REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-22/BC/2006

CONCERNING
PROVISION AND PROCEDURES FOR ORDERING EXCISE TAPES OF IMPORTED ETHYL ALCOHOLIC DRINK

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE

Attachment

Considering:

That in order to implement the provision in article 4 of Regulation of The Minister of Finance No. 112/PMK.04/2005 on Provision and Design of excise Tapes of Imported Ethyl Alcoholic Drink, it is necessary to stipulate a Regulation of the Director General of Customs and Excise on Provision and Procedures for Ordering Excise Tapes of Ethyl Alcoholic Drink;

In view of:

• 1. Law No. 10/1995 on customs (statue book of 1995 No. 75, supplement to statue book No. 3612) as has already been amended by law No. 17/2006 (statue book of 2006 No. 93, supplement to statue book No. 4661);
• 2. Law No. 11/1995 on Excise (statue book of 1995 No. 76, supplement to statue book No. 3613);
• 3. Decree of the minister of finance No. 240/KMK.05/1996 on settlement of excise as has already been amended by decree of the minister of finance No. 105/KMK.05/1997;
• 4. Decree of the minister of finance No. 466/KMK.01/2006 on organization and working arrangement of the ministry of finance;
• 5. Regulation of the minister of finance No. 112/PMK.04/2006 on provision and design of excise tapes of imported ethyl alcoholic drink;

HAS DECIDED:

To stipulated:

THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON PROVISION AND PROCEDURES FOR ORDERING EXCISE TAPES OF IMPORTED ETHYL ALCOHOLIC DRINK

Article 1

Referred to in this regulation as ;

• 1. Application for provision of excise tapes of imported ethyl alcoholic drink (P3CM) shall be a document used by entrepreneurs for submitting application for provision/printing of excise tapes before submitting CK-1A.
• 2. Importers shall be the appointed importers of imported ethyl alcoholic drink/their proxies in accordance with the provision in force.
• 3. Service officer shall be customs and excise service offices overseeing importing places of imported ethyl alcoholic drink.

Article 2

(1) Excise tapes of import ethyl alcoholic drink (MMEA) shall be provided by the directorate of excise.

(2) Provision of the excise tapes as intendedintended in paragraph (1) can be done on the basis of application from importers by using P3CM through service officers.

(3) In the framework of providing the excise tapes as intendedintended in paragraph (1), the directorate of excise can procure excise tapes of imported MMEA stored at warehouse of excise tapes of the head office of the directorate general of customs and excise.

(4) P3CM as intended in paragraph (2) shall use the format as stipulate in attachment I to this regulation.

Article 3

(1) Excise tapes of imported MMEA only can be ordered by importers submitting CK-1A through Service Officers.

(2) Procedures for ordering excise tapes of imported MMEA as intended in paragraph (1) shall be regulated as stipulated in attachment II to this regulation.

Article 4

(1) At the end of fiscal year, importers who had already submited the P3CM, which are not settled wholly by CK-1A, shall be subjected to substitution cost amounting to Rp 250 per piece.

(2) The substitution cost as intended in paragraph (1) shall not be imposed in the case of tariff of excise changing because of government policy or audit finding.

(3) Heads of service offices shall impose the substitution cost as intended in paragraph (1) by using notification about imposition of substitution cost (SPPBP) to importers.

(4) SPPBP as intended in paragraph (3) shall use the format as contained in attachment III to this regulation.

Article 5

(1) The substitution cost as intended in article 4 paragraph (1) shall be settled in not later than 30 (thirty) days as from the date of receipt of SPPBP.

(2) The payment of the substitution cost as intended in paragraph (1) shall be proven by using payment form of customs, excise and taxes in the framework of import (SPPCP) as other excise revenue with code of budgetary revenue item (MAP) 0169.

(3) In the case of the substitution cost being not settled in the period as intended in paragraph (1), next CK-1A shall not be served.

Article 6

In the case of stock of excise tapes of imported MMEA containing excess not settled wholly by CK-1A at the end of fiscal year, the excise shall be destroyed in accordance with procedures for deprecation in force.

Article 7

The regulation shall come into force as from the date of stipulation.

For public notice, the regulation shall be published in state gazette of the republic of Indonesia.

Stipulated in Jakarta
On December 26, 2006
THE DIRECTOR GENERAL
Signed
ANWAR SUPRIJADI
NIP 120050332

Attachment to REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-22/BC/2006