that in order to improve the services better and to give higher guaranty of rights of the service users and to provide legal certainty to parties who brings forward objection, it is necessary to regulate the procedures of submission, passage and settlement of Customs Affairs and Excise objection.
DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON MANUAL OF SUBMISSION, PASSAGE, AND SETTLEMENT OF CUSTOMS AND EXCISE OBJECTIONS
(1) Meant in this Decision as:
(2) Determinations by the Customs and Excise Official includes:
(3) Customs and Excise Official who conducts determination as contemplated in paragraph (2) is the Head of Customs and Excise Service Office or the appointed official.
(4) Meant by objection dossiers received completely and correctly is that the objection dossiers:
(1) Party who wishes to submit objection can request in writing for explanation on issuance of stipulation as in Article 1 paragraph (2) within not later than 14 (fourteen) days as of the stipulation date to the Head of Customs and Excise Service Office.
(2) Written request for clarification as contemplated in paragraph 1 shall be made in compliance with the example in Attachment I to this Decision.
(3) The Head of Customs and Excise Service Office is obliged to give written explanation on matters on which the issuance of the stipulation is based accompanied with brief explanation on procedure of objection submission, within not later than 21 (twenty one ) days as of the stipulation date as contemplated in Article 1 paragraph (2).
(4) The Head of Customs and Excise Service Office may revoke the SPKPBM/SPPSA/SPSA/PBCK-6 in the event any error occurs that does not relate with the substance of the objection.
(5) Period as contemplated in paragraphs (1) and (3) is inclusive of the thirty days period as contemplated in Article 3 paragraph (3).
(1) Importer / Forwarder / TPS Entrepreneur / TPB Entrepreneur / Customs Service Arrangement Entrepreneur / Excisable Goods Manufacturer / Excisable Goods Storage Place Entrepreneur / Retail Sale Place Entrepreneur of Certain Excisable Goods / Importer of Excisable Goods Whose Excise Settlement is By Affixing Excise Tape, may submit objection to the Director General of Customs and Excise on stipulation conducted by Customs and Excise Official as contemplated in Article 1 paragraph (2).
(2) Objection as contemplated in paragraph (1) shall be submitted to the Director General of Customs and Excise through the Head of Customs and Excise Service Office where settlement of relevant customs or excise obligations is conducted.
(3) Submission of objection as contemplated in paragraph (2) must have been received by the Customs and Excise Service Office within the following periods:
(4) Objection as contemplated in paragraph (2) must be submitted in writing to the Director General of Customs and Excise by using a form as exemplified in Attachment II to this Decision accompanied with:
(5) Objection as contemplated in paragraph (2) must contain reasons and clear evidences, namely:
(6) Evidences that can be used in supporting the submission of objection are:
(7) The Customs and Excise Service Office shall affix the relevant official service office seal on each sheet of the objection documents brought forward.
(8) In case of objection relates to more than one types of stipulation, then the attachment dossiers of objection shall be made and completed for each of the stipulation types, and submitted in one submission of objection letter.
(9) If within the period of 30 ( thirty ) days as contemplated in paragraph (3), the objection together with the guaranty is not submitted to the Head of Customs and Excise Service Office, the concerned rights shall become void and the stipulation of the Customs and Excise Official is deemed approved.
(10) In case the thirtieth day falls on a day that is not a working day, the deadline of submission of objection shall be the subsequent immediate working day.
(11) In the event of submission of objection as contemplated in paragraph (9), the Head of Customs and Excise Service Office shall on behalf of the Director General of Customs and Excise issues decision of rejection as per the example in Attachment III to this Decision.
(1) The Head of Customs and Excise Service Office shall pass the objection dossiers within not later than 3 (three) working days as of the receipt of objection dossiers completely and properly, by using form as per the example in Attachment IV to this Decision to:
(2) The period as contemplated in paragraph (1) for the Customs and Excise Service Office of Tanjung Priok and Soekarno-Hatta shall be determined 5 (five) working days.
(3) The passage of objection dossiers as contemplated in paragraph (1) shall be accompanied with:
(4) The passage of objection dossiers as contemplated in paragraph (1) letters a, b, c, shall be accompanied with copy without attachment to the Director of Revenue Planning, the Head of Regional Office of local DJBC, and the party submitting objection.
(1) Objection must be decided within not later than 60 (sixty) days as of the day hen the objection dossiers are received completely and correctly by the Head of Customs and Excise Service Office until the date of the Decision of the Director General of Customs and Excise.
(2) Decision of the Director General of Customs and Excise as contemplated in paragraph (1) shall be made as per the example in Attachment VI to this Decision.
(3) In case of objection as contemplated in Article 4 paragraph (1) letter a, the objection shall be decided by the Director General of Customs and Excise cq. Technical Director of Customs Affairs.
(4) In case of objection as contemplated in Article 4 paragraph (1) letter b, the objection shall be decided by the Director General of Customs and Excise cq. the Director of Excise.
(5) In case of objection as contemplated in Article 4 paragraph (1) letter c, the objection shall be decided by the Director General of Customs and Excise cq. the Director of Revenue Planning.
(6) Before the decision as contemplated in paragraph (1) is issued, the party submitting objection may forward reasons, additional explanations, or other supporting evidences in writing directly to the Director General of Customs and Excise attn. the Director in charge of addressing objection with copy to the Head of relevant Customs and Excise Service Office.
(7) The Director General of Customs and Excise may ask for evidences and/or other data that is required to decide the objection to the party submitting objection or other related parties.
(8) If within a period of 30 (thirty) days as from the date when the objection dossiers is received completely and correctly by the Head of Customs and Excise Service Office, the evidences and/or data as contemplated in paragraph (7) are not already fulfilled by the party submitting objection or other related parties, then the objection shall be decided based on the existing data.
(9) Decision letter of the objection shall be addressed to the party submitting objection with copy to the Director General, the Director of Revenue Planning, the Head of Regional Office of relevant DJBC, and the Head of relevant Customs and Excise Service Office.
(10) Decision on objection may take the form of accepting either all or part, rejecting, adding, or reducing the amount of import duty, excise, tax in the framework of import, and/or administrative sanction payable.
(11) If aster the lapse of the 60 (sixty) days period as contemplated in paragraph (1) decision on objection is not issued, the objection shall be deemed accepted and the guaranty shall be refunded.
(1) In order to secure its rights, the party submitting objection shall ask in writing to the Director General of Customs and Excise attn. the Director in charge of addressing objection if, until 70 ( seventy) days as of the objection dossiers is received completely and correctly by the Head of Customs and Excise Service Office, the decision on objection is not received yet.
(2) The Director in charge of addressing objection shall submit written explanation on settlement of relevant objection as contemplated in paragraph (1) with copy to the Head of Customs and Excise Service Office:
(1) Delivery of letter of decision on objection together with copies thereof shall be conducted by Secretariat of Directorate General of Customs and Excise attn. the Head of General Affairs with immediate letter classification.
(2) Delivery evidence of the letter of decision on objection as contemplated in paragraph (1) shall be submitted to respective administration unit of relevant directorate for administration and for proving purpose in case the party submitting objection files appeal.
(1) In case the objection is decided as accepted entirely, the Head of Customs and Excise Service Office shall give confirmation to the party submitting objection that the stipulation is revoked and the concerned person can retrieve the guaranty.
(2) In case the objection is decided as accepted and there is overpayment of Import Duty, Excise, taxes in the framework of import, and or administrative sanction, the Head of Customs and Excise Service Office shall give confirmation to the party submitting objection that the stipulation is revoked and the concerned person can retrieve the guaranty, and take the underpaid amount through restitution procedure.
(3) In case the objection is decided as rejected entirely, the Head of Customs and Excise Service Office shall give confirmation to the party submitting objection that the objection is rejected, to encash and/or to finalize the guarantee become state revenue, further to deliver photocopy of guaranty liquefaction /finalization evidence against the underpayment in accordance with decision of objection to the Director General attn. the Director in charge of addressing objection.
(4) In case the objection is decided as rejected partly, the Head of Customs and Excise Service Office shall give confirmation to the party submitting objection that the objection is rejected partly accompanied with its detail, to encash and/or to finalize a part of guarantee to become state revenue, to refund the overpayment, and further to deliver photocopy of guaranty liquefaction /finalization evidence against the underpayment in accordance with decision of objection to the Director General attn. the Director in charge of addressing objection.
(5) In case the objection is decided as rejected and results in the increase of import duty, excise, tax in the framework of import, and/or administrative sanction payable, the Head of Customs and Excise Service Office shall give confirmation to the party submitting objection that the objection is rejected and resulting in increase of charges accompanied with detail thereof, to encash and/or to finalize the guarantee become state revenue, to charge underpayment by issuing new SPKPBM without providing the right to present objection, and further to deliver photocopy of proof of guaranty liquefaction/finalization and underpayment in accordance with decision of objection to the Director General attn. the Director in charge of addressing objection.
(6) Confirmation as contemplated in paragraphs (1), (2), (3), (4) or paragraph (5) shall be submitted to the party submitting objection with copy to the Director General of Customs and Excise attn. the Director in charge of addressing objection, the Director of Revenue Planning, and the Head of Regional Office of relevant DJBC, within not later than 3 (three) working days after receipt of copy of decision of objection.
In case the objection is not yet decided as contemplated in Article 6 paragraph (2) letter b, the Head of Customs and Excise Service Office shall, after receiving copy of written explanation of the Director in charge of addressing objection:
Any party who has objection to the Decision of the Director General of Customs and Excise as contemplated in Article 5 paragraph (1), may file appeal only to the Tax Dispute Resolution Board within 60 (sixty) days as of the decision date, after making payments fully in accordance with the decision of objection.
This Decision comes into force as from the date of stipulation.
Stipulated in Jakarta
On October 11, 1999
THE DIRECTOR GENERAL,
sgd
DR. R.B. PERMANA AGUNG D., MSC
Attachment to DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-64/BC/1999