REGULATION OF THE MINISTER OF FINANCE
NO. 112/PMK.04/2006

CONCERNING
PROVISION AND DESIGN OF EXCISE TAPE OF IMPORTED ETHYL ALCOHOLIC DRINK

THE MINISTER OF FINANCE OF REPUBLIC OF INDONESIA,

Considering:

• a. that based on Article 7 paragraph (4) of Law no. 11/1995 on Excise, excise tape is provided by the minister of Finance:
• b. that in the framework of enhancing supervision and security of the state revenue, it is deemed necessary to re-regulate provisions on provision and design of excise tape of imported ethyl-alcoholic drink;
• c. that based on the considerations as intended in sub-paragraphs a and b, it is necessary to stipulate a regulation of the minister of finance on provision and design of excise tape of imported ethyl-alcoholic drink;

In view of:

• 1. Law No. 10/1995 on Customs affairs (statute book of 1995 No. 75, supplement to statute book No. 3612);
• 2. Law No. 11/1995 on Excise (statute book of 1995 No. 71, Supplement to Statute Book No. 3613);
• 3. Presidential Decree No. 20/P/2005;
• 4. Decree of the Minister of finance No. 240/KMK.05/1996 on Settlement Excise as has already been amended the latest by decree of the Minster of Finance No. 105/KMK.05/1997;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE ON PROVISION AND DESIGN OF EXCISE TAPE OF IMPORTED ETHYL ALCOHOLIC DRINK

Article 1

(1) Excise tapes of imported ethyl Alcoholic Drink (MME) shall be provided by the Directorate General of customs and Excise.

(2) The excise tapes of imported MMEA only can be ordered by importers of ethyl alcoholic drink.

(3) The excise tapes of imported MMEA shall be ordered through customs and Excise service Offices overseeing the importing places.

Article 2

The excise tapes of imported MMEA shall be provided in three series, namely series I, I, and III.

Article 3

Every piece of the excise tapes of imported MMEA as described in Article 2 shall mention at least elements of MMEA contained in package, namely content of ethyl alcohol, volume/ content per package, tariff of excise, category and fiscal year.

Article 4

Further provisions on provision and design of excise tapes of imported MMEA, covering, among others, size, color, paper, printout and security substance in excise tapes of imported MMEA for the respective series of excise tapes shall be regulated by a regulation of the Director general of customs and excise.

Article 5

With the enforcement of this regulation, decree of the Minister of Finance No. 47/KMK.05/2001 on provision and design of excise Tape of Imported Ethyl Alcoholic Drink shall be revoked and declared null and void.

Article 6

The regulation shall come into force as from January 1, 2007.

For public cognizance, the regulation shall be published in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On November 27, 2006
THE MINISTER OF FINANCE
Signed
SRI MULYANI INDRAWATI