REGULATION OF THE MINISTER OF FINANCE
NUMBER 148/PMK.04/2009

CONCERNING
AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE No. 125/PMK.04/2007 CONCERNING CUSTOMS AUDIT

THE MINISTER OF FINANCE,

Considering:

That in the framework to give legal certainty for customs service users, it is necessary to stipulate amendment to the regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit;

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 the Amendment to Law No. 10/1995 concerning Customs (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
• 2. Presidential Decree No. 20/P/2005;
• 3. Regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit;

HAS DECIDED:

To stipulate:

THE REGULATION OF THE MINISTER OF FINANCE CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NO. 125/PMK.04/2007 CONCERNING CUSTOMS AUDIT

Article I

Provisions in Article 15 of the Regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit shall be amended as follows:

"Article 15

(1) LHA as intended in Article 14 is used as basis for:

• a. decision of the Director General of Customs and Excise;
• b. decision of the customs and excise official; and/or
• c. issuing further action letter.

(2) Decision of the Director General as intended in paragraph (1) a and/or decision of customs and excise official as intended in paragraph (1) b, is issued in case there is less and/or more payment of import duty, excise, export levy, tax in import and/or administrative sanction of fine."

Article II

The regulation shall come into force from the date of stipulation.

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

Stipulated in Jakarta
on September 4, 2009
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI