Rapid changes in industry and trade demanded business legal certainty. Therefore, to anticipate it, the provisions of the Customs Law, Directorate General of Customs and Excise functions to formulate customs policies that can provide faster, better and cheaper public services and supervision.
To achieve this function, government issued Minister of Finance Regulation Number 155/PMK.04/2022 concerning Customs Provisions in the Export Sector on November 2, 2022. The regulation enactment of this regulation in January 2023 will simultaneously revoke 4 (four) regulations concerning Customs in the Export Sector, namely:
- Minister of Finance Regulation Number 145/PMK.04/2007
- Minister of Finance Regulation Number 148/PMK.04/2011
- Minister of Finance Regulation Number 145/PMK.04/2014
- Minister of Finance Regulation Number 21/PMK.04/2019
In general, the most recent export customs regulations clarify existing export customs provisions and add several new provisions. Some are related to provisions on the consolidation of export goods, consolidators, loading on exports of bulk goods, loading supervision and customs authorities. In addition, these regulations govern the provisions for the use of periodic export customs notifications.
Periodically Export Customs Declaration
According to Article 1 of Minister of Finance Regulation Number 155/PMK.04/2022, an Export Customs Declaration is a statement made by a person in the context of carrying out customs obligations in the export sector in the forms and terms specified in the Customs Law. This document must be made by exporters of goods to be exported.
Previously, exporters made export customs declarations for each export. However, under provisions of Article 2, paragraph (3) Minister of Finance Regulation Number 155/PMK.04/2022, Export Customs Notifications in the future can be used periodically. Periodic submission of Export Customs Declarations is only permitted for 3 (three) types of exports, namely electric power, liquid goods, or gas, which are transported via transmission or pipelines.
The amount of goods listed in Export Customs Declarations is determined based on the data on the last measuring instrument in the Customs Area before shipping outside the Customs Area. This is in accordance with the provision of Article 3 paragraph (2) Minister of Finance Regulation Number 155/PMK.04/2022. This document is submitted within a maximum time frame of 1 (one) month.
Other Provisions Regarding Export Customs Notifications
Furthermore, other provisions in the latest export customs regulations are as follows:
- Export Customs Declarations must be submitted at the latest before the departure of the transportation means for the export of goods which loading is conducted outside the Customs Area with permission from the head of the Customs Office,
- Exporters can authorize the processing of Export Customs Declarations to Customs Service Management,
- Additional provisions for obtaining a registration number, other than loading the goods into the transportation means that will depart from the Customs Area, as a criterion that the goods have been exported.
- Reducing the number of shipments that are not required to submit an Export Customs Declaration, namely from 100 kilograms to 30 kilograms.
The determination of export duties is intended to protect national interests. It is important to understand that the determination of export duties is not intended to burden the competitiveness of export commodities in the international market. In addition, changes in export customs regulation are necessary to achieve simple procedures, modern system and good national logistics ecosystem in the future.
