Customs Registration Number or Nomor Induk Kepabeanan is a mandatory permit for all traders looking to export and/or import goods in and out of Indonesia. Learn more about the document and how to obtain them.
Customs in Indonesia is no longer defined as mainly the collection of duties levied by the government on imported goods. Now, it also concerns to all activities administered for the purpose of importing and/or exporting goods, as well as all procedures related to such import/export.
There are 3 (three) main aspects concerning customs in Indonesia, which are as follows:
- ROLE OF BEA CUKAI
The Directorate General of Customs and Excise, or known as Bea Cukai, currently has an expanded role aside from performing its budget-air function in collecting import and export duties pursuant to the prevailing laws. Bea Cukai also perform supervising and controlling functions.
- SCOPE OF CUSTOMS AREA
Customs area now includes the territory of Republic Indonesia, which consists of the land, water, and the airspace above it, including certain spaces in the exclusive economic zone and the continental shelf in which applies the customs regulations.
- CUSTOMS POLICY FOR IMPORTED PRODUCTS
All products entering the customs area are treated as imported products with import duties levied by the government. With the expanded function, Bea Cukai not only collects the duties pursuant to the prevailing laws, but also perform supervisory actions in the customs area.
One of the most important document for importers and exporters alike is the Customs Registration Number or Nomor Induk Kepabeanan (NIK), issued by Bea Cukai.
The following are the requirements to obtain Customs Registration Number:
- Business License (Surat Izin Usaha Perdagangan or SIUP);
- Import Identification Number (Angka Pengenal Importir or API);
- Letter of Taxable Entrepreneur (Surat Pengukuhan Pengusaha Kena Pajak or SPPKP);
- Documents indicating ownership/control of Company Office, such as Land and/or Building Certificates, Lease Agreement, Right of Use Agreement;
- Tax Identification Number (NPWP) of Warehouse/Factory;
- Documents indicating ownership/control of Warehouse/Factory, such as Land and/or Buidling Certificates, Lease Agreement, Right of Use Agreement;
- ISO Certificate (if any);
- Membership Certificate of Importer Association (if any)
- Organization Structure and List of Company Employee;
- Latest Financial Report of Company;
- Bank Account a/n the Company;
- Audit Report from Public Accountant Office, Tax Office, and Bea Cukai (if any)
- Diploma or Certificate of Competence of the Accounting Manager/Division Head (Accounting);
- Other Import Facilities (if any);
- Letter of Statement signed by the Company PIC, with Company Letterhead.
Aside from the above documents, if the importer is in possession of import documents such as Packing List, Invoice, and BL/AWB, it can be submitted as supporting documents for the application of Customs Registration Number.
HOW CAN SMART CONSULTING HELP YOU?
To ensure a smooth investment and business operation from the legal perspective, but also still focus on maintaining your business in Indonesia and reach your revenue target, it is advised for you to find capable and trusted lawyers or legal consultants for advice and assistance in ensuring your legal compliance with prevailing trade laws and regulations.
SMART Consulting is an Indonesian Corporate Legal Services firm. SMART has extensive experience in assisting export-import industry (either trading companies or personal traders) to secure their businesses by helping them ensuring legal compliance as well as mitigate business risk.
Contact Us Now to get your legal solution for your business goals, and still comply with the prevailing laws and regulations.