IMPORTS OF GOODS BY BRINGING THE PASSENGERS, CREW CARRIER MEANS, Boundary Passage, AND GOODS PACKAGES

REGULATION FINANCE MINISTER NUMBER 188/PMK .04/2010 Dated October 29, 2010 IMPORTS OF GOODS BY BRINGING THE PASSENGERS, CREW CARRIER MEANS, Boundary Passage, AND GOODS PACKAGES MINISTER OF FINANCE,

IMPORTS OF GOODS BY BRINGING THE PASSENGERS, CREW CARRIER MEANS, Boundary Passage, AND GOODS PACKAGES


that in order to implement the provisions of Article 10B paragraph (5), Article 13 paragraph (2), and Article 25 paragraph (3) of Law Number 10 Year 1995 on Customs as amended by Act No. 17 of 2006, it is necessary to stipulate Minister of Finance on Import of Goods Carried By Passengers, Crew Carrier Facility, Boundary Passage, And Goods Shipment;

Given:

1. Law Number 6 Year 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplementary State Gazette of the Republic of Indonesia Number 3262) as amended by Act No. 28 of 2007 (State Gazette Indonesia Year 2007 Number 85, Supplementary State Gazette of the Republic of Indonesia Number 4740);
2. Law Number 7 Year 1983 on Income Tax (State Gazette of the Republic of Indonesia Year 1983 Number 50, Supplementary State Gazette of the Republic of Indonesia Number 3263) as amended by Law No. 17 of 2000 (State Gazette of the Republic of Indonesia Year 2000 Number 127, Gazette of the Republic of Indonesia Number 3985);
3. Law Number 8 Year 1983 regarding Value Added Tax and Goods and Services Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia Year 1983 Number 51, Supplementary State Gazette of the Republic of Indonesia Number 3264) as amended by Law Number 42 Year 2009 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Supplementary State Gazette of the Republic of Indonesia Number 5069);
4. Law Number 10 Year 1995 regarding Customs Affairs (State Gazette of the Republic of Indonesia Year 1995 Number 75, Supplement to the Republic of Indonesia Number 3612) as amended by Act No. 17 of 2006 (State Gazette of the Republic of Indonesia Year 2006 Number 93, Supplement Republic of Indonesia Number 4661)
5. Act No. 11 of 1995 on Excise (Republic of Indonesia Year 1995 Number 76, Supplement to the Republic of Indonesia Number 3613) as amended by Act No. 39 of 2007 (State Gazette of the Republic of Indonesia Year 2007 Number 105, Supplement Republic of Indonesia Number 4755);
6. Presidential Decree Number 56 / P Year 2010;
   

DECIDED:
Setting:

MINISTER OF FINANCE ON THE IMPORT OF GOODS BY BRINGING THE PASSENGERS, CREW CARRIER MEANS, Boundary Passage, AND GOODS PACKAGES.

CHAPTER I
GENERAL PROVISIONS

Article 1

In Regulation of the Minister of Finance is the meaning of:

1. Carrier Support crew is any person who because of the nature of his work must be in carriers and means of coming together means of transport.
2. Boundary Passage are resident or residing in the border regions and countries have identity cards issued by the competent authority and that cross-border travel in border areas through cross-border Postal Supervisors.
3. Passenger is any person who crossed the border territory by using the means of transport but not the crew and not the Carrier Facility Boundary Passage.
4. Safekeeping Service Company, hereinafter called PJT is a company which obtained a courier service business license from the relevant authorities and obtain approval to carry out activities of Customs of the Head of the Customs Office.
5. Merchandise is goods that according to the type, nature and the amount is reasonable for personal use, imported for sale, goods for example, goods that will be used as raw materials or auxiliary materials for industry, and / or goods to be used for purposes other than personal use.
6. Personal Goods Passengers are all goods carried by passengers, but does not include Merchandise.
7. Personal Goods Carrier's crew ingredients are all goods carried by the crew Carrier Facility, but excluding Merchandise.
8. Personal Goods Boundary Passage are all goods carried by the Boundary Passage, but excluding Merchandise.
9. Shipments of goods are imported goods which are sent by specific senders abroad to certain recipients in the country.
10. Customs Declaration hereinafter abbreviated as CD is a notice of customs on the import of goods carried by passengers or crew Carrier Facility.
11. Pas Transboundary hereinafter abbreviated PLB is a card issued by Immigration Office provided to the Boundary Passage.
12. Cross Border Inspection Post, hereinafter abbreviated PPLB is a designated place in the border region and resolving the state to notify the customs duty on goods brought by Boundary Passage.
13. Identity Card Transboundary hereinafter abbreviated KILB is a card issued by the Customs Office that oversees the Postal Inspection Transboundary given to the Boundary Passage after met certain requirements.
14. Pas Printed Books Transboundary hereinafter abbreviated BPBLB is a book that is used by Customs and Excise officials to record the number, type, and the customs value of goods carried by the Boundary Passage from outside the customs area.
15. Green Line is the point of import expenditures with no physical examination of goods.
16. The Red Line is the path of imported goods expenditure by physical examination of goods.
17. Director General means the Director General of Customs and Excise.
18. Customs Act is the Act No. 10 of 1995 on Customs as amended by Act No. 17 of 2006.
19. Customs and Excise officials are employees of the Directorate General of Customs and Excise appointed in certain positions to perform certain duties under the Customs Act.
20. Customs Office is an office within the Directorate General of Customs and Excise customs where fulfilling obligations in accordance with the provisions of Customs Act.
    

CHAPTER II
SCOPE

Article 2

Imports of goods carried by passengers, crew Carrier Facility, and Boundary Passage consists of:

1. Passengers of Private Goods, Private Goods Carrier's Crew Facility, or Personal Stuff Boundary Passage; and / or
2. Merchandise.

Article 3
(1) Passenger or Goods Personal Goods Personal Carrier Crew Facility referred to in Article 2 are the goods arrive with passengers or crew Carrier Facility.
(2) Passenger or Goods Personal Goods Personal Carrier Facility crew who arrived before or after the arrival of passengers or crew carrier facilities, are treated as goods arrive with passengers or crew Carrier Facility as referred to in paragraph (1), all meet the following requirements:

1. no later than 30 (thirty) days prior to arrival passengers or crew Carrier Facility, and / or 60 (sixty) days after the arrival of passengers or crew carrier ingredients, for passengers or crew Carrier Facilities that use sea transport facilities; or
2. no later than 30 (thirty) days prior to arrival passengers or crew Carrier Facility, and / or 15 (fifteen) days after the passengers or crew arrived Carrier Facility, for passengers or crew Facility that uses Carrier air transport facilities.

(3) Goods referred to in paragraph (2) ownership must be proved by using the passport and boarding pass in question.

CHAPTER III
CUSTOMS NOTICE THAT BRING THE GOODS IMPORTED BY PASSENGERS, CREW CARRIER MEANS, AND
Boundary Passage

Article 4
(1) Imported goods carried by passengers, crew Carrier Facility, and Boundary Passage shall be notified to Customs and Excise officers at the Customs Office.
(2) Imported goods referred to in paragraph (1) can only be issued with the approval of officials of Customs and Excise.

Article 5
(1) Passengers and crew on arrival Carrier Facility shall notify the imported goods are brought over to the Customs and Excise using the CD.
(2) CD referred to in paragraph (1), shall be filled out completely and correctly.
(3) The notification as referred to in paragraph (1) may be made orally at certain places specified by the Director General.
(4) Boundary Passage are arriving from outside the customs area shall notify the goods which brought verbally to the officials of Customs and Excise in PPLB.

Article 6
(1) Passenger or Goods Personal Goods Personal Carrier Facility crew who arrived before and / or after the arrival of passengers or crew carrier ingredients, it can be completed by passengers or crew carrier ingredients, or their proxies by using:

1. Notice of the Special Import (PIBK), for Passenger or Goods Personal Goods Personal Carrier Crew Facilities listed in the manifest;
2. CD is used on arrival passengers or crew Carrier Facility concerned, for Passenger or Goods Personal Goods Personal Carrier Crew Facilities listed as item "Lost and Found.

(2) Trade in Goods carried by Passengers, Crew Carrier Facility, or Boundary Passage, was completed by passengers, crew Facility Carrier, Boundary Passage, owner of Merchandise (importer), or its proxy, using the Notice of Special Import (PIBK).

CHAPTER IV

EXCISE DUTY EXEMPTION AND PERSONAL GOODS TO PASSENGERS, CREW PERSONAL GOODS CARRIER MEANS, AND PERSONAL GOODS Boundary Passage

Article 7
(1) Personal Stuff On The Passenger, Cargo Carrier Support Crew Personal, and Personal Goods Boundary Passage which was originally taken out of customs area and then put back into the customs area, be given exemption from import duty according to the legislation regulating the import of returned items which have been exported.
(2) Personal Stuff On The Passenger, Cargo Carrier Support Crew Personal, and Personal Goods Boundary Passage to be used while in the customs area and will be brought back at the time of Passengers, Crew Carrier Facility, and Boundary Passage to leave the customs area, be given exemption from import duty appropriate laws and regulations governing the temporary import.
(3) In addition to import duty exemption as referred to in paragraph (1) and paragraph (2), import duty exemption granted to the Passengers of Private Goods, Private Goods Carrier Crew Facilities, and Personal Goods Boundary Passage to the limit of the customs value and / or a certain amount.

Part One
Passengers of Private Goods

Article 8
(1) Personal Stuff On The Passenger as referred to in Article 7 paragraph (3) with most of the customs value of FOB USD 250.00 (two hundred and fifty U.S. dollars) per person or FOB USD 1,000.00 (one thousand U.S. dollars) per family for each arrival, is given exemption of import duty.
(2) In the case of Private Goods Passenger exceed the customs value referred to in paragraph (1), the excess is charged import duties and taxes in order to import.

Article 9
(1) In addition to import duty exemption as referred to in Article 8 paragraph (1), of the Passenger Personal Goods that are subject to excise goods, be given exemption from import duty and excise duty for every adult with a total maximum of:

1. 200 (two hundred) cigarettes, 25 (twenty five) cigars, or 100 (one hundred) grams of tobacco slices / other tobacco products; and
2. 1 (one) liter of beverages containing ethyl alcohol.

(2) In the case of tobacco referred to in paragraph (1) letter a more than 1 (one) type, exemption from import duty and excise duty is equivalent to the ratio of each kind of tobacco it.
(3) In the case of Private Goods Passengers who are subject to excise goods exceeds the amount referred to in paragraph (1), the excess of goods subject to excise are directly destroyed by the Customs and Excise Officers with or without witnessed passengers concerned.

Part Two
Personal Goods Carrier's Crew Facility

Article 10
(1) The Personal Goods Carrier's Crew Facility as referred to in Article 7 paragraph (3) with most of the customs value FOB U.S. $ 50.00 (fifty U.S. dollars) per person for each arrival, be given exemption from import duty.
(2) In the case of Private Goods Carrier's Crew Facility exceed the customs value referred to in paragraph (1), the excess is charged import duties and taxes in order to import.

Article 11
(1) In addition to import duty exemption as referred to in Article 10 paragraph (1), against a crew of Private Goods Carrier Facility which is subject to excise goods, be given exemption from import duty and excise duty with a total maximum of:

1. 40 (forty) cigarettes, 10 (ten), cigars, or 40 (forty) grams of tobacco slices / other tobacco products; and
2. 350 (three hundred and fifty) milliliters of beverages containing ethyl alcohol.

(2) In the case of tobacco referred to in paragraph (1) letter a more than one type, exemption from import duty and excise duty is equivalent to the ratio of each kind of tobacco it.
(3) In the case of Private Goods Carrier's Crew Facility which is subject to excise goods exceeds the amount referred to in paragraph (1), the excess of goods subject to excise are directly destroyed by the Customs and Excise Officers with or without crew witnessed Carrier Facility in question.

Part Three
Personal Goods Boundary Passage

Article 12
(1) On The Boundary Passage of Private Goods as referred to in Article 7 paragraph (3) granted exemption from import duty, provided that the customs value as follows:

1. Indonesia and Papua New Guinea's most lots FOB USD 300.00 (three hundred U.S. dollars) per person for a period of 1 (one) month;
2. Indonesia and Malaysia:
1) at most FOB MYR 600.00 (six hundred Ringgit Malaysia) per person for a period of 1 (one) month, if passed land borders (land borders);
2) at most FOB MYR 600.00 (six hundred Ringgit Malaysia) per boat for each trip, if by sea boundary (sea border);
3. Indonesia and the Philippines most widely FOB USD 250.00 (two hundred and fifty U.S. dollars) per person for a period of 1 (one) month.
4. Indonesia and Timor Leste's most lots FOB USD 50.00 (fifty U.S. dollars) per person per day.

(2) In the case of Private Goods Boundary Passage exceed the customs value referred to in paragraph (1), the excess amount is levied customs duties and taxes in order to import.

CHAPTER V
INSPECTION AND ISSUANCE OF GOODS IMPORTED BY BRINGING THE PASSENGERS, CREW CARRIER MEANS, AND Boundary Passage

Part One
Inspection and Import Goods Expenditure Carried by Passengers or Crew Carrier Facility

Article 13
(1) Based on the notification referred to in Article 5 paragraph (1) or paragraph (3), Passenger or crew ingredients imported goods carrier must issue through:

1. Red Line, in terms of passengers or crew bringing the goods imported ingredients Carrier:
1) a Passenger or Goods Personal Goods Personal Support Carrier's crew with customs value exceeds the import duty exemption granted and / or exceeds the number of goods subject to excise duty exemption granted and excise;
2) the form of animals, fish, and plants including products derived from animals, fish, and plants;
3) in the form of narcotics, psychotropic substances, precursors, drugs, guns, air guns, sharp weapons, ammunition, explosives, objects / pornography publications;
4) the form of money and / or other payment instruments in Rupiah or foreign currency worth Rp100.000.000, 00 (one hundred million rupiah) or more; and / or
5) in the form of Merchandise.
2. Green Line, in terms of passengers or crew Carrier Facility not bring imported goods referred to in the letter a.

(2) Upon receipt of the notification referred to in Article 5 paragraph (1) or paragraph (3), Officers of Customs and Excise:

1. approve expenditures, in terms of passengers or crew carrier ingredients through Hija Line;
2. perform a physical examination, in terms of passengers or crew via the Red Line Carrier Facilities and / or
3. deliver the goods referred to in paragraph (1) letter a number 2) to the Quarantine Officer.

(3) Expenditures Personal Goods Personal Goods passengers or crew who are registered as Carrier Facilities Lost and Found items referred to in Article 6 paragraph (1) letter b, to go through the Red Line.
(4) In case of suspicion, Customs and Excise Officers authorized to conduct physical examination of imported goods brought by passengers and crew Carrier Facilities issued via the Green Line.

Article 14
(1) If the results of physical examination as referred to in Article 13 paragraph (2) letter b, found:

1. goods subject to excise the excess of the amount specified, of excess excise taxable goods are directly destroyed by the Customs and Excise Officers with or without passengers or crew witnessed the relevant Carrier Facility
2. goods affected by the ban or restrictions on imports, Customs and Excise officials take actions according to the legislation in force.
3. money and / or other payment instruments in Rupiah or foreign currency exceeding Rp100.000.000, 00 (one hundred million rupiah) were completed according to the legislation in force.
4. Personal Goods Personal Goods Passenger or crew Carrier Facility with the customs value does not exceed the exemption of import duty as referred to in Article 8 paragraph (1) or Article 10 paragraph (1), to the Passenger or Goods Personal Goods Personal Support Carrier's crew was granted exemption from import duty .
5. Personal Goods Personal Goods Passenger or crew Carrier Facility with the customs value exceeds the exemption of import duty as referred to in Article 8 paragraph (1) or Article 10 paragraph (1), the excess amount is levied customs duties and taxes in order to import the basic value full customs reduced the customs value which enjoy exemption of import duty.
6. Merchandising, Merchandising is levied on import duties, and taxes in order to import and apply the general provisions in the field of import.

(2) In the event of a physical examination as referred to in Article 13 paragraph (2) letter b can not find the goods referred to in paragraph (1) letter a, b, c, e, and / or the letter f, Customs Officer and Excise approved expenditure item.

Article 15
(1) Officers of Customs and Excise do record the results of physical examination as referred to in Article 14 paragraph (1) letter e, and based on the results of physical examination are Officers of Customs and Excise set tariff and customs value and calculate customs duties and taxes in order to import.
(2) Passenger or crew Carrier Facility is obligated to pay import duties and taxes in order to import based on the determination of Customs and Excise Officers as referred to in paragraph (1).
(3) Upon payment of customs duties and import taxes in the framework referred to in paragraph (2), Officer of Customs and Excise:

1. provide proof of payment to the passengers or crew Carrier Facility; and
2. data recorded Passenger or Goods Personal Goods Personal Carrier Crew Facility which bears the payment of import duties and taxes in order to import into the customs logbook.

Article 16

If the results of physical examination as referred to in Article 13 paragraph (4), found in the imported goods referred to in Article 13 paragraph (1) letter a, Officers of Customs and Excise take actions according to the legislation in force.

Article 17
(1) Customs and Excise officials approve expenditure on Personal Stuff Personal Stuff Passenger or crew Carrier Facility as referred to in Article 14 paragraph (1) letter e, after the passengers or crew Carrier Facility paid import duties and taxes in order to import.
(2) Approval of expenditures for Personal Goods Personal Goods Passenger or crew of the Carrier Facilities:

1. originally taken out of customs area and then put back into the customs area, carried out according to the legislation regulating the import of goods that have been re-exported;
2. will be used while in the customs area and will be brought back on when leaving the customs area by passengers or crew Carrier Facility, conducted according to laws and regulations governing the temporary import.

Article 18

At the time of departure outside the customs area, passengers or crew Carrier Facility may request the Customs Officer to conduct a physical examination to identify the Passenger or Goods Personal Goods Personal Carrier Facility crew, if it would facilitate re-entry of goods into the customs area by obtaining exemption of import duty as referred to in Article 7 paragraph (1).

Part Two
Inspection and Import Goods Expenditure Carried by Boundary Passage

Article 19
(1) Each Boundary Passage carrying imported goods shall have KILB.
(2) KILB as referred to in paragraph (1) issued by the Head of the Customs Office that oversees PPLB at the request of Boundary Passage.
(3) The application referred to in paragraph (2), submitted to the Head of Customs Office enclosing a photocopy of identity cards and a copy of PLB that ditandasahkan by the competent authority.
(4) If the application referred to in paragraph (2) has met the requirements referred to in paragraph (3), Head of the Customs Office to provide KILB Boundary Passage and BPBLB made in accordance with the example of the format specified in Annex I and Annex II Regulation of the Minister Finance This is an integral part of the Regulation of the Minister of Finance.

Article 20
(1) Boundary Passage are arriving from outside the customs area must indicate KILB to Customs and Excise officials in PPLB.
(2) Boundary Passage are unable to show KILB not granted exemption from import duty as referred to in Article 12 paragraph (1).
(3) Upon receiving notification KILB and customs referred to in Article 5 paragraph (4), Customs and Excise officials in PPLB:

1. perform a physical examination and physical examination results are pouring into the Memorandum of Inspection in accordance sample format specified in Annex III of Regulation of the Minister of Finance who is an integral part of the Regulation of the Minister of Finance; and
2. set a tariff and customs value in accordance with legislation and regulations.

(4) If the results of physical examination as referred to in paragraph (3), found:

1. goods affected by the ban or restrictions on imports, Customs and Excise officials take actions in accordance with laws and regulations.
2. Personal Goods Boundary Passage with the customs value does not exceed the exemption of import duty as referred to in Article 12 paragraph (1), on Personal Stuff Boundary Passage are granted exemption from import duty.
3. money and / or other payment instruments in Rupiah or foreign currency exceeding Rp100.000.000, 00 (one hundred million rupiah) were completed according to the legislation in force.
4. Personal Goods Boundary Passage to exceed the customs value of import duty exemption limit referred to in Article 12 paragraph (1), the excess amount is levied customs duties and taxes in order to import the full customs value basis less the customs value which enjoy exemption of import duty.
5. Merchandising, Merchandising is levied on import duties, and taxes in order to import and apply the general provisions in the field of import.

(5) In case the physical examination can not find the goods to the conditions referred to in paragraph (4) letter a, c, d, and / or the letter e, Officers of Customs and Excise approved expenditure item.

Article 21
(1) Approval of expenditure of Boundary Passage of Private Goods as referred to in Article 20 paragraph (4) d, given by the Officers of Customs and Excise after Boundary Passage pay import duties and taxes in order to import.
(2) Approval of expenditure of Private Goods Boundary Passage which was originally taken out of customs area and then put back into the customs area carried out according to statutory provisions regulating the import of goods that have been re-exported.

Article 22

At the time of departure outside the customs area, Boundary Passage may request the Customs Officer to conduct a physical examination to identify the Boundary Passage of Private Goods, if it would facilitate re-entry of goods into the customs area by obtaining exemption from import duty as referred to in Article 7 paragraph (1).

CHAPTER VI
GOODS PACKAGES

Article 23
(1) Any Goods Shipments, import duty exemption granted by the customs value at most FOB USD 50.00 (fifty U.S. dollars) for each person per shipment.
(2) In the case of Goods Shipments exceed the customs value referred to in paragraph (1), the excess is charged import duties and taxes in order to import.

Article 24
(1) Shipments of Goods shall be notified to Customs and Excise officers at the Customs Office.
(2) Shipments of Goods as referred to in paragraph (1) can only be issued with the approval of officials of Customs and Excise.

Article 25
(1) Imports of Goods Shipments made by post or PJT.
(2) On Shipment of Goods as referred to in paragraph (1) customs examination by Customs and Excise Officers.
(3) customs examination as referred to in paragraph (2) include research and document the physical examination of goods.
(4) physical examination of goods referred to in paragraph (3) is done selectively.
(5) In the event that a physical examination of goods referred to in paragraph (4), physical examination was witnessed by a postal officer or officers PJT.
(6) Shipments of Goods as referred to in paragraph (1) can be issued after a full customs duty and approved by the Officers of Customs and Excise.

Article 26
(1) Officers of Customs and Excise set tariff and customs value and calculate customs duties and taxes in order to import goods shall be paid on post by post.
(2) Goods Shipments by mail which has been set tariffs and value pabeannya as referred to in paragraph (1), delivered to the recipient Goods Shipment by post after import duties and import taxes in order to be paid.

Article 27
(1) Settlement of Shipment of Goods imported by mail conducted by PT. Pos Indonesia (Persero) and the Directorate General of Customs and Excise.
(2) Settlement referred to in paragraph (1) includes the handling of postal bags, pelalubeaan and supervision.

Article 28
(1) PJT who will carry out import activities Articles Submissions must apply to the Head of Customs Office as an example the format specified in Annex IV of Regulation of the Minister of Finance this is an integral part of the Regulation of the Minister of Finance.
(2) The application referred to in paragraph (1), Head of the Customs Office to give consent in accordance examples of the format specified in Annex V of this Regulation of the Minister of Finance who is an integral part of the Regulation of the Minister of Finance.
(3) PJT can carry out import activities Articles Submissions after submitting / risking cash bond, bank guarantee, or customs bond amount to be determined by the Head of the Customs Office.
(4) Determination of collateral as referred to in paragraph (3), conducted with due regard to the amount of import duties and taxes in order to import within a certain period of suspension of payments for goods delivery as notified by PJT.

Article 29
(1) Goods Shipment via PJT must meet the most demanding requirements of 100 (hundred) pounds for each House Airway Bill (AWB) or Bill of Lading (B / L).
(2) Exemption from provisions of the Goods Shipment as mentioned in paragraph (1) may be given to:

1. Shipments of goods for purposes of bonded dump; or
2. Other items of goods which obtained permission from the Director General.

(3) On Shipment of Goods through PJT that do not comply with the provisions referred to in paragraph (1) and paragraph (2) apply the general provisions in the field of import.

Article 30
(1) Expenditures Goods Shipment via PJT conducted after the proposed Notice of Special Import (PIBK).
(2) Notice of the Special Import (PIBK) referred to in paragraph (1) submitted to the Customs Office through electronic media or manually.
(3) Officers of Customs and Excise set tariff and customs value and calculate customs duties and taxes in order to import that must be paid on Goods Shipment via PJT.
(4) duties and taxes in order to import owed must be paid within a period of maximum 3 (three) working days after the issuance of the approval of expenditures.

Article 31
(1) Expenditures for Goods Shipment via PJT bonded dump destination applies the provisions on procedures for entry of goods into a bonded dump.
(2) Expenditures PJT Goods Shipments through the affected provisions of import restrictions, can be approved after all import requirements are met.

CHAPTER VII
DETERMINATION OF RATE OF DUTY

Article 32

Officials of Customs and Excise set tariffs on imports of Passenger Personal Goods, Private Goods Carrier's Crew Facility, Boundary Passage of Private Goods, Trade in Goods, and Goods Shipment.

Article 33
(1) Stipulation of tariffs as stipulated in Article 32 is based on the tariffs of the goods concerned.
(2) In the case of imported goods referred to in Article 32 of more than 3 (three) kinds of goods, Customs and Excise Officers only one set of tariffs on goods the highest rate.

CHAPTER VIII
OTHER PROVISIONS

Article 34
(1) Supervision and customs clearance services for imported goods brought by passengers, crew Carrier Facility, and Boundary Passage implemented in the customs area completely under the supervision of the Directorate General of Customs and Excise.
(2) customs area as referred to in paragraph (1) determined in accordance with the legislation regulating the customs area.
(3) Supervision and customs clearance services for imported goods brought by passengers, crew Carrier Facility, and Boundary Passage can be done elsewhere after receiving approval from the Head of the Customs Office.

Article 35

Provisions regarding submission of notices customs procedures, services, and supervision on imported goods brought by passengers, crew Facility Carrier, Boundary Passage, and Shipment of Goods Regulations further stipulated by the Director General.

Article 36

At the Ministry of Finance Regulation comes into force, Regulation of the Minister of Finance Number 89/PMK.04/2007 on Import of Goods Personal Passengers, Crew Carrier Facility, Boundary Passage and Goods Shipment, revoked and declared invalid.

CHAPTER IX
FINAL PROVISIONS

Article 37

Minister of Finance Regulation comes into force on January 1, 2011.

For every person to know, the Ministry of Finance ordered promulgation by publishing in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On October 29, 2010
MINISTER OF FINANCE,

Signature

AGUS D.W. Martowardojo

Promulgated in Jakarta
On October 29, 2010
MINISTER OF JUSTICE AND HUMAN RIGHTS,

Signature

Patrialis Akbar

NEWS OF THE REPUBLIC OF INDONESIA YEAR 2010 NUMBER 530