Customs inspection of imported goods

A regulation on the documentation and physical inspection of imported goods was issued by the Minister of Finance on 12 November 2007 for the implementation purposes of Article 3 and 82 of Law No. 10 of 1995 (as amended by Law No. 17 of 2006, regarding Customs (“Law 10/1995”). The regulation is Regulation No. 139/PMK.04/2007 regarding Customs Inspection in the field of Imports (“Regulation 139”). Regulation 139 basically reiterates what has been laid down by Law 10/1995, namely that imported goods must be inspected and that the inspection is to be conducted selectively on the basis of the customs declaration submitted by the importer. The customs agency is to asses the importer based on a risk management analysis.The principal purpose of Regulation 139 is to ensure that the imported goods declared are in fact true and complete and that the customs documents for the importation of the goods comply with the terms and conditions. The regulation contains further provisions on how the inspection has to be conducted both in terms of the documents and the goods. Regulation 139 has been effective as from 15 December 2007.