REGULATION OF DIRECTORATE GENERAL OF CUSTOM AND EXCISE
No. P-20/BC/2006

CONCERNING
AMENDMENT TO DECREE OF DIRECTOR GENERAL OF CUSTOM AND EXCISE
No. KEP-27/BC/2004
ON
GUIDELINES FOR IMPLEMENTATION OF PAYMENT AND ADMINISTRATION OF NON-TAXABLE STATE REVENUES OF THE DIRECTORATE GENERAL OF CUSTOM AND EXCISE.

THE DIRECTORATE GENERAL OF CUSTOM AND EXCISE,

Considering:

a. that, pursuant to Regulation of the Minister of Finance No. 103/PMK.04/2006, import and export of goods to and from Batam, Bintan, and Karimun islands shall use Customs Manifest-single Administrative Document (PP-SAD),it is necessary to stipulate provisions regarding payment and administration of non-taxable state revenues;
b. that, the decree of the Directorate General of Custom and Excise No. KEP-27/BC/2004 had yet to rule the payment and administration of non-taxable state revenues on export manifest and Bonded Zone services;
c. that, base on the considerations as describe in paragraphs a and b above, it is necessary to stipulate Regulation of the Directorate General of Custom and Excise on Amendment to Decree of the Directorate General of Custom and Excise No. KEP-27/BC/2004 on Guidelines for Implementation of Payment and Administration of Non-Taxable State Revenues of the Directorate General of Custom and Excise;

In view of:

1. Law No. 10/1995 on Customs (statute book of 1995 No. 75, supplement to statute book No. 3612);
2. Law No. 11/1995 on Excise (statute book of 1995 No. 76, supplement to statute book No. 3613);
3. Law No. 20/1997 on Non-taxable state revenues (statute book of 1997 No. 43, supplement to statute book No. 3687);
4. Government regulation No. 22/1997 on type and payment of non-taxable state revenues (statute book of 1997 No. 57, supplement to statute book No. 3694) as has already been amended by government regulation No. 52/1998 (statute book of 1998 No. 85, supplement to statute book No. 3760);
5. Government regulation No. 73/1999 on procedure for use of Non-Taxable State Revenues originating from Certain Activities (statute book of 1999 no 136, supplement to statute book No. 3871);
6. Government regulation No. 44/2003 on Tariff on Non-Taxable State Revenues Applicable Within the Ministry of Finance (statute book of 2003 No. 95, supplement to statute book No. 4313);
7. Presidential decree No. 42/2002 on Guides to Operation of State Revenue and Expenditure Budget (statute book of 2002 No. 73, supplement to statute book No. 4212);
8. Decree of the Minister of Finance No. 101/KMK.05/1997 on Customs Manifest as had already been amended several times and latest by decree of the Minister of Finance NO. 48/PMK. 04/2005;
9. Decree of the Minister of Finance No. 9/KMK.01/2003 on Delegation of authority to echelon I and Head of Regional Office of the Directorate General of the Minister of Finance to stipulate decree of the Minister of Finance on Appointment/ dismissal of treasurer and direct Supervisor of treasurer of the Minister of Finance;
10 Decree of the Minister of Finance No. 84/KMK.04/2003 on Procedure of Payment of Non-taxable State Revenues IN the Framework of Import and State Revenues on Excisable Goods Manufactured Domestically;
11. Decree of the Minister of Finance No. 118/KMK.04/204 ON Procedure of payment of Non-taxable state revenues Applicable within the Directorate General of Custom and Excise;
12. Regulation of the Minister of Finance No. 103/PMK.04/2006 on use of customs Manifest-Single Administrative document in Batam, Bintan, and Karimun Island;

HAS DECIDED:

To stipulate:

REGULATION TO DECREE OF DIRECTORATE GENERAL OF CUSTOM AND EXCISE ON AMENDMENT TO DECREE OF DIRECTOR GENERAL OF CUSTOM AND EXCISE No. KEP-27/BC/2004 ON GUIDELINES FOR IMPLEMENTATION OF PAYMENT AND ADMINISTRATION OF NON-TAXABLE STATE REVENUES OF THE DIRECTORATE GENERAL OF CUSTOM AND EXCISE

Article I

The provisions of Decree of the Directorate General of Custom and Excise No. KEP-27/BC/2004 are amended as follows:

1. two (2) paragraphs, namely paragraphs 4a and 4b, are added to article 1 so article 1 becomes as follows:

"Article 1

In regulation of Director General of Customs and Excise, the explanation are:

1. Non-taxable state revenues applicable within the Directorate General of Custom and Excise ,which is hereinafter called non-Taxable state Revenues of Custom and Excise include:

a. Non-taxable state revenues as set forth in Government Regulation No. 44/2003 ; and
b. Non-taxable state revenues collected based on other regulations, among other things;
1) sale of seized assets and inheritance;
2) Sale of houses, structures, buildings, and land;
3) Sale of motor vehicles;
4) Sale of other assets that are in excess/damaged/written off;
5) Revenue from lease of official houses;
6) Revenue from lease of structures, buildings, warehouses;
7) Revenues from services of financial institutions (jasa giro for treasurer);
8) Revenue from return of salary down payment;
9) Revenues from penalty for late settlement of government projects;
10) Revenues from penalty of/indemnity on losses suffered by the state;
11) Other revenues.

2. Treasurer is treasurer who receives non-taxable state revenues of Custom and Excise.

3. Settlement of Import Manifest Subject to payment is customs manifest that uses BC 2.0, BC 2.4, or BC 2.5 manifest subjected to import duty and/or tax in the framework of import.

4. Settlement of import manifest freed from payment is customs manifest that uses BC 2.0, BC 2.4 or BC 2.5 manifests not subjected to payment of import duty and/or tax in the framework of import.

4a. Export Manifest is customs manifest that uses BC 3.0 manifest.

4b. Customs Manifest-Single Administrative Document (PPSAD) is customs manifest used as import manifest and export manifest as set forth in Regulation of the Minister of Finance No. 103/PMK.04/2006.

5. SSB is Letter of Promise of payment from Payer to guarantee non-taxable state revenues outstanding by installed payment.

6. PSB is Statement of Promise of payment from payer to guarantee non-taxable state revenues outstanding by future payment.

7. Payer is party obligated to pay non-taxable state revenues."

2. The heading of CHAPTER III is amended to become as follows:

"CHAPTER III
SETTLEMENT OF IMPORT MANIFEST, EXPORT MANIFEST, AND MANIFESTS"

3. The provisions of article 4 are amended to become as follows:

"Article 4

(1) Services for settlement of import and export manifests by using the following customs manifest:

a. BC 2.0;
b. BC 2.3 from temporary store place/ bonded warehouse to bonded zone;
c. BC. 2.4 with purpose to be sold domestically;
d. BC 2.5 with purpose to be sold to other Indonesian customs area (DPIL);
e. BC 3.0; or
f. PP-SAD;

are subject to payment of non-taxable state revenues.

(2) In the case that the customs manifests as described in paragraph (1) constitute:

a. Settlement of Import Manifest Subject to Payment; or
b. Settlement of PP-SAD replacing customs Manifest BC 2.0 subject to payment;
Non–taxable state revenues are paid simultaneously with payment of import duty and tax in the framework of import by using SSPCP.

(3) In case that the customs manifests as described in paragraph (1) constitute:

a. Settlement of Import Manifest Freed from payment;
b. Settlement of Export Manifest BC 2.3;
c. settlement of export Manifest (BC 3.0);
d. Settlement of PP-SAD replacing Customs Manifest BC 2.0 Freed from Payment, BC 2.3, or BC 3.0;
Non-taxable state revenues shall be paid by using SSBP or BPBP."

4. Between Article 5 and Article 6, one (1) article, namely article 5a, is added and it reads as follows:

"Article 5a

payment of non-taxable state revenues for services of settlement of import manifest by using PP-SAD as described in article 4 paragraph (1) clause refer to tariff of non-taxable state revenues which is applicable to:

a. Services for settlement of import manifest, for PP-SAD that replaces customs Manifest BC 2.0;

b. Services for settlement of Bonded Zone Goods manifest, for PP-SAD that replaces Customs Manifest BC 2.3;

c. Services for settlement of export manifest, for PP-SAD that replace customs manifest BC 3.0."

Article II

This regulation comes into effect since the date it is stipulated.

For public cognizance, this Regulation is published in the Sate Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On November 30, 2006
THE DIRECTORATE GENERAL
Signed
ANWAR SUPRIJADI

REGULATION OF DIRECTORATE GENERAL OF CUSTOM AND EXCISE No. P-20/BC/2006

CONCERNING AMENDMENT TO DECREE OF DIRECTOR GENERAL OF CUSTOM AND EXCISE No. KEP-27/BC/2004 ON GUIDELINES FOR IMPLEMENTATION OF PAYMENT AND ADMINISTRATION OF NON-TAXABLE STATE REVENUES OF THE DIRECTORATE GENERAL OF CUSTOM AND EXCISE.