a. that in the framework to increase service and to ensuing law certainty to the stake holder related with customs objection, it is necessary to revise provision about objection in customs;
b. that based on consideration as intended in paragraph a and in the framework to implement provision Article 93 paragraph (6), Article 93A paragraph (8), and Article 94 paragraph (6) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, it is necessary to stipulate Regulation of the Minister of Finance concerning Objection in Customs;
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. Law No. 14/2002 concerning Tax Justice (Statute Book No. 27/2002, Supplement to Statute Book No. 4189);
3. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING OBJECTION IN CUSTOMS
In this Regulation of the Minister of Finance:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No.17 of 2006.
2. 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.
3. Director General is Director General of Customs and Excise.
4. 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.
5. Person is an individual or legal entity.
(1) 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:
(2) A person may submit an objection as intended in paragraph (1), is obligated to give guarantee as much as invoice should be paid.
(3) Guarantee as intended in paragraph (2), is not obligated in case imported goods are not released yet from customs zone.
(4) Objection as intended in paragraph (1), shall be submitted 1 (one) objection letter for each stipulation and only can be done at once.
(1) The objection as intended in Article 2 paragraph (1) shall be submitted to the Director General through Head of Customs Office, by using form of sample letter as stated in Attachment I of this Ministerial Regulation that is an integral part of this Ministerial Regulation.
(2) Submission of objection as intended in paragraph (1) should be attached with:
(3) Proof of guaranty submission as described in paragraph (1) a. is not required in cases of:
(4) Submission of the objection as described in paragraph (1) may be attached with data and/or other proofs supporting the submission of the objection.
(5) Data and/of other proofs supporting the submission of the objection as intended in paragraph (4), may in the form data and/or proofs as stated in Attachment II of this Ministerial Regulation that is an integral part of his Ministerial Regulation.
(1) Imported goods as intended in Article 3 paragraph (3) a, should fulfill following provision:
(2) The imported goods as intended in paragraph (1) shall be sealed.
(3) In case submission of objection is not necessary to give guarantee as intended in Article 2 paragraph (3), importer should make statement with contents:
(4) Statement as intended in paragraph (3), shall be made by using sample format as stated in Attachment III of this Ministerial Regulation that is an integral part of this Ministerial Regulation.
(1) The objection as described in Article 2 paragraph (1) may be submitted in a period of 60 (sixty) days at the latest from the date of the stipulation letter.
(2) If within a period of 60 (sixty) days from the date of the stipulation letter, an objection is not submitted, the right to submit an objection shall be lost, and the stipulation of the Customs and Excise Officials shall be deemed as accepted.
(3) If the 60th day as intended in paragraph (1) is not working day, submission of objection can be done in the following day.
(1) Director General pass a judgment on the objection received in a period 60 (sixty) days at the latest since the date of the objection file was received.
(2) In case objection submitted not fulfill conditions to submit objection as intended in Article 3 paragraph (2), and/or provision of objection period as intended in Article 5 paragraph (1), Director General rejects objection.
(3) Director General can receive the explanation, data and/or additional proofs from Person who submitted objection in period 40 (forty) days after date of the objection file was received, provided that judgment on the objection had not been stipulated.
(4) Director General can ask the explanation, data, and/or additional proofs required from Person who submitted objection or other related party, by using letter format as stated in Attachment IV of this Ministerial Regulation that is an integral part of this Ministerial Regulation.
(5) Required explanation, data, and/or additional proofs as intended in paragraph (4) should be submitted in a period 10 (ten) days at the latest since date of sending request letter.
(6) Explanation, data, and/or additional proofs are submitted after a period as intended in paragraph (5), will not be considered in the judgment of objection.
(7) On the receiving of explanation, data and/or additional proofs as intended in paragraph (3) and paragraph (5) will be given receipt and/or notes.
(8) Decision on the objection as intended in paragraph (1) may in the form of acceptance or rejection.
(8) Decision on the objection as intended in paragraph (8) will be stipulated in the Decision of the Director General.
(1) If in the 60 (sixty) days period as intended 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) If objection is accepted as intended in paragraph (1), Director General issue decision in the form of Decision of the Director General as intended in Article 6 paragraph (9).
Decision on the objection as intended in Article 6 paragraph (8), shall become:
(1) Decision of the Director General as intended in Article 6 paragraph (9) shall be sent in the following day at the latest to the related party.
(2) Sending of Decision of the Director General as intended in paragraph (1), stated with:
(1) Person who submits objection can ask question in writing to the Director General, if in period 70 (seventy) days since date of objection receiving, not receive yet Decision of the Director General as intended in Article 6 paragraph (9).
(2) On the question as intended in paragraph (1), Director General answer it in writing about processing of its objection.
(1) For the decision on objection as intended in Article 6 paragraph (6) and Article 7 paragraph (2) that stipulates amount of import duty, excise and/or tax on the import is equal with amount in customs declaration, Decision of the Director General as intended in Article 6 paragraph (9) is used as bases for:
(2) For the decision on objection as intended in Article 6 paragraph (6) and Article 7 paragraph (2) that stipulates amount of import duty, excise and/or tax on the import is less than amount in customs declaration, Decision of the Director General as intended in Article 6 paragraph (9) is used as bases for:
(3) For the decision on objection as intended in Article 6 paragraph (6) and Article 7 paragraph (2) that stipulates amount of import duty, excise and/or tax on the import is more than amount in customs declaration, Decision of the Director General as intended in Article 6 paragraph (9) is used as bases for:
(4) For decision on objection as intended in Article 6 paragraph (8) for stipulation other than tariff and/or customs value for calculation of import duty, Decision of the Director General as intended in Article 6 paragraph (8) is used as bases for:
(5) For decision on objection as intended in Article 6 paragraph (8) for stipulation administration sanction in the form of fine, Decision of the Director General as intended in Article 6 paragraph (8) is used as bases for:
(6) Returning on the over payment as intended in paragraph (1) a, (2) a, (3) a, and (4) a, may in the form:
When this Ministerial Regulation comes into effect:
1. On the objection is applied before this Ministerial Regulation comes into effect, process of objection is based on Regulation of the Minister of Finance No. 146/PMK.04/2007 concerning Procedures on the Submission of Customs Objection.
2. Regulation of the Minister of Finance No. 146/PMK04/2007 concerning Procedures on the Submission of Customs Objection is revoked and declared null and void.
Further provision about procedures and process of objection in customs will be arranged by Regulation of the Director General.
This Ministerial Regulation shall come to effect from 30 (thirty) days after stipulation date.
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 December 3, 2010
MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO