to Indonesian
that in the framework to give affirmation of procedures to stipulate tariff, customs value, and administration sanction in the field, it is necessary to stipulate Regulation of the Minister of Finance concerning Amendment to the Regulation of the Minister of Finance No. 51/PMK.04/2008 concerning Procedures for Stipulating Tariff, Customs Value and Administrative Sanctions as well as Stipulation of the Director General of Customs and Excise or Customs and excise official;
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 (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. 51/PMK.04/2008 concerning Procedures for Stipulating Tariff, Customs Value and Administrative Sanctions as well as Stipulation of the Director General of Customs and Excise or Customs and excise official;
REGULATION OF THE MINISTER OF FINANCE CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE No. 51/PMK.04/2008 CONCERNING PROCEDURES FOR STIPULATING TARIFF, CUSTOMS VALUE AND ADMINISTRATIVE SANCTIONS AS WELL AS STIPULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE OR CUSTOMS AND EXCISE OFFICIAL
Several provision in Regulation of the Minister of Finance No. 51/PMK.04/2008 concerning Procedures for Stipulating Tariff, Customs Value and Administrative Sanctions as well as Stipulation of the Director General of Customs and Excise or Customs and excise official shall be amended as follows:
1. Between paragraph (1) and paragraph (2) of Article 2 is inserted 1 (one) paragraph, called paragraph (1a), and paragraph (3) is amended, so Article 2 read as follows:
"Article 2
(1) Customs and excise official can stipulate tariff on the imported goods that is declared in import customs declaration.
(1a) Stipulation as intended in paragraph (1), only can be done in case tariff that is declared is different with checking result.
(2) Stipulation as intended in paragraph (1) is conducted within 30 (thirty) days after registration date of import customs declaration.
(3) If within period as intended in paragraph (2) there is no stipulation, tariff in import customs declaration is pretended accepted.
(4) If stipulation as intended in paragraph (1) causes less payment of import duty, importer shall pay less payment of import duty and tax in the framework of import, without administration sanction in the form of fine."
2. Between paragraph (1) and paragraph (2) of Article 3 is inserted 1 (one) paragraph, called paragraph (1a), so Article 3 read as follows:
"Article 3
(1) Customs and excise official can stipulate customs value on the imported goods notified in import customs declaration.
(1a) Stipulation as intended in paragraph (1), only can be done in case customs value that is declared is different with checking result.
(2) Stipulation as intended in paragraph (1) is conducted within 30 (thirty) days after registration date of import customs declaration.
(3) If within period as intended in paragraph (2) there is no stipulation, customs value in import customs declaration is pretended accepted.
(4) If stipulation as intended in paragraph (1) causes less payment of import duty, importer shall pay less payment of import duty and tax in the framework of import, and get administration sanction in the form of fine minimum 100% (one hundred percent) of less payment of import duty and maximum 1000% (one thousand percent) of less payment of import duty."
3. Provision of Article 4 paragraph (1) shall be amended, so Article 4 read as follows:
"Article 4
(1) For the purpose of rate decision as intended in Article 2 and/or customs value as intended in Article 3, customs and excise official can conduct physical examination on the imported goods after declaration of imported goods is submitted.
(2) In case in physical examination there is different in kind and/or quantity of goods with declaration of imported goods, customs and excise official stipulates rate and customs value according to the physical examination result.
(3) In case stipulation of rate and/or customs value is the result of different kind and/or quantity of goods that make under payment of import duty, importer should settle less of import duty, and tax in the framework of import, and administration sanction in the form of fine minimum 100% (one hundred percent) of less import duty and maximum 1000% (one thousand percent) of less import duty."
4. Provision of Article 5 paragraph (1) is amended, so Article 5 read as follows:
"Article 5
(1) Stipulation of rate as intended in Article 2, stipulation of customs value as intended in Article 3, and stipulation of rate and/or customs value as intended in Article 4, that make under payment or over payment on the import duty and/or tax in the framework of import is written in Stipulation of Rate and/or Customs Value Letter (SPTNP).
(2) Stipulation of Rate and/or Customs Value Letter (SPTNP) as intended in paragraph (1) has function as:
5. Provision of Article 6 is amended and between paragraph (2) and paragraph (3) is inserted 1 (one) paragraph, called paragraph (2a), so Article 6 read as follows:
"Article 6
(1) Customs and excise official can stipulate other rate and/or customs value as intended in Article 2, Article 3, and Article 4.
(2) Stipulation as intended in Article 1 according to provision in Article 8A paragraph (2), Article 10A paragraph (3), Article 43 paragraph (3), Article 45 paragraph (4), and Article 86A of Customs Law.
(2a) Stipulation as intended in paragraph (1) for stipulation of administration sanction as intended in Article 82 paragraph (5) of Customs Law in case stipulation is issued after 30 (thirty) days after registration date of declaration of imported goods.
(3) Stipulation as intended in paragraph (1) is written in the Customs Stipulation Letter (SPP).
(4) Customs Stipulation Letter as intended in paragraph (3) has function as follows:
6. Provision of Article 8 paragraph (1) is amended, so Article 8 shall be read as follows:
"Article 8
(1) Customs and excise official stipulate administration sanction in the form of fine on the violation that causes obligation to pay administration sanction according to Article 7 A paragraph (7), Article 7 A paragraph (8), Article 8A paragraph (3), Article 8C paragraph (3), Article 8C paragraph (4), Article 9A paragraph (3), Article 10A paragraph (4), Article 10A paragraph (8), Article 10B paragraph (6), Article 10D paragraph (5), Article 10D paragraph (6), Article 11A paragraph (6), Article 45 paragraph (3), Article 52 paragraph (1), Article 52 paragraph (2), Article 81 paragraph (3), Article 82 paragraph (3) b, Article 86 paragraph (2), Article 89 paragraph (4), Article 90 paragraph (4), and Article 91 paragraph (4) of Customs Law.
(2) Stipulation as intended in paragraph (1) is written in the Administrative Sanction Stipulation Letter (SPSA).
(3) Administrative Sanction Stipulation Letter (SPSA) as intended in paragraph (2) has function as:
7. Provision of Article 10 paragraph (2) is amended, so Article 10 shall be read as follows:
"Article 10
(1) Director General can re-stipulate rate and or customs value within period 2 (two) years after registration date of declaration of imported goods.
(2) Re-stipulation as intended in paragraph (1), is conducted in case result of re-checking or customs audit about rate and/or customs value is different with declaration of imported goods that caused under payment or over payment of import duty and/or tax in the framework of import.
(3) In case re-stipulation as intended in paragraph (2), causes under payment of import duty and tax in the framework of import as the result of mistake to declared transaction value, importer should settle less of import duty and tax in the framework of import, and administration sanction in the form of fine minimum 100% (one hundred percent) of less import duty and maximum 1000% (one thousand percent) of less import duty.
(4) Re-stipulation as intended in paragraph (1) that cause under payment or over payment of import duty and/or tax in the framework of import is written in the Re-stipulation Letter of Rate and/or Customs Value (SPKTNP).
(5) Re-stipulation Letter of Rate and/or Customs Value (SPKTNP) as intended in paragraph (4) has function as:
8. Provision of Article 11 shall be abolished.
9. Provision of Article 12 is amended, so Article 12 shall be read as follows:
"Article 12
On the objection as intended in Article 9, Director General stipulate that objection by issues Decision of the Director General."
10. Provision of Article 13 is amended, so Article 13 shall be read as follows:
"Article 13
Person who has objection on the stipulation of the Director General as intended in Article 10 paragraph (1) and Article 12, can apply appeal only to the tax court."
11. Provision of Article 14 paragraph (2) and paragraph (3) is amended, so Article 14 shall be read as follows:
"Article 14
(1) Decision letter as intended in Article 5 paragraph (1), Article (6) paragraph (3), and Article 8 paragraph (2), shall be submitted to the right person through:
(2) Re-stipulation Letter of Rate and/or Customs Value (SPKTNP) as intended in Article 10 paragraph (4) is sent to the importer and head of customs office, at the latest the following working day after the date of stipulation.
(3) Copy of Decision of the Director General as intended in Article 12, is sent to the person who apply objection and head of customs office, at the latest the following working day after the date of stipulation.
(4) Stipulation letter that is sent by using electronic media as intended in paragraph (1) a, is legal evidence."
12. Provision of Article 15 paragraph (2) is amended, so Article 15 shall be read as follows:
"Article 15
(1) Less payment of import duty, excise, tax in the framework of import, and/or administration sanction in the form of fine in stipulation letter as intended in Article 5 paragraph (1), Article 5 paragraph (3), and Article 8 paragraph (2) should be paid within 60 (sixty) days after the date of stipulation.
(2) Less payment or obligation to pay import duty, excise, tax in the framework of import, and/or administration sanction in the form of fine in Re-stipulation Letter of Rate and/or Customs Value (SPKTNP) as intended in Article 10 paragraph (4) and Decision of the Director General as intended in Article 12, should be paid within 60 (sixty) days after the date of Re-stipulation Letter of Rate and/or Customs Value (SPKTNP) and Decision of the Director General."
13. Provision of Article 17 is amended so Article 17 shall be read as follows:
"Article 17
Further provision about models and contents of Letter of Stipulation, Decision, Admonition, Distress Warrant, and Notification Letter of Tax Debt in the Framework of Import are required in the implementation of this Ministerial Regulation, will be arranged by Regulation of the Director General."
This Ministerial Regulation shall come into force on the date of stipulation.
For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on September 4, 2009
MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI