that to provide better services and give more certainty to the party filing an objection pursuant to Article 93 and Article 94 of Law No.10/1995 on customs affairs and Article 41 of Law No.11/1995 on excise, it is deemed necessary to improve the procedure for filing objections in customs and excise areas in a decree of the Minister of Finance.
THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE PROCEDURE FOR FILING OBJECTIONS IN CUSTOMS AND EXCISE AREAS.
(1) Importers/transporters/companies owning sites for temporary storage (TPS)/companies owning sites for storage of goods (TPB)/companies providing customs-related services/companies owning sites for the storage of excisable goods/companies owning sites for the storage of selected excisable goods/importers of excisable goods whose excise is settled by means of excise tape sticking may file an objection to the Director General of Customs and Excise regarding the decision made by a customs and excise officer on:
(2) The objection as meant in sub-article (11 shall be filed in writing along with a clear reason, using the form which is stipulated in Attachment I and on which a stamp duty is affixed the amount of which is in accordance with the prevailing stipulation.
(1) The objections as meant in Article 1 shall be filed to the Director General of Customs and Excise through the head of a customs and excise office where the customs or excise obligations concerned are settled.
(2) The filing of objections along with the presentation of a customs bond in the amount of the import duties, excise, taxes in the framework of import and/or administrative sanctions and Xerox copies of SPKPBM must already be received by the head of a customs and excise office within the following periods:
(3) In the event that the objection is concerned with the decision on the customs tariff/value, other than the requirements as meant in sub-article (2), the documents of the objection must be completed with the data which can be used to determine the customs tariff/value.
(4) In the event that the objection is concerned with the closing of account books of excisable goods and administrative sanctions, the documents of the objection must be completed with evidences and data which can be used to decide on the objection.
(5) If within a period of 30 (thirty) days as from the date of the decision no objection is filed to the head of a customs and excise office and/or the requirements as meant in sub-article (2) are not fulfilled, the party concerned to file an objection shall lose the right to file an objection and the decision made by a customs and excise officer shall be considered as having been approved.
(1) If requested by the party wishing to file an objection, a customs and excise officer making a decision as meant in Article 1 shall be obligated to give an elaboration in writing about matters serving as the basis for the issuance of the decision as meant in Article 1 sub-article (1).
(2) A request for explanation as meant in sub-article (1) may be filed within 14 (fourteen) days as from the date of stipulation and a written elaboration shall be conveyed at the latest within 21 (twenty-one) days as from the date of the decision as meant in Article 1 sub-article (1).
(3) The elaboration as meant in sub-article (2) shall contain information about the reason why a necessity arises for extra payment, the procedure for the filing of an objection/appeal and notification that the party filing an objection should query the Director General of Customs and Excise in the event that the decision on the said objection has not been received up to 70 (seventy) days as from the time when the documents of the objection are received in complete and correct order as meant in Article 2 sub-article (2) by the head of a customs and excise office.
(4) The head of a customs and excise office may cancel SPKBM in the event that there is an error not related to the substance of the objection.
(5) The period of time as meant in sub-article (2) shall be included in the period of time for the filing of objection as meant in Article 2 sub-article (2).
(1) The head of a customs and excise office receiving the objection as meant in Article 1 shall be obligated to examine the completeness of the documents of the objection filed pursuant to Article 2 sub-article (2) and verify the amount of the bond presented.
(2) The head of a customs and excise office shall pass on the said application for an objection to the Director General of Customs and Excise within a maximurr of 3 (three) days as from the receipt of the documents of the objection in complete and correct order as meant in Article 2 sub-article (2), using the form as stipulated in Attachment II.
(1) Director General of Customs and Excise must give his decision within a maximum of 60 (sixty) days as from the date of the receipt of the documents of the objection in complete and correct order as meant in Article 2 sub-article (2) by the head of a customs and excise office.
(2) Prior to the issuance the decision as meant in sub-article (1), the party filing an objection may convey the reason, additional explanation, or other supporting evidences in writing to the Director General of Customs and Excise.
(3) If necessary, the Director General of Customs and Excise may request from the party filing the objection or other relevant parties other evidences and/or data needed to decide upon the objection.
(4) Within a period of 30 (thirty) days as from the date when the documents of the objection are received in complete and correct order as meant in Article 2 sub-article (2) by the head of a customs and excise office, the said evidences and/or data have not been supplied by the party filing the objection or by other relevant parties, the Director General of Customs and Excise shall decide upon the objection on the basis of the existing data.
(5) A decision on the objection may be in the form of accepting fully or partially, rejecting, augmenting or decreasing the amount of the import duties, excise, administrative sanctions and/ or taxes in the framework of import which must be settled.
(6) If up to a deadline of 60 (sixty) days as meant in sub-article (1) the Director General of Customs and Excise still has not issued a decision, the objection shall be considered as having been accepted and the guarantee shall be returned;
(7) The party filing an objection shall be obligated to enquire in writing from the Director General of Customs and excise if a decision on the objection has not been received up to 70 (seventy) days as from the receipt of the documents of the file in complete and correct order by the head of a customs and excise office as meant in Article 2 sub-article (2).
(8) The Director General shall be obligated to give a written explanation on the settlement of the objection concerned.
(9) The decision as meant in sub-article (5) shall not be a decision which may be used as a reference for further importing.
A person having an objection to the decision of the Director General of Customs and Excise as meant in Article 5 may file an appeal only to the Agency for the Settlement of Tax Disputes within a period of 60 (sixty) days as from the date of the decision as meant in Article 5 sub-article (11, pursuant to the prevailing provision.
With the enforcement of this decree, Decree of the Minister of Finance No.458/KMK.05/1997 shall be declared null and void.
This decree shall take effect as from the date of stipulation.
For public cognizance, this decree shall be announced by publishing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On July 9, 1999
Minister of Finance,
sgd.
Bambang Subianto