V3 Fasilitas Kepabeanan

Summary

This video explores customs facilities related to temporary imports, focusing on the rules and exemptions provided under Indonesian law. It covers key concepts such as the maximum 3-year period for temporary imports, the specific conditions for various goods like machinery, vehicles, and exhibition items, and the process for applying for exemptions. The video also highlights the financial implications, including duty exemptions, guarantees, and reduced duties. With clear explanations on the required documentation, procedures, and timelines, this video offers valuable insights for businesses involved in international trade and exhibitions.

Takeaways

• 😀 Temporary imports in Indonesia can stay for a maximum of 3 years, with certain exceptions like exhibitions that only last up to 6 months.
• 😀 Goods imported temporarily must be re-exported within the time frame and cannot undergo significant changes in form or function.
• 😀 Exemptions from import duties (beau masuk) and taxes (like VAT and luxury tax) may be granted for certain types of imports, such as for exhibitions or research.
• 😀 Temporary imports for exhibitions, sports events, or public demonstrations are eligible for exemption from import duties and taxes.
• 😀 The importation process requires submitting documentation, including proof of the intended re-export of goods.
• 😀 Goods used for government projects, humanitarian purposes, or funded by international loans may be granted exemptions from import duties.
• 😀 The application for temporary importation must be submitted to the Directorate General of Customs, and approval is given based on clear proof of the goods' re-export intent.
• 😀 Certain goods, like machinery for production or repairs, can qualify for temporary importation with relief from import duties.
• 😀 Temporary imports must be stored in a designated customs-supervised area and be subject to customs control.
• 😀 If temporary imports are not re-exported in time, they may be reclassified for permanent importation, with specific conditions for exemptions or penalties.
• 😀 The re-export notification must be submitted within 30 days after the expiration of the temporary importation period.

Q & A

What is temporary importation as discussed in the script?

Temporary importation refers to the process of bringing goods into a customs area with the intention of re-exporting them within a specified period, typically up to 3 years. The goods cannot be consumed or altered during this period and must be identifiable as the same goods when exported.

What is the maximum duration for temporary imports under the regulations?

The maximum duration for temporary imports is 3 years. However, certain items like exhibition goods or vehicles may have shorter periods, such as 6 months for exhibitions and 2 months for vehicles exceeding certain engine capacities.

Are there any exemptions for temporary imports?

Yes, temporary imports may be exempt from customs duties for non-commercial goods, and commercial imports may pay a reduced fee of 2% per month, along with full VAT and luxury goods taxes. Specific exemptions apply for goods intended for exhibitions, research, or humanitarian purposes.

What conditions must be met for goods to qualify for temporary importation?

The goods must be intended for re-export within 3 years, cannot be consumed or altered in form, and must be identifiable as the same items upon re-export. Additionally, the importation must be supported by evidence of intended re-export.

Can spare parts for temporary imports be exempt from duties?

Yes, spare parts used for temporarily imported goods can be exempt from customs duties, provided they meet the conditions of temporary importation and are used for the repair or maintenance of the imported goods.

What are some examples of goods eligible for temporary importation?

Examples include goods for exhibitions, research, professional events, sports competitions, and disaster relief efforts. Items like vehicles, machinery, and equipment for specific projects or events can also qualify for temporary importation.

What happens if the temporary importation period expires and the goods are not re-exported?

If the goods are not re-exported within the allowed period, the importer must apply for a change in status, such as donation to the government or other specific actions. Failure to comply can result in penalties and additional requirements.

What documentation is required for temporary importation?

Required documentation includes an import permit, supporting documents outlining the purpose of the import, proof of the intended re-export, and other company-related documents such as tax identification numbers and business registration.

How does the process work for exempting goods under the free trade zone regulations?

Goods entering free trade zones like Batam are exempt from duties and taxes while within the zone. However, when goods leave the zone, they are subject to customs duties. This is primarily for goods used within the zone for specific purposes.

What are the key regulations governing temporary importation in Indonesia?

The key regulations include Law No. 10 of 2009 on Customs, PMK 178/PMK.64/2017, and PMK 01/06/2019. These regulations set out the conditions and procedures for temporary importation, including the requirements for importers and customs officers.