MINISTER OF FINANCE REGULATION
NO. 48/PMK.04/2007

CONCERNING
CODE NUMBERS OF EXCISABLE GOODS ENTRERENEURS FOR MANUFACTURERS OF ETHYL ALCOHOL AND ORGANIZERS OF DEPOSITORIES

THE MINISTER OF FINANCE,

Considering:

• a. that in the framework of implementing the provision of Article 12 of Government Regulation No. 5/1997 concerning Supervision Over Excisable Goods and in order to enhance service in the registration of Code Number of Excisable Goods Entrepreneurs of Manufacturers of Ethyl Alcohol and Organizers of Depositories, it is deemed necessary to re-regulate provisions on Code Number of Excisable Goods Entrepreneurs of Manufacturers of Ethyl Alcohol and Organizers of Depositories;
• b. that based on the considerations as described in a above, it is necessary to stipulate a regulation of the Minister of Finance on Code Number of Excisable Goods Entrepreneurs of Manufacturers of Ethyl Alcohol and Organizers of Depositories;

In view of:

• 1. Law No. 10/1995 concerning Customs Affair (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612) as already amended by Law No. 17/2006 (Statute Book of 2006 No. 93, Supplement to Statute Book No. 4661);
• 2. Law No. 11/1995 concerning Excise (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);
• 3. Government Regulation No. 5/1997 concerning Supervision Over Excisable Goods (Statute Book of 1997 No. 8, Supplement to Statute Book No. 3669);
• 4. Presidential Decree No. 20/P/2005.

Observing:

Presidential Instruction No. 3/2006 on Package Investment Climate Improvement Policies;

HAS DECIDED:

To stipulate:

MINISTER OF FINANCE REGULATION No. 48/PMK.04/2007 CONCERNING CODE NUMBERS OF EXCISABLE GOODS ENTRERENEURS FOR MANUFACTURERS OF ETHYL ALCOHOL AND ORGANIZERS OF DEPOSITORIES

CHAPTER I
GENERAL PROVISION

Article 1

Referred to in this regulation as:

• 1. Factories shall be certain places including building, compounds and squares being part thereof, used for producing excisable goods and/or packing excisable goods in pack put up for retail sales.
• 2. Ethyl Alcohol Factories shall be certain places including building, compounds and squares being part thereof, used for producing ethyl alcohol.
• 3. Depositories shall be places, buildings and/or squares being not part of factories, used for storing excisable good in the form of ethyl alcohol still indebted to excise for the need of distribute, sales and export.
• 4. Special Mixing Depositories shall be places, building and/or squares being not part of factories, used for storing excisable goods in the form of ethyl alcohol still indebted to excise, which must be mixed by certain mixing agents thus being not fit for consumption or stil suitable to raw material or auxiliary material in the production of end products being excisable goods, for the need of distribution, sales or export.
• 5. Integrated production shall be a series of production process executed in ethyl alcohol factories, starting from the production of ethyl alcohol as raw material to the production of end products being not excisable goods.
• 6. Code Numbers of Excisable Goods Entrepreneurs, hereinafter abbreviated to BPPBKC shall be numbers being supervision identity granted to manufacturers, organizers of depositories and importers of excisable goods.
• 7. Day shall be working day.
• 8. Director General shall be the Director General of Customs and Excise.
• 9. Regional Offices shall be Regional Offices of the Directorate General of Customs and Excise.
• 10. Service Office shall be Customs and Excise Service Offices overseeing manufacturers of ethyl alcohol and organizers of depositories.

Article 2

In interest of supervision over excisable goods and state revenue, manufacturers of ethyl alcohol, organizers of depositories or organizers of special mixing depositories already securing license from the institution in charge of industrial and/or trading affairs shall have NPPBKC.

CHAPTER II
PHYSICAL, ADMINISTRATIVE AND OTHER REQUIREMENTS

Part One
Physical Requirement

Article 3

Location/building of ethyl alcohol factories and depositories shall meet the following physical requirements:

• 1. In case of ethyl alcohol factories:
• a. being prohibited from having direct contact with depositories or other factories;
• b. being prohibited from having diret contact with residences or retail places of excisable goods;
• c. having direct border with public road, unless otherwise located in industrial estate.
• 2. In case of depositories:
• a. being prohibited from having direct contact with depositories or other factories;
• b. being prohibited from having diret contact with residences or retail places of excisable goods;
• c. having direct border with public road.
• 3. For special storage place of mixing :
• a. being prohibited from having direct contact with Ethyl Alcohol Plant, Storage place, or other specially mixing storage place;
• b. being prohibited from having direct contact with Retail Selling Place of Ethyl Alcohol or Drink with Ethyl Alcohol contents; and
• c. has to direct border with public road.

Article 4

Ethyl alcohol factories and depositories shall meet the physical requirements as follows:

1. In case of ethyl alcohol factories, having:

• a. land plot, building, room, place and compoind including part of ethyl alcohol factories;
• b. building, room and place used for producing ethyl alcohol;
• c. building, room, place and basin or tank or other container used for storing ethyl alcohol already produces;
• d. building, room, place, compound and tank or other container to store raw materials or auxiliary materials;
• e. building, room, place, compound and tank or other container to store end product being not excisable goods in case of factories undertaking integrated production;
• f. building, room, place, compound and tank or other container to store destroyed ethyl alcohol thus being not fit for drinking (spiritus);
• g. building, room, place, compound and tank or other container to store by products;
• h. adequate fire extinguisher;
• i. adequate room for customs and excise officials in undertaking job/supervision;
• j. fence and/or surround wall made of concrete, with the minimum height of 2 meters, being clear separator, except the front side adjusted to rule of local regional government; and
• k. name board with the size of 120 cm x 180 cm at the minimum in the front of building containing name of company and no of NPPBKC readable clearly.

2. In case of depositories and special mixing depositories, having:

• a. land plot, building and compoind including part depositories;
• b. private propriatery assets to undertake of depository business, covering warehouse, permanent storage tank of ethyl alcohol still owing excise;
• c. especially for depository, having building, room, place, compund and tank or other container to store destroyed ethyl alcohol thus being not fit for drinking (spiritus);
• d. adequate fire extinguisher;
• e. adequate room for customs and excise officials in undertaking job/supervision;
• f. fence and/or surround wall made of concrete, with the minimum height of 2 meters, being clear separator, except the front side adjusted to rule of local regional government; and
• g. name board with the size of 120 cm x 180 cm at the minimum in the front of building containing name of company and no of NPPBKC readable clearly.
• h. permanent storage tank with the lowest content capacity of 100,000 (one hundred thousand) liters of ethyl alcohol and land plot as wide as 5,000 (five thousand) square meters at the minimum, accompanied by supporting facilities in the form of pump, volume meter and thermometer, and volume table legalized by metrology service;
• i. permanent warehouse to store keep ethyl alcohol safe from fire; and
• j. Especially for special mixing depository, having equipped by laboratory room.

Article 5

Provisions on physical requirements for the established of the depositories as described in Article 3 and 4 shall also apply for the special mixing depositories and special mixing depositories destined for the export.

Part Two
Administrative Requirements

Article 6

Ethyl alcohol factories and depositories minimally shall meet the following administrative requirements:

• 1. License to Erect Building (IMB) from Local Administrator;
• 2. License based on disturbance law from Local Administrator;
• 3. Industrial Business License from the institution in charge of industrial and/or trading affairs;
• 4. Trading Business License from the institution in charge of industrial and/or trading affaires;
• 5. Especially for ethyl alcohol manufacturers, license or recommendation from the institution in charge of health affairs;
• 6. Especially for ethyl alcohol manufacturers, license or recommendation from the institution in charge of manpower affairs;
• 7. Taxpayer Number;
• 8. Certificate of Police Record from the Indonesian Police if the applicant is individual;
• 9. Identity card, if the applicant is individual;
• 10. Deed of establishment of business, if the applicant is statutory body; and
• 11. Statement of duty stamped paper with regards to the performing of corporate bookkeeping on the basis of the financial accountancy standard in force and keeping documents, books, and reports for ten years in the business place.

CHAPTER III
GRANTING, REVOCATION AND CHARGE IN NPPBKC

Part One
Granting of NPPBKC

Article 7

(1) To obtain NPPBKC as described in Article 2, applicants shall submit first applications to Heads of Service Offices for examination of physical requirements as described in Article 3 and 4.

(2) Customs and Excise officials shall undertake physical inspection and make inspection protocol on the basis of results of inspection accompanied by map of location/building.

(3) Applicants shall apply for NPPBKC to the Minister of Finance in this case Heads of Service Offices by using form PMCK-6 as stipulated in Attachment I to this regulation.

(4) The applicant as meant in paragraph (3) shall be accompanied by:

• a. the inspection protocol as meant in paragraph (2), for ethyl alcohol factories or depositories already fulfilling the physical requirements;
• b. copy of letters or licenses as described in Article 6, legalized by the related institutions.

(5) In case of the application being received completely and truthfully, the Director General of Customs and Excise or the appointed official on behalf of the Minister of Finance in not later than 30 (thirty) days as from the date of receipt of the complete and true application shall make decision on the granting of NPPBKC as ethyl alcohol manufacturers or organizers of depositories by using the format as stipulated in Attachment II to this regulation.

(6) In case of the applications being recived incomplete and untrue, the Director General of Customs and Excise or the appointed official on behalf of the Minister of Finance in not later than 30 (thirty) days as from the date of receipt of the application shall notify in writing the applicants to complete the shortcoming of requirements.

(7) In case of the applicatnts not completing the shortcoming of the requirements or improving data about application in the period as meant in paragraph (6), the Director General of Customs and Excise or the appointed official shall issue notification of rejection, containing reason for rejection.

(8) The decision as meant in paragraph (5) or notification as meant in paragaraph (7) shall be conveyed to applicat and the copy is made available to the Director General of Customs and Excise and Heads of Regional Offices.

Part Two
Revocation of NPPBKC

Article 8

(1) NPPBKC alread issued can be revoked in case of:

• a. based on application of owners of NPPBKC;
• b. not undertaking activity for one year;
• c. the requirements as described in Article 3, 4 and 6 are not fulfilled;
• d. owners of PPBK are no longer legitimate to represent statutory body or indivituals domiciled abroad;
• e. owners of NPPBCK are declared bankrupt;
• f. owner of NPPBKC are individuals, heirws do not renew NPPBKC in 12 (twelve) months as from the date when the owners of NPPBKC pass away;
• g. owner of NPPBKC are subjected to penalty on the basis of the customs law by a legally fixed court decision; and/or
• h. owner of NPPBKC produce goods other than excisable goods stipulated in NPPBKC, except ethyl alcohol factories undertaking integrated production.

(2) The provision as meant in paragraph (1) letter b shall not applin in case of:

• a. renovation;
• b. natural disaster or other condition beyond the control of entrepreneurs of exisable goods.

(3) Owner of NPPBKC encountering the condition as meant in paragraph (2) shall report to Heads of Service Office in not later than 7 (seven) days:

• a. before executing the activity as meant in paragraph (2) letter a; or
• b. after the incident as meant in paragraph (2) letter b.

Article 9

(1) Revocation of NPPBKC as described in Article 8 paragraph (1) shall be done by the Director General of Customs and Excise or the appointed official on behalf of the Minister of Finance by using the format as stipulate in Attachment III to this regulation.

(2) The decision as meant in paragraph (1) shall conveyed to owners of NPPBKC and copy is made available to the Director of Customs and Excise and Heads of Regional Offices.

Article 10

(1) In case of NPPBKC being revoked, ethyl alcohol still available in ethyl alcohol factories or depositories shall have their excise settled.

(2) To ascertain the quantity of ethyl alcohol having their excise not yet settled, heads of service office sort out ethyl alcohol still available in ethyl alcohol factories and depositories.

(3) The ethyl alcohol as meant in paragraph (2) is not later than 30 (thirty) days as from the date of receipt of decesion on revocation by owners of NPPBKC shall:

• a. have their excise settled and be released by owners of NPPBKC; or
• b. be transferred to other ethyl alcohol factories or depositories or exported.

(4) In the case of the obligation as meant in paragraph (3) being not fulfilled, the ethyl alcohol shall be destroyed by heads of service offices at expense of the owners of excisable goods.

Part Three
Change In NPPBKC

Article 11

(1) Any change in corporated name, corporate ownership, location/building of factories or depositories mentioned in NPPBKC only can be done after secring approval from the Director General of Customs and Excise or the appointed officials on behalf of the Minister of Finance.

(2) Manufacturers of ethyl alcohol or organizers of depositories changin in corporate name, corporate ownership, location/building of factories or depositories as meant in paragraph (1) shall submit application for change in NPPBKC to the Minister of Finance in this case Heads of Service Office, accompanied by evidences of documents of change in the form of:

• a. In case change in corporate name:
• 1. notary deed;
• 2. approval of deed of amendment to memorandu of association of eht company form the institution in charge of legal affairs, especially for manufacturers in the form of statutory body;
• 3. change in industrial license from the institution in charge of industrial and/or trading affairs;
• 4. change in industrial business license from the institution in charge of industrial and/or trading affairs;
• 5. change in taxpayer code number.
• b. In case change in corporate ownership:
• 1. notary deed;
• 2. approval of deed of amendment to memorandum of association of the company from the institution in charge of legal affairs, especially for manufacturers in the form of statutory body;
• 3. change in industrial license from the institution in charge of industrial and/or trading affairs;
• 4. change in industrial business license from the institution in charge of industrial and/or trading affairs;
• c. In case of change in location/building of factories or depositories:
• 1. license to build building from local administrator;
• 2. license based on disturbance law from local administrator;
• 3. change in industrial license from the institution in charge of industry and/or trading affairs;
• 4. change in industrial business license from the institution in charge of industry and/or trading affairs;
• 5. the amendment of Tax Registration Number.

(3) In case application being received completely and truthfully, the Director General of Customs and Excise or the appointed official on behalf of the Minister of Finance is not later than 15 (fifteen) days as from the receipt date of the complete and true application documents shall make decision on the change in NPPBKC as ethyl alcohol manufacturers or organizer of depositories by using the format as stipulated in Attachment IV of this Regulation.

(4) In case the application being received not completely or not true, Director General of Customs and Excise or the appointed official on behalf of the Minister of Finance in not later than 15 (fifteen) days as from the date of receipt of the application shall notify in writing the applicant to complete the shortcoming of requirements.

(5) In case the applicant not completing the shortcoming of the requirements or improving data about application in the period as meant in paragraph (4), Director General of Customs and Excise or the appointed official shall issue notification of rejection, containing reason for rejection.

(6) The decision as meant in paragraph (3) or notification as meant in paragraph (5) shall be conveyed to applicant and the copy is made available to Director General of Customs and Excise and Heads of Regional Offices.

Article 12

Ethyl alcohol, before releasing from special mixing depositories as described in Article 5 shall be mixed by the certain mixing agents as regulated in customs legislation regarding the mixing of ethyl alcohol to be used as raw materials or auxiliary materials.

CHAPTER IV
TRANSITIONAL PROVISION

Article 13

With the enforcement of this regulation:

(1) NPPBKC already having by manufacturers of ethyl alcohol and organizers of depositories before the enforecement of this regulation shall remain effective with the provision that the owners shall meet the requirements as described in Article 4 in not later than January 12, 2008.

(2) Manufacturers of ethyl alcohol or organizers of depositories not fulfilling the provision as meant in paragraph (1) shall be liable to sanction of revocation of NPPBKC.

CHAPTER V
CONCUSION

Article 14

With the enforcement of this regulation, Minister of Finance Decision No. 107/KMK.05/1997 concerning Issuance and Revocation of Code Number of Excisable Goods Entrepreneurs of Manufacturers of Ethyl Alcohol and Organizers of Depositories as already amended the lated by Minister of Finance Decision No. 02/KMK.04/2005 shall be revoke and declared null and void.

Article 15

Further provision on procedures for granting NPPBKC, revocation of NPPBKC and change in NPPBKC for Manufacturers of Ethyl Alcohol and Organizers of Depositories and special mixing depositories shall be regulated by Director General of Customs and Excise Regulation.

Article 16

This regulation shall come into effect after one month as from the date of stipulation.

For Public notice, this regulation should be published in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on May 1, 2007
MINISTER OF FINANCE
signed
SRI MULYANI INDRAWATI