Customs audits

For the purposes of the implementation of the provision of paragraph (3) of Article 86 of Law No. 10/1995 (as amended) regarding Customs (the “Law”) the Minister of Finance has, on 5 October 2007, issued Regulation No. 125/PMK.04/2007 regarding Customs Audits (the “Regulation”).
The Regulation was issued in order to provide the legal framework for audits to be conducted on importers, exporters, temporary and bonded warehousing facilities, customs service providers, and transport providers. The Regulation provides for three basic types of audits, namely, general audits, special audits and investigative audits.
The audits are conducted by an audit team that is formed by the Director General of Customs and Excise either at a scheduled time or from time to time as needed. The auditors have the authority to request the Auditee’s financial reports, books, notes, and other documents related to the Auditee’s bookkeeping, as well as correspondence including electronic correspondence, and the Auditee is obliged to comply with the request. Furthermore, the auditors may ask for either oral or written statements from any related person, and may enter buildings or facilities where any of the above documents may be stored.