- The Director-General of Customs and Excise recently issued Regulation No. PER-5/BC/2023 ("Regulation 5/2023") on Technical Guidelines for the Monitoring and Evaluation of Facility Recipients (Kemudahan Impor Tujuan Ekspor – "KITE"), which came into force on 28 February 2023.
- Generally speaking, Regulation 5/2023 establishes three different monitoring mechanisms for KITE recipients, specifically: 1) General monitoring, which is carried out by the Heads of Regional Offices, the Head of the Main Customs and Excise Service Office (Kantor Pelayanan Utama Bea dan Cukai/KPUBC) and/or the Heads of Customs Offices; 2) Special monitoring, which is divided into occasional, simple inspections, and in-depth research undertaken by the Customs and Excise Supervision Department; and 3) Independent monitoring, which is carried out by KITE Facility Recipients in order to monitor performance consistency and the administrative fulfillment of KITE.
- General monitoring is carried out in relation to and through the following: 1) Requirements and criteria for KITE licensing; 2) Imports, exports and/or transfers of KITE facility goods; 3) Guarantees for KITE facilities; 4) Submission of accountability reports; 5) Existence, Responsibility, Nature of business and Auditability; 6) IT inventory recipients of KITE facilities; 7) Closed-circuit television; and 8) Other customs obligations that relate to the utilization of KITE facilities.
- Implementation evaluations are divided into two types, specifically: 1) Micro-evaluations of the feasibility of the provision of KITE facilities through data analysis and collections of data on the economic impact on recipients of KITE facilities; and 2) Macro-evaluations of the effectiveness of policies and/or economic impacts, which should be undertaken within six months.
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