REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-23/BC/2006

CONCERNING
DESIGN AND COLORS OF EXCISE TAPES OF IMPORTED ETHYL ALCOHOLIC DRINK

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE

Considering:

That in order to implement the provision in article 4 of regulation of the Minister of Finance No. 112/PMK.04/2006 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 design and colors of Excise tapes of imported ethyl alcoholic drink;

In view of:

• 1. Law No. 10/1995 on customs (statue book of 1995 No. 75, supplement of statue book No. 3612) as had already been amended by law No. 17/2006 concerning the amendment to law No. 10/1995 on customs (statue book of 2006 No. 93, supplement of statue book No. 4661);
• 2. Law No. 11/1995 on Excise (statue book of 1995 No. 76, supplement of statue book No. 3613);
• 3. Decree of the Minister of Finance No. 240/KMK.05/1996 on settlement of Excise as had already been amended by decree of the Minister of Finance No. 105/KMK.05/1997;
• 4. 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 stipulate:

THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON DESIGN AND COLORS OF EXCISE TAPES OF IMPORTED ETHYL ALCOHOLIC DRINK.

Article 1

Excise tapes of imported ethyl alcoholic drink shall be provided in the form of sheet consisting of series I, II and III.

Article 2

(1) Every sheet of Excise tapes of imported ethyl alcoholic drink belonging to series I as described in article 1 shall consist of 60 pieces.

(2) Every piece of Excise tape of series I as described in paragraph (1) shall have a size of 1.9 cm x 7.2 cm.

Article 3

(1) Every sheet of Excise tapes of imported ethyl alcoholic drink belonging to series II as described in article 1 shall consist of 75 pieces.

(2) Every piece of Excise tape of series II as described in paragraph (1) shall have a size of 1.9 cm x 5.6 cm.

Article 4

(1) Every sheet of Excise tapes of imported ethyl alcoholic drink belonging to series III as described in article 1 shall consist of 105 pieces.

(2) Every piece of Excise tape of series II as described in paragraph (1) shall have a size of 1.9 cm x 4 cm.

Article 5

Design of every piece of Excise tape of imported MMEA belonging to series I, II and III shall contain at least:

• a. text "REPUBLIC INDONESIA" in color black;
• b. text "CUKAI MMEA IMPOR";
• c. text "BEA CUKAI BEA CUKAI";
• d. text "BCBC";
• e. category;
• f. content;
• g. tariff of Excise;
• h. volume/content of package;
• i. figure of fiscal year.

Article 6

(1) The Excise tapes of imported ethyl alcoholic drink shall be provided in five kinds of color.

(2) Each color of the Excise tapes as described in paragraph (1) shall be used on the basis of category of tariff of Excise.

Article 7

The colors of Excise tapes of imported ethyl alcoholic drink as described in Article 6 shall be stipulated as follows:

• a. Bright green, category A1;
• b. Bright blue, category A2;
• c. Bright yellow, category B1;
• d. Bright orange, category B2;
• e. Bright red, category C.

Article 8

With the enforcement of this regulation, decree of the Director General of Customs and Excise No. KEP-09/BC/2001 on provision and colors of Excise of imported ethyl alcoholic drink shall be revoked and declared null and void.

Article 9

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

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