Directorate General of Customs and Excise at a glance
Directorate General of Customs and Excise at a glance
A. General Description
Customs is an essential organization for a country, and this is reflected by Directorate General of Customs and Excise (DGCE)in its role for Indonesia within its duties and functions to:
- protect the community from the import of dangerous goods;
- protect particular domestic industries from unfaircompetition with similar foreign industries;
- carry out law enforcement at the borders related with restriction and prohibition regulation;
- collect import duty and taxes for state revenue.
B. Role of Fiscal Policy in Customs
International trade, either related to import or export, is currently developing rapidly. This demands more effective and efficient customs procedure as well as a smoother flow of goods and documents, and renders unnecessarily complicated bureaucracy in customs irrelevant. To achieve such condition, especially considering that the bilateral, regional, and multilateral trade initiatives, influenced by trade and investment liberalisation and globalisation, create more complex issues in trade, the government shall endeavour to implement necessary economic policies to enhance the development of national economic.
Changes in the pattern of international trade recently will, in the end, provide bigger opportunity for developed countries to triumph in the market competition. As the world is becoming borderless, the pattern of trade will inevitably be affected as well. Trade and investment are more liberal where barriers in trade are no longer relevant.
Therefore, the government has taken a necessary anticipative measure that covers strategic, substantive, and essential dimensions of trade to deal with challenges in the imminent free trade era by enacting Law Number 10 of 1995 on Customs which went into effect on 1 April 1997, as amended with Law Number 17 of 2006 on the Amendment of Customs Law.
The enactment of Law Number 10 of 1995 on Customs has led to broader authorityfor DGCE as Government agency in enforcing its role in accordance with its duty and function. This authorityis basically in line with the demand of international clients(such as the restoration of the authorityto conduct a pre-shipment inspection from PT. Surveyor Indonesia to DGCE)as the consequence of Indonesia’s participation in the ratification of GATT Agreement as well as AFTA, APEC, etc,
To realize a modern Customs, several preparatory steps have been taken by referring to the terms of reference demanded by ICC*.
With the shift of function and mission of DGCE from tax collector to trade facilitator, as a global institution, the present and future DGCE must be able to provide service to public in an efficient, effective, safe, and simple manner. These characteristics must be an integral part of customs system and procedure if DGCE intends to play a significant role in the effort to develop the economy in general in this tight competition era, and liberalization of trade and investment era as well as globalization.
In addition, as the service centers available are now more varied, such as those for Intellectual Property Rights, anti-dumping, anti-subsidy, (self assesment), DGCE is expected to do more with less; and also to provide service which is time sensitive, predictable, available, and adjustable.
The total commitment in providing service basically originates from the phenomenon of speed and flexibility which are considered the essential formula in the deliveryof service. The most important thing to do now is to change the old paradigm that revenue collection and law enforcement always hinder the flow of goods, resulting in high cost economy which in the end reducesthe competitiveness of domestic products in international trade. Business operation will become more dependent than ever to customs, thus customs speedy and excellent service must be maintained.
Successin minimizing high cost economy will encourage the economy of Indonesia to grab potential opportunities, transform comparative advantage to competitive advantage, and, substantially, prevent existing investors from leaving Indonesia and attract potential investors to invest in Indonesia resulting in various positive implicationsto Indonesian economy.
Demands and requirements from clientsmust be addressed. It is a moral obligation for DGCE to make fundamental improvements in various elements such as the organization and procedure, service, Customs system and procedure transparency, and the human resources so that in the end there is a harmony with the spirit and interests of Customs Law.
Alt 1.
Demands and expectations from international clientsare considered important to initiate fundamental improvements in various elements such as the organization and procedure, service, Customs system and procedure transparency, and the human resources so that in the end there is a harmony with the spirit and interests of Customs Law.
As a national legal product with Pancasila and the 1945 Constitution as its basis, the proactive and anticipative Customs Law, though simple, is more comprehensive in anticipating the development of international trade.
The law also regulates new matters such as facilities in customs, for example the implementation of Self-assessment System and Post-entry Audit.
Post audit is intended to discover the level of compliance of the clients, as well as to optimize the collection of state revenue and flow of goods.
Another example is Electronic Data Interchange system, better known as EDI system. This system provides an alternative for clientin the procedure of lodging a customs declaration.
These facilities reflect DGCE commitment in repositioning its role and function to enhance the quality of service to customs brokers.
C. Langkah Kinerja dan Kontrak Kinerja DJBC
- Kontrak Kinerja Kementerian Keuangan One 2017
- Kontrak Kinerja Direktur Jenderal Bea dan Cukai_2016
- Laporan Kinerja Direktorat Jenderal Bea dan Cukai 2016
