Direktorat Jenderal Bea dan Cukai
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The Directorate General of Customs and Excise ( id, Direktorat Jenderal Bea dan Cukai abbreviated or DJBC) is an Indonesian government agency under Ministry of Finance that serves the community in the field of
customs Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. Traditionally, 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 The Indonesian National Revolution, or the Indonesian War of Independence, was an armed conflict and diplomatic struggle between the Republic of Indonesia and the Dutch Empire and an internal social revolution during Aftermath of WWII, postw ...
. 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 VOC, VoC or voc may refer to: Science and technology * Open-circuit voltage (VOC), the voltage between two terminals when there is no external load connected * Variant of concern, a category used during the assessment of a new variant of a virus * ...
to the country. The officers were often called ', 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 ' (import duty), ' (export duty), ' (excise). 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 ) , anthem = ( en, "William of Nassau") , image_map = , map_caption = , subdivision_type = Sovereign state , subdivision_name = Kingdom of the Netherlands , established_title = Before independence , established_date = Spanish Netherl ...
. Several Heads of the Customs and Excise Office of the Netherlands Indies period are as follows: G.F. De Bruyn Kops (1933), S.M. Van Der Zee (1939), K.H. Dronkers (1946), and G.Van Der Pol (1949). 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 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 Sjafruddin Prawiranegara ( EYD: Syafruddin Prawiranegara; 28 February 191115 February 1989) was an Indonesian statesman and economist. He served as the head of government in the Emergency Government of the Republic of Indonesia, as Minister of F ...
, 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:Task and Functions
, Date: 22 April 2017
*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

Since DJBC is the agency that regulates the entry of goods in the territory of Indonesia, DJBC's duty is also to enforce export and import regulations issued by other ministries or government agencies, such as: #
Ministry of Trade A Ministry of Trade and Industry, Ministry of Commerce, Ministry of Commerce and Industry or variations is a ministry that is concerned with a nation's trade, industry and commerce. Notable examples are: List *Algeria: Ministry of Industry and Mi ...
# Fish Quarantine and Inspection Agency # Animal Quarantine of Indonesian Agricultural Quarantine Agency (IAQA) # Plant Quarantine of Indonesian Agricultural Quarantine Agency (IAQA) # National Agency of Drug and Food Control # Ministry of Health # Nuclear Energy Regulatory Agency # Bank Indonesia #
Ministry of Environment and Forestry The Ministry of Environment and Forestry ( id, Kementerian Lingkungan Hidup dan Kehutanan) is the cabinet-level, government ministry in the Republic of Indonesia responsible for managing and conserving that nation's forests. The current Ministe ...
# Directorate General of Resource and Equipment Post and Informatics # Ministry of Agriculture #
Ministry of Industry A Ministry of Trade and Industry, Ministry of Commerce, Ministry of Commerce and Industry or variations is a ministry that is concerned with a nation's trade, industry and commerce. Notable examples are: List *Algeria: Ministry of Industry and ...
#
Indonesian National Police '' , mottotranslated = (Serving the Nation) , formed = , preceding1 = , dissolved = , superseding = , employees = 440,000 (2020) , volunteers = , budget = , nongovernment ...
#
Ministry of Energy and Mineral Resources The Ministry of Energy and Mineral Resources of the Republic of Indonesia ( id, Kementerian Energi dan Sumber Daya Mineral Republik Indonesia, ) is an Indonesian ministry responsible for providing assistance to the President and Vice President i ...
#
Directorate General of Taxes The Directorate General of Taxes ( id, Direktorat Jenderal Pajak; also known as ''DJP'') is an Indonesian government agency under Ministry of Finance which has the task of formulating and implementing taxation policies and technical standard ...


Organisation

The organisation structure of Directorate General of Customs and Excise comprises the following components:Organizational Structure
, Date: 21 November 2012
* 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 An import is the receiving country in an export from the sending country. Importation and exportation are the defining financial transactions of international trade. In international trade, the importation and exportation of goods are limited ...
** Sub-directorate of
Export An export in international trade is a good produced in one country that is sold into another country or a service provided in one country for a national or resident of another country. The seller of such goods or the service provider is an ...
** Sub-directorate of Goods Classification ** Sub-directorate of
Customs valuation Customs valuation is the process where customs authorities assign a monetary value to a good or service for the purposes of import or export. Generally, authorities engage in this process as a means of protecting tariff concessions, collecting reven ...
** 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 and Public Affairs ** 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 A patrol is commonly a group of personnel, such as Law enforcement officer, law enforcement officers, military personnel, or Security guard, security personnel, that are assigned to monitor or secure a specific geographic area. Etymology Fro ...
** Sub-directorate of
Narcotics The term narcotic (, from ancient Greek ναρκῶ ''narkō'', "to make numb") originally referred medically to any psychoactive compound with numbing or paralyzing properties. In the United States, it has since become associated with opiates ...
** 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'')susunanan unit vertikal pada Direktorat Jenderal Bea dan Cukai
, Date: 21 November 2012
** ''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'') ** ''Kantor Wilayah DJBC
Aceh Aceh ( ), officially the Aceh Province ( ace, Nanggroë Acèh; id, Provinsi Aceh) is the westernmost province of Indonesia. It is located on the northernmost of Sumatra island, with Banda Aceh being its capital and largest city. Granted a s ...
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Banda Aceh Banda Aceh ( Acehnese: ''Banda Acèh'', Jawoë: كوتا بند اچيه) is the capital and largest city in the province of Aceh, Indonesia. It is located on the island of Sumatra and has an elevation of . The city covers an area of and had ...
'' ** ''Kantor Wilayah DJBC Sumatera Utara di
Medan Medan (; English: ) is the capital and largest city of the Indonesian province of North Sumatra, as well as a regional hub and financial centre of Sumatra. According to the National Development Planning Agency, Medan is one of the four main ...
'' ** ''Kantor Wilayah DJBC
Riau Riau is a province of Indonesia. It is located on the central eastern coast of Sumatra along the Strait of Malacca. The province shares land borders with North Sumatra to the northwest, West Sumatra to the west, and Jambi to the south. Accord ...
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Pekanbaru Pekanbaru is the capital of Indonesian province of Riau, and a major economic center on the eastern part of Sumatra, Sumatra Island. Its name is derived from the Malay language, Malay words for 'new market' ('pekan' is market and 'baru' is new). ...
'' ** ''Kantor Wilayah DJBC Khusus
Kepulauan Riau The Riau Islands ( id, Kepulauan Riau) is a province of Indonesia. It comprises a total of 1,796 islands scattered between Sumatra, Malay Peninsula, and Borneo including the Riau Archipelago. Situated on one of the world's busiest shipping lan ...
di Tanjung Balai Karimun'' ** ''Kantor Wilayah DJBC Sumatera Bagian Timur di
Palembang Palembang () is the capital city of the Indonesian province of South Sumatra. The city proper covers on both banks of the Musi River on the eastern lowland of southern Sumatra. It had a population of 1,668,848 at the 2020 Census. Palembang ...
'' ** ''Kantor Wilayah DJBC Sumatera Bagian Barat di
Bandar Lampung Bandar Lampung (Lampung: , ''Kutak Bandarlampung'', formerly Dutch: ''Oosthaven'', lit. "Eastern Harbor") is the capital and largest city of the Indonesian province of Lampung. Located on the southern tip of Sumatra, Bandar Lampung was original ...
'' ** ''Kantor Wilayah DJBC Banten di
Tangerang Tangerang (Sundanese: , ) is a city in the province of Banten, Indonesia. Located on the western border of Jakarta, it is the third largest urban centre in the Greater Jakarta metropolitan area after Jakarta and Bekasi; the sixth largest city pro ...
'' ** ''Kantor Wilayah DJBC
Jakarta Jakarta (; , bew, Jakarte), officially the Special Capital Region of Jakarta ( id, Daerah Khusus Ibukota Jakarta) is the capital and largest city of Indonesia. Lying on the northwest coast of Java, the world's most populous island, Jakarta ...
di Jakarta Pusat'' ** ''Kantor Wilayah DJBC
Jawa Barat West Java ( id, Jawa Barat, su, ᮏᮝ ᮊᮥᮜᮧᮔ᮪, romanized ''Jawa Kulon'') is a province of Indonesia on the western part of the island of Java, with its provincial capital in Bandung. West Java is bordered by the province of Banten ...
di Bandung'' ** ''Kantor Wilayah DJBC
Jawa Tengah Central Java ( id, Jawa Tengah) is a province of Indonesia, located in the middle of the island of Java. Its administrative capital is Semarang. It is bordered by West Java in the west, the Indian Ocean and the Special Region of Yogyakarta in t ...
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Semarang Semarang ( jv, ꦏꦸꦛꦯꦼꦩꦫꦁ , Pegon: سماراڠ) is the capital and largest city of Central Java province in Indonesia. It was a major port during the Dutch colonial era, and is still an important regional center and port today. ...
'' ** ''Kantor Wilayah DJBC Jawa Timur I di
Surabaya Surabaya ( jv, ꦱꦸꦫꦧꦪ or jv, ꦯꦹꦫꦨꦪ; ; ) is the capital city of the Provinces of Indonesia, Indonesian province of East Java and the List of Indonesian cities by population, second-largest city in Indonesia, after Jakarta. L ...
'' ** ''Kantor Wilayah DJBC Jawa Timur II di
Malang Malang (; ) is a landlocked List of regencies and cities of Indonesia, city in the Indonesian Provinces of Indonesia, province of East Java. It has a history dating back to the age of Singhasari, Singhasari Kingdom. It is the second most popul ...
'' ** ''Kantor Wilayah DJBC
Bali Bali () is a province of Indonesia and the westernmost of the Lesser Sunda Islands. East of Java and west of Lombok, the province includes the island of Bali and a few smaller neighbouring islands, notably Nusa Penida, Nusa Lembongan, and Nu ...
, 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 Makassar (, mak, ᨆᨀᨔᨑ, Mangkasara’, ) is the capital of the Indonesian province of South Sulawesi. It is the largest city in the region of Eastern Indonesia and the country's fifth-largest urban center after Jakarta, Surabaya, Med ...
'' ** ''Kantor Wilayah DJBC Maluku, Papua Dan
Papua Barat West Papua ( id, Papua Barat), formerly Irian Jaya Barat (West Irian), is a province of Indonesia. It covers the two western peninsulas of the island of New Guinea, the eastern half of the Bird's Head Peninsula (or Doberai Peninsula) and the ...
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Logo of Directorate General of Customs and Excise


Design

*A
pentagon In geometry, a pentagon (from the Greek πέντε ''pente'' meaning ''five'' and γωνία ''gonia'' meaning ''angle'') is any five-sided polygon or 5-gon. The sum of the internal angles in a simple pentagon is 540°. A pentagon may be simpl ...
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 Rice is the seed of the grass species ''Oryza sativa'' (Asian rice) or less commonly ''Oryza glaberrima ''Oryza glaberrima'', commonly known as African rice, is one of the two domesticated rice species. It was first domesticated and grown i ...
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.Logo of Directorate General of Customs and Excise
, Date: 22 April 2017


Equipment

The customs officers are trained in the use of firearms.Bea Cukai gunakan senjata PINDAD
, Date: 16 Mei 2017
Customs Tactical Unit (CTU) officers are also trained in the use of rifles. *
Pindad PT Pindad (Persero) ( id, Perindustrian Tentara Nasional Indonesia - Angkatan Darat, ), is an Indonesian state-owned enterprise specialising in military and commercial products. Pindad provides the armaments and munitions for the Indonesian N ...
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 (PEB)'' for exporter and ''pemberitahuan impor barang (PIB)'' for importer. * Documents for Customs declaration includes:
invoice An invoice, bill or tab is a commerce, commercial document issued by a sales, seller to a buyer relating to a sale transaction and indicating the product (business), products, quantities, and agreed-upon prices for products or Service (economic ...
,
packing list Packing may refer to: Law and politics * Jury packing, selecting biased jurors for a court case * Packing and cracking, a method of creating voting districts to give a political party an advantage Other uses * Packing (firestopping), the process ...
, document issued by carrier (
Air waybill An air waybill (AWB) or air consignment note is a receipt issued by an international airline for goods and an evidence of the contract of carriage. It is not a document of title to the goods. The air waybill is non-negotiable. Description The ai ...
or Bill of lading),
Certificate of origin A Certificate of Origin or Declaration of Origin (often abbreviated to C/O, CO or DOO) is a document widely used in international trade transactions which attests that the product listed therein has met certain criteria to be considered as origina ...
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 (DJBC) officer will then check customs declaration and the customs duties. If customs declaration is complied with regulation, they will issue customs release letter (''surat pemberitahuan pengeluaran barang /SPPB'') 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 (SPPB) * All above processes are using online system to minimize interaction between exporter/importer and DJBC officer.


Channeling

DJBC is also implement automated channel system based on importer/exporter profile, commodity type of goods, track record and information contained in the DJBC intelligence. There are 4 channel: * Special priority channel, also named Main Customs Partner (''Mitra Utama /MITA''), for exporter/importer with excellent track record, for importers of this type of goods expenditure is done automatically (automation system) 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 (PCA) 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.


References


External links

*
World Customs Organization
*
Official website
*
Kantor Wilayah DJBC Khusus Kepulauan Riau
*
Kantor Wilayah DJBC Kalimantan Bagian Timur
*
Kantor Pelayanan Utama Bea Dan Cukai Tipe A Tanjung Priok
*
Kantor Pelayanan Utama Bea dan Cukai Tipe B Batam
*
Kantor Pengawasan dan Pelayanan Bea dan Cukai TMP B Makassar
*
Kantor Pengawasan dan Pelayanan Bea dan Cukai TMC Kediri
*
Kantor Pengawasan dan Pelayanan Tipe Madya Cukai Kudus
*
Kantor Pengawasan dan Pelayanan Tipe Madya Pabean Dumai
*
Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean A Tangerang
{{Law enforcement in Indonesia
Indonesia Indonesia, officially the Republic of Indonesia, is a country in Southeast Asia and Oceania between the Indian and Pacific oceans. It consists of over 17,000 islands, including Sumatra, Java, Sulawesi, and parts of Borneo and New Guine ...
Specialist law enforcement agencies of Indonesia