JASA CUSTOMS CLEARANCE

Few understand how Removing items to wear  Imported Goods from Customs Area, or anywhere else that is treated with the same polling station with the aim imported for use shall be notified to the Import Declaration (PIB) submitted to the Customs Office. However, excluded from the provisions is to: a. goods moving; b. imported goods through courier service; c. goods of passengers and crew members; d. shipment through PT. (Persero) Pos Indonesia; or e. imported goods crossing borders.  Importers are required to make payments for services PNBP PIB through the perception foreign exchange bank, post perception, or the Customs Office no later than upon delivery of PIB. Provisions concerning the rates, the procedures for the imposition and non-tax payments implemented in accordance with the provisions of the legislation in the field of non-tax revenues. The provisions on imported goods is regulated separately by the Director General. PIB made by importers based on customs documents and document ordering excise band by calculating its own customs, excise, and PDRI that should be paid. With regard to obtaining the PIB as referred to in paragraph not be done alone, Importers menguasakannya to PPJK.

Importers must comply with the prohibition and / or import restrictions set by technical agencies. Research fulfillment of prohibition and / or restriction made by: a. portalIndonesia National Single Window (INSW); or b. Officials who handle goods research ban and / or restriction. PIB served after prohibition and / or restriction met. (1) The submission of PIB to the Customs Office carried out for each importation or periodically after the carrier convey customs declaration on the goods being removed (BC.1.1), except for Importers who granted permission to submit a preliminary notification (prenotification). (2) PIB is delivered in the form of electronic data or writing on the form. (3) PIB in the form of electronic data delivered through Customs EDI system or using electronic data storage media. (4) The submission of PIB to the Customs Office has implemented Customs EDI system is done through Customs EDI system. (5) PIB, complimentary customs documents and proof of payment of import duty, excise and PDRI communicated to officials in the customs office where expenditures. (6) In the case of imported goods in the form of excisable goods (BKC) the repayment of excise by way of sticking tape tax, in addition to proof of payment of customs duties, Sales Tax, Income Tax and non-tax revenues, the document ordering excise bands delivered to officials at the customs office where expenditures. (7) The provisions concerning the submission of PIB periodically arranged separately by the Director General. For PIB conveyed through Customs EDI system, PIB, complimentary customs documents, and proof of payment of import duty, excise, PDRI, non-tax revenues, and a document ordering excise bands shall be communicated to officials at the customs office where expenditures in the period: a. Three (3) working days after the date of the Notice of the Red Line (SPJM) to the red line, b. Three (3) working days after the date of the Notice of the Yellow Line (SPJK) to the yellow line, c. Three (3) working days after the date SPPB to the green line, and d. 5 (five) working days after the date SPPB for Priority MITA lane and MITA Non priority lanes. Excluded from the delivery of the printed PIB and proof of payment of import duty, excise, PDRI, non-tax revenues, and a document ordering excise bands against MITA priority and MITA Non-Priority. If the conditions are not met, the next PIB delivery by the importers concerned was not served until compliance with the provisions. Importers can make changes to the PIB data error by submitting an application to the Head of Customs Office. Further provisions regarding the amendment of errors PIB data is regulated separately by the Director General.
Customs value for calculating import duties and PDRI is the transaction value of the goods in question. (2) In the case of customs value referred to in paragraph (1) shall be determined based on the transaction value, the customs value is determined by a hierarchy based on the transaction value of identical goods, the transaction value of similar items, deduction, computational methods or procedures for fair and consistent. (3) The customs value referred to in paragraph (1) and (2) is calculated based on Cost Insurance Freight (CIF). (4) The provisions concerning the method of calculating the customs value is regulated separately by the Director General.
 

Determination NDPBM For the calculation of import duty, excise on imported ethyl alcohol, and PDRI, used NDPBM applicable at the time: a. the payment of customs duties, excise on imported ethyl alcohol, and PDRI, in terms of PIB with the payment of customs duties, or PIB PIB periodic settlement of goods that receive exemption; b. submitted a bail of import duty, excise, and PDRI, in terms of PIB with delivery guarantees; or; c. PIB got a registration number at the Customs Office, in terms of PIB to get a duty exemption or PIB with periodic payments. Currency exchange rates are used as NDPBM determined in accordance with the Decree of the Minister of Finance published periodically. In terms of exchange rates used as NDPBM not listed in the decision of the Minister of Finance, the exchange rate used as NDPBM is a daily spot exchange rate of foreign currency in question in the international market against the US dollar in effect on the closing of the previous working day.  Classification and Imposition of Import Goods Classification and loading goods for calculating import duties and the Emergency Government guided by the Indonesian Customs Tariff Book (BTBMI). In case of changing the provisions in the import sector which resulted in different loading BTBMI provisions shall apply to such change. Classification and loading goods import provisions apply when the PIB got a registration number at the Customs Office.  Calculation of Import Duty, Excise and PDRI The import duties to be paid shall be calculated as follows: a. For advalorum tariffs, import duties customs value X = X NDPBM imposition of import duties; or b. For specific rates, import duties = number of units of goods X-imposition of import duty per unit of goods. VAT, luxury sales tax and income tax that should be paid is calculated as follows: a. VAT =% x VAT (value + duty + customs clearance); b. PPnBM PPnBM =% x (the customs value + import duty + excise); and c. Income Tax Income tax =% x (the customs value + import duty + excise) Duty as referred to in paragraph (2) the import duty paid, suspended and / or paid by the government. Customs, excise, and PDRI calculated for each type of imported goods listed in PIB and rounded in thousands of full amount for the PIB.