Export and Import Process

In Indonesia

Based on BEA CUKAI seminars

Auditya Eros Siswanto
014201200064

Explanation about DJBC

Directorate General of Customs and Excise (abbreviated DGCE or customs) is the name of a
government agency that serves the community in the field of customs and excise. In the Dutch
colonial period, customs often referred to as Douane. Along with globalization, customs often
use the term customs. Duties and functions DGCE is closely related to the management of state
finances, among others, the following duties levy tax on import (PDRI) include (import VAT,
Income Tax Article 22 Tax) and excise. As we know that the largest income (often called the
reception) into the state coffers are from sectors including the tax and customs duties and excise
managed by DGCE.
In addition, the duties and functions are to oversee DGCE export and import activities, oversee
the circulation of beverages containing alcohol or ethyl alcohol, and distribution of cigarettes or
other tobacco goods processing. As the times, DGCE increases and functions as a facilitator of
trade, which is authorized to delay or even tax exemption to certain conditions.

Authority from DJBC

Customs levies by the state indirectly to consumers who enjoy / use tax object. Object current
excise tax is the tax of tobacco (cigarettes, cigars, etc.), Ethyl Alcohol, and beverages containing
ethyl alcohol / liquor. Malaysia applying the excise tax on 13 kinds of products.
In simple terms it is understood that the price of a pack of cigarettes purchased by consumers
include the amount of excise therein. Cigarette manufacturers have soured consumers to pay tax
to the government at the time of purchase excise stamps found on the cigarette packs. To restore
the tax amount already paid by the cigarette factory then add the tax amount as one component
of the selling price of cigarettes.
Philosophy is more complicated than the imposition of excise tax and customs philosophy. With
government tax hopes to deter the use of tax object to be used freely. This means that the control
and supervision of the many objects of outstanding tax and consumed. The interesting thing is
the imposition of excise cement and sugar by the Dutch government during colonial Indonesia.
Customs used to control people's needs in sugar and cement interests of occupiers at the time.

The other side of the imposition of customs in some developed countries is to limit the goods
that have a negative impact socially (pornography, etc.) and health (smoking, alcohol, etc.).
Another goal is the protection of the environment and natural resources (beverage packaging,
waste, etc.), as well as reducing or limiting the consumption of luxury goods and so on.
Case in a neighboring country is the excessive use of detergent, which has been polluting the
river that became the raw material of public drinking water by government companies [citation
needed]. This makes the government the extra costs for the production of drinking water. The
government cannot raise the price of drinking water because of public resistance to the plan. As a
way out, are taxed on all detergent products in the country. Based on the principle of justice, then
the increase in the cost of water purification process is not passed on to consumers of drinking
water, but charged to each consumer detergents. The same principle applies to the already active
in Indonesia. Passive smokers should bear a greater risk, therefore the cigarette tax is charged as
high.
Customs Customs in English or in Dutch, Duane has a definition that can be found and
memorized either Indonesian dictionary or Customs Act. To be able to understand the customs
said it would require an understanding of the export and import activities. Customs is an activity
that involves the collection of customs duties and taxes on import. There is also a tax on exports,
particularly for goods / specific commodities.
Philosophy collection of import duties to protect domestic industry from the flood of foreign
products are imported, the language is often referred tariff trade barrier that is a massive increase
in percentage determined by the state to be charged by DJBC on any products or goods imported.
As for exports in general, the government does not collect fees in order to support domestic
industries and for government export incentives will provide a refund of tax refunds for goods
that are exported.
Raw products such as some types of wood, rattan, etc. government export taxes and export levies
with the intent rather due to export of finished products and not raw materials or semi-finished.
Philosophy tax on commodity exports is to protect the natural resources of Indonesia and ensure
the availability of raw materials for the domestic industry.

System in DJBC
Would need to also note that the goods tracking system implemented by DGCE in the import
process. The fourth line was initially categorized by the application of risk management based on
profile importer, type of commodity goods, track record and the information contained in
intelligence databases DGCE. Tracking system also uses automation system so it is unlikely that
intervention by the officers DGCE in determining the pathways of certain goods. There are four
(4) tracking technically. In 2007 DGCE has introduced MITA Line, which is a special lane
facility located on the Main Service Office (KPU).
Special priority lane for importers who have a very good track record, for importers of this type
of expenditure is done automatically (automation system) which is a priority in terms of service,
in terms of supervision of the importers of this type of system will be subject to Post Clearance
Audit (PCA) and occasionally at random by the computer system will be established to apply
physical examination.

Green line, the line is intended for importers with a good track record in terms of
commodities and imports are low risk (low risk) to two lines had a physical inspection
would still be with certain basics such as random sampling affected by the system, the
existence of a memorandum of results intelligence (NHI) which indicated the existence of

matters that require further examination of the goods.

Yellow Line, the line is intended for importers with a good track record in terms of
commodities and imports are low risk (low risk) to the line item document examination
will still be carried out with certain basics such as random sampling affected by the
system, the existence of a memorandum of intelligence results (NHI), which indicated the

existence of matters that require further examination of the goods.

The red line (red channel) This is a general point that applies to new importers, importers
who have long records of special, importers with high risk because of the track record is
not good, certain types of commodities controlled the government, using the services of
customs brokers or PPJK customs service maintenance company with a good track record
("service bureau" or "brokers"), etc. The physical examination can be 10%, 30% and
100%.