Page 8 - Newsletter(Additional Covid-19 Related Tax Incentives and Technical Guidelines for the Appointment of E-Commerce VAT Withholders)

DDTC Newsletter Vol.04 | No.05 I September 2020 Page 8 of 13

Additional Covid-19-Related Tax Incentives and Technical
Guidelines for the Appointment of E-Commerce VAT Withholders

(ii) The imported goods are transhipped. goods. As such, the carrier must report this matter
immediately to the nearest and the of destination
(iii) There are technical problems in the customs
and submit an inward manifest for the goods being
area, such as unavailability of equipment for
transported.
unloading or damage to the equipment used
for unloading. Further, this regulation outlines the provisions on the
storage of imported goods. Imported goods of which
(iv) There is congestion which is stated in writing the customs obligations have not been completed may
by the port operator. be stored at TPS or other places that are treated the
same as TPS after obtaining permission from the head
(v) Unavailability of the customs area.
of the customs and excise office. For imported goods
To be able to unload at another place, the carrier in the form of means of transport, storage is declared
must first submit an application to the head of the to have been carried out after the means of transport
customs and excise stating the reasons for unloading has been unloaded. Customs and Excise Officials may
imported goods at another place. The application shall perform risk-management-based selective supervision
be accompanied by transport documents and a plan on the storage of imported goods.
of the unloading location and layout of the unloading
The period for storing imported goods at TPS is in
place at another place. The application and supporting
accordance with the applicable provisions concerning
documents are submitted through the Service
TPS or other places that are treated the same as TPS,
Computer System (Sistem Komputer Pelayanan/SKP).
i.e. no later than 30 days as of the date of storage. In
Third, imported goods from means of sea transport to the event that the imported goods are stored past such
other means sea of transport may be unloaded outside a period, the goods are not controlled and stored at the
the port. Imported goods unloaded from sea means customs storage.
of transport to other sea means of transport must be
Next, the storage of imported goods in other places is
brought to the customs area through a designated
treated the same as TPS insofar as the following five
route or another place after obtaining permission
points are fulfilled cumulatively or optionally. First,
from the head of the customs and excise office that
the imported goods are of a special nature with due
supervises said other place.
observance of their nature, size, and/or shape which
The unloading is carried out in the event that the means prevents them from being stored at the TPS. Second,
of transport cannot dock directly to the pier. Unloading there are technical obstacles at the TPS, such as the
must be preceded by an application submitted by the unavailability of equipment for storage or damage to
carrier to the head of the customs and excise office the equipment used for storage.
through the SKP. A letter of approval or rejection will
Third, there is congestion at the port. Fourth, the
be issued by the head of the customs and excise office
unavailability of TPS. Fifth, the imported goods are
no later than one working day after the application is
imported by importers recognized as Authorized
received in full.
Economic Operators (AEO) or importers designated
Fourth, imported goods may be unloaded directly to as Main Customs Partners (Mitra Utama/MITA).
other means of transport without storing them at the
The procedures for storing imported goods in other
Temporary Storage (Tempat Penimbunan Sementara/
places that are treated the same as TPS begin with
TPS) located in the port area. Imported goods may
the submission of an application to the head of the
be unloaded insofar as they have obtained approval
customs and excise office. Such an application must
for the release of the goods and/or have certain
state the reasons for storing in another place that is
shapes, nature, and characteristics that render them
treated the same as the TPS and be attached with a plan
technically impossible to be stored at the TPS within
of the storage location and layout. However, imported
the port area.
goods that have already obtained export approval are
Imported goods in the form of liquid, gas, or other bulk exempted from the provisions on filing an application.
goods may be unloaded through pipelines, conveyor
Approval or rejection of the application may be issued
belts, and/or other unloading equipment connected
no later than one working day after the application is
from means of sea transport, means of land transport,
received in full and there is no field research or after
or storage areas.
the field research is carried out. Approval of storage
In the event that the means of transport is in an may also be issued periodically within a maximum
emergency, the carrier may first unload the imported period of thirty days.