ProdukHukum Perdagangan

DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO.KEP-47/BC/2001 DATED JULY 31, 2001
TECHNICAL DIRECTIVES FOR THE EXPORT OF GOODS SECURING EXPORT FACILITIES
AND COMBINED WITH OTHER GOODS
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,
Considering :
a.

that the inspection of export goods whose raw materials secure import facilities is entrusted to Director
General of Customs and Excise;
b.
that in order to further encourage the flow of goods and ensure the orderly administration by
continuously observing rights and interest of the state, it is necessary to stipulate technical directives for the
export of goods securing export facilities and combined with other goods;
In view of :
1.

Law No.10/19995 on customs affairs (Statute Book of 1995 No.75, Supplement to Statute Book
No. 3612);

2.

3.
4.

5.
6.
7.
8.

Decree of the Minister Of Finance No.487/KMK.05/1996 on the on the customs inspection of
exported goods ;
Decree of the Minister Of Finance No.488/KMK.05/1996 on customs procedures in the export
fields as already amended the latest by Decree of the Minister Of Finance No.501/KMK.01/1998
Decree of the Minister Of Finance No.615/KMK.01/1997 on the exemption from and restitution
of uncollected import duty and/or excises as well as value added tax and sales tax on luxury goods on the
import of goods and/or components processed, assembled or installed at other goods for re-export purposes
and their supervision;
Decree of the Minister Of Finance No.32/KMK.01/1995 on the organization and working
arrangement of the Director General of Customs and Excise;
Decree of the Minister Of Finance No.2/KMK.01/2001 on the organization and organization of
the Ministry of Finance;

Letter of The Minister Of Finance No.S-145/MK .1/2001 on the execution of tasks of physical
inspection of exported goods securing ex-Bapeksta facilities by the Director General of Customs and
Excise;
Decision of the Director General of Customs and Excise No. Kep-45/BC/2001 on the technical
directives for the customs inspection of goods securing export facilities;
DECIDES :

To stipulate :
THE DECISION ON THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON TECHNICAL
DIRECTIVES FOR THE EXPORT OF GOODS SECURING EXPORT FACILITIES AND COMBINED
WITH OTHER GOODS.
Article 1
What is meant in this decision of Director General of Customs and Excise as :
1.
Customs office in the service office of the Director General of Customs and Excise where the
customs liabilities are settled.
2.
Loading office is the customs office being the place for the registration of export declaration
(PEB) and the loading of exported goods.


3.

Official is employee of the Customs Office authorized to execute certain tasks on the basis of
this decision.
4.
Inspector is an employee of the Customs Office assigned to carry out the physical inspection of
goods.
5.
Exported goods are goods released from a customs area to be shipped to other countries.
6.
Goods sender company is a domestic company sending its production to a goods recipient
company to be combined to become exported goods.
7.
Goods recipient company is a domestic company receiving the production of a goods sender
company to be combined to become exported goods.
8.
To be one is that conditions between one good and another constitute an unit as a whole, but the
respective goods are no longer visible and they become a new product, such as metal spoon laminated by
gold.
9.

Not to be one is that conditions between one good and another constitute an unit as a whole, but
the respective goods are still distinguishable, such as fertilizer packed in sack
10.
Provisional delivery is the dispatch of production from a businessman securing export facilities
to another businessman to be combined to become as that is mentioned in points 8 and 9, up to the loading
of the good for export.
11.
Letter of transfer of goods in an evidence of transfer of a good between domestic companies,
which is signed by the two parties for the export, and must be acknowledge by an official of the nearest
customs office to the location of receipt of the good.
12.
Transaction agreement is an agreement certifying that a seller in Indonesia agrees to give up the
good mentioned in the document to a buyer abroad under certain conditions, amongst other, the buyer
abroad is only paid to the company in the country.
13.
Customs and Excise Identity(TPPBC) is a safety sign in the form of initial and date which are
put on or other safety attached to the package of exported goods.
14.
Customs and Excise Inspection Report(LPBC) is a report on customs inspection of exported
goods securing export facilities, which is issued by the loading office.

Article 2
Companies securing export facilities can export goods combined with other goods securing or not securing
export facilities at a request from buyers abroad, which are proven by transaction agreements with the
respective companies in the country.
Article 3
The export as meant in Article 2 can be done with the conditions of combination of production of companies as
follows :
a.
between companies securing export facilities and those not securing export facilities and their
goods are not to be one.
b.
between companies securing export facilities and those not securing export facilities and their
goods are to be one.
c.
between companies securing export facilities and others not securing export facilities and their
goods are not to be one.
d.
between companies securing export facilities and others not securing export facilities and their
goods are to be one.
Article 4

(1)
a.

The provisional delivery is executed with the provisions as follows :
the respective companies must have transaction agreements with buyers abroad;

b.
c.

d.
e.
f.
g.
h.

(2)

goods sender companies to carry out the provisional delivery are obliged to notify and
register the goods to be delivered to nearest customs office to locations of the shipment of the goods by
using Letters of Transfer of Goods (SSTB).

SSTB are made out in accordance with the specimen in Attachment 1 to this decision in 4
9four0 copies with the designation as follows ;
1). First sheet to good recipient companies
2). Second sheet to goods sender companies
3). Third sheet to the customs office being the place of registration of SSTB
4). Fourth sheet to the customs office issuing LPBC.
the customs office where the SSTB is registered inspects the quantity and kind of goods
notified in SSTB and the inspector must put/attach TPPBC to the package of the goods and/or carries out
stuffing supervision and seal the package/container.
The shipment of goods from goods sender companies to goods recipient companies is
protected by SSTB already signed by the inspector.
After the goods are received, goods recipient companies complete results of physical
inspection of goods, sign SSTB and convey SSTB to the customs office in the nearest locations of
receipt of goods to be signed by an official of the relevant customs office;
The official of the customs office in the nearest location to the locations of receipt of
goods sign SSTB and gives up the first, second and fourth sheets to goods recipient companies, and
dispatches the third sheet to the customs office where SSTB registered.
Goods recipient companies send to the second and fourth sheets of SSTB already signed
by the official of the customs office in the nearest location to locations of receipt of goods to goods
sender companies.


Procedures for the shipment of goods to be combined with other goods for export
purposes are regulated in accordance with the provisions in Attachment II to this decision of the Director
General.
Article 5

(1) The export under the conditions as meant in Article 3 is done by goods recipient companies with the
provisions as follows :
a. the export uses one export declaration (PEB);
b. exported goods securing export facilities which are combined with other goods not securing export
facilities and are exported by exporters not securing export facilities are categorized in PEB as a kind of
general exported goods whether the goods are to be one or not;
c. exported goods securing export facilities which are combined with other goods securing export facilities
and are exported by exporters securing export facilities are categorized in PEB as a kind of exported
goods securing export facilities, whether the goods are to be one or not;
d. the completion of description of kind of goods in PEB (column 29) must mention number and date of
SSTB of goods securing export facilities, e.g. :
1) "shoes in cartoon package produced by PT X, SSTB (cartoon) number …. date ….", or
2) "spoon laminated by gold produced by PT X, SSTB (spoon) number …. date …".
(2) For the issuance of LPBC to goods recipient companies securing export facilities, goods recipient

companies after exporting goods must convey evidence of the realization of the export to goods sender
companies in the following form :
a.
a copy of PEB, if goods recipient companies are not exporters
securing export facilities and the exported goods are categorized as general exported goods;
b.
a copy of PEM or PM already signed by an official or inspector, if
goods recipient companies are exporters securing export facilities and the exported goods are
categorized as goods securing export facilities.

(3) The customs office having the status of the loading office in the nearest location to locations of good sender
goods issued LPBC with the provision as follows :
a. goods sender companies make out PEB on the basis of data mentioned in the copy of PEB received from
exporters/goods recipient companies;
b. PEB is registered at the custom office having the status of the loading office in the nearest location to
locations of goods sender companies which is accompanied by the fourth sheet of SSTB, copy of PEB of
export realization and/or copy of PM already received from goods recipient companies;
c. goods sender companies complete PEB as follows :
1) goods sender companies as exporters;
2) the quantity of goods notified in PEB in accordance with the quantity of export realization;

3) FOB value notified in PEB is the value of goods before being combined to become export goods and
on the basis of the quantity of goods exported;
4) description of kinds of goods in column 29 mentions kinds of goods in accordance with kinds of
goods in SSTB, and mentions number and date of PEB of export realization by goods recipient
companies.
d. data on the readiness of goods continue to be made on the basis of the data mentioned in SSTB;
e. the nearest loading office to locations of goods sender companies issues LPBC on the basis of PEB
submitted by goods sender companies.
(4) Procedures for exporting goods combined with other goods are stipulated in accordance with the provisions
in Attachments III and IV of this decision of the Director General.
Article 6
With the enforcement of this decision of the Director General, the Joint Decision of the Director General
of Customs and Excise and the Head of the Agency for Export Facilities and Financial Data Processing Service
No. KEP-75/BC/1999 and KEP-83/BE/1999 on technical directives for the export of goods securing facilities of
the Agency for Export Facilities and Financial Data Processing Service to be combined with other goods is
declared null and void.
Article 7
This decision of the Director General comes into force as from August 1, 2001.
For public cognizance, this decision shall be published by placing it in State Gazette of the Republic of
Indonesia.


Stipulated in Jakarta
On July 31, 2001
THE DIRECTOR GENERAL
sgd.
R.B. PERMANA AGUNG

ATTACHMENT I
LETTER OF TRANSFER OF GOODS
No.
No.

: ……………….
: ……………….

Date
Date

: ……………….. (sender of goods)
: ……………….. (Customs Office)

Sender
Name of company
Address
NPWP
Description of goods

Recipient
:
:
:
:

Name of company
:
Address
:
NPWP
:
Description of goods
:
Received in suitable/unsuitable condition (*)

Quantity
Kind
Mark
Weight

Remarks
Goods have been received in ……. date ……

Shipment of goods/stuffing is done in …….
Date …………
Quantity of containers/packages …….
Contacted officer ………..
Date of shipment (seal, signature)
Name/Position

Date of receipt (seal, signature)
Name/Position

To be completed by Customs and Excise Officer
TPPBC : Date …..
SEAL : No. …… Date ……
Customs and Excise Service Office ……
Inspector

Acknowledged by Official of Customs and Excise
Service Office ………..

(signature)
Name/NIP

(seal, signature)
Name/NIP

*) pick up as required

THE DIRECTOR GENERAL
sgd.
R.B. PERMANA AGUNG

ATTACHMENT II
PROCEDURES FOR THE SHIPMENT OF GOODS TO BE COMBINED
WITH OTHE RGOODS FOR EXPORT PURPOSES
I.

Goods sender company :
1. prepares SSTB in 4 (four) copies;
2. gives up SSTB to the official of the Customs Office in the nearest location to location of dispatch of
goods for registration;
3. receives again SSTB already given the number of registration from the official;
4. prepares goods which will be shipped to be inspected by an inspector;
5. gives up SSTB to the inspector;
6. receives again SSTB already signed by the inspector;
7. ships goods to be combined to become exported goods to goods a recipient company under the
protection of SSTB.

II.

The official of the Customs Office in the nearest location to location of dispatch of goods :
1.
receives SSTB from goods sender company;
2. puts number of registration on SSTB;
3. appoints an inspector to check the quantity and kind of package of goods;
4. gives up SSTB to the inspector.

III.

The inspector :
1. receives SSTB from the official;
2. examines the quantity and kind of package of goods to be sent;
3. puts/attaches TPPBC to the package and/or seals the package of goods/container;
4. gives up SSTB already signed to the goods sender company.

IV.

Goods recipient company :
1. receives goods to be combined to become exported goods and SSTB;
2. examines the quantity and kind of the sent goods mentioned in SSTB;
3. signs SSTB and conveys it to the official of the Customs Office in the nearest location to the location
of receipt of goods;
4. receives again the first, second and fourth sheet of SSTB already signed by the official of the
customs office in the nearest location to the location of receipt of goods;
5. combined the goods;
6. send the second and fourth sheets of SSTB to goods sender company.

V.

The official of the Customs Office in the nearest location to location of receipt of goods :
1. receives SSTB already signed by goods recipient company;
2. signs SSTB;
3. returns the first, second and fourth sheets of SSTB to goods recipient company;
4. sends the third sheet of the customs office where SSTB is registered..

THE DIRECTOR GENERAL
sgd.
R.B. PERMANA AGUNG

ATTACHMENT III
PROCEDURES FOR THE EXPORT OF GOODS SECURING EXPORT FACILITIES
WHICH ARE COMBINED WITH OTHER GOODS NOT SECURING
EXPORT FACILITIES TO BE ONE OR NOT TO BE ONE
A. The export of goods by goods recipient company not securing export facilities
I. Goods recipient company :
1. prepares PEB and notifies kind of exported goods in PEB as general exported goods;
2. gives up PEB to the loading office by attaching complimentary customs documents required;
3. subsequent process refers to customs procedures for exported goods not securing export facilities;
4. after the export is realized, dispatches copy of PEB to goods sender company.
II. The official of the customs office in the loading place :
1. received PEB and complimentary customs documents required;
2. processes PEB by referring to customs procedures for the exported goods not securing export
facilities;
B. The issuance of LPBC to a goods sender company securing export facilities
I. Goods sender company :
1. receives a copy of PEB from goods recipient company which carries out the export;
2. prepares PEB by using the application program of PEB and notifies kind of exported goods as
exported goods securing export facilities;
3. completes data in accordance with the provisions stipulated in this decision of the Director General;
4. completes data on the readiness of goods on the basis of the data mentioned in SSTB;
5. conveys diskette of PEB and PEB accompanied by the fourth copy of SSTB, copy of PEB of export
realization already received from goods recipient company, and introductory sheet to the loading
office in the nearest location to location of the goods sender company;
6. receives LPBC from the official of the loading office in the nearest location to location of the goods
sender company;
7. signs the second sheet of LPBC as the account of receipt.
II. The official of the loading office in the nearest location to location of the goods sender company :
1. receives the introductory sheet, diskette of PEB, PEB, copy of PEB of export realization and the
fourth sheet of SSTB;
2. transfers data in the diskette to computer;
3. examines data in PEB and match them to the data in SSTB;
4. compares data on PEB to data in the copy of PEB of export realization;
5. settles PEB without physical inspection of goods;
6. issues LPBC in duplicate;
7. gives up the first sheet of LPBC to goods sender company;
8. administers the second sheet of LPBC.

THE DIRECTOR GENERAL
sgd.
R.B. PERMANA AGUNG

ATTACHMENT IV
PROCEDURES FOR THE EXPORT OF GOODS SECURING EXPORT FACILITIES
WHICH ARE COMBINED WITH OTHER GOODS SECURING EXPORT FACILITIES
AND WHETHER THE GOODS ARE TO BE ONE OR NOT
A. The export of goods by goods recipient company securing export facilities
I. Goods recipient company as exporter :
1. prepares PEB and completes data on the readiness of goods by using the application program of
PEB;
2. notifies kind of exported goods in PEB as the exported goods securing export facilities;
3. prints out PEB in accordance with the necessary sheet, signs and puts corporate seal in PEB;
4. transfer data on PEB to the diskette and prints out the introductory sheet in duplicate;
5. gives the diskette of PEB, original PEB and complimentary customs documents required and the
introductory sheet to the loading office;
6. subsequent process is in accordance with Attachments I and II to the Decision of the Director
General of Customs and Excise No. KEP-45/BC/2001 dated July 31, 2001 on technical directives for
customs inspection of exported goods securing export facilities;
7. receives LPBC;
8. after the export is realized, conveys copy of PEB and PM to goods sender company.
II. The official of the loading office :
1. receives the introductory sheet, PEB and diskette of PEB, as well as complimentary customs
documents required;
2. processes PEB in accordance with Attachments I and II to the Decision of the Director General of
Customs and Excise No. KEP-45/BC/2001 dated July 31, 2001 on technical directives for customs
inspection of exported goods securing export facilities;
3. issues LPBC to goods sender company securing export facilities;
B. The issuance of LPBC to goods sender company securing export facilities
I. Goods sender company :
1. receives copies of PEB and PM from goods sender company which carries out the export;
2. prepares PEB by using the application program of PEB and notifies kind of exported goods in PEB
as the exported goods securing export facilities;
3. completes data on PEB in accordance with what are stipulated in this decision;
4. completes data on the readiness of exported goods on the basis of the data in SSTB;
prints out PEB in accordance with the necessary sheet;
transfer data on PEB to the diskette and prints out the introductory sheet;
gives up the diskette of PEB, PEB with the number of sheets being in accordance with the need and be
accompanied by copy of PEB of export realization, copy of PM and the fourth sheet of SSTB;
5. receives LPBC from the nearest loading office to the location of goods sender company;
signs the second sheet of LPBC as the evidence of receipt.
II. The official of the nearest loading office to the location of goods sender company :
1. receives the introductory sheet, diskette of PEB, PEB with the number of sheets being in accordance
with the need of exporter, copy of PEB of export realization, copy of PM and the fourth sheet of
SSTB;
2. transfer data in the diskette to computer;

3. examines data on PEB and matches them to the data in SSTB;
4. examines copy of PM whether it has been signed by the official or inspector or executive employee
overseeing the import of goods into the customs area;
5. compares data on PEB to data in the copy of PEB of export realization;
6. settles PEB without physical inspection of goods;
7. issues LPBC in duplicate;
8. gives up the first sheet of LPBC to goods sender company;
9. administers the second sheet of LPBC.

THE DIRECTOR GENERAL
sgd.
R.B. PERMANA AGUNG