That in order to execute the provisions in Article 3 paragraph (13) and Article 11 paragraph (10) of Regulation of Minister of Finance No. 47/PMK.04/2007 concerning Exemption from Excise, it is necessary to stipulate a requlation of the Director General of Customs and Excise regarding Procedures for Mixing and Destroying Ethyl Alcohol Exempt from Excise.
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-14/BC/2007 CONCERNING PROCEDURES FOR MIXING AND DESTROYING ETHYL ALCOHOL EXEMPT FROM EXCISE
In this Regulation, the meaning of:
(1) Mixing of used ethyl alcohol as raw or auxiliary material in producing end-products categorized goods exempt from excise is conducted by mingling ethyl alcohol with mixer materials so as to become unfit for drinking.
(2) Mixing of ethyl alcohol as referred in paragraph 1 is conducted as follows:
(3) Manufacturer, Entrepreneur of Special Repository of mixing, or Importer of ethyl alcohol as referred in paragraph 2 is obliged to conduct expressly dissociation with clear boundaries of tank/place and room for the keeping of ethyl alcohol which has not yet been mixed with grain ethyl which has been mixed with materials of mixer.
(4) Manufacturer or Entrepreneur of Special Depository of mixing of ethyl alcohol as referred in paragraph 2 letter a, shall to have laboratory room along with adequate equipment.
(1) The mixing of ethyl alcohol as referred in Article 2 paragraph 1, is conducted by using materials which is type of mixing is matching with the one which is specified in Enclosure I this Director General Regulation.
(2) Type of mixing materials are adapted to the end products, which will be produced.
(3) Mixing Materials are provided by Manufacturer, Entrepreneur of Special storage of mixing, or Importer of ethyl alcohol.
(1) To conduct the mixing as referred to Article 3 paragraph 1 Manufacturer, Special Depository of mixing or Importer of ethyl alcohol is obliged to advise in writing to Chief Service regarding time of mixing execution.
(2) Pursuant to the written notice as referred in paragraph 1 Chief and Head Service assigns Functionary of Customs and Excise to conduct the observation of mixing execution.
(3) Execution of mixing as referred in paragraph 2 shall be made the Minutes of Mixing of Ethyl alcohol by using format of BACK-7 as specified in Enclosure IV this Regulation of Director General.
(4) Treasurer registers in:
(5) Manufacturer, Entrepreneur of Special Depository of mixing, Importer of ethyl alcohol is obliged to carry out Supply Book of Ethyl alcohol which have been mingled (BCK-14) as specified in Enclosure VI this Director General Regulation.
(1) Ethyl alcohol as referred in Article 2 paragraph 1 which is its mixing not appropriate with rule as specified in Enclosure I this Director General Regulation, is obliged to pay its Excise.
(2) Ethyl alcohol which have been mingled as referred in Article 3 paragraph 1, if re-refined (redestilasi) or dissociated its material, either entirely and also some of is obliged to pay its Excise and imposed sanction as according to law and regulation in Excise area.
Expenditure of ethyl alcohol which has been mingled as referred in Article 3 paragraph 1 from Factory, Special Depository of mixing, or Customs Office Area is conducted by raising notification to Chief of Service Office in observing by using protector document of CK-10 or of CK-11.
Chief of Service Office is obliged to submit monthly report regarding expenditure and mixing of standard of ethyl alcohol upon which or benefactor materials in making of Goods End Result which are not such Goods of Imposed Excise to Director of Excise and Regional Chief at least on 10 next months by using format of LACK-10 as specified in Enclosure VII this Director General Regulation.
(1) Destruction of ethyl alcohol becomes burnt spirit (spirit rand) is exempt from excise which is conducted destructively of ethyl alcohol with destructed materials so that shall not to be drunk.
(2) Act of Damaging of ethyl alcohol is referred is paragraph 1 is conducted in Factory, Depository, or Special Depository of mixing.
(3) Manufacturer, Depository or Special Depository of mixing which is destructed ethyl alcohol as referred in paragraph 2, is obliged to conduct dissociation expressly with clear boundaries of place/tank and room form the keeping of ethyl alcohol which has not yet been destroyed with ethyl alcohol which has been destroyed with destructed materials.
(4) To conduct act of damaging as referred in paragraph 1, Manufacturer, Entrepreneur of Depository, or Entrepreneur of Special Depository of mixing apply to Chief of Service Office to observe by using format of PMCK-4 with carbon copy to Director of Excise and Chief of Regional Office.
(5) In the case of application as referred in paragraph 4 has been fulfilled the provision as referred in Enclosure II this Regulation of Director General, Chief of Service Office gives the approval in writing.
(6) On approval as referred in paragraph 5, Chief of Service Office immediately going on to a Treasurer and appoint Functionary of Customs and Excise to conduct the inspection and observation of execution of act of damaging of ethyl alcohol becomes Burned Spirit (Brand Spirit).
(7) In the case of application as referred in paragraph 4 do not fulfill the criteria as referred in Enclosure II, Chief of Service Office submits deduction letter enclosed with the clear reason.
(8) Approval letter as referred in paragraph 5 and deduction letter as referred in paragraph 7, is submitted to Applicant with carbon copy to Director of Excise and Head of Regional Office.
(1) Execution of act of damaging of ethyl alcohol becomes burned spirit (spirit brand) as referred in Article 8 paragraph 6, is conducted by using destructive materials which is matching with the one which is specified in Enclosure II this Director General Regulation.
(2) Destructive materials are provided by Manufacturer, Entrepreneur of Depository, or Entrepreneur of Special Depository of mixing.
(3) Execution of act of damaging of ethyl alcohol as referred in paragraph 1 is conducted under observation of Functionary of Customs and Excise and made the Minutes of act of damaging of Ethyl alcohol according with example format of BACK-6.
(4) Treasurer registers in:
(5) Manufacturer, Entrepreneur of Depository or Entrepreneur of Special Depository of mixing is obliged to carry out Book of Supply of Ethyl alcohol Which Have Been Destroyed (Spirit of Brand) BCK-11.
Expenditure of ethyl alcohol which has been destroyed as referred in Article 9 paragraph 1 from Factory, Depository, or Special Depository of mixing is conducted by raising notification to Chief of Service Office which is observing by using protector document of CK-12.
(1) Result of such act of damaging as referred in Article 9 paragraph 1 which is its execution not appropriate with act of damaging procedures as specified in Enclosure II, considered to be Goods of Imposed Excise which has not yet been destroyed and is obliged to pay its Excise.
(2) Ethyl alcohol which has been damaged into burned spirit if re-refined or dissociated its destructive materials, either entirely or some of considered to be Goods of Imposed Excise which is obliged to pay its Excise and imposed sanction as according to law and regulation in Excise area.
Chief of Service Office is obliged to submit monthly report regarding act of damaging of ethyl alcohol become burned spirit (spirit brand) and its expenditure to Director of Excise with carbon copy to Head of Regional Office at least on date 10 of next months by using format of LACK-7.
(1) Mixing of ethyl alcohol which is used raw or auxiliary material is making bio fuel exempt from excise is conducted by mingling ethyl alcohol with Fuel Mineral.
(2) Execution of mixing of ethyl alcohol as referred in paragraph 1 is conducted as follows:
(3) Manufacturer or Importer of ethyl alcohol which is mixing ethyl alcohol as referred in paragraph 2, is obliged to conduct expressly dissociation with clear boundaries of place/tank and room for the keeping of ethyl alcohol which has not yet been mixed with ethyl alcohol which has been mixed with materials of mixer.
(4) Manufacturer of ethyl alcohol as referred in paragraph 2 letter a, shall have laboratory room along with adequate equipment.
(1) Execution of mixing of ethyl alcohol as referred in Article 13 paragraph 1, is conducted by using materials type of mixer which is matching with the one which is specified in Enclosure III this Director General Regulation.
(2) Materials of mixer is provided by Manufacturer or Importer of ethyl alcohol.
(1) To conduct the mixing as referred in Article 14 paragraph 1 Manufacturer or Importer of ethyl alcohol is obliged to advise in writing to Chief of Service Office regarding time execution of mixing.
(2) Pursuant to the written notice as referred in paragraph 1 Chief of Service Office assigns Functionary of Customs and Excise to conduct the observation of execution of mixing.
(3) Execution of mixing as referred in paragraph 2 is made the Minutes of Mixing of Ethyl alcohol by using formant of BACK-7 as specified in Enclosure IV this Director General Regulation.
(4) Treasurer registers in:
(5) Manufacturer or Importer of ethyl alcohol is obliged to carry out Book of Supply of Ethyl alcohol Which Has Been Mingled (BCK-14) as specified in Enclosure VI this Director General Regulation.
Release of ethyl alcohol which has been mingled, as referred in Article 14 paragraph 1 from Factory is conducted by raising notification to Chief of Service Office who is observing by using protector document of CK-10 or CK-11.
(1) Ethyl alcohol as referred in Article 13 paragraph 1 which is its mixing not appropriate with rule as specified in Enclosure III this Director General Regulation, is obliged to pay its Excise.
(2) Ethyl alcohol which have been mingled as referred in Article 14 paragraph 1, if re-refined (re-distillation) or dissociated its materials either entirely and also some of, is obliged to pay its Excise and imposed sanction as according to law and regulation in Excise affair.
Chief of Service Office is obliged to submit monthly report regarding mixing of ethyl alcohol becomes raw material or benefactor materials in making of Fuel Mineral and its expenditure to Director of Excise with carbon copy to Chief of Regional Office at least on date 10 next month by using format of LACK-10 as specified in Enclosure VII this Director General Regulation.
Procedures for releasing ethyl alcohol which has been mingled and burned spirit (spirit brand) from Factory, Depository, Special Depository of mixing, or Customs Office Area, is obliged to conduct pursuant to law and regulation in Excise affair.
(1) Chief of Service Office shall take materials sample of mixer, destructive materials, result of mixing, and fair act of damaging result in normal value for the examination of materials of the truth of mixing procedures or act of damaging.
(2) Examination of sample as referred in paragraph 1 is conducted in laboratory which is appointed by Chief of Service Office
(3) Chief of Service Office keeps sample and laboratory result within at least one year.
To Factory, Depository, Special Depository of mixing, or place of Importer effort of ethyl alcohol at any times shall be conducted audit or inspected by functionary of Customs and Excise.
Following the enforcement of this regulation, Decision of the Director General of Customs and Excise No. KEP-11/BC/1996 concerning Procedures for Distillation of Ethyl Alcohol to Become Burnt Spirit (Brand Spirit) and No. KEP-5/BC/199 concerning Mixing of Ethyl Alcohol To Be Used As Raw And Auxiliary Materials In Making End Products which are categorized non-excisable goods and other legislation of the Director General of Customs and Excise as long as they are related to the mixing of ethyl alcohol are revoked and declared null and void.
This Director General Regulation shall come into force on June 1, 2007.
For public cognizance, commanding announcement of this Director General Regulation by placing it in Official Gazette of the Republic of Indonesia.
stipulated in Jakarta
On May 31, 2007
THE DIRECTOR GENERAL
Sgd,
ANWAR SUPRIYADI
NIP 120050332
Attachment to REGULATION OF THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE
No. P-14/BC/2007