MUC at Bonded Zone Company Association Event (保税地区企業協会のイベントにおけるMUC)

Following the socialization of new regulation concerning Tax Audit, which was delivered by the Directorate General of Customs and Excise in an event held by the National Bonded Zone Company Association (National APKB) in Bandung in the beginning of year 2008, APKB of East Java held a same event on 20 June 2008 in Grand Trawas Hotel, Mojokerto. The event, which was attended by approximately 45 bonded zone companies, was intended to give an understanding about the new Customs regulation from a different point of view. This event presented Bambang Sabur, a Custom Manager at MUC, as a speaker with a topic of Preparation in Facing Customs Audit.

In the occasion, Bambang Sabur discussed some amendment on the Customs regulation, Customs audit procedures, and potential risk due to bookkeeping system that does not accommodate Customs audit requirement. According to Bambang Sabur, many companies in bonded zone often receive penalty due to bad bookkeeping system. This condition certainly would be a loss for the Companies, moreover with the presence of bigger sanction as regulated in the new regulation. For example, violation to Article 45 Paragraph 3, and Article 86 Paragraph 2 of Customs Law would be subject to an administrative sanction of 75 million from previously which is only 5 million. Meanwhile, violation to Article 82 of Customs Law would be subject to a fine of maximum 5 billion from previously which is 500 million. In the time of audit by customs auditor, the new regulation states that audit result shall constitutes a decree of the Directorate General of Customs and Excise so that in case of objection, bonded zone companies may directly propose for an appeal instead of objection.

With the presence of bigger sanction in the new regulation, bonded zone companies are expected to give more attention to the potential risk that may occur due to Customs audit implementation. The attentions, among others, are by fulfilling all of the Customs regulation that closely related to bonded zone facilities, and by making record to all transactions of goods incoming and outgoing particularly for the goods obtaining bonded zone facility.


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