REGULATION OF THE MINISTER OF FINANCE
No. 235/PMK.04/2009

CONCERNING
HOARDING, IMPORTATION, EXPORTATION AND TRANSPORTATION OF TAXABLE GOODS

BY THE GRACE OF ALMIGHTY GOD
THE MINISTER OF FINANCE,

Attachment

Considering:

That in the framework of implementing the provisions of Article 24 paragraph (3), Article 25 paragraph (5), Article 26 paragraph (4), and Article 27 paragraph (5) of Law No. 11/1995 concerning Excise as amended by Law No. 39/2007, it is necessary to stipulate a regulation of the Minister of Finance concerning Hoarding, Importation, Exportation and Transportation of Excisable Goods;

In view of:

1. 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);

2. Presidential Decree No. 84/P/2009;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING HOARDING, IMPORTATION, EXPORTATION AND TRANSPORTATION OF EXCISABLE GOODS

CHAPTER I
GENERAL PROVISIONS

Article 1

In this Ministerial Regulation:

1. Excise Law is Law No. 11/1995 concerning Excise as amended by Law No. 39/2007.

2. Temporary Hoarding Place is a building and/or square or other place treated such that in Customs Area, which is used for hoarding goods tentatively pending the loading or release.

3. Bonded Hoarding Place is a building, place or area complying with specific requirements, which is used for hoarding certain purpose goods by securing deferred import duty.

4. Customs Area is an area with certain borders at a seaport, airport or other place stipulated for the traffic of goods, which is fully under supervision of the Directorate General of Customs and Excise.

5. Factory is a certain place, including building, compound and square that constitute part thereof, which is used for producing excisable goods and/or packing excisable goods inside package put destined to retail.

6. Person is individual or legal entity.

7. Manufacturer is a person managing factory.

8. Storage Place is a place, building and/or square that is not part of factory, which is used for saving excisable goods in the form of ethyl alcohol still subject to excise for distributing, selling or exporting.

9. Storage Place Operator is a person managing storage place.

10. Office of the Directorate General of Customs and Excise hereinafter called Office is Customs and Excise Primary Service Office or Customs and Excise Supervisory and Service Office within the Directorate General of Customs and Excise.

11. Director General is the Director General of Customs and Excise.

12. Excise Document is a document used in the framework of implementing the Excise Law, in a form or through electronic media.

CHAPTER II
HOARDING OF EXCISABLE GOODS

Article 2

(1) Excisable goods having excise thereof not yet settled may be piled in temporary hoarding places or bonded hoarding places and the hoarding shall be executed in accordance with the provisions governed in excise legislation.

(2) In case of the excisable goods as intended in paragraph (1) resulting from Customs Area, the hoarding thereof shall be protected by excise document.

Article 3

Excisable goods having excise thereof not yet settled, which are used as raw materials or auxiliary materials may be piled inside factories.

Article 4

(1) In case of the excisable goods being piled inside the factories as intended in Article 3, manufacturers that constitute individuals not having taxpayer code number shall be obliged to:

• a. record the importation, hoarding and use of excisable goods in stock note;
• b. place in such a way the excisable goods and production result thereof in a place or room so that kinds and quantity of excisable goods having excise thereof not yet settled, which are used as raw materials or auxiliary materials may be ascertained;
• c. prepare report on the use/stock of excisable goods every month by using form of report on the use/stock of excisable goods; and
• d. delivery the report as intended in paragraph (c) to the Director General through heads of offices supervising the factories in no later than the 10th of the ensuing month.

(2) In case of excisable goods being piled in the factories as intended in Article 3, manufacturers already stipulated as taxable entrepreneurs shall be obliged to:

• a. record the importation, hoarding and us of the excisable goods in accordance with the provision of bookkeeping in the field of excise;
• b. place in such a way the excisable goods and production results thereof in a place or room so that kinds and quantity of excisable goods having excise thereof not yet settled, which are used as raw materials or auxiliary materials may be ascertained;
• c. prepare report on the use/stock of excisable goods every month by using form of report on the use/stock of excisable goods; and
• d. delivery the report as intended in paragraph (c) to the Director General through heads of offices supervising the factories in no later than the 10th of the ensuing month.

CHAPTER Il
IMPORTATION AND EXPORTATION OF EXCISABLE GOODS

Article 5

(1) The importation and/or exportation of excisable goods into or from factories or storage places shall be notified to heads of offices supervising factories or storage places and be protected by excise document.

(2) The excise document as intended in paragraph (1) shall be in the form of document of notification about mutation of excisable goods which shall be used for protecting:

• a. the exportation of excisable goods having excise thereof not yet settled from factories or storage places for the purpose of the importation into other factories or storage places by a facility of uncollected tax;
• b. the importation of excisable goods having excise thereof not yet settled to factories or storage places, which result from customs area, temporary hoarding places or bonded hoarding places by a facility of uncollected excise;
• c. the importation and exportation of excisable goods in the form of tobacco products which have excise not yet settled from production places outside factories into factories and visa versa;
• d. the exportation of excisable goods having excise thereof not yet settled from factories or storage places for the need of export by a facility of uncollected excise;
• e. the exportation of excisable goods having excise thereof not yet settled from factories or storage places to bonded hoarding places by a facility of uncollected excise;
• f. the exportation of ethyl alcohol having excise thereof not yet settled from factories or storage places by a facility of exemption from excise to be used as raw materials or auxiliary materials in the production of end-products which are not excisable goods;
• g. the exportation of ethyl alcohol having excise thereof not yet settled from temporary hoarding places or bonded hoarding places by facility of exemption from excise to be used as raw materials or auxiliary materials in the production of end-products which are not excisable goods;
• h. the exportation of ethyl alcohol already destroyed thus being not fit for drinking from factories or storage places;
• i. the importation of excisable goods having excise thereof already settled from factories for the need of destruction or re-processing;
• j. the importation of excisab1e goods having excise thereof already settled to other places outside factories for the need of destruction in order to secure excise refunds;
• k. the exportation of excisable goods in the form of ethyl alcohol or ethyl alcoholic drinks, having excise thereof already settled by means of payment or affixing excise tape, from factories or storage places;
• I. the exportation of excisable goods in the form of ethyl alcohol or ethyl alcoholic drinks, having excise thereof already settled by means of payment or affixing excise tape, from temporary hoarding places or bonded hoarding places;
• m. the exportation of excisable goods having excise thereof not yet settled from factories or storage places by a facility of excise exemption for:
• 1. the need of scientific research and development;
• 2. the need of representatives of foreign countries along with officials thereof assigned in Indonesia on the basis of reciprocal principle;
• 3. social purposes; and
• 4. consumption of passengers or crew of carries departing directly to outside customs area;
• n. the exportation of excisable goods having excise thereof not yet settled from customs area, temporary hoarding places or bonded hoarding places by an excise exemption facility for:
• 1. the need of representatives of foreign countries along with officials thereof assigned in Indonesia on the basis of reciprocal principle; and
• 2. consumption of passengers or crew of carries departing directly to outside customs area;

(3) The exportation of excisable goods in the form of tobacco products, having excise thereof already settled by means of affixing excise tape from factories or customs area/temporary hoarding places shall be excluded from the obligation to get protected by the excise document in the form of document of notification about mutation of excisable goods as intended in paragraph (2).

Article 6

(1) In a state of emergency attributed to fire, flooding or other natural disasters, excisable goods having excise thereof not yet settled, which are located inside factories or storage places may be exported or removed to factories, storage places or other places without protection of excise document.

(2) The exportation of removal of the excisable goods as intended in paragraph (1) shall be notified in writing to heads of offices supervising the factories or storage places in no later than the sixth working day after the day when the exportation or removal of the excisable goods starts.

Article 7

(1) Customs and excise officials may supervise directly the importation and exportation of excisable goods in case of:

• a. the importation and exportation of excisable goods in the form of ethyl alcohol to or from factories or storage places;
• b. the importation of excisable goods in the form of drinks containing ethyl alcoholic with all content into or from factories with the production of ethyl alcoholic drinks exceeding 50,000 (fifteen thousand) litres per year; and/or
• c. any indication that manufacturers or storage place operators are going to commit or have committed violation of excise legislation.

(2) Supervision over the importation and exportation of excisable goods as intended in paragraph (1) shall be based on order to heads of offices supervising factories or storage places.

(3) In case of the importation or exportation of excisable goods being executed under supervision of customs and excise officials, the basis for recording in account book of excisable goods shall be the finding of the said customs and excise officials.

CHAPTER IV
TRANSPORTATION OF EXCISABLE GOODS

Article 8

(1) Transportation of excisable goods having excise thereof not yet settled, which have been packed in package destined to retail or are in bulk or are packed in package not destined to retail shall be protected by excise document.

(2) Excluded from the obligation to get protected by excise document as intended in paragraph (1) shall be the transportation of excisable goods in the form of:

• a. sliced tobacco resulting from tobacco planted in Indonesia, which is not packed for retail or is packed for retail with traditional packaging materials commonly used, in the event that tobacco resulting from other countries or other material commonly used in the production of tobacco products is not mixed or supplemented in the production thereof and/or trademark, etiquette or the like is not affixed to the package or sliced tobacco thereof; and
• b. beverages containing ethyl alcohol resulting from fermentation or sublimation, which are produced traditionally by people in Indonesia, solely for earning income and not packed for retail.

Article 9

(1) Transportation of excisable goods having excise thereof already settled from a place to another place in free circulation, consisting of:

• a. ethyl alcohol with the volume exceeding 6 (six) litres; or
• b. beverages containing ethyl alcohol with the content exceeding 5% (five percent) in the volume exceeding 6 (six) litres,

shall be protected by excise document.

(2) The transportation of excisable goods as intended in paragraph (1) shall be reported to heads of offices supervising distributors or retail places every month in no later than the tenth day of the ensuing month by using form of report on the transportation of ethyl alcohol/ethyl alcoholic drinks having excise thereof already settled in free circulation.

Article 10

The excise document in the form of document of notification about mutation of excisable goods used for protecting the importation or exportation of the excisable goods as intended in Article 5 paragraph (2), shall also be effective as a protecting document of the transportation of excisable goods as intended in Article 8 paragraph (1).

Article 11

(1) The transportation of excisable goods shall have finished in the period stipulated in the said excise document.

(2) In case of any obstacle causing the transportation of excisable goods to not finish in the period as stipulated in the said excise document, the said transporter may ask for the extension of the period from heads of offices overseeing areas where the excisable goods are located before the stipulated period expires.

Article 12

(1) The form used for the need of stock note as intended in Article 4 paragraph (1)a shall be made in accordance with specimen of format as set forth in Attachment I to this regulation.

(2) The form of report on the use/stock of excisable goods as intended in Article 4 paragraph (1) c and Article 4 paragraph (2) c shall be made in accordance with specimen of format as set forth in Attachment II to this regulation.

(3) The form of notification about mutation of excisable goods as intended in Article 5 paragraph (2) shall be made in 5 (five) copies in accordance with specimen of format as set forth in Attachment III to this regulation.

(4) The form of excise document as intended in Article 9 paragraph (1) shall be made in accordance with specimen of format as set forth in Attachment IV to this regulation.

(5) The form of report on the transportation of excisable goods as intended in Article 9 paragraph (2) shall be made in accordance with specimen of format as set forth in Attachment V to this regulation.

(6) Attachment I, Attachment II, Attachment III, Attachment IV, and Attachment V to this regulation shall constitute integrapl part from this regulation.

CHAPTER V
TRANSITIONAL PROVISION

Article 13

Following the enforcement of this regulation, the hoarding, importation, exportation and transportation of excisable goods already taking place before the enforcement of this regulation shall be settled in accordance with the provisions governed in Decree of the Minister of Finance No. 247/KMK.05/1996 concerning Hoarding, Importation, Exportation, Transportation and Trading of Excisable Goods.

CHAPTER VI
CLOSING

Article 14

Further provision on procedures for hoarding, importation, exportation, and transportation excisable goods shall be governed by a regulation of the Director General.

Article 15

Following the enforcement of this regulation, Decree of the Minister of Finance No. 247/KMK.05/1996 concerning Hoarding, Importation, Exportation, Transportation and Trading of Excisable Goods shall be revoked and declared null and void as long as it is related to the hoarding, importation, exportation and transportation of excisable goods.

Article 16

This regulation shall come into force:

• 1. As from January 1, 2010, for ethyl alcohol and ethyl alcoholic drinks; and
• 2. As from March 1, 2010, for tobacco products.

For public cognizance, this regulation shall be promulgated by placing it in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta.
on December 30, 2009
THE MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI