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Import Clearance
Procedure
All goods coming into
Indonesia must be cleared through Customs and it’s subject to customs duty
and other taxes related to import unless specifically exempted from duty by
law. Import clearance procedure involves a number of steps as the followings:
1 - Procedure for entry prior to clearance
Imported goods are not legally entered, until after the arrival of the vessel
with the limits of the port of entry. Upon the arrival of the vessel, the
Master or His agent is obliged to lodge a General Declaration covering all
cargoes and supplies on board to the Customs Service Office not later than
the date of the arrival, exclusive of Sundays and Holidays, or any authorized
extension, must be furnished with the following information:
- Name and flag of the vessel and also the name of her
master;
- Country of Origin, place(s) and of loading/departure;
- Quantity, marking, numbering, and other descriptions
of packaging of goods, including weight and volume (cubic content);
- Kind and quantity of goods which is not packed.
After reporting the
vessel’s content to Customs Service Office, the goods can be unloaded at the
authorized piers and places (approved landing places), or at any other
authorized places subject to the request of the carrier.
Goods may be declared
by the importer or the customs broker on his behalf. The declarant, in order
to obtain clearance of goods for home use or temporary importation must
perform the followings:
- to lodge the importer declaration (PIB), together
with the relevant supporting documents such as: commercial invoice,
airway bill or B/L, packing list, etc;
- to pay import duties and taxes;
- to ensure the accuracy for the particulars in the PIB
such as among others: classification or HS/Customs code, custosm value,
etc.
In addition the
declarant is not only able to, under customs supervision, conduct a
preliminary inspection and draw samples of goods before lodging the goods declaration
for home use, but also able to obtain advance information from Customs on
valuation and/or classification of the goods concerned.
Declaration must be
made on an import declaration form called “Import Declaration” (PIB) which
should be lodged at the Customs Service Office during the office hours.
After submittance of
general declaration, the goods are allowed to be deposited in the customs
temporary storages (sheds or open spaces) at the port of entry for a maximum
period of 2 months, commenced from the date of unloading; however, in Tanjung
Priok port of entry, the maximum period of temporary storage is only 1 month.
The goods which is not yet cleared within the specified time will be treated
as unclaimed goods in which Customs is empowered to remove, destroy,
reexport, or sell such goods by auction.
In the case of the
unclaimed goods, the importer or his agent is able to, within
one-year-of-removal to the Customs Warehouse, lodge the PIB. If the goods is
still not claimed by then and if the importer fails to settle expenses
incurred for the removal and deposit of the goods, Customs is authorized to
sell such goods by auction or otherwise dispose such goods as decided by the
Minister of Finance.
The proceeds of the
sale are used to cover import duties, taxes, and other expenses. The balance
will be returned to the importer if a claim is made within a period of 3 years
started from the date of deposit in the Customs Warehouse. If it is not
claimed by then, the balance will be appropriated for the State revenue. If
the value of the unclaimed goods is not enough to cover the import duties,
taxes, and other expenses, those goods, which are not harmful or dangerous,
shall be destroyed after three years being taken into custody.
The PIB among others
requires the following information:
- the name, occupation and address of the declarant;
- the name of the carrier and her master;
- country of origin;
- place where goods are deposited (sheds, open spaces,
warehouse, etc);
- quality, description of goods for the purpose of
classification and valuation.
The PIB should be
completed with supported documents such as invoice, bill of lading,
insurance papers, packing list, import license for certain kind of goods,
etc.
5 - Examination of Imported Goods
Examination is
normally done in the presence of the declarant at legally specified places
during office hours. The scope of the examination is normally up to 10%;
however, when an offence is detected, a thorough examination will be carried
out.
The declarant is
responsible for loading and unloading, unpacking, repacking, and providing
other facilities needed for the examination of goods. When examination revels
and discrepancy, the sample of goods may be extracted for proper
classification and assessment of value, duties, and taxes or for any other
purposes as may be determined by Customs.
6 - Appraisement of Dutiable Goods
Customs duties are
classified as ad valorem and specific. An ad valorem duty is a percentage
which is applied to the dutiable value of the imported goods. Whereas a
specific duty is a specified amount per unit of weight, gauge or other
measurement of quantity, e.g. Rp.10,000.00 per kilogram under metric system,
etc.
Payment of duty and
taxes for imported goods shall be done through foreign exchange bank. As for
goods brought by passengers coming from abroad which are not classified as
commercial goods, the payment of duty and taxes can be done at the
Customs Service Office at the airport. Passengers shall be given a
receipt on the spot for duty paid. Any overpayment of duty is returned and
underpayment is billed.
In principal imported
goods should be released immediately; nevertheless, when an offence is
detected, a thorough re-examination will be carried out by Customs. The
release of goods will be subject to normal customs procedures. In the case of
the value of imported goods can not be assessed promptly due to laboratory
analysis requirement, Customs may permit the release of the goods after
taking samples or obtaining detailed technical documentations and the
importer or declarant has submitted a guarantee to ensure the payment of any
additional import duty and taxes might be incurred.
9 - Goods Damaged, Destroyed or Lost
The Minister of
Finance is empowered to remit the whole or any part of duty payable on any
imported dutiable goods which by unavoidable accident or lost, damaged or
destroyed at any time after their arrival within the limit and before removal
from Customs control.
10 - Temporary Importation
To facilitate trade,
Customs has provided a facility for temporary importation. This facility
allows importers to import temporarily goods without any duty payment under
condition, within certain period of time, the goods must be re-exported.
Otherwise the goods will be considered as permanently imported or home use
and the importers are obliged to pay the duty and taxes incurred as well as
fine amounting 100% of customs duty payable.
Goods which are
eligible for obtaining temporary admission facility are as follows:
- Goods used for seminars and the like;
- Goods used for public entertainment
purposes;
- Goods used by experts for research, educational,
religious, and cultural purposes, and for making
film/movies;
- Container used to transport goods repeatedly;
- Goods used for samples, models or molds;
- Articles used for games;
- Vehicles or means of transport used by tourists
themselves;
- Articles used for oil drilling operation;
- Articles to be repaired, reconditioned,
modified, tested or maintained;
- Live animals used for publics entertainment,
training, breed or the like.
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