CUSTOMS REGISTRATION GUIDELINES
The implementation regulation for Article 21 of Minister of Finance Regulation No. 63/PMK.04/2011 on Customs Registrations (as amended, “MF Regulation”) has been issued, in July 2011, as Regulation of the Director General of Customs and Excise No. Per-21/BC/2011 of 2011 regarding Technical Guidelines for Customs Registration Implementation (the “Regulation”).
The term “customs registration” is defined in the Regulation as “the activity of registering at the Directorate General of Customs and Excise conducted by a customs service user for the purpose of obtaining a customs identity number”. The customs registration is mandatory for parties that intend to use the services provided by the Directorate General of Customs and Excise (the “Directorate General”) in their activities of importing, exporting and transporting goods that are subject to customs and duties.
The Regulation consists of 11 Chapters and 55 Articles that detail the rules and procedures and requirements for the registration. The registration may be done electronically through the Directorate General’s website or manually by submitting the application to a designated office of the Directorate General. Upon the successful completion of the registration process, the applicant will be issued a Customs Identity Number (Nomor Identitas Kepabeanan/”NIK”).
Certain users of the above services are exempted from this customs registration obligation, such as embassies and international organizations; and likewise are certain importation categories such as importation of goods for social and religious activities purposes and importation of goods that may be done without an import identification number (“API”).
An NIK may be revoked if the service user, among others:
a. commits, or is under investigation for a criminal act related to customs and taxes;
b. does not conduct customs activities for12 consecutive months;
c. fails to notify changes in its registration data;
d. is being investigated on an alleged customs-related criminal matter;
e. has an API that has expired;
f. has a sea freight business permit or another permit to engage as a carrier which has expired;
The Regulation has been in force since 1 July 2011. (by: Hamud M. Balfas).