CIRCULAR OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. SE-03/BC/2007

CONCERNING
PAYMENT OF EXCISE BAND REPLACEMENT COST

February 23, 2007

To: Head of Customs and Excise Service Offices throughout Indonesia.

Rever to Curcular of the Director General of Customs and Excise No.SE-27/BC/2006 concerning Implementation Guideline of Replacement Cost Payment, Return PBCK-3 File and filling CK-2 and CK-3 forms, following are given:

1. Paragraph 1 sub-paragraph 1.3 of the Circular of the Director General of Customs and Excise No. SE-27/BC/2006 said replacement cost is paid use Excise Payment Letter of Goods Subject to Excise and Value Added Tax of Tobacco Products are made in Domestic (SSCP) and Revenue Budget (MAP) 423479 (others revenue).

2. Then, replacement cost payment of excise band should use SSCP with MAP 411519 because more describe revenue related with excise activity (special for DJJBC perception).

Related with above description, I ask you explain to Plant Entrepreneurs in your office working area.

Those shall be done with full responsibility.

DIRECTOR GENERAL
Signed.
ANWAR SUPRIJADI
NIP 120050332

Cc:

• 1. Director of Revenue and Customs and Excise Regulation.
• 2. Head of Regional Offices of Directorate General of Customs and Excise throughout Indonesia.