CUSTOMS & EXICE
Every cross-border trade or import-export transaction must comply with the applicable legal provisions of a country, particularly those related to customs administrative procedures.
Additionally, there are regulations regarding the circulation of certain goods restricted by the state. In this regard, the Directorate General of Customs and Excise in Indonesia acts as the law enforcement agency in the field of customs and excise, with technical regulations that must be adhered to by every export-import business operator and distributor of excisable goods.
Integra Law provides comprehensive services supported by certified professionals/experts in the field of Customs to deliver professional services in customs-related activities, including: managing Customs Brokerage Services (PPJK) or Customs Clearance, obtaining Import Licenses or Import Approvals, and handling various disputes arising during the Customs Clearance process, such as Filing Objections to Customs Decisions and Customs Appeals in the Tax Court.
Moreover, in the area of Excise, we also offer comprehensive services to support regulatory compliance for businesses involved in the distribution of excisable goods such as alcoholic beverages, tobacco products, and others.
Here are our services in the field of Customs and Excise.
1. Management of Customs Clearance/Customs Brokerage Services (PPJK)
In this regard, we handle Customs Clearance documentation for the release of goods from customs areas. This activity is regulated, among others, under Law Number 17 of 2006 on Customs and Regulation of the Minister of Finance (PMK) No. 182/PMK.04/2016 on Procedures for the Release and Use of Customs Documents.
PPJK services function to fulfill customs obligations for importers or exporters. PPJK performs customs brokerage activities based on legal foundations such as Regulation of the Minister of Finance Number 219/PMK.04/2019 on Simplification of Customs Registration and Regulation of the Director General of Customs and Excise Number PER-2/BC/2023 on Implementation Guidelines for the Release of Imported Goods for Use.
The services we offer include:
- Processing Import Declaration (PIB) and Export Declaration (PEB) documents in accordance with applicable regulations;
- Preparing and submitting documents related to import duties, export taxes, and other customs administration requirements;
- Verifying document completeness and ensuring goods compliance with applicable regulations under Law Number 17 of 2007, which amends Law Number 10 of 1995 on Customs; and
- Handling special permits for certain goods and notifying the status of goods to Customs, in accordance with Regulation of the Minister of Finance No. 203/PMK.04/2017.
2. Licensing Services in the Field of Customs and Excise
Licensing services in the field of customs and excise encompass various approvals and permits required by businesses to facilitate smooth import, export, and production activities of excisable goods. These services aim to ensure the implementation of customs and excise regulations transparently and standardized, while also providing protection for the interests of the state, society, and businesses. We offer various licensing services with transparent and efficient procedures to support the smooth operation of trade and industry activities.
In this field, our services include, but are not limited to:
- Approval services for the importation of prohibited and/or restricted goods (Lartas);
- Licensing as an Excisable Goods Entrepreneur (BKC);
- Applications for Bonded Zone and Bonded Logistics Center facilities;
- Licensing for the utilization of Import for Export Facilitation (KITE) facilities;
- Applications for exemption or refund of import duties and taxes on imports.
3. Management of Customs Objection Submissions
Disputes between importers or exporters and Customs authorities often stem from differences in interpretation regarding the determination of import duties, tariff classifications, or customs values applied to imported or exported goods (as outlined in SPTNP, SPPBMCP, and others). In this regard, we offer services for submitting Customs Objections in accordance with Law Number 17 of 2006 on Customs, which grants businesses the right to file objections against Customs Decisions deemed inappropriate.
Objections that can be submitted in the Field of Customs and Excise include:
- Tariff and/or customs value for calculating import duties that result in underpayment (determinations in the customs field such as SPTNP, SPPBMCP, and SPP);
- Other than tariff and/or customs value for calculating import duties (determinations in the customs field such as SPP and SPBL);
- Imposition of administrative sanctions in the form of fines (SPSA); or
- Imposition of export duties (SPPBK).
Our services include:
- Review and analysis of Customs Determination Documents that are the basis of the dispute;
- Requesting Explanations from the Customs Office that issued the Determination;
- Drafting and Submitting Objection Letters to the Director General of Customs and Excise, adhering to the provisions of Minister of Finance Regulation Number 136/PMK.04/2022, amending Minister of Finance Regulation Number 51/PMK.04/2017 on Objections in the Field of Customs and Excise; and
- Assistance in the clarification or mediation process with Customs authorities, including document preparation for responses and evidence presentation.
4. Customs Appeal
If an objection filed is not accepted or does not meet the expectations of the applicant, an appeal procedure can be pursued in accordance with Law Number 14 of 2002 on Tax Courts. We are ready to provide assistance during the appeal process, including preparing evidence, legal arguments, and client representation before the Tax Court.
The appeal objects are as follows:
- Objection decisions regarding determinations made by Customs officials.
- Determinations by the Director General based on audit results and re-examinations.
- Determinations by the Director General related to export duties.
The decisions that can be appealed are:
- Re-determination of Tariff and/or Customs Value (SPKTNP);
- Objection Decisions regarding Determinations by Customs Officials in the Field of Customs and Excise; or
- Re-determination of Export Duty Calculations (SPKPBK).
Our Customs Appeal Services include:
- Resolution strategies prioritizing efficiency and legal certainty to avoid additional costs for the company;
- Preparation and drafting of appeal documents submitted to the Tax Court;
- Conducting court procedures, including but not limited to submitting an appeal memorandum, presenting evidence, and other efforts within the scope of appeal proceedings in the Tax Court; and
- Assistance in the appeal administration process to the Customs Appeal Commission or Administrative Court (PTUN), if necessary.
As a trusted partner in customs management, we not only assist you in complying with legal obligations but also protect your rights in resolving arising disputes. We prioritize transparency, legal compliance, and efficient, implementable solutions in accordance with applicable laws in Indonesia. We are committed to providing services that emphasize quality and speed while minimizing potential legal risks in every aspect of customs management.
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