印尼出口報關程序 EXPORT CUSTOMS PROCEDURES

資料來源: 印尼財政部關稅總司 Source: https://www.beacukai.go.id/arsip/pab/ekspor.html

1. 出口商必須使用出口報單(PEB)來通知海關要出口貨物。Exporters are required to notify the goods to be exported to the Customs and Excise Office where they are loading using PEB

2. 出口商的 PEB 需檢附以下文件：PEB is made by the Exporter based on complementary customs documents in the form of: a. 發票 invoices. b. 裝箱單 Packing List. c. 其他所需文件 Other required documents.

3. 出口商必須遵守主管機關制定的相關進出口禁令或限制規定。Exporters are required to comply with the provisions on export prohibitions and/or restrictions stipulated by technical agencies.

4. 出口關稅由出口商自行計算。Calculation of the amount of Export Duties is carried out by the Exporter by self-assessment.

5. 在預計出口日的 7 日前，且在貨物進入海關裝載區域之前，將 PEB 提交給海關辦公 室。PEB is submitted to the Customs Office for loading no later than 7 (seven) days before the estimated date of export and no later than before the exported goods enter the Customs Area where they are loading.

6. 對於大宗物資的出口，出口商可在貨物出口前提交 PEB。For the export of bulk goods, the exporter can submit PEB before the departure.

7. PEB 可由出口商自行申報，或授權報關行代為申報。The process of PEB can be carried out by the exporter himself or authorized to the Customs Service Management Entrepreneur (PPJK).

8. 在使用電子數據交換(PDE)系統的海關辦公室，出口商需要使用海關 PDE 系統來提交 PEB。At the Customs Office that has implemented the customs PDE (Electronic Data Exchange) system, exporters are required to submit PEB using the Customs PDE system.

 

印尼進口報關程序 IMPORT CUSTOMS PROCEDURES

資料來源: 印尼貿易部 Sources: http://djpen.kemendag.go.id/app_frontend/accepted_rsses/view/50f4f70d-633c-4b88- a2e2-01510a1e1e48

1. 填寫進口報單(PIB)。Preparation/filling of PIB documents (Submission for Import of Goods).

2. 從準備 PIB 中，進口商會知道須支付多少進口稅、所得稅和其他稅費。 此外，進口商 還必須檢附要求的文件。From the PIB that has been made, it will be known how much import duty, PPH and other taxes will be paid. In addition, the importer must also include the required completeness documents in the PIB.

3. 進口商向銀行支付應繳納的稅款。The importer pays to the foreign exchange bank the amount of tax to be paid

4. 銀行以網路向海關服務系統 (SKP)傳送相關資料。Banks send data to the Customs and Excise Service Computer System (SKP) online.

5. 進口商以網路向海關服務系統(SKP)傳送 PIB 的相關資料 。The importer sends data on the Notification of Import of Goods (PIB) to the Customs and Excise Service Computer System (SKP) online.

6. PIB 的資料會先在印尼國家入口網(INSW)進行驗證資料的正確性和是否具有所需的准 證。PIB data will first be processed at the Indonesia National Single Window (INSW) Portal for the process of validating the correctness of filling out PIB documents and the licensing verification process (Analyzing Point) related to prohibited goods.

7. 在 INSW 系統上的流程完成後，PIB 上的資料自動發送至海關服務系統 (SKP)。After the process on the INSW portal is complete, the PIB data will automatically be sent to the Customs and Excise Service Computer System.

8. 如果 PIB 被歸類為綠色，將立即簽發貨物放行批准函 (SPPB)。If PIB is hit by the green line, a Letter of Approval for the Release of Goods (SPPB) will immediately be issued.

9. 如果 PIB 被歸類為紅色，海關人員將對進口貨物進行實物檢查。If PIB is hit by the red line, a physical check process on imported goods will be carried out by Customs and Excise officers.

10. 如果檢查沒有問題，海關將簽發貨物放行批准函；如果檢查發現問題，將依據相關法 律進行裁罰。If the result is correct, a Letter of Approval for the Release of Goods will be issued and if it is not correct, it will be subject to sanctions according to the applicable law.

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