Senin, Juli 17, 2023

Guidelines for Voluntary Declarations and Voluntary Payments of Customs Valuations Introduced

In an effort to guide the implementation of voluntary declarations ("Declarations") and voluntary payments of customs valuations ("Payments"), as originally addressed under Regulation of the Minister of Finance No. 201/PMK.04/2020 ("Regulation 201/2020"), the Director-General of Customs and Excise has decided to issue a set of guidelines that specifically address the monitoring and evaluation of Declarations and Payments through the issuance of Regulation No. PER-12/BC/2023 ("Regulation 12/2023"), which is set to come into force on 26 July 2023.
Regulation 201/2020 previously set out a detailed list of the items that are subject to Declarations (e.g. futures prices, royalties, proceeds and so forth) and the parties who are eligible to submit applications for Declarations (i.e. importers, businesses operating in free-trade and free-port areas, and businesses operating in bonded-storage areas). Regulation 12/2023 has now clarified that said Declarations should be implemented in the following phases: 1) Submission of a Declaration application; 2) Recalculation of import duty, excise and/or tax under the imports framework (Pajak Dalam Rangka Impor/PDRI) (collectively referred to as "Taxes"); and 3) Submission of a Declaration implementation report.
In terms of the second phase of Declaration implementation, Regulation 12/2023 has now clarified that recalculations of Taxes should be based on the customs values of imported goods that refer to the transaction values of the relevant goods, as stipulated as a part of real evidence or measured data. However, if such transaction-value-based recalculations cannot be carried out, then the relevant Declaration applicant may complete said recalculation through a fallback method that utilizes the transaction values of identical goods.
Ultimately, the relevant Declaration parties should submit reports on Declaration implementation to the Head of the relevant Customs Office through an application system established by the Directorate-General of Customs and Excise within seven working days of the settlement dates of the relevant goods. Any failure to submit this report will result in the rejection of the submitted Declaration application.

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In an effort to guide the implementation of voluntary declarations ("Declarations") and voluntary payments of customs valuations ("Payments"), as originally addressed under Regulation of the Minister of Finance No. 201/PMK.04/2020 ("Regulation 201/2020"), the Director-General of Customs and Excise has decided to issue a set of guidelines that specifically address the monitoring and evaluation of Declarations and Payments through the issuance of Regulation No. PER-12/BC/2023 ("Regulation 12/2023"), which is set to come into force on 26 July 2023.
Regulation 201/2020 previously set out a detailed list of the items that are subject to Declarations (e.g. futures prices, royalties, proceeds and so forth) and the parties who are eligible to submit applications for Declarations (i.e. importers, businesses operating in free-trade and free-port areas, and businesses operating in bonded-storage areas). Regulation 12/2023 has now clarified that said Declarations should be implemented in the following phases: 1) Submission of a Declaration application; 2) Recalculation of import duty, excise and/or tax under the imports framework (Pajak Dalam Rangka Impor/PDRI) (collectively referred to as "Taxes"); and 3) Submission of a Declaration implementation report.
In terms of the second phase of Declaration implementation, Regulation 12/2023 has now clarified that recalculations of Taxes should be based on the customs values of imported goods that refer to the transaction values of the relevant goods, as stipulated as a part of real evidence or measured data. However, if such transaction-value-based recalculations cannot be carried out, then the relevant Declaration applicant may complete said recalculation through a fallback method that utilizes the transaction values of identical goods.
Ultimately, the relevant Declaration parties should submit reports on Declaration implementation to the Head of the relevant Customs Office through an application system established by the Directorate-General of Customs and Excise within seven working days of the settlement dates of the relevant goods. Any failure to submit this report will result in the rejection of the submitted Declaration application.

......