What Is Rush Handling?

THE massive spread of Covid-19 has encouraged the government to increase the supply of medical devices and medical aid from various countries. The government is also accelerating the procurement and implementation of the Covid-19 vaccination to overcome this pandemic.

For these reasons, the government provides various facilities related to customs and/or excise as well as taxation on imports of vaccines, vaccine raw materials, equipment needed in vaccine production and equipment for the implementation of vaccinations.

One of the provided customs facilities is rush handling. The regulation of the rush handling facility has been stipulated under MoF Reg. No. 14/PMK.04/2007. As such, what exactly is rush handling?

Definition

Referring to Article 1 number 7 of MoF Reg. 148/2007, rush handling refers to customs services provided for certain imported goods which due to their characteristics require immediate services to be released from the customs territory. Check out the dictionary “What Is a Customs Territory?”

This facility results in imported goods whose characteristics require rush handling can be released from the customs territory before an import declaration is submitted. To obtain this facility, however, the importer must apply to the Customs and Excise officials.

The application must be attached with complementary customs documents and guarantees. This implies that imported goods eligible for rush handling may only be released from the customs territory after the complementary customs documents and guarantees have been submitted.

Complementary customs documents, on the other hand, refer to all documents used as a complement to the customs declaration, for example, invoices, packing lists, bills of lading/airway bills, manifests and other required documents.

The guarantee is submitted to the head of the customs office in the amount of import duty, excise duty in the context of imports and/or taxes on imports (PDRI) payable. In further detail, 8 imported goods are eligible for rush handling.

First, human organs, including kidneys, eye corneas or blood. Second, corpses and ashes. Third, goods that may damage the environment, including radioactive materials. Fourth, living animals.

Fifth, living plants. Sixth, time-sensitive newspapers and magazines. Seventh, documents (letters). Eighth, other goods that due to their characteristics need the rush handling facility after obtaining the permission of the head of the customs office.

Goods eligible for this facility remain subject to a physical inspection and all provisions on prohibited and restricted goods apply. Importers are required to submit import declarations and pay import duty, excise duty and/or taxes on imports (PDRI) no later than 3 working days from the time the imported goods are released.

Imported goods eligible for rush handling may be imported through seaports and airports. Further provisions can be seen in MoF Reg. 148/2007.

Conclusion

In essence, rush handling refers to customs services provided for certain imported goods which due to their characteristics require immediate services to be released from the customs territory.

This facility is granted to certain goods whose characteristics require rush handling. Thus, the goods may be released from the customs territory before the import declaration is submitted or sooner. (Bsi)