REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-33/BC/2008

CONCERNING
DESIGN OF EXCISE TAPE FOR IMPORTED TOBACCO AND BEVERAGE CONTAINING ETHYL ALCOHOL PRODUCTS

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

That to implement Article 2 paragraph (3) and Article 3 paragraph (3) of Regulation of the Minister of Finance No. 136/PMK.04/2007 concerning Physical Form and/or Design Specification of Excise Tape for Imported Tobacco and Beverage Containing Ethyl Alcohol Products, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning the Design of Excise Tape for Imported Tobacco and Beverage Containing Ethyl Alcohol Products.

In view of:

1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 concerning Amendment to Law No. 10/1995 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) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);

3. Regulation of the Minister of Finance No. 123/PMK.04/2007 concerning Procurement of Excise Tape as amended the latest by Regulation of the Minister of Finance No. 107/PMK.04/2008;

4. Regulation of the Minister of Finance No. 136/PMK.04/2007 concerning the Physical Form and/or Design Specification of Excise Tape for Imported Tobacco and Beverage Containing Ethyl Alcohol Products;

5. Regulation of the Minister of Finance No. 43/PMK.04/2005 concerning Stipulation of Basic Price and Excise Tariff for Tobacco products as amended the latest by Regulation of the Minister of Finance No. 134/PMK.04/2007 concerning the Third Amendment to Regulation of the Minister of Finance No. 43/PMK.04/2005 concerning Basic Price and Excise Tariff for Tobacco Products.

6. Regulation of the Minister of Finance No. 90/PMK.04/2006 concerning Stipulation of Excise Tariff for Concentrated Beverage containing Ethyl alcohol;

7. Regulation of the Minister of Finance No. 108/PMK.04/2008 concerning Excise Payment.

HAS DECIDED:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING DESIGN OF EXCISE TAPE FOR IMPORTED TOBACCO AND BEVERAGE CONTAINING ETHYL ALCOHOL PRODUCTS

Article 1

Excise tape for tobacco product shall be provided in the form of Sheets in three serial numbers, namely: Serial I, Serial II, and Serial III.

Article 2

The excise tape as intended in Article 1 consists of:

• a. Serial I in the total number of 120 sheets with the size of 0.8 cm X 11.4 cm each;
• b. Serial II in the total number of 56 sheets with the size of 1.3 cm X 17.5 cm each;
• c. Serial III in the total number of 150 sheets with the size of 1.9 cm X 4.5 cm each;

Article 3

(1) At each sheet of excise tape is affixed with foil hologram of the size as follows:

• a. 0.5 cm X 1.2 cm for excise tape of Serial I;
• b. 0.5 cm X 1.7 cm for excise tape of Serial II;
• c. 0.5 cm X 2.3 cm for excise tape of Serial III.

(2) The hologram as intended in paragraph (1) shall at least contain the emblem of the Ministry of Finance, BC text, and RI text.

Article 4

The design of each sheet of excise tape of Serial I, Serial II, and Serial III, shall at least contain:

• a. the emblem of the State of the Republic of Indonesia;
• b. the emblem of the Directorate General of Customs and Excise;
• c. advalorum excise tariff and/or specific tariff;
• d. the figure of the budget year;
• e. the retail sales price:
• f. the text of "REPUBLIK" or "INDONESIA"; and
• g. the text of "CUKAI TEMBAKAU".

Article 5

(1) Special identity is given to excise tape for tobacco product for certain tobacco factory further called as personalization of excise tape for tobacco product.

(2) The special identity as intended in paragraph (1) is in the form of character generally taken from the name of the factory.

(3) The excise tape personalization as intended in paragraph (1) is given for tobacco product of the SKM, SPM, SKT, SKTF types produced by Factory Entrepreneur of Class III.

Article 6

Excise tape for tobacco product has the basic printing, respectively with the colors below:

• a. Dominant red color combined with green, used for tobacco product of Machine Produced Clove Favored Cigarettes (SKM), Machine Produced White Cigarettes (SPM), Manually Produced Clove Flavored Cigarettes (SKT), Manually Produced Clove Flavored Cigarettes Filtered (SKTF), and Cut Tobacco Product (TIS) produced by Factory Entrepreneur of Class I;
• b. Dominant blue color combined with red color, used for tobacco product of the SKM, SPM, SKT, SKTF, and TIS types produced by Factory Entrepreneur of Class II;
• c. Dominant orange color combined with yellow color, used for tobacco product of the types:
• 1) SKM, SPM, SKTF, and ITS produced by Factory Entrepreneur of Class III;
• 2) Cigarette Containing Essence (KLM), Cigarette Made of Leaves or Corn Leaves (KLB), Manually Made White Cigarette (SPT), Cigars (CRT), and Other Tobacco Processed Products (HPTL);
• d. Dominant green color combined with yellow color, used for tobacco product of the SKT type produced by Factory Entrepreneur of Class III;
• e. Dominant purple color combined with green color, used for imported tobacco product.

Article 7

Excise tape for imported Beverage containing Ethyl alcohol (PCMMEA) produced in the form of sheets on one serial number.

Article 8

Each sheet of imported PCMMEA as intended in Article 7, totals 60 sheets with the size of 1.5 cm X 7 cm each.

Article 9

Each sheet of PCMMEA as intended in Article 8 is affixed with foil hologram of the size 0.5 cm X 1.9 cm which at least contains the emblem of the Directorate General of Customs and Excise, BC text, and RI text.

Article 10

The design specification of each imported PCMMEA sheet shall at least contain:

• a. text of "REPUBLIC INDONESIA";
• b. text of "CUKAI MMEA IMPOR";
• c. the classification;
• d. the content of alcohol;
• e. the excise tariff in rupiah value per liter;
• f. the volume/content of package;
• g. the figure of budget year;
• h. the text of "BEA CUKAI BEA CUKAI"; and
• i. the text "BCBC".

Article 11

Imported PCMMEA has the basic printing consisting of:

• a. dominant orange combined with red color combined with purple color, used for imported MMEA of Class A1 with alcohol content less than or equivalent to 1%;
• b. dominant blue color combined with purple color, used for imported MMEA of Class A2 with alcohol content more than 1% up to 5%;
• c. dominant yellow color combined with purple color, used for imported MMEA of Class B1 with alcohol content more than 5% up to 15%;
• d. dominant green color combined with purple color, used for imparted MMEA of Class E2 with alcohol content more than 15% up to 20%;
• e. dominant red color combined with purple color, used for imported MMEA of Class C with alcohol content more than 20%.

Article 12

With this Regulation of the Director General of Customs and Excise comes to force, Regulation of the Director General of Customs and Excise No. P-32/BC/2007 concerning Design of Excise tape for Imported Tobacco and Beverage containing Ethyl alcohol is hereby revoked and declared null and void.

Article 13

This Regulation of the Director General of Customs and Excise takes effect on 1 January 2009.

Stipulated in Jakarta
On November 20, 2008
THE DIRECTOR GENERAL,
signed,
ANWAR SUPRIJADI
NIP 120050332