That in the context of executing provisions of Article 2 paragraph (5), Article 14, and Article 18 of Government Regulation No. 55/2008 concerning the imposing of Export Duty on Exported Goods, it is necessary to stipulate Regulation of the Minister of Finance concerning Collection of Export Duty;
THE REGULATION OF THE MINISTER OF FINANCE CONCERNING THE COLLECTION OF EXPORT DUTY.
In this Regulation of the Minister of Finance:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Export Duty is state collectibles based on Customs Law charged on Exported Goods.
3. Customs Office is an office within the Directorate General of Customs and Excise where-in customs obligations in accordance with provisions of Customs Law are carried out.
4. Minister is the Minister of Finance of the Republic of Indonesia.
5. Director General is the Director General of Customs and Excise.
6. Customs and Excise Official is an employee of the Directorate General of Customs and Excise appointed in a certain position to perform certain duties based on Customs Law.
7. Customs Area is the territory of the Republic of Indonesia covering land area, water area, and the airspace above it, and certain places within the Exclusive Economic Zone and continental shelf where-in the Customs Law prevails.
8. Export is an activity to take goods out of Customs Area.
9. Exporter is an individual person or legal entity carrying out export.
10. Export Value is the value used for the calculation of Export Duty stipulated by the Minister.
11. Export Duty Tariff is the classification of goods and the encumbrance of Export Duty stipulated by the Minister.
12. Currency Exchange Rate is the value of rupiah currency against a foreign currency for the calculation and payment of Export Duty stipulated by the Minister.
13. Export Customs Value is the value of Exported Goods calculated based on the formula: Export Value x Currency Exchange Rate x Number of Unit of Goods.
14. Export Estimate Date is the estimated date of the departure of transportation means out of a Customs Area which shall be notified in an export customs notification.
15. Exported Goods are goods exported out of a Customs Area.
16. Exported Goods with Certain Characteristics are Exported Goods where the amount and/or specification there of are known when it had arrived in the country of destination:
17. Passenger Personal Goods are goods carried by a person crossing State territory borders using transportation means, excluding goods carried by crews of transportation means or Border crossers.
18. Goods of Transportation Means Crew are goods carried by a person who due to the nature of his work must be with the transportation means, and shall depart together with the transportation means.
19. Dispatched goods are Exported Goods sent by a certain sender domestically to a certain receiver overseas.
20. Border crossers are people staying/living within the State border in possession of an identification card issued by the agency having the authority and making border crossing trips in border areas passing thru Border crossing control pests.
21. Border Crosser Goods are goods carried by Border crossers.
22. Customs Service Handling Entrepreneur, hereinafter abbreviated as PPJK, is a business entity carrying out activities in the handling of the fulfilments of customs obligations for and on the proxy of the Exporter.
(1) Exported Goods are subject to Export Duty.
(2) The Exported Goods referred to in paragraph (1) stipulated to be charged with Export Duty shall be exempted from the imposing of Export Duty, if the Exported Goods are:
(1) In order to receive the exception on the imposing of Export Duty as referred to in Article 2 paragraph (2) letter a thru letter e, the Exporter shall notify it in writing to the Head of Customs Office.
(2) In order to receive the exception on the imposing of Export Duty as referred to in Article 2 paragraph (2) letter g and letter h, the Exporter shall submit an application to the Head of Customs Office by attaching supporting proofs.
(3) The Exported Goods as intended in Article 2 paragraph (2) letter f is exempted from the imposing of Export Duty if the Export Customs Value does not exceed Rp 2,500,000.00 (two million five hundred thousand rupiah).
(4) The limit of the Export Customs Value as intended in paragraph (3) is imposed on:
(5) For personal goods of passengers, crews of transportation means, border crossers, and dispatched goods having an Export Customs Value exceeding the exemption limit of the imposing of Export Duty referred to in paragraph (3), an Export Duty shall be collected on such excess.
(1) Export Duty Tariff can be stipulated based on the percentage of Export Value (advalorum) or specifically.
(2) If the Export Duty Tariff is stipulated based on the percentage of Export Value (advalorum), the Export Duty is calculated based on the following formula:
Export Duty (advalorum) = Export Duty Tariff x Export Value x Number of Unit of Goods x Currency Exchange Rate.
(3) If the Export Duty Tariff is stipulated specifically, Export Duty is calculated based on the following formula:
Export Duty (specific) = Export Duty Tariff Per Goods Unit in a Certain Currency Unit x Number of Units of Goods x Currency Exchange Rate.
(1) Export Duty Tariff and Export Value as intended in Article 4 used for the calculation of Export Duty is the Export Duty Tariff and Export Value in effect on the date when the export customs notification is registered at the Customs Office.
(2) If the Export Value as intended in Article 4 for the next period is not yet stipulated Export Value provisions of the previous period should apply.
(3) Currency Exchange Rate used for the calculation and payment of Export Duty is the Currency Exchange Rate in effect during the time of payment.
(4) In case the Exported Goods charged with Export Duty are Exported Goods with Certain Characteristics, the Currency Exchange Rate used for the calculation and payment of Export Duty is the Currency Exchange Rate in effect on the date when the export customs notification is registered at the Customs Office.
(1) Goods to be exported must be notified with an export customs notification.
(2) The export customs notification as intended in paragraph (1) is not required on:
(3) If the Exported Goods as intended in paragraph (2) are charged with Export Duty, the Exporter shall submit a notification to the Customs and Excise Official using the form in accordance with the form stipulated in Attachment I of this Regulation of the Minister of Finance.
(1) In the event there are errors of data on a registered export customs notification, the Exporter is entitled to make corrections to the wrong data after receiving an approval from the Head of Customs Office or the appointed Customs and Excise Official.
(2) Corrections of the data on export customs notification as intended in paragraph (1) on Export Estimate Date for Exported Goods charged with Export Duty, may only be made if the Exported Goods had entered a customs zone.
(3) The entry of Exported Goods charged with Export duty into a customs zone as intended in paragraph (2) must be made on the Export Estimate Date at the latest.
(4) Submission of a correction to Export Estimate Date as referred to in paragraph (2) may only be served within a maximum of 30 (thirty) days from the date the export customs notification was registered at the Customs Office.
(5) Corrections on Export Estimate Date for Exported Goods charged with Export Duty piled or loaded at places other than a customs zone, may only be made if the Export Estimate Date submitted as of corrections there to did not exceed the corrected Export Estimate Date.
(1) An Exporter must submit a cancellation of export customs notification in the event:
(2) If the Exporter did not submit a cancellation of the export customs notification referred to in paragraph (1), the Exporter shall not be provided with any export service.
(1) Exported Goods charge with Export Duty shall be checked physically.
(2) The physical check referred to in paragraph (1) is exempted if the export is performed by certain exporters.
(3) The certain exporters as intended in paragraph (2), shall be in accordance with provisions of Customs Regulations in the field of export.
(1) An Exporter is responsible on the Export Duty.
(2) In the event the Exporter as intended in paragraph (1) is not found, and the handling of export customs notification is delegated to PPJK, the responsibility on the Export Duty is transferred to the PPJK.
(1) Export Duly must be paid no later than the time when the export customs notification is registered at the Customs Office.
(2) The time limit for the payment of Export Duty as referred to in paragraph (1) may be exempted for Exported Goods with Certain Characteristics.
(3) Payment of Export Duty on Exported Goods with Certain Characteristics as referred to in paragraph (2) shall be made within 60 (sixty) days at the latest from the date of departure of the transportation means.
(1) Export customs notification of Exported Goods with Certain Characteristics charged with Export Duty, shall be submitted by delivering a collateral in the amount of the estimated Export Duly stated in the export customs notification.
(2) The collateral as intended in paragraph (1) will be returned after the fulfilment of obligations on the settlement of Export Duty payment.
(1) The Customs and Excise Official shall stipulate the calculation of Export Duty within a maximum of 30 (thirty) days from the date the export customs notification received a registration number.
(2) In the stipulation of calculation of the Export Duty as intended in paragraph (1), the Currency Exchange Rate used is the Currency Exchange Rate in effect during the payment of Export Duty when submitting the export customs notification.
(3) If the result of the stipulation referred to in paragraph (1) shows a shortage of the payment of Export Duty caused by errors in the number and/or types of goods, the Exporter shall be imposed with an administrative sanction in the form of fine in accordance with provisions of legislations in the field of Customs.
(4) Stipulation of Export Duty calculation as intended in paragraph (1) is set forth in the Stipulation Letter of Export Duty Calculation (SPPBK) in accordance with the form stipulated in Attachment II of this Regulation of the Minister of Finance.
(5) Stipulation Letter of Export Duty Calculation (SPPBK) referred to in paragraph (4) functions as:
(6) On the error of amount and/or type causing a difference of Export Duty calculation on Exported Goods with Certain Characteristics as intended in Article 11, the Exporter will not be imposed with an administrative sanction in the form of fine.
(1) The Director General shall re-stipulate the calculation of Export Duty within a maximum of two (2) years accounted for from the date the export customs notification received a registration number, in the event:
(2) On the re-stipulation of Export Duty calculation as intended in paragraph (1), the following provisions shall apply:
(3) If the export customs notification cannot be identified during the re-stipulation as intended in paragraph (2), the Export Duty Tariff; Export Value and Currency Exchange Rate to be used shall be those in effect on:
(4) The re-stipulation as intended in paragraph (1) shall be set forth in a Re-stipulation Letter on Export Duty Calculation (SPKPBK) in accordance with the form stipulated in Attachment III of this Regulation of the Minister of Finance.
(5) The Re-stipulation Letter of Export Duty Calculation (SPKPBK) as intended in paragraph (4) functions as:
(1) An Exporter must settle shortages of the payment of Export Duty and/or administrative sanction in the form of fine in a period of a maximum of 60 (sixty) days from the date of stipulation, or re-stipulation, and shall notify its settlement to the Head of Customs Office or the Customs and Excise Official in charge of dunning at the Customs Office where in the customs obligation is settled.
(2) If the Exporter did not settle it until the time limit as intended in paragraph (1), the Exporter shall be charged with an interest rate as of 2% (two percent) monthly from the indebted amount in a maximum of 24 (twenty four) months, and part of a month shall be accounted for as 1(one) month, from the settlement due date.
(3) On any settlement of shortages of the payment of Export Duty and/or administrative sanction in the form of fine from a re-stipulation, the Head of Customs Office or the Customs and Excise Official in charge of dunning shall deliver a report to the party issuing the Re-stipulation Letter of Export Duty Calculation (SPKPBK) on the next working day.
(1) In case until the time limit as intended in Article 15 paragraph (1) the Exporter still did not settle his obligation, the Head of Customs Office or the Customs and Excise Official in charge of dunning shall:
(2) If within a period of seven (7) days from the date of the warning notice as intended in paragraph (1) letter b, the Exporter still did not settle his obligation, the Head of Customs Office or the Customs and Excise Official in charge of dunning shall issue a letter on the transfer of dunning to the Directorate General of State Wealth for further settlement process.
(1) An Exporter may be provided with a postponement of payment of claims on shortage of Export Duty payment and/or administrative sanction in the form of fine caused by:
(2) The postponement as intended in paragraph (1) can be in the form of:
The postponement referred to in Article 17 will be provided if the Exporter meets the following criteria:
(1) The postponement is granted for a maximum of 12 (twelve) months accounted for from the due date of the claim payment.
(2) On such postponement, an interest rate shall be charged as of 2% (two percent) monthly, part of a month being accounted for as a full month, accounted for from the due date of the claim payment.
(3) Calculation of the interest rate as intended in paragraph (2) is based on:
(1) In order to get the postponement, the Exporter must submit an application in writing to the Director General by attaching the last annual financial statement.
(2) Based on the financial statement as intended in paragraph (1), the Director General stipulates the type of collateral to be delivered.
(3) In the event the Exporter is not yet obliged to make a financial statement based on prevailing legislations, the collateral to be delivered must be in the form of bank guarantee.
(4) The application referred to in paragraph (1) must be submitted in a maximum of 40 (forty) days before due date of the stipulation and decision referred to in Article 17 paragraph (1).
(1) On the application referred to in Article 20 paragraph (1) the Director General shall issue a decision letter within 30 (thirty) days at the latest from the date the application was received completely.
(2) The Director General Decision as intended in paragraph (1) may be in the form of approving or rejecting the application concerned.
(3) If the application is approved, the Director General Decision as intended in paragraph (2) shall include the type of collateral to be delivered by the Exporter.
Value of the collateral as intended in Article 21 paragraph (3) shall be equal to the shortage of payment of Export Duty and/or administrative sanction in the form of fine.
(1) Decision to provide a postponement will be revoked if the Exporter:
(2) If the decision to grant the postponement as intended in paragraph (1) shall be revoked, then:
(1) An Exporter having an objection on the stipulation of the Customs and Excise Official on the calculation of Export Duty and/or administrative sanction in the form of fine, may submit an objection only to the Director General within a maximum period of 60 (sixty) days from the date of the stipulation letter attached with:
(2) Submission of the objection as intended in paragraph (1) may be attached with data and/or proof supporting the reasons for the submission of objection.
(3) If until a period of 60 (sixty) days from the date of stipulation letter, an objection is not submitted or the requirements referred to in paragraph (1) are not fulfilled, the right to submit an Objection shall be lost, and stipulation of the Customs and Excise Official shall be deemed as being accepted.
(4) The objection as intended1n paragraph (1) shall be submitted with one Objection Letter for each stipulation.
(1) The objection as intended in Article 24 paragraph (1) shall be submitted in writing to the Director General thru the Customs Office where in the customs obligation shall be settled using the form stipulated in Attachment IV of this Regulation of the Minister of Finance.
(2) The Head of Customs Office shall forward the objection referred to in paragraph (1) to the Director General using the form stipulated in Attachment V of this Regulation of the Minister of Finance.
(1) The Director General shall issue a decision on the submitted objection within a period of 60 (sixty) days from the date the objection file was received completely.
(2) The Director General may accept the reason, explanation, or proof and/or other additional supporting data in writing from the person submitting the objection, on condition a decision on the objection had not been stipulated.
(3) In order to decide upon the objection, the Director General may ask for required proofs and/or other data from the person submitting the objection or from other related parties.
(1) If until the 60 (sixty) days time limit as intended in Article 26 paragraph (1) the Director General did not issue a decision, the objection is deemed to be accepted.
(2) In the event the application on the objection is deemed to be accepted as intended in paragraph (1), the Director General shall issue a decision letter.
(3) The Director General decision as intended in paragraph (2), shall be sent within a period of three (3) days at the latest from the date of the decision and the dispatch of the decision stated with a dispatch proof.
(4) If until the 70th (seventieth) day from the date the objection file was delivered completely, and a decision on the submitted Objection had not been received, the person submitting the objection may inquire there of in writing to the Director General.
(5) On the written inquiry as intended in paragraph (4), the Director General shall inform in writing the settlement of the related objection.
(6) Decision on an objection applies only for the submitted objection.
(1) An Exporter may submit an application for appeal to the Tax Court on the:
(2) Application for the appeal as intended in paragraph (1) may be submitted within a period of 60 (sixty) days from the date of stipulation of or the date of decision after indebted collectibles had been settled.
(1) Reimbursement may be provided on all or a part of the Export Duty and/or administrative sanction in the form of fine that had been paid.
(2) The reimbursement as intended in paragraph (1) shall be provided to the Exporter in the event of:
(3) Reimbursement of Export Duty and/or administrative sanction in the form of fine shall be made within a maximum of 30 (thirty) days from:
(1) In order to get the reimbursement as intended in Article 29 paragraph (1) the Exporter shall submit an application for reimbursement to the Head of Customs Office where-in customs obligations are settled.
(2) Reimbursement may be provided without the submission of the application referred to in paragraph (1) if the reimbursement is about an excess of payment as intended in Article 29 paragraph (2) e and f.
(3) The application as intended in paragraph (1) shall be made using the form in accordance with the form stipulated in Attachment VI of this Regulation of the Minister of Finance, attached with:
(1) The application for the reimbursement as intended in Article 30 paragraph (1) may be processed if the deposit for the Export Duty, deposit for the shortage of Export Duty and/or administrative sanction in the form of fine requested as of its reimbursement, had been received and entered in the State Treasury.
(2) On the reimbursement application as intended in Article 30 paragraph (1), the Head of Customs Office or the Customs and Excise Official provided with authority on behalf of the Minister, shall issue an approval or rejection decision within a maximum of 30 (thirty) days accounted for from the date the application was received completely.
(3) The Head of Customs Office or the Customs and Excise Official provided with authority on behalf of the Minister shall issue an Export Duty Reimbursement Decision Letter (SKPBK):
(4) The Export Duty Reimbursement Decision Letter (SKPBK) referred to in paragraph (3) shall be in accordance with the form stipulated in Attachment VII of this Regulation of the Minister of Finance.
(5) The Export Duty Reimbursement Decision Letter (SKPBK) referred to in paragraph (3) shall not be issued if the reimbursement is due to a decision on the objection as intended in Article 29 paragraph (2) on condition that during the submission of the objection, settlement of claim had not been made.
(6) If the reimbursement application as intended in Article 30 paragraph (1) is rejected, the Head of Customs Office or Customs and Excise Official provided with authority, shall issue a letter on the rejection accompanied with reasons for the rejection.
(1) Based on the Export Duty Reimbursement Decision Letter (SKPBK) as intended in Article 31 paragraph (3), the Head of Customs Office or the Customs and Excise Official provided with authority on behalf of the Minister shall issue an Export Duty Reimbursement Order Letter (SPMKBK) in accordance with the form stipulated in Attachment VII of this Regulation of the Minister of Finance.
(2) The Export Duty Reimbursement Order Letter (SPMKBK) as intended in paragraph (1) shall be issued in four (4) copies with the following distribution:
(3) The Export Duty Reimbursement Order Letter (SPMKBK) shall be borne on the reimbursement account of Export Duty revenue deposit of the current fiscal year, i.e. the same or similar account to the account of Export Duty Revenue Deposit.
(4) The Export Duty Reimbursement Order Letter (SPMKBK) shall be submitted to KPPN in two (2) work days at the latest before the expiry of the reimbursement term of the Export Duty and/or administrative sanction in the form of fine as intended ir: Article 29 paragraph (3).
(5) The Export Duty Reimbursement Order Letter (SPMKBK) shall be submitted to KPPN directly by the appointed Customs and Excise Official.
constitute inseparable parts of this Regulation of the Minister of Finance.
Procedure on amendment to errors on export customs notification, stipulation of the Customs and Excise Official, re-stipulation of the Director General, postponement, service and supervision mechanism on Exported Goods exempted from the imposing of Export Duty, claims, reimbursement, objection, and appeal necessary for the purpose of exercising this Regulation of the Minister of Finance shall be regulated with a Regulation of the Director General.
This Regulation of the Minister of Finance commences to come to effect from January 1, 2009.
For public cognizance, this Regulation of the Minister of Finance shall be announced in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On December 16, 2008
THE MINISTER OF FINANCE,
signed.
SRI MULYANI INDRAWATI