INKRAH Law ·
Indonesia
· Hukum Kepabeanan
Customs
Kepabeanan
Undang-Undang No. 17 Tahun 2006
UU No. 10 Tahun 1995 jo. UU No. 17 Tahun 2006.
Official source / JDIH →
Bahasa Indonesia
Key Subject Matter
Mengatur pengawasan dan pelayanan atas lalu lintas barang impor dan ekspor: kewajiban pabean, tarif dan nilai pabean, fasilitas, larangan dan pembatasan, serta ketentuan pidana.
English (British)
Key Subject Matter
Governs the supervision and service of the flow of imported and exported goods: customs obligations, tariffs and customs value, facilities, prohibitions and restrictions, and criminal provisions.
INKRAH Note
It amends Law No. 10 of 1995; administered by the Directorate General of Customs and Excise.
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Official source / JDIH →
Article by Article
Ketentuan Umum
Article 1
— Definition of Customs
Bahasa IndonesiaKepabeanan adalah segala sesuatu yang berhubungan dengan pengawasan atas lalu lintas barang yang masuk atau keluar Daerah Pabean serta pemungutan Bea Masuk dan Bea Keluar.
English (British)Customs comprises everything connected with the supervision of the movement of goods entering or leaving the customs area and the levying of import and export duties.
Impor & Ekspor
Article 2
— Imported Goods Subject to Import Duty
Bahasa Indonesia(1) Barang yang dimasukkan ke dalam Daerah Pabean diperlakukan sebagai barang impor dan terutang Bea Masuk.
English (British)(1) Goods brought into the customs area are treated as imported goods and are subject to import duty.
Article 2A
— Export Duty on Exports
Bahasa Indonesia(1) Terhadap barang ekspor dapat dikenakan Bea Keluar.
English (British)(1) Export duty may be imposed on exported goods.