Changes in the Customs Administration Procedures within the Export Sector
- December 9, 2022
- Posted by: Administrator
- Category: Tax News
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In order to provide legal certainty and improve customs services in the export sector, the MoF has issued regulation No. 155/PMK.04/2022 (“PMK-155”) concerning Customs Provisions within the Export Sector. This Regulation revokes the previous MoF Regulation No. 145/PMK.04/2007 and its amendments.
Salient changes in this new MoF Regulation are as follows:
- PMK-155 introduces periodic customs export notification which must be submitted on a monthly basis on exports of electrical power, liquid goods or gas that are transported through transmission networks or pipelines;
- Customs Inspections will be carried out in relation to documents that address exported goods, while possible physical inspections may also be carried out under certain conditions. For any physical Inspections that are carried out, the exporter or its Customs broker (Pengusaha Pengurusan Jasa Kepabeanan – “PPJK”) will first be notified before the execution of the procedure; and
- The administration procedures for the export notification, its amendment and cancellation are also discussed in PMK-155, as well as the procedures for stockpiling, loading and transportation of goods. Further implementing guidelines shall be issued by the Director General of Customs and Excise.
This regulation was stipulated on 3 November 2022. However, shall take effect after 60 (sixty) days from the date of stipulation.