZKLFK KDV EHHQ discharged to the authorized of?cer at the customs of?ce, either manually or electronically.
4.
3URFHGXUH IRU &OHDUDQFH 5HOHDVH RI ,PSRUW *RRGV IURP &XVWRPV $UHD
ō
7KH LPSRUWHU VKDOO FRPSOHWH DQG VXEPLW WKH LPSRUW GHFODUDWLRQ IRUP 3,%
FRPSXWH WKH LPSRUW GXW\ DQG LPSRUW WD[HV DQG PDNH SD\PHQW WR WKH
GHSRVLWRU\ EDQN
Import
ō
7KH 3,% DQG LWV DWWDFKPHQWV VXFK DV FRPPHUFLDO LQYRLFH 3DFNLQJ /LVW %LOO RI
/DGLQJ $LU :D\ %LOO FXVWRPV GXW\ DQG LPSRUW WD[HV SD\PHQW HYLGHQFH HWF DUH VXEPLWWHG WR WKH &XVWRPV $XWKRULW\ IRU DSSURYDO
ō
The import goods can be released from the customs area after approval by
WKH &XVWRPV DXWKRULW\
5.
&RPSXWDWLRQ RI &XVWRPV GXW\ DQG LPSRUW WD[HV
ō
&XVWRPV 'XW\ &XVWRPV GXW\ WDULII [ &,) 9DOXH &RVW ,QVXUDQFH DQG )UHLJKW 9DOXH $GGHG 7D[ [ >&,) 9DOXH SOXV FXVWRPV GXW\@
ō
ō
$UWLFOH ,QFRPH 7D[ 7DULII [ >&,) SOXV FXVWRPV GXW\@ 7KH WDULII RI DUWLFOH LQFRPH WD[ LV IRU $3, KROGHU DQG IRU QRQ $3, KROGHU
/X[XU\ *RRGV 6DOHV 7D[ /*67 7DULII [ >&,) 9DOXH SOXV FXVWRPV GXW\@ /*67 LV ō
only imposed on certain goods that are de?ned as luxury goods, as stipulated in the prevailing regulations. The tariffs for LGST range from 10% to 75%.
A. Basic Principles
&XVWRPV YDOXDWLRQ LV D FXVWRPV SURFHGXUHV DSSOLHG WR GHWHUPLQH WKH FXVWRPV YDOXH of imported goods.
The determination of customs value in the course of importation into the Indonesian FXVWRPV DUHD LV JRYHUQHG XQGHU $UWLFOH RI ,QGRQHVLD &XVWRPV /DZ 1R DV DPHQGHG E\ /DZ 1R ?,&/ń ZKLFK VWDWHV WKDW WKH FXVWRPV YDOXH RI imported goods shall be the “transaction value”.
If the customs value cannot be determined based on the transaction value of the LPSRUWHG JRRGV WKHQ WKH &XVWRPV 9DOXH VKRXOG EH EDVHG RQ WKH WUDQVDFWLRQ YDOXH of identical goods, the same/similar goods, deduction method, or computation PHWKRG RU VKRXOG EH GHWHUPLQHG RQ WKH EDVLV RI GDWD DYDLODEOH LQ WKH &XVWRPV Territory, subject to certain limitations. The following section summarizes the PHWKRGV IRU GHWHUPLQLQJ FXVWRPV YDOXH DV UHJXODWHG XQGHU $UWLFOH RI WKH ,&/
B. The Six Valuation Methods
1.
Transaction value (1st Method)
&XVWRPV YDOXH IRU WKH FDOFXODWLRQ RI LPSRUW GXW\ VKDOO EH WKH WUDQVDFWLRQ YDOXH RI the concerned goods. “Transaction Value” means the price actually paid or payable by the buyer to the seller for the imported goods, plus certain costs related to the goods that are not included in the transaction value, i.e.:
a. costs paid by the purchaser that are not yet speci?ed in the price actually paid
RU WKDW VKRXOG EH SDLG H J FRPPLVVLRQV DQG EURNHUDJH IHHV H[FHSW EX\LQJ
FRPPLVVLRQ DQG SDFNLQJ DQG FRQWDLQHU FRVWV
b. assistance supplied directly or indirectly by the buyer to the supplier, e.g.
materials, components, parts, tolls, moulds, etc.;
c. royalty and license costs to be paid by purchaser directly or indirectly as the
requirement for sale/purchase of the imported goods being valuated, as long as the royalty and license costs are not included in the price actually paid for the imported goods concerned;
d. the value of any part of the proceeds/income earned by the purchaser to be
conveyed directly or indirectly to a vendor, on sales, utilization, or use of the import goods concerned;
e. costs of transportation of import goods sold for export to a port or place of
import within the customs area;
f. costs for loading, unloading, and handling related to transportation of the
import goods to the port or place of import within the customs area;
g. insurance costs.
The price actually paid or payable excludes:
D &RVWV LQFXUUHG E\ WKH EX\HU IRU LWV RZQ SXUSRVHV H J FRVW IRU UXQQLQJ WHVWV FRVW
IRU HVWDEOLVKLQJ VKRZURRPV PDUNHWLQJ UHVHDUFK DQG FRVW IRU / &
E &RVWV LQFXUUHG DIWHU LPSRUWDWLRQ RI JRRGV VXFK DV FRQVWUXFWLRQ IHH
commissioning, maintenance or technical assistance provided after importation of goods, customs duty, excise, etc.;
c. Dividend;
d. Interest;
e. Discounts.
The following conditions must be ful?lled in order to apply the transaction value as the customs value:
a. There must be no requirement or consideration of the transaction or price of the
imported goods for which the value cannot be determined;
b. No proceeds that should be provided by the buyer to the supplier;
c. No special relationship between the buyer and the supplier that in?uences the
price of the goods;
d. No restriction on the utilization/use of the imported goods by the buyer, other
than restrictions which:
i) are imposed or required by Law in Indonesia;
ii) only limit the geographical area in which the goods may be resold;
iii) do not substantially affect the value of the goods.
2.
Identical goods (2nd Method)
In the case that the customs value for the calculation of import duty cannot be determined based on the transaction value as intended in point 1), the customs value for the calculation of import duty shall be determined based on the transaction value of identical goods.
Two goods are deemed identical if both of them are the same in every way, i.e. at least the physical characteristics, quality, and reputation are the same, as well as:
a. manufactured by the same manufacturer in the same country; or
b. manufactured by another manufacturer in the same country.
The following conditions must be ful?lled in order to apply the transaction value of identical goods as the customs value:
D EDVHG RQ DQ LPSRUW GHFODUDWLRQ IRUP 3,% WKDW KDV EHHQ DVVHVVHG E\ D &XVWRPV
Service Of?ce;
E WKH GDWH RI WKH ELOO RI ODGLQJ % / RU $LUZD\ ELOO $:% LV VDPH DV RU ZLWKLQ
GD\V EHIRUH RU DIWHU WKH % / RU $:% RI WKH LPSRUWHG JRRGV WKDW DUH EHLQJ valued;
c. the level of trading and quantity is the same as that of the imported goods being
valued.
3.
Similar goods (3rd Method)
In the case that the customs value for the calculation of import duty cannot be determined based on the transaction value as intended in points (1) and (2), the customs value for the calculation of import duty shall be determined based on the transaction value of similar goods.
Two goods are deemed similar if both of them have the same physical characteristics and material components so that they can perform the same function and are exchangeable commercially, as well as:
a. manufactured by the same manufacturer in the same country; or
b. manufactured by another manufacturer in the same country.
As for identical goods, the following conditions must be ful?lled in order to apply the transaction value of similar goods as the customs value:
D EDVHG RQ DQ LPSRUW GHFODUDWLRQ IRUP 3,% WKDW KDV EHHQ DVVHVVHG E\ D &XVWRPV
Service Of?ce;
E WKH GDWH RI WKH ELOO RI ODGLQJ % / RU $LUZD\ ELOO $:% LV WKH VDPH DV RU ZLWKLQ
GD\V EHIRUH RU DIWHU WKH % / RU $:% RI LPSRUWHG JRRGV WKDW DUH EHLQJ YDOXHG c. The level of trading and quantity is the same as that of the imported goods
being valued.
4.
Deduction method (4th Method)
In the case that the customs value for the calculation of import duty cannot be determined based on the transaction value as intended in points (1) (2), and (3), the customs value for the calculation of import duty shall be determined based on the deduction method.
The deduction method is a method for calculating the customs value of import goods based on the selling price of the import goods concerned, identical import JRRGV RU VLPLODU LPSRUW JRRGV LQ WKH PDUNHW ZLWKLQ WKH FXVWRPV DUHD PLQXV FRVWV RU expenses such as commission or pro?ts, transportation, insurance, import duty, and tax.
Computation method (5th Method)
5.
In the case that the customs value for the calculation of import duty cannot be determined based on the transaction value as intended in points (1) (2), and (3) or the deduction method as intended in point (4), the customs value for the calculation of import duty shall be determined based on the computation method.
The computation method is a method used for calculating the customs value
of import goods based on adding up the prices of raw materials, costs for the manufacturing process, and other costs/expenses up to the time the goods arrive at the port or place of import into the customs area.
6.
A fair and consistent procedure (6th Method)
In the case that the customs value for the calculation of import duty cannot be determined based on the transaction value as intended in points (1) (2), and (3), the deduction method as intended in point (4) or the computation method as intended in point (5), the customs value for the calculation of import duty shall be determined by using a procedure that is fair and consistent with the principles and provisions as stipulated in points (1), (2), (3), (4) or (5), based on data available within the customs area, with certain limitations.
C. Related-Party Transactions
7KH WUDQVDFWLRQ YDOXH PD\ QRW EH DFFHSWHG DV WKH &XVWRPV 9DOXH LI WKHUH LV D ?VSHFLDO relationship” between the seller and the buyer that in?uences the price of the goods such that the value is considered not to be in accordance with the arm’s-length principle.
A “special relationship” is deemed to exist between two parties in the following circumstances:
1. they are of?cer or director of one another’s businesses;
2. they are legally recognized partners in business;
3. they are employer and employee;
4. any person directly or indirectly owns, controls, or holds 5% or more of the
RXWVWDQGLQJ YRWLQJ VWRFN RU VKDUHV RI ERWK RI WKHP
5. one of them directly or indirectly controls the other;
6. both of them are directly or indirectly controlled by the same third person;
7. both of them directly or indirectly together control another party;
8. they are members of the same family.
7KHUH DUH WZR PHWKRGV WR FKHFN ZKHWKHU WKH VSHFLDO UHODWLRQVKLS LQ?XHQFHV WKH SULFH or not, i.e.:
)DLUQHVV RI 7UDQVDFWLRQ $UP?V /HQJWK 3ULFH
The special relationship is considered as not in?uencing the price if the transaction is conducted at a fair price that is common in business practice. The pricing should be comparable to the pricing between non-related parties. A fair pricing normally UHIHUV WR SULFLQJ FRPPRQO\ DGRSWHG LQ WKH PDUNHW IRU VLPLODU WUDQVDFWLRQV
2. Test Value
Test Value means;
a. Transaction value of identical goods or similar goods between non-related
parties;
E &XVWRPV YDOXH RI LGHQWLFDO JRRGV RU VLPLODU JRRGV ZKLFK LV GHWHUPLQHG XVLQJ
the deduction method; or
F &XVWRPV YDOXH RI LGHQWLFDO JRRGV RU VLPLODU JRRGV ZKLFK LV GHWHUPLQH
G XVLQJ
the computation method.
16
7R FKHFN ZKHWKHU WKH VSHFLDO UHODWLRQVKLS LQ?XHQFHV WKH SULFH WKH FXVWRPV YDOXH must be comparable to the test value:
,I WKH FXVWRPV YDOXH VWDWHG LQ WKH 3,% LPSRUW GHFODUDWLRQ LV WKH VDPH DV RU OHVV than 5% lower or higher than the customs value in the test value, then the
relationship between seller and buyer shall be deemed as not affecting the price, such that the stated customs value shall be acceptable;
LI WKH FXVWRPV YDOXH VWDWHG LQ WKH 3,% LV PRUH WKDQ ORZHU WKDQ WKH FXVWRPV value in the test value, the relationship between seller and buyer shall be deemed DV DIIHFWLQJ WKH SULFH VXFK WKDW WKH FXVWRPV YDOXH VWDWHG LQ WKH 3,% VKDOO EH
unacceptable.
D. Customs Advice and Valuation Ruling
7KH SXUSRVHV RI &XVWRPV $GYLFH DQG 9DOXDWLRQ 5XOLQJV DUH WR KHOS LPSRUWHUV LQ FDOFXODWLQJ FXVWRPV YDOXH DQG WR PDNH LW HDVLHU IRU WKH '*&( WR DVVHVV FXVWRPV value.
ō
&XVWRPV $GYLFH LV JXLGDQFH FRQFHUQLQJ FXVWRPV YDOXDWLRQ RQ JRRGV EHLQJ LPSRUWHG LQWR ,QGRQHVLD 7KLV &XVWRPV $GYLFH LV YDOLG RQO\ IRU RQH VKLSPHQW
ō
$ 9DOXDWLRQ 5XOLQJ LV LQIRUPDWLRQ FRQFHUQLQJ WKH GHWHUPLQDWLRQ RI FXVWRPV YDOXH of imported goods that have previously been imported, which will be used as the basis to calculate the customs value on similar goods being imported. A Valuation 5XOLQJ LV YDOLG IRU D PD[LPXP RI VL[ PRQWKV DV ORQJ DV WKHUH DUH QR FKDQJHV LQ WKH conditions.
7R REWDLQ &XVWRPV $GYLFH RU D 9DOXDWLRQ 5XOLQJ WKH LPSRUWHU PXVW VXEPLW D OHWWHU WR WKH 'LUHFWRU *HQHUDO RI &XVWRPV DQG ([FLVH
Indonesian Customs Guide 200917
A. Harmonized Commodity Description and Coding System (HS
Code)
7KH +6 &RGH RI WDULII QRPHQFODWXUH LV DQ LQWHUQDWLRQDOO\ VWDQGDUGL]HG V\VWHP
of names and numbers for classifying traded products, which is developed and PDLQWDLQHG E\ WKH :RUOG &XVWRPV 2UJDQL]DWLRQ :&2
7KH LQWHUQDWLRQDO OHYHO RI WKH +6 &RGH LV WKH ?UVW VL[ GLJLWV ,Q RWKHU ZRUGV JRRGV imported into any country using the HS are classi?ed under the same ?rst six digits in their respective tariff codes. The ?rst four digits are referred to as the heading.
7KH ?UVW VL[ GLJLWV DUH NQRZQ DV D VXEKHDGLQJ ,QGLYLGXDO FRXQWULHV PD\ H[WHQG D Harmonized System number to eight or ten digits for customs purposes.
B. Most Favored Nomenclature (MFN) Tariff
,QGRQHVLDQ 7DULII FODVVL?FDWLRQV DUH JRYHUQHG XQGHU $UWLFOH RI WKH ,&/ 7KH
,QGRQHVLDQ +6 &RGH LV GHWHUPLQHG EDVHG RQ WKH DERYH ,QWHUQDWLRQDO +DUPRQL]HG
6\VWHP DQG WKH +6 &RGH LV H[WHQGHG WR GLJLWV
&XVWRPV GXW\ WDULII GHSHQGV RQ WKH +6 &RGH RI WKH LPSRUWHG JRRGV DV FODVVL?HG
LQ WKH ,QGRQHVLDQ &XVWRPV 7DULII %RRN %XNX 7DULI %HD 0DVXN ,QGRQHVLD ? %7%0,
.QRZLQJ WKH FRUUHFW FODVVL?FDWLRQ LV HVVHQWLDO VLQFH WKH +6 &RGH LV RQH RI WKH IDFWRUV that determine the rate of customs duties and taxes, as well as the import/export requirements for the product.
C. Preferential Tariff
$ SUHIHUHQWLDO WDULII UDWH LV H[WHQGHG WR SDUWQHU FRXQWULHV WKDW KDYH VLJQHG )UHH 7UDGH $JUHHPHQWV )7$ DQG (FRQRPLF 3DUWQHUVKLS $JUHHPHQWV (3$ ZLWK HDFK RWKHU 7KLV PHDQV WKDW FXVWRPV GXWLHV IRU VHOHFWHG LPSRUWHG JRRGV WKDW RULJLQDWH IURP WKH )7$ (3$ SDUWQHU FRXQWULHV DUH ORZHU RU WRWDOO\ HOLPLQDWHG
&XUUHQWO\ ,QGRQHVLD KDV SUHIHUHQWLDO WDULIIV LQ WKH IROORZLQJ VFKHPHV
18
Common Effective Preferential Tariff (CEPT) - FTA
1.
&(37 LV SUHIHUHQWLDO WDULII EDVHG RQ DJUHHPHQW EHWZHHQ ,QGRQHVLD DQG $6($1
&RXQWULHV 7KLV WDULII LV DSSOLFDEOH IRU WKH LPSRUW RI JRRGV IURP $6($1 FRXQWULHV LQWR ,QGRQHVLD ,Q RUGHU WR DSSO\ WKH &(37 WDULII WKH LPSRUWHU VKRXOG REWDLQ D FHUWL?FDWH RI RULJLQ )RUP ' LVVXHG E\ WKH FXVWRPV DXWKRULW\ RI WKH FRXQWU\ RI RULJLQ *HQHUDOO\ FXVWRPV GXW\ WDULIIV IRU &(37 )7$ UDQJH IURP WR H[FHSW IRU SURGXFWV LQ WKH “Exclusion List”.
2.
ASEAN–China FTA
7KLV SUHIHUHQWLDO WDULII LV DSSOLFDEOH IRU JRRGV LPSRUWHG IURP &KLQD DQG RU RWKHU
$6($1 &RXQWULHV ,Q RUGHU WR DSSO\ WKLV WDULII WKH LPSRUWHU VKRXOG REWDLQ D FHUWL?FDWH RI RULJLQ )RUP ( LVVXHG E\ WKH FXVWRPV DXWKRULW\ RI WKH FRXQWU\ RI RULJLQ
$6($1 DQG &KLQD KDYH DJUHHG WR UHGXFH WKH FXVWRPV GXW\ WDULII JUDGXDOO\ LQ WKUHH phases, i.e.:
D (DUO\ +DUYHVW 3DFNDJH (+3 LV D WDULII UHGXFWLRQ SURJUDP IRU FHUWDLQ SURGXFWV L H XQGHU +6 1R ? ,Q DGGLWLRQ ,QGRQHVLD DQG &KLQD KDYH DOVR HQWHUHG LQWR
D ELODWHUDO (+3 DJUHHPHQW ZKLFK FRYHUV +6 1R DQG According to these agreements, the tariffs for the HS codes mentioned above will be progressively reduced starting from 1 January 2004 and become 0% in 2006. This program has been implemented in Indonesia.
E 1RUPDO 7UDFN LV D WDULII UHGXFWLRQ SURJUDP ZKLFK LV HIIHFWLYH IURP -XO\ DQG will become 0% in 2012. The schedule is as follows:
Tariff / Year2005 - 20062007 - 200820092010-20112012
X > 20%20%12%5%0% / 5%*0% / 0%* 15%8%5%0% / 5%*0% / 0%* 15% ≤ X <
20%
10%8%5%0% / 0%0% / 0%* 10% ≤ X <
15%
5%5%0%0%0% / 0%*
5% < X <
10%
X ≤ 5%Unchanged0%0%0% / 0%*
1RUPDO 7UDFN ,,
Indonesian Customs Guide 200919
F 6HQVLWLYH 7UDFN 1RUPDO 6HQVLWLYH DQ
G +LJKO\ 6HQVLWLY
H LV D WDULI
I UHGXFWLRQ SURJUDP which stipulates that the maximum tariff is 20% in 2012 and will be reduced gradually to 5% in 2018.
3.
ASEAN-Korea FTA (AK-FTA)
$. )7$ LV DQ DJUHHPHQW EHWZHHQ $6($1 FRXQWULHV DQG .RUHD WR EXLOG WKH HFRQRPLF SDUWQHUVKLS EHWZHHQ WKH FRXQWULHV )XUWKHU WR WKH VLJQLQJ RI $. )7$ WKH ,QGRQHVLDQ 0LQLVWHU RI )LQDQFH 02) KDV LVVXHG LPSOHPHQWLQJ UHJXODWLRQV ZKLFK VWLSXODWH WKH WDULII UDWHV RQ LPSRUWHG JRRGV IURP .RUHD 7KLV SUHIHUHQWLDO WDULII LV HIIHFWLYH IURP July 2007.
,Q RUGHU WR DSSO\ WKLV WDULII WKH LPSRUWHU VKRXOG REWDLQ D FHUWL?FDWH RI RULJLQ )RUP $. LVVXHG E\ WKH FXVWRPV DXWKRULW\ RI WKH FRXQWU\ RI RULJLQ
4.
Indonesia–Japan Economic Partnership Agreement (IJEPA)
,-(3$ LV DQ DJUHHPHQW EHWZHHQ WKH JRYHUQPHQWV RI ,QGRQHVLD DQG -DSDQ WR EXLOG WKH HFRQRPLF SDUWQHUVKLS EHWZHHQ WKH WZR FRXQWULHV 7KH REMHFWLYH RI ,-(3$ LV
to increase trade and investment in both countries, which appears to have been GHFOLQLQJ RYHU WKH SDVW IHZ \HDUV )XUWKHU WR WKH VLJQLQJ RI ,-(3$ WKH ,QGRQHVLDQ
0LQLVWHU RI )LQDQFH 02) KDV VWLSXODWHG VHYHUDO LPSOHPHQWLQJ UHJXODWLRQV WKDW speci?cally aim to reduce the customs duty tariffs of certain goods imported into Indonesia from Japan. This preferential tariff is effective from 1 July 2008.
,Q RUGHU WR DSSO\ WKLV WDULII WKH LPSRUWHU VKRXOG REWDLQ D FHUWL?FDWH RI RULJLQ )RUP ,-(3$ LVVXHG E\ WKH FXVWRPV DXWKRULW\ RI WKH FRXQWU\ RI RULJLQ
D. Pre-entry Classi?cation
%DVHG RQ D UHTXHVW WKH 'LUHFWRU *HQHUDO RI &XVWRPV PD\ GHWHUPLQH WKH WDULII classi?cation of import goods before submission of the import declaration form.
20
A. Exemption and Relief
In general, the customs duty facilities that may be provided are exemption or relief, ZKLFK DUH JRYHUQHG XQGHU $UWLFOHV DQG RI WKH ,QGRQHVLDQ &XVWRPV /DZ ,&/ Exemption from customs duty may be applied for the importation of the following items:
a. goods of the (diplomatic) representative of?ce of a foreign country and of its
of?cials assigned in Indonesia, based on the reciprocal principle;
b. goods for the needs of international organizations and of their of?cials assigned
in Indonesia;
F VFLHQWL?F ERRNV
d. consigned goods in the form of donation/grant for public worship, charity, social
purposes, cultural purposes, or mitigation of natural disasters;
e. goods for the needs of museums, zoos, and other similar places open to the
public, as well as goods for natural conservation;
f. goods for scienti?c research and development;
g. goods for special needs of the blind and other disabled people;
h. weapons, ammunition, military equipment and police equipment, including
components for state defense and security purposes;
i. goods and materials used for manufacturing goods for state defense and
security purposes;
j. sample goods not for commercial purposes;
N FRI?QV RU RWKHU FRQWDLQHUV FRQWDLQLQJ FRUSVHV RU FRUSVH DVK
l. personal effects;
m. personal goods of passengers, crews of transportation vehicles, border crossers, and consignment goods up to the limits of customs value and/or certain
quantity;
n. medicines imported using the government budget for the public interest;
o. goods exported for the purposes of repair, processing/?nishing, and testing;
p. goods previously exported and then re-imported in the same quality as at the time of export; and
q. materials for human therapy, blood classi?cation, and tissue identi?cation.