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DECREE OF MINISTER OF FINANCE
No.84/KMK.04/2003

ON
PROCEDURES FOR PAYMENT AND REMITTANCE OF STATE REVENUES IN THE FRAMEWORK
OF IMPORT AND STATE REVENUES FOR LOCALLY- PRODUCED EXCISABLE GOODS

MINISTER OF FINANCE,

Considering :

• a. that in the framework of reforming of the Indonesian customs system for implementing Law No.10/1995 on custom and Law No.11/1995 on excise more effectively and efficiently, it is necessary to re-stipulate procedure for payment and remittance of state revenues in the framework of import and state revenues from locally-produced excisable good;
• b. that based on the consideration set forth in paragraph a above, it is necessary to stipulate a decree of Minister of Finance on procedures for payment, and remittance of state revenues in the framework of import and state revenues from locally produced excisable good;

In view of :

• 1. The Indonesian Treasury Law (Indische Comptabiliteitswet) (Statute Book of 1925 No.443), which has been amended several times and latest by Law No.9/1968 (Statute Book of 1968 No.53, Supplement to Statute Book No.2860);
• 2. Law No.6/1983 on Taxation General Provisions and Procedures (Statute Book of 1983 No.49, Supplement to Statute Book No.3262) as amended several times and latest by Law No.16/2000 (Statute Book of 2000 No.126, Supplement to Statute Book No.3984);
• 3. Law No.7/1983 on Income Tax (Statute Book of 1983 No.50, Supplement to Statute Book No.3263) as amended several times and latest by Law No.17/2000 (Statute Book of 2000 No.127, Supplement to Statute Book No.3985) (Statute Book of 1997 No.43, Supplement to Statute Book No.3687);
• 4. Law No.8/1983 on Value Added Tax on Goods & Services and Sales Tax on Luxury Goods (Statute Book of 1983 No.51, Supplement to Statute Book No.3264) as amended several times and latest by Law No.18/2000 (Statute Book of 2000 No.128, Supplement to Statute Book No.3986);
• 5. Law No.10/1995 on Customs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612);
• 6. Law No.11/1995 on Excise (Statute Book of 1995 No.76, Supplement to Statute Book No.3613);
• 7. Law No.20/1997 on Non-Tax State Revenues (Statute Book of 1997 No.68, Supplement to Statute Book No.3687);
• 8. Presidential Decree No.42/2002 on Guidance for realisation of the State Budget of Revenues and Expenditure (Statute Book of 2002 No.73, Supplement to Statute Book No.4212);
• 9. Decree of Minister of Finance No.5/KMKI.01/1993 on Appointment of Bank as Perception Bank in the Framework of Management of State Revenues as amended several times and latest by Decree of Minister of Finance No.455/KMK.04/2002;
• 10. Decree of Minister of Finance No.490/KMK.05/1996 on Procedures for Import of Goods belonging passengers, crew of transportation facilities, Border Crossers, Postal Delivery, and Delivery Through Courier Service Companies;
• 11. Decree of Minister of Finance No.62/KMK.03/2002 on the Basis for Calculation, Collection, and Remittance of Value Added Tax on Delivery of Tobacco Products;
• 12. Decree of Minister of Finance No.453/KMK.04/2002 on customs procedures in the import field.

DECIDES :

To stipulate:

THE DECREE OF MINISTER OF FINANCE ON PROCEDURE FOR PAYMENT AND REMITTANCE OF STATE REVENUFS IN THE FRAMEWORK OF IMPORT AND STATE REVENUES FOR LOCALLY-PRODUCED EXCISABLE GOODS.

CHAPTER 1
GENERAL PROVISIONS

Article 1

In this decree, the meaning of:

• 1. BPPCP is Custom, Excise, and Tax i'aym1ot Letter in the framework of Import.
• 2. SSCP is Excise Payment Letter of locally-produced excisable goods and Value Added Tax on tobacco products produced locally.
• 3. BPPCP is customs, excise, and tax payment form in the framework of import.

Article 2

(1) State revenues in the framework of import include import duty, import duty resulting from granted SPM, administrative sanction, other customs revenues, excise, other excise revenues, service fee, Income Tax Article 22 on import, value added tax on import, and sales tax on import of luxury goods.

(2) State revenues from locally-produced excisable goods include excise on tobacco products, excise on ethyl alcohol, excise on ethyl alcohol-containing drinks, administrative sanction, other revenues from excise, fee for Services rendered, and value added tax on tobacco products produced locally.

(3) Other customs revenues include interest and warrant cost.

(4) Other excise revenues include interest, warrant fee, compensation for printing excise supervision identity.

CHAPTER II
STATE REVENUES IN THE FRAMEWORK OF IMPORT

Article 3

(1) Payment of state revenues in the framework of import shall be deposited in the state treasury through a perception foreign exchange bank in the city/work area of Excise and Duty Service Office (KPBC) where duty obligations are fulfilled by:

• a. On-line service, for KPBC having electronic customs data exchange (PDE);
• b. Manually, for KPBC not having PDE.

(2) The procedure for payment and deposit as set forth in paragraph (1) is as specified in Appendix I to this decree.

Article 4

(1) Excluded from the provisions of Article 3 is payment and remittance of state revenues in the framework of import, which can be done through:

• a. KPBC, in the event:
• 1. There is no perception foreign exchange bank in the city/work area of KPBC where duty obligations are fulfilled; or
• 2. Import of passenger goods, transportation facility crews, or border crossers.
• b. PT Pos Indonesia, for goods delivered by mail.

(2) The procedure for payment and remittance as set forth in paragraph (1) clause a is as set forth in Attachment II of this decree.

(3) The procedure for payment and remittance as set forth in paragraph (1) clause b is as set forth in Attachment III to this decree.

Article 5

(1) The state revenues in the framework of import shall be depisted by using SSPCP form.

(2) The form and content of SSPCP are as set forth in Attachment IV to this decree.

Article 6

(1) The payment of state revenues in the framework of import, which is made with the KPBC, shall be given a receipt in the form of BPPCP.

(2) The form and content of BPPCP are as specified in Attachment V to this decree.

Article 7

(1) State revenues in the framework of import, which are received by KPBC shall be deposited with the state treasury through a perception foreign exchange bank in the city/work area of KPBC.

(2) In the event that there is no perception foreign exchange bank, deposit as set forth in paragraph (1), the remittance can be done through a perception bank in the city/work area of KPBC.

(3) In the event that there is no perception foreign exchange bank and perception bank, the remittance as set forth in paragraph (1) can be made through PT Pos Indonesia in the city/work area of KPBC.

CHAPTER II
STATE REVENUES FROM LOCALLY-PRODUCED EXCISABLE GOODS

Article 8

(1) Payment of state revenues from locally-produced excisable goods shall be deposited with the state treasury through the perception bank in the city/work area of KPBC where excise obligations are fulfilled.

(2) In the event that there is no perception bank in the city/work area of KPBC, payment and deposit as set forth in paragraph (1) may be made through PT Pos Indonesia in the city/work area of KPBC where excise obligations are fulfilled.

(3) The procedure of payment and deposit as set forth in paragraph (1) and (2) is as set forth in Attachment VI to this decree.

Article 9

Payment and remittance of value added tax on tobacco products produced locally shall be made upon payment and deposit of excise on tobacco products.

Article 10

(1) Remittance of state revenues on excise- imposed goods produced locally shall be made using SSCP form.

(2) The form and content of SSCP are as specified in Attachment VII to this decree.

CHAPTER IV
OBLIGATIONS

Article 11

The perception foreign exchange bank, perception bank, customs and excise service office, or PT Pos Indonesia receiving payment or state revenues in the framework of import or state revenues excise-imposed goods produced locally must:

• a. Evaluate the completeness and originality of the content of SSPCP or SSCP form; and
• b. Reconcile results of calculation of state revenues in the framework of import or state revenues on excise imposed goods produced locally with the document, which is used as basis for payment deposit.

CHAPTER V
CLOSING

Article 12

The clauses required in the framework of enforcement of this decree will be further stipulated by the Director General of Customs and Excise, Director General of Budgetary Affairs, Director General of Tax, Director General c' Post and Telecommunications, and Batik Indonesia Director; either individually or jointly according to their respective duties.

Article 13

With the enforcement of this decree:

• 1. Decree of f4inister of Finance No.232/KMK.05/1996 on Procedure of Payment and Remittance of Import Excise, Administrative Sanctions, Interest, and Tax in the Framework of Import and its technical directives;
• 2. Decree of minister of Finance No.282/KMK.05/1996 on Procedure of Payment and Remittance of Excise, Administrative Sanctions, and Interest on Excisable Goods and Value Added Tax on Tobacco Products Produced Locally and its technical directives; and
• 3. Other regulations setting forth about payment and remittance of state revenues in the framework of import and state revenues on excise-imposed goods produced locally as long as they regard with form of document of payment and remittance, which is in violation with this decree shall be declared in applicable.

Article 14

(1) This decree comes into full force and effect from April 1, 2003

(2) For public cognizance, this decree shall be announced by placing in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On March 7, 2003

MINISTER OF FINANCE,
sgd
BOEDIONO