Customs Services Management Entrepreneur (PPJK)

International trade or export and import activities have important economic value, both for the development of industry and trade in a country.

The implementation of export and import activities has the consequence of fulfilling customs obligations by exporters and importers.

To fulfill customs obligations, exporters and importers need to understand the applicable customs procedures. Which includes Customs Value, Classification of Goods / HS Code, Import Procedures, Export Procedures, Payment Procedures, Return Procedures (Restitution), Billing Procedures, Customs Guarantees, Import-Export Prohibitions and Restrictions, Sanctions, Objections, Appeals and others

Misunderstanding of customs procedures can result in disruption of international trade transactions, which can result in the imposition of administrative sanctions or criminal sanctions.

For importers or exporters, who cannot fulfill their own customs obligations, they can give authority to entrepreneurs for customs processing services (PPJK). So, what is a customs services entrepreneur?

Definition

PROVISIONS regarding PPJK are in Law no. 10/1995 to Law No.17/2006 concerning Customs (Customs Law) and Minister of Finance Regulation No.219/PMK.04/2019 concerning Simplification of Customs Registration.

In the explanation of article 31 of the Customs Law. What is meant by “customs service provider” is a business entity that carries out activities to fulfill customs obligations for and on behalf of the owner of the goods.

Based on Article 29 paragraphs (1) and (2) of the Customs Law, the transporter, importer or exporter carries out the obligation to process customs notifications themselves. However, in the event that they cannot do it themselves, the importer or exporter can authorize PPJK.

Basically, this Customs Law adheres to the principle that all goods owners can complete customs obligations. However, the Customs Law also opens up the possibility of granting authority to settle customs obligations to PPJK registered at the customs office. Bearing in mind that not all goods owners know or master the provisions of customs administration. Apart from that, the owner of the goods may, for some reason, not be able to complete his customs obligations himself, so he needs to give authority to PPJK.

Referring to Article 1 number 8 PMK 219/2019, PPJK is a business entity that carries out activities to fulfill customs obligations for and under the authority of the importer or exporter.

Customs obligations are all activities in the customs sector that must be carried out to fulfill the provisions of the customs law.

PPJK requirements

Based on PMK 219/2019, PPJK must carry out customs registration with the Directorate General of Customs and Excise (DJBC). Customs registration is a registration activity by service users with DJBC to gain access to customs.

For your information, customs access is access for service users, including PPJK, to connect with the customs service system, whether using information technology or manually.

Thus, PPJK must register first to be able to take care of customs obligations on behalf of the exporter or importer. The party applying for customs registration as PPJK must also have employees who are qualified Customs Experts.

A Customs Expert is a person who has knowledge and understanding in the field of customs and has a Customs Expert Certificate from the Financial Education and Training Agency.

For further provisions regarding PPJK, please see the Customs Law and PMK 219/2019.

Conclusion

PPJK is a business entity that carries out activities to fulfill customs obligations for and on behalf of the owner of goods (exporter or importer). Its function is to help export or import goods by providing consulting services, customs clearance, processing export-import permits, and so on.

PPJK usually has expertise and experience in customs processes. As well as understanding the regulations related to the import and export of goods. They also usually have an extensive network with parties involved in the customs process, such as shipping agents, trucking, and other related parties. In this way, PPJK can help exporters and importers to reduce risks and simplify the customs process in exporting and importing goods.

We have a customs training program to produce Customs Experts. Teaching staff are professionals. With more than 20 years of experience in the customs field as a practitioner, customs consultant, and employee of the Directorate General of Customs and Excise.

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