On 25 March 2014, the Minister of Finance issued Regulation No. 59/PMK.04/2014 on Customs Registration (Regulation No. 59) which became effective on 1 June 2014. This regulation revokes Minister of Finance Regulation No. 63/PMK.04/2011 on Customs Registration as amended by Minister of Finance Regulation No. 95/PMK.04/2011 (Regulation No. 63).

Similar to Regulation No. 63, Regulation No. 59 requires Service Users to conduct customs registration at the Directorate General of Customs and Excise (DGCE) to fulfill their customs registration. ‘Service users’ is defined as importers, exporters, customs service arrangers, carriers or other customs services users that will fulfill customs obligations to the DGCE. Customs service arranger is defined as a business entity that fulfills customs obligations for and on behalf of importers or exporters (Pengusaha Pengurusan Jasa Kepabeanan or “PPJK”).

For a detailed summary of the changes and a discussion of the possible impact to activities of companies, please see the Client Alert entitled: Customs Registration – Towards the Full Implementation of Utilization of Electronic Media prepared by Wimbanu WidyatmokoMochamad Fachri and Riza F Buditomo of Jakarta.

Author

Wimbanu Widyatmoko leads the Tax and International Trade Group in Hadiputranto, Hadinoto & Partners. His practice primarily involves a broad range of corporate Indonesian tax and international tax planning on inbound and outbound investment. Mr. Widyatmoko has worked on several high profile tax controversy and dispute cases with Jakarta’s Tax Authority. He is a member of the Indonesian Advocates Association (PERADI) as well as the International Fiscal Association. Mr. Widyatmoko is admitted to practice in Indonesia and is registered as a legal counsel at the Indonesian Tax Court. Wimbanu Widyatmoko can be reached at [email protected] and + 62 21 2960 8694.