The Minister of Finance of the Republic of Indonesia has issued Regulation of the Minister of Finance No. 78 of 2023 (Regulation 78/2023) effective 22 October 2023, to strenghten the compliance testing of the service users after their goods are released from the customs area.
In this edition of Legal Update, ET Consultant discusses Regulation 78/2023 to help readers understand this legal framework. The update consists of three parts:
- Scope of customs import notifications (Pemberitahuan Pabean Impor/PPI) and customs export notifications (Pemberitahuan Pabean Ekspor/PPE)
- Re-Examination activities
- Consequences of non-compliance
Scope of PPI and PPE Re-Examinations
Re-examination of PPI and PPE is conducted on certain objects, which is summarized in below table:
| About | Re-Examination | |
| PPI | PPE | |
| Objects | Covering:
| Covering:
|
| Re-Examination period | 2 years from the registration date | |
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Re-Examination activities
There are three steps of re-examination activities i.e., Planning; Implementation; Monitoring, Evaluation and Quality Assurance:
| Planning |
| This step is a determination of selective Re-Examination based on risk management, the result of which will be reported on the Report of Object Re-Examination Analysis that becomes the basis of the issuance of a specific assignment number for the assignment letter. |
| Implementation |
There are two steps of implementation:
In this step, the relevant officials are authorized to request data and/or documents, request verbal and/or written statements, request samples of goods, and/or perform the laboratory testing of the samples for identification purposes.
The follow-ups will be determined based on the result and object of Re-Examinations. Among others are re-calculation of the relevant import/export-duty and import tax (Pajak Dalam Rangka Impor/PDRI), and imposition of administration sanction. |
| Monitoring, Evaluation and Quality Assurance |
| These activities are implemented by the Director-General or Officials. |
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Consequences of non-compliance
If the relevant parties fail to fulfill the provision of Re-Examination, there are certain consequences that will be imposed, as summarized in the table below:
| Non-compliance | Consequences |
| Failure to submit the requested data, documents, verbal/written information and/or samples of goods | First Reprimand Letter |
| Failure to submit the above-requested items (due to failure to enclose the relevant statement letter/official report) | |
| Failure to submit the above-requested items within three business days of the issuance of the first reprimand letter | Second Reprimand Letter |
| Failure to submit the above-requested items within three business days of the issuance of the second letter | Officials will draw up an official report of failure to submit data, documents, verbal/written information and/or samples of goods |
| Failure to submit the above-requested items in line with the above deadlines | The Director-General will block the relevant parties’ customs access |
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ET Consultant is a Business Consultant and Legal Consultant Expert that provides support for local and multinational clients to start and manage their business operations in Indonesia. ET Consultant specializes in Business Incorporation, Licensing & Legal, Accounting & Taxes, Immigration, and Advisory Services.
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