TA DIGITAL
Mekanisme penanganan barang tidak dikuasai oleh kantor pengawasan dan pelayanan bea cukai Tanjung Emas Semarang
The purposes of this final project are to investigate the causes of the change of the status of imported goods to be no man’s property and to learn the mechanism of exported goods’ handling carried out by the Customs and Excise office of Tanjung Emas Semarang and to know whether the mechanism has been carried out properly.
The final project was written in descriptive method, which presented the activities carried out by customs and excise office of Tanjung Emas Semarang in handling the goods of no man’s property. Data obtained were taken from the results of the observation, interviews and literature studies
The results of this final project research showed that the handling mechanism of no man’s property by customs and excise office of Tanjung Emas Semarang was running in accordance with the provisions that had been defined. Determination of changing the status of goods to be no man’s property had been done through several stages, starting from the BTD, BDN and, then, BMN phases. Obligations are not met by the importer is not doing the maintenance expenditures of the TPS. So that the item status as a no man's property. Up to now, the handling of goods of no man’s property by the customs and excise has been running according to PMK Number 62/PMK.04/2011 on completion of the goods are no man's property.
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