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Directorate General of Customs and Excise

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The Directorate General of Customs and Excise (Indonesian: Direktorat Jenderal Bea dan Cukai abbreviated Bea Cukai or DJBC) 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.

Directorate General of Customs and Excise
Direktorat Jenderal Bea dan Cukai
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Common nameBea Cukai
AbbreviationDJBC
Agency overview
Formed1 October 1946 (1946-10-01)
Preceding agency
  • De Dienst der Invoer en Uitvoerrechten en Accijnzen
Employees15,935
Jurisdictional structure
National agency
(Operations jurisdiction)		Indonesia
Operations jurisdictionIndonesia
Legal jurisdictionNational
Governing bodyGovernment of Indonesia
Constituting instrument
  • Undang-Undang Nomor 11 Tahun 1995
Operational structure
HeadquartersJalan Ahmad Yani By Pass, Jakarta, Indonesia
Elected officer responsible
Agency executive
  • Askolani, Director General
Parent agencyMinistry of Finance
Website
beacukai.go.id

During the Dutch colonial era, a government institutions called the Import and Export Customs and Excise Service (Dutch: De Dienst der Invoer en Uitvoerrechten en Accijnzen) 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

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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 (De Dienst der Invoer en Uitvoerrechten en Accijnzen (I.U & A)), loosely translated as the Department of Import Duty and Export Duty and Excise. The administration's main objectives were to collectinvoer-rechten (import duty), uitvoer-rechten (export duty), andaccijnzen (excise).[1]

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 (1933), S.M. Van Der Zee (1939), K.H. Dronkers (1946), and G.Van Der Pol (1949).[2]

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.[2]

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.[1] 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.[2]

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.[2]

Task and Functions

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Main Task

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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

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A patrol boat belonging to the Custom and Excise during a patrol

To carry out the main task, Directorate General of Customs and Excise has the function of:[3]

  • 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.

Vision and Mission

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DJBC envision itselves to be "The leading customs and excise institution globally" and has three missions:

  • to facilitate trade and industry;
  • to protect the border and the community from smuggling and illegal trade; and
  • to optimize state revenue in the field of customs and excise.[4]

Other functions

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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,[5] such as:

  1. Ministry of Trade
  2. Fish Quarantine and Inspection Agency
  3. Animal Quarantine of Indonesian Agricultural Quarantine Agency (IAQA)
  4. Plant Quarantine of Indonesian Agricultural Quarantine Agency (IAQA)
  5. National Agency of Drug and Food Control
  6. Ministry of Health
  7. Nuclear Energy Regulatory Agency
  8. Bank Indonesia
  9. Ministry of Environment and Forestry
  10. Directorate General of Resource and Equipment Post and Informatics
  11. Ministry of Agriculture
  12. Ministry of Industry
  13. Indonesian National Police
  14. Ministry of Energy and Mineral Resources
  15. Directorate General of Taxes

Organisation

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Personnel of the Customs and Excise during a parade

The organisation structure of Directorate General of Customs and Excise comprises the following components:[6]

  • 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
  • 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 Customs and Excise International Cooperation
    • Sub-directorate of Multilateral
    • Sub-directorate of Bilateral
    • Sub-directorate of Regional
  • 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 and Technology
    • Sub-directorate of Information System Strategy and Planning
    • Sub-directorate of Information System Development
    • Sub-directorate of Information System Quality Control
    • Sub-directorate of Information Security Control, Services Management and Evaluation
    • Sub-directorate of Data Management and Services
  • 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 Enforcement and Investigation
    • Sub-directorate of Intelligence
    • Sub-directorate of Enforcement
    • Sub-directorate of Investigation
    • Sub-directorate of Operation Infrastructure
    • Sub-directorate of Marine Patrol
    • Sub-directorate Transnational Organized Crime
  • Directorate of Revenue and Strategic Planning
    • Sub-directorate of Revenue
    • Sub-directorate of Strategic Planning and Transformation Management
    • Sub-directorate of Risk Management
  • Directorate of Narcotics Interdiction
    • Sub-directorate of Narcotics Analysis and Targeting
    • Sub-directorate of Operation and Narcotics Network Revelation
    • Sub-directorate of Narcotics Operation Support
  • Directorate of Communication and Stakeholder Counseling
    • Sub-directorate of Communication Strategy, Monitoring and Evaluation
    • Sub-directorate of Public Relation and Socialization
    • Sub-directorate of Publication
    • Sub-directorate of Counseling and Information Services
  • Primary Service Office (Kantor Pelayanan Utama)[7]
    • 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)[7]
  • Customs and Excise Laboratory
    • Balai Laboratorium Bea dan Cukai di Jakarta
    • Balai Laboratorium Bea dan Cukai di Surabaya
    • Balai Laboratorium Bea dan Cukai di Medan
       
      Indonesia Customs and Excise 38m-class Fast Patrol Boat (hull number BC30003), made by PT. PAL
  • Customs and Excise Forward Operating Base
    • Pangkalan Sarana Operasi Bea dan Cukai Tipe A Tanjung Balai Karimun
    • Pangkalan Sarana Operasi Bea dan Cukai Tipe B Tanjung Priok
    • Pangkalan Sarana Operasi Bea dan Cukai Tipe B Pantoloan
    • Pangkalan Sarana Operasi Bea dan Cukai Tipe B Batam
    • Pangkalan Sarana Operasi Bea dan Cukai Tipe B Sorong

Logo of Directorate General of Customs and Excise

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Design

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  • A pentagon with the image of sea, mountain, and sky inside it;
  • A staff with 8 spiral at the under-part;
  • Wings consisting of 30 small-sized feathers and 10 large-sized feathers;
  • Rice tassel in amount of 24 forming a circle.

Meaning

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  • 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.[8]

Equipment

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Customs Tactical Unit (CTU) officers on exercise mission
 
Personnel of the Indonesia Customs and Excise during a firing practice

The customs officers are trained in the use of firearms.[9] Customs Tactical Unit (CTU) officers are also trained in the use of rifles.

Customs unit in airport and land border operates x-rays device, CCTV and K9 unit to assist them in checking potential smuggling, especially drugs.

Customs Marine Patrol unit operates various arrays of ships,[10] with six main category:

  • Fast Patrol Boat 60
  • Fast Patrol Boat 38
  • Fast Patrol Boat 28 with aluminium hull
  • Fast Patrol Boat 28 with wooden hull
  • Special boat class
  • speedboat with 15m length or less

From 1970-2000, DJBC operated several aircraft to support marine patrol. Among those are Beechraft King Air, Piper Twin Comanche and Piper Navajo. The last aircraft was grounded in 2002.

 
Indonesia Customs and Excise 28m-class Fast Patrol Boat with wooden hull during marine patrol operation

Customs Clearance

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Customs Clearance Process

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  • 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, packing list, document issued by carrier (Air waybill or Bill of lading), 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 (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

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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

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  1. ^ a b "Sejarah Bea dan Cukai". beacukai.go.id. 5 February 2013. Retrieved 1 April 2018.
  2. ^ a b c d "Sejarah Bea dan Cukai Indonesia". Lentera Kecil (in Indonesian). 29 January 2016. Retrieved 29 March 2018.
  3. ^ (in Indonesian) Task and Functions | Date: 22 April 2017
  4. ^ https://www.beacukai.go.id/arsip/abt/visi-misi-dan-fungsi-utama.html. {{cite web}}: Missing or empty |title= (help)
  5. ^ "Indonesia National Single Window" (in Indonesian).
  6. ^ (in Indonesian) Organizational Structure | Date: 19 September 2022
  7. ^ a b (in Indonesian) susunanan unit vertikal pada Direktorat Jenderal Bea dan Cukai | Date: 18 November 2020
  8. ^ (in Indonesian) Logo of Directorate General of Customs and Excise | Date: 22 April 2017
  9. ^ (in Indonesian) Bea Cukai gunakan senjata PINDAD | Date: 16 Mei 2017
  10. ^ https://www.beacukai.go.id/arsip/stt/marine-customs.html. {{cite web}}: Missing or empty |title= (help)
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