that in the framework of exercising provisions of Article 93 paragraph (6), Article 93A paragraph (8) and Article 94 paragraph (6) of Law No. 17/2006 concerning Amendment to Law No. 10/1995 concerning Customs, it is necessary to stipulate Regulation of the Minister of Finance concerning Procedure on the Submission of Customs Objection;
REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURE ON THE SUBMISSION OF CUSTOMS OBJECTION
In this Regulation:
1. Person is an individual or legal entity.
2. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
3. Customs and Excise Officials are employees of the Directorate General of Customs and Excise appointed in certain positions to perform certain duties based on Provisions in Customs Law.
4. Customs office is the office within the Directorate General of Customs and Excise where customs obligations are fulfilled in accordance with provisions of Customs Law.
5. An administrative sanction in the form of fine is an administrative sanction in the form of fine according to Customs Law the imposing there-of is stipulated in writing by Customs and Excise Officials on a person not fulfilling its customs obligation completely in the form of an amount of money obligated to be paid due to violations in customs.
6. Shortage of payment is shortage of import duty and tax in the framework of import, and the administrative sanction is in the form of fine.
A person may submit an objection in writing only to the Director General of Customs and Excise on stipulations made by Customs and Excise Officials on:
A person may submit an objection in writing only to the Director General of Customs and Excise on stipulations made by Customs and Excise Officials on:
(1) The objection as described in Article 2 and Article 3 shall be submitted to the Director General of Customs and Excise by using the sample form stipulated in the Attachment of this Minister of Finance Regulation, attached with:
(2) Submission of the objection as described in Article 2 and Article 3 may be attached with data and/or other proofs supporting the submission of the objection.
(3) Proof of guaranty submission as described in paragraph (1) a. is not required in cases of:
(1) The objection as described in Article 2 and Article 3 may be submitted in a period of 60 (sixty) days at the latest from the date of the stipulation letter.
(2) If up to a period of 60 (sixty) days from the date of the stipulation letter, an objection is not submitted or the requirements as described in Article 4 paragraph (1) is not fulfilled, the right to submit an objection shall be lost, and the stipulation of the Customs and Excise Officials shall be deemed as accepted.
(3) The objection as described in paragraph (1) shall be submitted with one objection letter for each stipulation.
(1) The Director General of Customs and Excise passes a judgment on the objection received in a period of 60 (sixty) days at the latest from the date the objection file was received completely.
(2) The Director General of Customs and Excise can receive the reasons, explanations, or evidences and/or other additional supporting data in writing from the person submitting the objection, provided that judgment on the objection had not been stipulated.
(3) To adjudge an objection, the Director General of Customs and Excise is entitled to request for evidences and/or other required data from the person submitting the objection or other related parties.
(l) If in the 60 (sixty) days period as described in Article 6 paragraph (1), the Director General of Customs and Excise did not issue a judgment, the objection shall be deemed as accepted.
(2) In the event that the request of objection is deemed accepted as referred to in paragraph (1), the Director General of Customs and Excise shall issue a judgment letter.
(3) The judgment of the Director General of Customs and Excise as described in paragraph (2) shall be sent in a period of three (3) work days at the latest from the date of said judgment, and the dispatch of the judgment shall be stated with a dispatch proof.
(4) The person submitting the objection may ask in writing to the Director General of Customs and Excise if in a period of up to the 70th (seventieth) day from the date the objection file was submitted completely, a judgment on the submitted objection has not been received yet.
(5) On the written request as described in paragraph (4), the Director General of Customs and Excise shall inform in writing the status of the settlement of the related objection.
(6) Judgment on an objection is valid only for the submitted objection.
In the event that the objection is accepted or deemed to be accepted, the judgment of the Director General of Customs and Excise as described in Article 6 paragraph (1) and Article 7 paragraph (2) shall be used as basis to submit:
On objection requests submitted prior to the validity of this Regulation of the Minister of Finance, the settlement process on the objection shall be made based on Decree of the Minister of Finance No. 380/KMK.05/1999 concerning Procedure for Submitting Customs and Excise Objections.
Further provisions required in the framework of exercising this Regulation of the Minister of Finance are regulated by Regulation of the Director General of Customs and Excise and/or Regulation of the Director General of Tax jointly or severally.
When this Regulation becomes effective, provisions of Decree of the Minister of Finance No. 380/KMK.05/1999 dated June 5, 1999 concerning Procedure for Submitting Customs and Excise Objection to the extent it regulates procedures for submitting objections on customs, is declared as not effective.
This Minister of Finance Regulation comes to effect from December 15, 2007.
For public cognizance, this Minister of Finance Regulation shall be announced in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On November 22, 2007
Minister of Finance
signed,
SRI MULYANI INDRAWATI