Directorate General of Customs and Excise (Indonesia)
The Directorate General of Customs and Excise is an Indonesian government agency under Ministry of Finance that serves the community in the field of customs and excise. The Directorate General of Customs and Excise has the duty to organize the formulation and implementation of policies in the field of supervision, law enforcement, service and optimization of state revenue in the field of customs and excise in accordance with the provisions of legislation. The directorate also carry out some basic tasks of the Ministry of Finance in the field of customs and excise, in accordance with policies established by the Minister and securing government policies relating to the traffic of goods entering or leaving the Customs Area and the collection of import duties and excise and other state levies based on legislation apply.
During the Dutch colonial era, a government institutions called the Import and Export Customs and Excise Service was created for duty and excise tax collections in the territory of the Dutch East Indies. The present organization was created on 1 October 1946, at the midst of the Indonesian National Revolution. Originally, the agency was named the Customs and Excise Office, before changing into its present name.
The Directorate General of Customs and Excise is divided into several branches in different regions across Indonesia. The directorate reports directly to the Ministry of Finance.
History
The establishment of official customs and excise administration in Indonesia began during the colonialization period of the Netherlands, specifically upon the entry of VOC to the country. The officers were often called ‘douane’, while the official name of the administration was, loosely translated as the Department of Import Duty and Export Duty and Excise. The administration's main objectives were to collectinvoer-rechten, uitvoer-rechten, andaccijnzen.This Bureau is headed by a Chief Inspector who doubles as an advisor to the Director of Finance for trade and shipping domiciled in Batavia. At that time the Customs Bureau was headed by a civilian officer appointed directly from the Netherlands. Several Heads of the Customs and Excise Office of the Netherlands Indies period are as follows: G.F. De Bruyn Kops, S.M. Van Der Zee, K.H. Dronkers, and G.Van Der Pol.
The history of the first duty and excise tax collections in Indonesia began in the Dutch colonial era in 1886 against kerosene based on the Ordonnantie van December 27, 1886, Stbl. 1886 Number 249. issued by the government of the Dutch East Indies.
During the colonialization period of Japan, the Japanese Occupation Army passed Law no. 13 on the opening of government offices in Java and Madura. In article 1, paragraph 2 of the law states: "Customs and excise duty offices in regions and branches shall not be taken care of temporarily". The department's functions of collecting import duty and export duty were eliminated, leaving only the function of collecting excise. The Customs and Excise, Tax Branch was made into an institution with the joint name Gunseikanbu Zaimubu Shuzeika led by Chogo assisted by several native employees, namely Soetikno Slamet and H.A. Pandelaki. Shortly after Indonesia proclaimed independence, the organization of the Ministry of Finance was formed and the Customs and Excise was established to be part of the Tax Office.
On 1 October 1946, Sjafruddin Prawiranegara, minister of finance at the time, decide to overhaul organizational structure of the Ministry of Finance. Customs and Excise is released from the Tax Office and becomes standalone office as the Customs and Excise Office and appoints Mr. R.A. Kartadjoemena as Chief of Customs and Excise Officer. That date is considered as the date of birth of the Directorate General of Customs and Excise.
Task and Functions
Main Task
To carry out the main task of Ministry of Finance in the field of customs and excise, based on the policy determined by Minister, and secure government policy related with the traffic of goods entering and leaving Customs Territory and Customs and Excise levies as well as other state levies based on the prevailing government regulations and laws.Purpose
To carry out the main task, Directorate General of Customs and Excise has the function of:- Formulating the technical policy in the field of customs and excise, in accordance with the policy determined by Minister and the prevailing government regulations and laws.
- Planning, implementing, controlling, evaluating, and securing technical operation of government policy which related with the control of traffic of goods entering and leaving customs territory, in accordance with the policy determined by Minister and based on the prevailing government regulations and laws.
- Planning, implementing, controlling, evaluating and securing technical operation in the field of import duty and excise levy also other levies which are under the responsibility of Directorate General based on the prevailing government regulations and laws.
- Planning, developing and counseling in services, permits, facilities, procedures and supervision in the field of customs and excise based on the prevailing government regulations and laws.
- Prevention on breach of government regulations and laws of customs and excise and enforcement in the field of customs and excise and also investigation of criminal act of customs and excise in accordance with the prevailing government regulations and laws.
Other functions
- Ministry of Trade
- Fish Quarantine and Inspection Agency
- Animal Quarantine of Indonesian Agricultural Quarantine Agency
- Plant Quarantine of Indonesian Agricultural Quarantine Agency
- National Agency of Drug and Food Control
- Ministry of Health
- Nuclear Energy Regulatory Agency
- Bank Indonesia
- Ministry of Environment and Forestry
- Directorate General of Resource and Equipment Post and Informatics
- Ministry of Agriculture
- Ministry of Industry
- Indonesian National Police
- Ministry of Energy and Mineral Resources
- Directorate General of Taxes
Organisation
- Directorate General of Customs and Excise, position held by Director General
- Secretariat General of Customs and Excise
- * Department of Organization and Governance
- * Department of Finance
- * Department of Personnel Administration
- * Department of Government-owned Goods
- * Department of Personnel Development
- * Department of General Affairs
- Directorate of Customs Affairs
- * Sub-directorate of Import
- * Sub-directorate of Export
- * Sub-directorate of Goods Classification
- * Sub-directorate of Customs valuation
- * Sub-directorate of Registration
- * Sub-directorate of Priority Program and Authorized Economic Operator
- Directorate of Customs Facility
- * Sub-directorate of Tariff Exemption
- * Sub-directorate of Mining Affairs
- * Sub-directorate of Importation for Export Purpose
- * Sub-directorate of Free Trade Zone
- * Sub-directorate of Special Zone
- Directorate of Excise Affairs and Facility
- * Sub-directorate of Excise Tariff
- * Sub-directorate of Excise Permit and Facility
- * Sub-directorate of Excise Payment and Refund
- * Sub-directorate of Free Trade Zone
- * Sub-directorate of Excise Potency and Compliance of Excise-able Entrepreneurs
- Directorate of International Customs and Inter-agency
- * Sub-directorate of Multilateral
- * Sub-directorate of Bilateral
- * Sub-directorate of Regional
- * Sub-directorate of Communication and Publication
- * Sub-directorate of Counseling and Information Services
- Directorate of International Customs and Inter-agency
- * Sub-directorate of Multilateral
- * Sub-directorate of Bilateral
- * Sub-directorate of Regional
- * Sub-directorate of Communication and Publication
- * Sub-directorate of Counseling and Information Services
- Directorate of Appeals Objection and Regulatory
- * Sub-directorate of Objection
- * Sub-directorate of Appeals
- * Sub-directorate of Legal Efforts
- * Sub-directorate of Regulatory
- Directorate of Customs and Excise Information
- * Sub-directorate of Planning and Strategy Information System
- * Sub-directorate of Information System Development
- * Sub-directorate of Legal Efforts
- * Sub-directorate of Regulatory
- Directorate of Internal Compliance
- * Sub-directorate of Prevention
- * Sub-directorate of Compliance Supervision and Internal Investigation
- * Sub-directorate of Quality Assurance
- * Sub-directorate of Performance Management
- Directorate of Customs and Excise Audit
- * Sub-directorate of Audit Planning
- * Sub-directorate of Audit Execution I
- * Sub-directorate of Audit Execution II
- * Sub-directorate of Monitoring, Evaluation, and Audit Quality Assurance
- Directorate of Prosecution and Investigation
- * Sub-directorate of Intelligence
- * Sub-directorate of Prosecution
- * Sub-directorate of Marine Patrol
- * Sub-directorate of Narcotics
- * Sub-directorate of Investigation
- * Sub-directorate of Operational Equipment
- Directorate of Revenue and Strategic Planning
- * Sub-directorate of Revenue
- * Sub-directorate of Strategic Planning and Transformation Management
- * Sub-directorate of Risk Management
- Primary Service Office
- * Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok
- * Kantor Pelayanan Utama Bea dan Cukai Tipe B Batam
- * Kantor Pelayanan Utama Bea dan Cukai Tipe C Soekarno-Hatta
- Customs and Excise Regional Office
- * Kantor Wilayah DJBC Aceh di Banda Aceh
- * Kantor Wilayah DJBC Sumatera Utara di Medan
- * Kantor Wilayah DJBC Riau di Pekanbaru
- * Kantor Wilayah DJBC Khusus Kepulauan Riau di Tanjung Balai Karimun
- * Kantor Wilayah DJBC Sumatera Bagian Timur di Palembang
- * Kantor Wilayah DJBC Sumatera Bagian Barat di Bandar Lampung
- * Kantor Wilayah DJBC Banten di Tangerang
- * Kantor Wilayah DJBC Jakarta di Jakarta Pusat
- * Kantor Wilayah DJBC Jawa Barat di Bandung
- * Kantor Wilayah DJBC Jawa Tengah Dan D.I. Yogyakarta di Semarang
- * Kantor Wilayah DJBC Jawa Timur I di Surabaya
- * Kantor Wilayah DJBC Jawa Timur II di Malang
- * Kantor Wilayah DJBC Bali, NTB Dan NTT di Denpasar
- * Kantor Wilayah DJBC Kalimantan Bagian Barat di Pontianak
- * Kantor Wilayah DJBC Kalimantan Bagian Timur di Balikpapan
- * Kantor Wilayah DJBC Sulawesi di Makassar
- * Kantor Wilayah DJBC Maluku, Papua Dan Papua Barat di Ambon
Logo of Directorate General of Customs and Excise
Design
- A pentagon with the image of sea, mountain, and sky inside it;
- A staff with a spiral of 8 at the under-part;
- Wings consisting of 30 small wings and 10 big wings;
- Rice tassel in amount of 24 forming a circle.
Meaning
- Pentagon represents Pancasila as the foundation of the Republic of Indonesia ;
- Sea, mountain and sky represent the jurisdiction of the Customs Law and Excise Law.
- Staff represents international trade of the Republic of Indonesia from/to 8 directions of wind
- Wings represent the Finance Day of the Republic of Indonesia on 30 October and represent the Directorate General of Customs and Excise as part of the Ministry of Finance in Customs and Excise sector.
- Rice tassel circle represents the purpose of Directorate General of Customs and Excise that is the prosperity and welfare of Indonesia.
Equipment
- Pindad P3A – Standard issue sidearm.
- Pindad SBC-1 – Standard issue rifle.
Customs Clearance
Customs Clearance Process
- Exporter and Importer is required to provide Customs declaration to the Customs, the documents is pemberitahuan ekspor barang for exporter and pemberitahuan impor barang for importer.
- Documents for Customs declaration includes: invoice, packing list, document issued by carrier, Certificate of origin if available, and import/export permit if required.
- Customs duties in Indonesia is based on self assessment. Exporter/importer themselves will then submit customs declaration and paid the customs based on their own assessment.
- Directorate General of Customs and Excise officer will then check customs declaration and the customs duties. If customs declaration is complied with regulation, they will issue customs release letter to the exporter/importer, if not then customs declaration will be rejected and exporter/importer may revise and re-submit customs declaration.
- Exported/Imported goods cannot leave customs area before receiving customs release letter
- All above processes are using online system to minimize interaction between exporter/importer and DJBC officer.
Channeling
- Special priority channel, also named Main Customs Partner, for exporter/importer with excellent track record, for importers of this type of goods expenditure is done automatically which is a priority in terms of service, in terms of supervision then exporter/importer of this type will be subject to Post Clearance Audit system and occasionally randomly by a computer system will be set for physical inspection. Exporters/Importers are required to apply for this channel and approved by DJBC to be able to use this channel.
- Green channel, this channel is intended for exporter/importer with a good track record and the export/import commodities are low risk. Physical inspection of goods may be carried out if selected as random sampling by the system or customs intelligence indicates requirement for further inspection of the goods.
- Yellow channel, this channel is for exporter/importer with a good track record and export/import commodities are medium risk. Physical inspection of goods may be carried out if selected as random sampling by the system or customs intelligence indicates requirement for further inspection of the goods.
- Red channel, is a channel imposed to new exporter/importer, existing exporter/importer with certain records, high risk exporter/importer because of poor track records, certain types of commodities, or customs brokerage with poor track record. This channel will undergo intensive supervision and physical inspection of goods.