The Director General of Customs and Excise Regulation No. Per-T22/BC/2011 on Technical Guidelines for Customs Registration Implementation in Free Trade Zone and Free Seaport (“Regulation”) has been issued as an implementation of Article 21 of the Minister of Finance Regulation No. 63/PMK.04/2011 on Customs Registration (“PMK 63/2011”). The Regulation consists of 10 chapters and 47 articles.
Article 1 defines several key terms that is used throughout the Regulation. These terms among others are: free trade zones (free trade areas and free trade seaports, as elaborated on in Article 1 (2)); customs registration (as elaborated on in Article 1 (3)); and customs identity number – Nomor Identitas Kepabeanan / NIK (as elaborated on in Article 1 (4)). Pursuant to Article 3, the Regulation applies to:
- Businesses that sends out goods from FTZ to customs area;
- Carrier that carries’ goods and passengers from FTZ to customs area; and
- Customs service administration businesses which activities are within the FTZ.
Pursuant to Article 5 of the Regulation, two methods of customs registration are available to service users – electronic and manual. The electronic registration is the primary method, whereas the manual registration is secondary when a service user is unable to register electronically.
Electronic customs registration, pursuant to Article 5 (1), is conducted by submitting an application to the Directorate General of Customs and Excise website <http://www.beacukai.go.id/>). Manual registration, pursuant to Article 5 (2), is conducted by submitting an application to the local customs office.
There is no differential treatment between service users who register manually and those that register electronically in terms of the required documents to be submitted and the turnaround time to secure an NIK. Upon submission of an NIK, within 10 work days after issuance of a customs registration application receipt (tanda terima permohonan registrasi kepabeanan – TTP-RK), the Head of local customs office or customs and excise officials must render a decision, whether to approve or to reject an application (Article 20). Approval will be followed with an issuance of an NIK. Pursuant to Article 24, if an NIK is used by other parties, the NIK holder will be legally liable for any direct/indirect consequences that resulted from the misuse
NIK, pursuant to Article 34, could be suspended or revoked by the Director of Enforcement and Investigation, if the service user:
- Fails to conduct any customs activities in 12 consecutive months;
- Fails to inform any changes regarding its registration data;
- Is being investigated on an alleged customs-related criminal matter;
- Has an expired Business Permit (issued by the Free Trade Zone/Free Seaport Administration Agency);
- Has an expired sea freight company business permit (for carrier).
The Regulation, furthermore, gives exception from customs registration to importer (as elaborated on in Article 39), and exporter (as elaborated on in article 41). The Regulation has been in force since 1 July 2011.