Consignment

Consignment is goods sent by a sender abroad to a specific recipient domestically through a postal operator. The delivery of goods from or to the country is carried out using PJT services. PJT is a Consignment Service Company that obtains a consignment service business license from the relevant agency and obtains approval to carry out customs activities from the head of the customs office. Examples of PJTs that can be used are PT Pos Indonesia, DHL, TNT, and others. Goods sent through the consignment procedure must be in new condition (brand new) and must not be used (second hand). Make sure that the consignment is not subject to LarTas (Prohibitions and Restrictions).

Article 2 paragraph (4) of PMK 96/2023 regulates the criteria for consignment goods resulting from trade transactions, which include but are not limited to: being the result of trade transactions through PPMSE, the recipient of the goods and/or the sender of the goods is a business entity, and/or there is an invoice or similar document. If the consignment meets one of these criteria, it can be identified as traded goods.

There is no difference regarding the treatment of import duties and taxes. What is different is the consequence in the form of a fine if there is an error in notifying the customs value (price of goods) for goods resulting from trade transactions. In submitting notification of consignment data, it must be submitted correctly and carried out by calculating the Import Duty and Import Tax (PDRI) levies yourself (the "self assessment" system). This is because the person concerned knows the details of the type, quantity and value of the goods. As a consequence of the self-assessment, the importer will be subject to administrative sanctions in the form of a fine if there is an error in notifying the customs value which results in a shortage of import duty payments. This is to provide justice for importers and the state and create healthy competition with domestic industries and MSMEs.In the consignment business process, the management of customs clearance (starting from submitting documents to payment) is carried out by the postal operator as the attorney of the importer/recipient of the goods and acts as a Customs Service Management Entrepreneur (PPJK).

State bills are the responsibility of the importer/recipient of the goods. In the case of consignment goods Through Business Actors providing Electronic Communication facilities used for Trade transactions (PPMSE), the PPMSE acts as the importer and is responsible for paying Import Duty (BM) and PDRI, including fines. The PJT acting as PPJK will be responsible if the importer cannot be found.

Administrative sanction bills in the form of fines are issued together with Import Duty (BM) and Import Tax (PDRI) bills in one Decree on Payment of Import Duty, Excise, and/or Tax (SPPBMCP). For efficiency in paying BM and PDRI and fines, billing can be consolidated. However, the system will accommodate the separation of the Decree on Payment of Import Duty, Excise, and/or Tax (SPPBMCP) which contains fine bills. Because the billing is carried out in one Decree on Payment of Import Duty, Excise, and/or Tax (SPPBMCP), the payment period for fines follows the payment period for the Decree on Payment of Import Duty, Excise, and/or Tax (SPPBMCP).

In the context of supervising the entry of goods that are prohibited or restricted from being imported, such as Narcotics, physical inspections are carried out based on risk management (certain parameters), meaning that not all goods are physically inspected. If a physical inspection is carried out, the party who prepares the goods for inspection, opens the packaging, and repackages the goods is the postal operator. Customs and Excise Officers only carry out physical inspections by checking the suitability of the type, quantity and specifications between the physical goods and the data notified. In the event of damage, the importer/recipient of the goods is advised to coordinate with the postal operator so that the cause of the damage can be traced.

Legal Provisions

In Article 3 Paragraph 3 of PMK 106/PMK.04/2022 concerning the Collection of Export Duty, an export duty exemption is given to exports of consignment goods per person for each shipment with an export customs value not exceeding IDR 2,500,000.00 (two million five hundred thousand Rupiah).

Permendag Number 31 of 2023 has regulated these transaction restrictions and of course there will be consequences for (Business Actors providing Electronic Communication facilities used for Trade transactions) PPMSE if they violate these provisions. Enforcement of obligations for these provisions and imposition of sanctions is the responsibility of the Ministry of Trade.

From the customs side, the Directorate General of Customs and Excise (DJBC) does not reject the submission of customs obligation settlement for these consignment goods. However, in supporting this policy, if consignment goods from Trade Business Actors providing Electronic Communication facilities used for Trade transactions (PPMSE) are found that do not meet these provisions, the Directorate General of Customs and Excise (DJBC) will provide information to the relevant Ministries/Institutions for follow-up.

Every export of consignment goods must comply with the provisions for fulfilling Lartas as regulated in the Regulation of the Minister of Trade Number 22 of 2023 and the Regulation of the Minister of Trade Number 23 of 2023. Management of fulfilling Lartas permits can be carried out at the relevant Ministries/Institutions that issue Lartas permits. Regarding the exception of Lartas for export of consignment goods, it also refers to the provisions in the Regulation of the Minister of Trade where there needs to be an exception letter issued by the relevant Ministry/Institution. Even though the consignment goods are sample goods or non-commercial goods, they still refer to the Lartas exception mechanism issued by the relevant Ministry/Institution.

In PMK 96/2023, temporary export provisions are notified using the Export Declaration (PEB) document. Currently, PEB can facilitate notifications from individuals using individual NIBs. The NIB can be registered at www.oss.go.id

Meanwhile, regarding the management of import duty exemptions when re-importing consignment goods that have been exported, whether the export documents use (Consignment Note) CN or PEB, they still follow the mechanism regulated in the Regulation of the Minister of Finance Number 175/PMK .04/2021 concerning Import Duty Exemptions for Re-Imported Goods that Have Been Exported, where the importer needs to submit an exemption application to the Customs and Excise Officer.

Applications for changes to CN data errors can be served for a maximum period of 30 (thirty) days from when the CN receives a registration number and date and is submitted using the PP-CN document. Exceptions to data elements such as the quantity and/or type of goods can only be served before the goods are entered into the Customs Area; as well as the name of the means of transport and/or voyage/flight number, can only be served within a maximum period of 3 (three) days from the date of departure of the original means of transport.

Meanwhile, changes to the Notification Data for consolidation of consignment goods) (PKBK) are notified by submitting PP-PKBK, with a time norm of before the Consignment Goods enter the Customs Area. That all CN data elements can be corrected and researched by Customs and Excise Officers. In the event of changes to CN data errors and/or PKBK that exceed the time period, the authority for approval is by the Head of Office with a research period of 5 Working Days from when the application is received completely and correctly.

Permohonan perubahan atas kesalahan data CN dapat dilayani jangka waktu paling lama 30 (tiga puluh) hari sejak CN mendapatkan nomor dan tanggal pendaftaran dan disampaikan dengan menggunakan dokumen PP-CN.Dikecualikan terhadap elemen data seperti jumlah dan/ atau jenis barang, hanya dapat dilayani sebelum barang dimasukkan ke Kawasan Pabean; serta nama sarana pengangkut dan/atau nomor voyage/ flight, hanya dapat dilayani dalam jangka waktu paling lama 3 (tiga) hari sejak tanggal keberangkatan sarana pengangkut semula.

Sementara atas perubahan Data Pemberitahuan konsolidasi barang kiriman)   (PKBK) diberitahukan dengan menyampaikan PP-PKBK, dengan norma waktu yaitu sebelum Barang Kiriman masuk Kawasan Pabean.Bahwa semua elemen data CN dapat dibetulkan dan dilakukan penelitian oleh Pejabat Bea dan Cukai.Dalam hal perubahan atas kesalahan data CN dan.atau PKBK yang melewati jangka waktu, kewenangan persetujuan oleh persetujuan Kepala Kantor dengan Jangka waktu penelitian 5 Hari Kerja sejak permohonan diterima lengkap dan benar.

Shipments that have been notified for export and have obtained export approval can be canceled for export, unless the export shipment is handled by a supervisory unit. Cancellation applications can be processed within: five working days from the CN registration date if the means of transport to a destination outside the customs area is canceled and the outward manifest has not been issued, or three working days from the date of departure of the means of transport or three working days from the date of cancellation of the outward manifest if the means of transport to a destination outside the area is canceled and the outward manifest has been issued. Meanwhile, PKBK cancellation applications can be processed no later than before the shipment is entered into the customs area.

Based on information from sources, a significant change relates to the De Minimis Threshold, which is the exemption limit for Import Duty on shipments which was previously FOB USD 75, changing to FOB USD 3. In addition, there is a VAT rate of 11% on all shipments without a minimum value. For shipments with a customs value above USD 3 or the equivalent of Rp 45,000, Import Duty and Taxes in the Context of Imports (PDRI) will be imposed.

In addition, based on sources, shipments with a value of up to FOB USD 1500 (one thousand five hundred United States Dollars) will be subject to VAT and not subject to Income Tax, while if it is more than FOB USD 1500, a General Import Duty or MFN (Most Favorable Nations) rate will be imposed. import value of less than USD 3 per shipment or equivalent to Rp45,000 will be free from Import Duty, but will be subject to VAT of 11%. An import value of more than USD 1500 per shipment will be subject to Import Duty, VAT and PDRI. If the total value of the shipment is more than USD 1500, it is mandatory to use the PIB (Import Notification of Goods) or PIBK (Special Import Notification of Goods) document.

Reference:

  • Ike Novalia, Bea Cukai – Definisi, Fungsi, dan Contoh, https://www.finansialku.com/lifestyle/bea-cukai-adalah/ , accessed in Pematang Siantar, 28 April 2024.
  • Admin Web Bea dan Cukai, Sejarah Bea dan Cukai, https://www.beacukai.go.id/arsip/abt/sejarah-bea-dan-cukai/ , accessed in Pematang Siantar 28 April 2024.
  • Admin Web Bea dan Cukai, Barang Kiriman, https://bcngurahrai.beacukai.go.id/barang-kiriman-page/diakses di Pematang Siantar, 28 April 2024.