That in order to enhance service for business communities and efficiency of the provision of excise band, it is necessary to stipulate again a regulation of Director General of Customs and Excise regarding the Provision and Order of excise band of Tobacco Products;
THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE REGARDING PROVISION AND ORDER OF EXCISE BAND OF TOBACCO PRODUCTS
In this Regulation of the Director General of Customs and Excise, the meaning of:
1. excise band are provided by the Head Office and at Service Office.
2. excise band as intended in paragraph 1 is provided according to P3C, P3CT, DP3C, and/or DP3CT.
3. Procedure of the supply of excise band on tobacco product is executed as stipulated in Attachment I of this Regulation of Director General of Customs and Excise.
1. excise band for Entrepreneur with total of production for all kind of tobacco product in 1 (one) last year more than 100.000.000 (one million) bars and/or gram, is provided at Head Office.
2. excise band for Entrepreneur with total of production for all kind of tobacco product in 1 (one) last year up to 100.000.000 (one million) bars and/or gram, is provided at Service Office.
3. The Entrepreneur as intended in paragraph 2 on request of the related can obtain their excise band in the Head Office.
1. For the supply of excise bands, Entrepreneur obliges to submit P3C by using the format as stipulated in Attachment II of this Regulation of Director General of Customs and Excise to Head office.
2. For Entrepreneur group I, II, III, and IIIA, P3C as intended in paragraph 1 is submitted on the 1st (first) until the10th (tenth) for the necessity of the following 1 (one) month period.
3. For Entrepreneur group IIIB, P3C as intedned in paragraph 1 is submitted on the 1st (first) until the10th (tenth) for the necessity of the following 3 (three) months period..
4. Time limit of the submit of P3C as intended in paragraph 2 and 3 shall be given the excluding in case:
5. For excise band which is provided at Head Office, Head office submits P3C as intended in paragraph 1 to The Head Office on next working days after P3C is received.
6. For excise band which is provided at Service Office, Head office submits DP3C to The Head Office on next working days after P3C is receiveed.
7. DP3C as intended in paragraph 6 is using the format as stipulated in Attachment III of this Regulation of Director General of Customs and Excise.
1. In case excise band has already been provided according to P3C as intended in Article 4 is not enough, Entrepreneur shall submit P3CT to Head office and receiveed at The Head Office at least on the 20th (twentieth) on the submission month of CK-l, by using the format as stipulated in Attachment IV of this Regulation of Director General of Customs and Excise.
2. The submit of P3CT as intended in paragraph 1 is only shall be conducted 1 (one) time in period of time for 1 (one) months after the preference with the submit of P3C for kind of excise bands with specification on type of tobacco product on the same in series, color, tariff, and Sell Price of Retail (HJE).
3. Time limit of the submit of P3CT at the end of year and the approach of new policy at Excise field is received at The Head Office at least on the 10th (tenth) of the submission month of CK-1.
4. For excise band which is provided at Head Office, Head office submits P3Cf as described in paragraph 1, to The Head Office on the next working day after P3CT is receiveed.
5. For excise band which is provided at Service Office, Head office submits DP3CT to The Head Office on the next working day after P3Cf is received.
6. DP3CT as described paragraph 5 is using the format as stipulated in Attachment V of this Regulation of Director General of Customs and Excise.
1. Amount of excise bands which is proposed in P3C:
2. Amount of excise band which is submitted in P3CT mostly 50% (fifty percent) from the submit of P3C for the same period by taking into consideration the limit of production of group of factory entrepreneur.
3. The amount of P3C and P3CT thatexceeded the provision as described in paragraph 1 and 2, are submitted through Service Office to obtain the permit from Director on behalf of Director General.
4. Amount of excise band which is submitted with P3C and P3CT shall be in multiplication of 10 (ten) sheets.
1. To obtain the excise bands, Entrepreneur submits the ordered of excise band by using the ordered document of excise band (CK - 1) to Head office.
2. The ordering procedure of of excise band on tobacco product as stipulated in Attachment VI of this Regulation of Director General of Customs and Excise.
1. Following the expiration of budget year and/or the enforcement of new policy in the Excise field, on excise band of cigarette which have been provided according to P3C, DP3C, P3CT; and/or DP3CT which has not been realized with CK-l which still exist at Service Office and The Head Office is conducted the Sampling.
2. Sampling of excise bands as described in paragraph 1 is executed for maximum of 60 (sixty) days by:
3. Result of Sampling of excise band as described in paragraph 2 sub-paragraph a, is placed in Warrant of Sampling which is made doubled 2 (two) with the allocation:
4. Result on Sampling of excise band as described in paragraph 2 sub-paragraph b, is mentioned in Warrant of Sampling and submitted to Director.
5. Remainder of excise band as intended in paragraph 2 sub-paragraph a and Warrant of Sampling as described in paragraph 3, is returned by Head office to Head Office, by the latest60 (sixty) days after the execution of Sampling.
6. The Head Office conducts the extermination on remainder of excise band as intended in paragraph 1 according to the provision which comes into force.
7. Extermination of excise band as intended in paragraph 2 sub-paragraph a shall be conducted by Head office or Head of Regional Office after securing permit from Director General.
1. Entrepreneur who has submitted P3C and/or P3CT which do not settle the entire with CK-l because its excise bands has no longer , is subjected with a substitute expense of the supply of excise bands.
2. Exclusion of the provision at paragraph 1,in the case that:
3. Substitue Expense as described in paragraph 1, its amount for each sheet is as follows:
4. On remainder of excise band which do not settle with CK-1 as described in Article 8 paragraph 2 sub-paragraph a, Head office publish , Letter of Notification of Imposition of Substitue Expense (SPPBP) to the Entrepreneur.
5. The remainder of excise band which had not been settled with CK-l as described in Article 8 paragraph 2 sub-paragraph b, Director tells to Head office publish Letter of Notification of Imposition of Substitue Expense (SPPBP) to the Entrepreneur.
6. Payment on substitue expense is proved by using Letter of Excise Deposited on Goods Impose Excise and PPN on Tobacco product Made in Domestic (SSCP) as an Acceptance of Another Excise with Acceptance Budget Subject (MAP) 411519.
7. Substitute Expense must be paid at least 30 (thirty) days since the receival date of SPPBP.
8. In the case that the substitute expense do not pay in period of time as described in paragraph 6, the next order of CK-1 shall not be served.
9. Format of SPPBP as described in paragraph 4 and 5 is using the format as stipulated in Attachment VII of this Regulation of Director General of Customs and Excise.
1. P3C and/or DP3C for excise band for the needs of July 2007 is receiveed at The Head Office of DJBC at least dated June 15, 2007.
2. P3C and DP3C which are submitted before date June 1, 2007, the submit of CK-1:
3. P3CT and/or DP3CT for excise band for the needs of June 2007 shall have to be received in the Head Office of DJBC by June 12, 2007.
4. The submit of the application of the supply/order which is over the period of time as intended in paragraph 1, 2, and 3 shall not be served.
At the time when this Regulation of Director General of Customs and Excise shall come into force, therefore Regulation of Director General of Customs and Excise No. P-22/BC/2005 regarding the supply and Procedure of the Order of excise band on Tobacco product as had already been amended with Regulation of Director General of Customs and Excise No. P-04/BC/2006 is cancelled and stated null and void.
This Regulation of Director General shall take effect on date July 2, 2007.
In order forpublic cognizance, the regulation shall be published in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On June 6, 2007
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
signed
ANWAR SUPRIJADI
NIP 120050332
Attachment to REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-17/BC/2007