REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. P-35/BC/2007

CONCERNING
THE FIRST AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-23/BC/2007 CONCERNING EXCISE SUPERVISORY IDENTIFICATION LABEL FOR TAXABLE GOODS SOLD IN DUTY FREE SHOPS

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

• a. that taxable goods sold in Duty Free Shops are granted the facilities in the form of excise exemption so that supervision thereof shall be needed;
• b. that the design of the existing excise supervisory identification label needs to be amended in order to support optimum supervision;
• c. that based on the consideration as described in a and b, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning The First Amendment to Regulation of the Director General of Customs and Excise No. P-23/BC/2007 concerning Excise Supervisory Identification Label of Taxable Goods sold in Duty Free shops.

In view of:

• 1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) that is amended by Law No. 17/2006 concerning Amendment to Law No. 10/2006 concerning Customs (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
• 2. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) that is amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
• 3. Government Regulation No. 33/1996 concerning Bonded Piling Site (Statute Book No. 50/1996, Supplement to Statute Book No. 3638) that is amended by Law No. 43/1997 (Statute Book No. 90/1997, Supplement to Statute Book No. 3717);
• 4. Decision of the Minister of Finance No. 128/KMK.05/2002 concerning Duty Free shops;
• 5. Decision of the Minister of Finance No. 453/KMK.05/2002 concerning Customs Procedure in Import that is amended the latest by Decision of the Minister of Finance No. 112/KMK:04/2003;
• 6. Regulation of the Minister of Finance No. 47/KMK.04/2007 concerning Excise Exemption;
• 7. Decision of the Director General of Customs and Excise No. KEP-74/BC/2001 concerning Entry Process and Procedure and Goods Clearance to and from Duty Free shops;
• 8. Regulation of the Director General of Customs and Excise No. P-23/8C/2007 concerning Excise Supervisory Identification Label for Taxable Goods Sold in Duty Free shops.

HAS DECIDED:

To stipulate:

THE FIRST AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NO. P-23/BC/2007 CONCERNING EXCISE SUPERVISORY IDENTIFICATION LABEL OF TAXABLE GOODS SOLD IN DUTY FREE SHOPS

Article I

The provisions in Article 4 in Regulation of the Director General of Customs and Excise No. P-23/BC/2007 concerning Excise Supervisory Identification Label of Taxable Goods Sold in Duty Free Shops are amended as follows:

"Article 4

(1) Sixty (60) chips for each sheet of Excise Supervisory Identification Labels as described in Article 2 for ethyl alcoholic beverages.

(2) The Excise Supervisory Identification Label as described in paragraph (1) with the size of 1.5 x 7 cm of each chip.

(3) The design specification of each chip of Excise Supervisory Identification Label as described in paragraph (2) shall at least bear:

• a. the "REPUBLIK INDONESIA" text;
• b. the logo of the Directorate General of Customs and Excise;
• c. the "INDONESIA DUTY& EXCISE NOT PAID" text;
• d. the "MMEA" text;
• e. the "BCBCBC" text;
• f. the foil hologram indicating the logo of the Directorate General of Customs and Excise, the budget year in figures, the "BC" text, and the "RI" text."

Article II

This Regulation of the Director General of Customs and Excise shall take effect on January 1, 2008,

Stipulated in Jakarta
On November 28, 2007
THE DIRECTOR GENERAL
signed,
ANWAR SUPRIJADI
NIP 100050332