二 、 印尼出口與進口報關程序簡介 
日期  : 2021 年 10 月 18 日 
資料來源 :印尼財政部關稅總司 、印尼貿易部
印尼出口報關程序 ( EXPORT CUSTOMS PROCEDURES ) 

1. 出口商必須使用出口報單 (PEB) 來通知海關要出口貨物。 Exporters are required to notify the goods to be exported to the Customs and Excise Office where they are loading using PEB 
2. 出口商的PEB需檢附以下文件 ：PEB is made by the Exporter based on complementary customs documents in the form of:
a. 發票invoices.
b. 裝箱單Packing List.
c. 其他所需文件Other required documents.
3. 出口商必須遵守主管機關制定的相關進出口禁令或限制規定。Exporters are required to comply with the provisions on export prohibitions and/or restrictions stipulated by technical agencies.
4. 出口關稅由出口商自行計算。Calculation of the amount of Export Duties is carried out by the Exporter by self-assessment.
5. 在預計出口日的 7日前，且在貨物進入海關裝載區域之前，將 PEB 提交給海關辦公室。PEB is submitted to the Customs Office for loading no later than 7 (seven) days before the estimated date of export and no later than before the exported goods enter the Customs Area where they are loading.
6. 對於大宗物資的出口，出口商可在貨物出口前提交PEB。For the export of bulk goods, the exporter can submit PEB before the departure.
7. PEB可由出口商自行申報，或授權報關行代為申報。The process of PEB can be carried out by the exporter himself or authorized to the Customs Service Management Entrepreneur (PPJK).
8. 在使用電子數據交換(PDE)系統的海關辦公室，出口商需要使用海關 PDE 系統來提交 PEB。At the Customs Office that has implemented the customs PDE (Electronic Data Exchange) system, exporters are required to submit PEB using the Customs PDE system.

印尼進口報關程序(IMPORT CUSTOMS PROCEDURES)

1. 填寫進口報單(PIB)。Preparation/filling of PIB documents (Submission for Import of Goods)
2. 從準備PIB 中，進口商會知道須支付多少進口稅、所得稅和其他稅費。 此外，進口商還必須檢附要求的文件。From the PIB that has been made, it will be known how much import duty, PPH and other taxes will be paid. In addition, the importer must also include the required completeness documents in the PIB.
3. 進口商向銀行支付應繳納的稅款。The importer pays to the foreign exchange bank the amount of tax to be paid
4. 銀行以網路向海關服務系統 (SKP)傳送相關資料。Banks send data to the Customs and Excise Service Computer System (SKP) online.
5. 進口商以網路向海關服務系統(SKP)傳送PIB的相關資料 。The importer sends data on the Notification of Import of Goods (PIB) to the Customs and Excise Service Computer System (SKP) online.
6. PIB 的資料會先在印尼國家入口網(INSW)進行驗證資料的正確性和是否具有所需的准證。PIB data will first be processed at the Indonesia National Single Window (INSW) Portal for the process of validating the correctness of filling out PIB documents and the licensing verification process (Analyzing Point) related to prohibited goods.
7. 在INSW系統上的流程完成後，PIB上的資料自動發送至海關服務系統 (SKP)。After the process on the INSW portal is complete, the PIB data will automatically be sent to the Customs and Excise Service Computer System.
8. 如果 PIB 被歸類為綠色，將立即簽發貨物放行批准函 (SPPB)。If PIB is hit by the green line, a Letter of Approval for the Release of Goods (SPPB) will immediately be issued.
9. 如果 PIB 被歸類為紅色，海關人員將對進口貨物進行實物檢查。If PIB is hit by the red line, a physical check process on imported goods will be carried out by Customs and Excise officers.
10. 如果檢查沒有問題，海關將簽發貨物放行批准函；如果檢查發現問題，將依據相關法律進行裁罰。If the result is correct, a Letter of Approval for the Release of Goods will be issued and if it is not correct, it will be subject to sanctions according to the applicable law.

三、中國將於明(111)年1月1日實施「進口食品境外生產企業註冊管理規定」，新制要求所有輸銷中國的食品生產、加工與儲存企業，須先向中國海關總署申請註冊。
日期 : 2021年10月18日
資料來源 : 印尼食品飲料公會

中國海關總署本(110)年4月12日以第248號令發布「進口食品境外生產企業註冊管理規定」，自明(111)年1月1日起，所有輸銷中國的食品生產、加工與儲存企業，須向中國海關總署申請註冊，惟如何申請註冊的相關事宜，印尼方直至最近才接獲通知。
中國係印尼食品第一大出口市場，印尼政府在此前即積極遊說中國政府不要採行新制，因此舉將對印尼食品的出口造成重大影響；印尼食品飲料公會已於10月16日收到申請註冊的通知，並已週知會員廠商務必在10月30日前完成註冊，俾獲得優先接受查核的權利，否則屆時貨品有可能無法輸入中國。
至於印尼食品輸銷中國受影響的類別，依據通知印尼方的信函顯示，目前已輸銷中國的食品共25項，包括：蜂產品(蜂蜜)、植物源性食品(八角茴香、堅果、大豆粉、丁香、荳蔻、乾檳榔果、乾豆粉、乾綠豆、乾腰果、乾椰子、乾椰子肉、乾芋頭、胡椒、花生、肉豆蔻、肉桂及肉桂花、鮮或冷藏的山藥、香子蘭豆、燕麥粉、芝麻、食用植物油)、加工食品(咖啡豆、可可豆、特殊膳食用食品)等，從事生產、加工與儲存的食品企業，須先向中國海關總署申請註冊。