Directorate General of Customs and Excise Direktorat Jenderal Bea dan Cukai | |
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Common name | Bea Cukai |
Abbreviation | DJBC |
Agency overview | |
Formed | 1 October 1946 |
Preceding agency |
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Employees | Classified |
Jurisdictional structure | |
National agency (Operations jurisdiction) | Indonesia |
Operations jurisdiction | Indonesia |
Legal jurisdiction | National |
Governing body | Government of Indonesia |
Constituting instrument |
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Specialist jurisdiction | |
Operational structure | |
Headquarters | Jalan Ahmad Yani By Pass, Jakarta, Indonesia |
Elected officer responsible |
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Agency executive |
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Parent agency | Ministry of Finance |
Website | |
beacukai |
The Directorate General of Customs and Excise (Indonesian : Direktorat Jenderal Bea dan Cukai abbreviated Bea Cukai or DJBC) is an Indonesian government agency under Ministry of Finance that serves the community in the field of customs and excise. The Directorate General of Customs and Excise has the duty to organize the formulation and implementation of policies in the field of supervision, law enforcement, service and optimization of state revenue in the field of customs and excise in accordance with the provisions of legislation. The directorate also carry out some basic tasks of the Ministry of Finance in the field of customs and excise, in accordance with policies established by the Minister and securing government policies relating to the traffic of goods entering or leaving the Customs Area and the collection of import duties and excise and other state levies based on legislation apply.
During the Dutch colonial era, a government institutions called the Import and Export Customs and Excise Service (Dutch : De Dienst der Invoer en Uitvoerrechten en Accijnzen) was created for duty and excise tax collections in the territory of the Dutch East Indies. The present organization was created on 1 October 1946, at the midst of the Indonesian National Revolution. Originally, the agency was named the Customs and Excise Office, before changing into its present name.
The Directorate General of Customs and Excise is divided into several branches in different regions across Indonesia. The directorate reports directly to the Ministry of Finance.
The establishment of official customs and excise administration in Indonesia began during the colonialization period of the Netherlands, specifically upon the entry of VOC to the country. The officers were often called ‘douane’, while the official name of the administration was (De Dienst der Invoer en Uitvoerrechten en Accijnzen (I.U & A)), loosely translated as the Department of Import Duty and Export Duty and Excise. The administration's main objectives were to collectinvoer-rechten (import duty), uitvoer-rechten (export duty), andaccijnzen (excise). [1]
This Bureau is headed by a Chief Inspector who doubles as an advisor to the Director of Finance for trade and shipping domiciled in Batavia. At that time the Customs Bureau was headed by a civilian officer appointed directly from the Netherlands. Several Heads of the Customs and Excise Office of the Netherlands Indies period are as follows: G.F. De Bruyn Kops (1933), S.M. Van Der Zee (1939), K.H. Dronkers (1946), and G.Van Der Pol (1949). [2]
The history of the first duty and excise tax collections in Indonesia began in the Dutch colonial era in 1886 against kerosene based on the Ordonnantie van December 27, 1886, Stbl. 1886 Number 249. issued by the government of the Dutch East Indies. [2]
During the colonialization period of Japan, the Japanese Occupation Army passed Law no. 13 on the opening of government offices in Java and Madura. In article 1, paragraph 2 of the law states: "Customs and excise duty offices in regions and branches shall not be taken care of temporarily". The department's functions of collecting import duty and export duty were eliminated, leaving only the function of collecting excise. [1] The Customs and Excise, Tax Branch was made into an institution with the joint name Gunseikanbu Zaimubu Shuzeika led by Chogo assisted by several native employees, namely Soetikno Slamet and H.A. Pandelaki. Shortly after Indonesia proclaimed independence, the organization of the Ministry of Finance was formed and the Customs and Excise was established to be part of the Tax Office. [2]
On 1 October 1946, Sjafruddin Prawiranegara, minister of finance at the time, decide to overhaul organizational structure of the Ministry of Finance. Customs and Excise is released from the Tax Office and becomes standalone office as the Customs and Excise Office and appoints Mr. R.A. Kartadjoemena as Chief of Customs and Excise Officer. That date is considered as the date of birth of the Directorate General of Customs and Excise. [2]
To carry out the main task of Ministry of Finance in the field of customs and excise, based on the policy determined by Minister, and secure government policy related with the traffic of goods entering and leaving Customs Territory and Customs and Excise levies as well as other state levies based on the prevailing government regulations and laws.
To carry out the main task, Directorate General of Customs and Excise has the function of: [3]
Since DJBC is the agency that regulates the entry of goods in the territory of Indonesia, DJBC's duty is also to enforce export and import regulations issued by other ministries or government agencies, [4] such as:
The organisation structure of Directorate General of Customs and Excise comprises the following components: [5]
The customs officers are trained in the use of firearms. [8] Customs Tactical Unit (CTU) officers are also trained in the use of rifles.
DJBC is also implement automated channel system based on importer/exporter profile, commodity type of goods, track record and information contained in the DJBC intelligence. There are 4 channel:
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