that in the framework to implement Article 13 of Regulation of the Minister of Finance Number 217/PMK.04/2010 concerning Objection in the Field of Customs, it is necessary to stipulate a Regulation of the Director General of Customs and Excise concerning Procedure for Proposal and Settlement of Objection in the Field of Customs;
1. Law Number 10 of 1995 concerning Customs (Statute Book Number 75 of 1995, Supplement to Statute Book Number 3612) as amended by Law Number 17 of 2006 (Statute Book Number 93 of 2006, Supplement to Statute Book Number 4661);
2. Law Number 19 of 1997 concerning Tax Invoice by Distress Warrant (Statute Book Number 42 of 1997, Supplement to Statute Book Number 3686) as amended by Law Number 19 of 2000 (Statute Book Number 129 of 2000, Supplement to Statute Book Number 3987);
3. Law Number 14 of 2002 concerning Tax Justice (Statute Book Number 27 of 2002, Supplement to Statute Book Number 4189);
4. Presidential Regulation Number 95 of 2006 concerning Organization and Working Procedure of Vertical Agencies in the Ministry of Finance Environment as amended by Presidential Regulation Number 22 of 2007;
5. Regulation of the Minister of Finance Number 184/PMK.01/2010 concerning Organization and Working Procedure in the Ministry of Finance;
6. Regulation of the Minister of Finance Number 51/PMK.04/2008 concerning Procedure to Stipulate Tariff, Customs Value, and Administration Sanction, as well as Stipulation of the Director General of Customs and Excise and Customs and Excise Official as amended by Regulation of the Minister of Finance Number 147/PMK.04/2009;
7. Regulation of the Minister of Finance Number 74/PMK.01/2009 concerning Organization and Working Procedure of Vertical Agency of the Directorate General of Customs and Excise;
8. Regulation of the Minister of Finance Number 217/PMK.04/2010 concerning Objection in the Field of Customs;
9. Regulation of the Director General of Customs and Excise Number P-25/BC/2009 concerning Forms and Content of Stipulation Letter, Decision Letter, Warning Letter, and Distress Warrant;
10. Regulation of the Director General of Customs and Excise Number P-39/BC/2010 concerning Filling-in of Investigation and Stipulation Forms;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURE FOR PROPOSAL AND SETTLEMENT OF OBJECTIONS IN THE FIELD OF CUSTOMS.
In this Regulation of the Director General:
1. Customs Law is Law Number 10 of 1995 concerning Customs as amended by Law Number 17 of 2006.
2. Director General is the Director General of Customs and Excise.
3. Director of Customs and Excise Receipt and Regulation, hereinafter called as PPKC Director, is the Director of PPKC in the Directorate General of Customs and Excise.
4. Head Office is the head office of the Directorate General of Customs and Excise.
5. Regional Office is the regional office of the Directorate General of Customs and Excise.
6. Customs and Excise Main Service Office, hereinafter abbreviated as KPUBC is the main service office of the Directorate General of Customs and Excise.
7. Customs and Excise Supervision and Service Office hereinafter abbreviated as KPPBC is an office dealing with supervision and service in the Directorate General of Customs and Excise.
8. Customs and Excise official is an employee in the Directorate General of Customs and Excise appointed in a certain position to perform certain duties based on Customs Law.
9. Person is an individual or legal entity.
10. Requestor is a person having the right to submit an objection proposal.
11. Customs Tariff and Value Stipulation Letter, hereinafter abbreviated as SPTNP is a stipulation letter of the Customs and Excise Official on customs tariff and/or value where its forms, contents and procedures for filling-in is pursuant to provisions of statutory regulations on forms and contents of stipulation letter, decision letter, warning letter, and distress warrant.
12. Customs Stipulation Letter, hereinafter abbreviated as SPP is a stipulation letter of the Customs and Excise Official on customs tariff and/or value and stipulation of matters other than customs tariff and/or value where its forms, contents, and procedures for filling-in is pursuant to provisions of statutory regulations on forms and contents of stipulation letter, decision letter, warning letter, and distress warrant.
13. Administrative Sanction Stipulation Letter, hereinafter abbreviated as SPSA is a stipulation letter of the Customs and Excise Official on administrative sanctions in the form of fine where its forms, contents, and procedures for filling-in is pursuant to provisions of statutory regulations on forms and contents of stipulation letter, decision letter, warning letter, and distress warrant.
14. Invoice is on the shortage of payment of import duty, duty, tax in the framework of import, interest, and/or administrative sanctions in the form of fine obligated to be paid.
15. Examination and Stipulation Sheet is a sheet on the examination and stipulation of Customs Value or the Sheet on the Examination and Stipulation of Tariff as intended in Regulation of the Director General of Customs and Excise Number P-39/BC/2010 concerning Filling-in of Examination and Stipulation Sheet.
(1) A Requestor may submit an objection in writing to the Director General only on stipulations made by a Customs and Excise Official on:
(2) The Requestors as intended in paragraph (1) are:
(3) On the written objection proposal as intended in paragraph (1), a Requestor is obligated to submit guarantee in the amount of the claim to be paid.
(4) The guarantee as intended in paragraph (3) is not obligated to be delivered in case the claim to be paid had been settled or the imported goods are not yet taken out of customs zone.
(5) A Requestor may submit only 1 (one) objection proposal in writing as intended in paragraph (1) for each stipulation of the Customs and Excise Official.
(6) A Requestor only has 1 (one) chance to submit an objection proposal in writing as intended in paragraph (1).
(1) The written objection as intended in Article 2 paragraph (1) shall be submitted to the:
(2) The written objection proposal as intended in paragraph (1) shall be attached with:
(3) Proof of the receipt of the guarantee as intended in paragraph (2) a, shall be issued by the Customs and Excise Official after receiving a guarantee from a Requestor.
(4) On the guarantee as intended in paragraph (3), the Customs and Excise official shall make a confirmation of the guarantee to the guarantee issuer.
(5) In case an objection proposal is made by delivering the guarantee as intended in Article 2 paragraph (3), approval to take the goods out shall be given after result of the confirmation of guarantee as intended in paragraph (4) setting forth the guarantee is stated to be correct.
(6) Photocopy of proof of the receipt of guarantee as intended in paragraph (2) a is not required in case:
(7) The objection proposal as intended in paragraph (1) may be attached with data and/or proof supporting the reasons of the objection proposal.
(1) The imported goods as intended in Article 3 paragraph (6) a, shall meet the following provisions:
(2) The imported goods as intended in paragraph (1) shall be sealed by Customs and Excise Officials.
(3) In case an objection proposal is not obligated to be accompanied with the guarantee as intended in Article 2 paragraph (4), the importer shall provide a statement letter informing:
(4) The statement letter as intended in paragraph (3) constitutes an attachment of the objection proposal as intended in Article 3 paragraph (2).
(1) The objection as intended in Article 2 paragraph (1) shall be submitted within a period of a maximum of 60 (sixty) days from the date of the Stipulation.
(2) If an objection is not submitted up to a period of 60 (sixty) days from the date of the Stipulation Letter, the right to submit an objection falls and the stipulation of the Customs and Excise official is deemed to be accepted.
(3) In case the 60th (sixtieth) day as intended in paragraph (1) is not a work day, the objection proposal may be made on the following work day.
(1) A Requestor shall submit the written objection proposal as intended in Article 3 paragraph (1) to the Customs and Excise Official at KPUBC or KPPBC.
(2) The Customs and Excise Official at KPUBC or KPPBC receiving an objection proposal shall provide a receipt to the Requestor in accordance with the sample form stipulated in Attachment I constituting an inseparable part of this Director General Regulation.
(1) On an objection proposal that was received as intended in Article 6 paragraph (2), within a period of a maximum of 5 (five) work days:
(2) The forwarded objection proposal as intended in paragraph (1) shall be attached with a photocopy of customs notification and related documents.
(3) The forwarding of the objection proposal as intended in paragraph (1) shall use the sample form stipulated in Attachment Il constituting an inseparable part of this Director General Regulation.
(1) Every objection on the stipulation of a Customs and Excise Official shall be attached with an Examination and Stipulation Sheet, minutes of stipulation or a document treated similarly with minutes of stipulation by the officer compiling the stipulation.
(2) The minutes of stipulation as intended in paragraph (1), is a work paper that shall be used as basis to examine an objection containing chronology, reasons, method, and basis of stipulation.
(3) Examination and Stipulation Sheet, minutes of stipulation or document treated similarly with the minutes of stipulation as intended in paragraph (1):
(4) The minutes of stipulation as intended in paragraph (1) shall be compiled in accordance with the sample form stipulated in Attachment Ill constituting an inseparable part of this Director General Regulation.
Head of KPUBC or KPPBC, on behalf of the Director General shall decide to reject an objection in case:
Procedure of the objection proposal as intended in Article 3 paragraph (1) is stipulated in Attachment IV constituting an inseparable part of this Director General Regulation.
(1) PPKC Director, Head of Regional Office, or Head of KPUBC, on behalf of Director General, shall decide upon the objection as intended in Article 2 paragraph (1) within a period of a maximum of 60 (sixty) days accounted for from the date of receipt of the objection proposal as intended in Article 6 paragraph (2).
(2) Decision on the objection as intended in paragraph (1) can be in the form of approval or rejection.
(1) On the objection as intended in Article 3 paragraph (1), the PPKC Director, Head of Regional Office, or Head of KPUBC shall perform:
(2) The PPKC Director, Head of Regional Office, or Head of KPUBC can receive an elucidation, data and/or additional proofs from the Requestor within a period of maximum of 40 (forty) days from the date of receipt of the objection proposal as intended in Article 6 paragraph (2) and decision on the objection is not yet taken.
(3) The PPKC Director, Head of Regional Office, or Head of KPUBC are entitled to demand for elucidation, data and/or additional proofs that are required in writing to the Requestor or from other related parties before deciding upon an objection.
(4) The request as intended in paragraph (3) shall be sent on the following work day at the latest with a letter having a category that can be proven as of its sending date.
(5) The elucidation, data and/or additional proof as intended in paragraph (3), must be demanded within a period of a maximum of 10 (ten) days from the date of dispatch of the request as intended in paragraph (4).
(6) Elucidation, data and/or additional proof submitted after the period as intended in paragraph (5), will not be considered in the settlement of the objection.
(7) Request for elucidation, data and/or additional proofs to other related parties as intended in paragraph (3) shall take into account the availability of time to decide upon an objection.
If the PPKC Director, Regional Office Chief, or Head of KPUBC did not make a decision on an objection within a period of 60 (sixty) days as intended in Article 11 paragraph (1), the objection is deemed to be accepted.
(1) Decision on the objection as intended in Article 9, Article 11 paragraph (2), and Article 13 shall be set forth in a Director General Decision;
(2) The Director General Decision as intended in paragraph (1) shall be addressed to the Requestor with copies to the:
Decision on the objection as intended in Article 11 paragraph (2), can be used as:
(1) Director General Decision as intended in Article 14 paragraph (1) shall be sent to the Requestor on the following work day at the latest.
(2) Dispatch of the Director General Decision as intended in paragraph (1), is declared with a:
(1) A Requestor may ask in writing to the Director General attn. PPKC Director, Director General attn. Head of Regional Office, Director General attn. Head of KPUBC, or Director General attn. Head of KPPBC if the Director General Decision as intended in Article 14 paragraph (1) is not yet received within a period of 70 (seventy) days from the date of receipt of the objection proposal.
(2) On the question as intended in paragraph (1), the PPKC Director, Head of Regional Office, Head of KPUBC, or KPPBC shall provide an answer in writing concerning the settlement of said objection accompanied with a copy of the Director General Decision as intended in Article 14 paragraph (1) and its dispatch proof.
(1) On the decision as intended in Article 11 paragraph (2) stipulating the amount of import duty, duty, and/or tax in the framework of import that is the same as those notified in customs notification, and the objection is deemed to be accepted as intended in Article 13, the Director General decision as intended in Article 14 paragraph (1), shall be used as basis for:
(2) On the decision as intended in Article 11 paragraph (2) stipulating the amount import duty, duty, and/ or tax in the framework of import that is smaller than those notified in customs notification, the Director General decision as intended in Article 14 paragraph (1), shall be used as basis for:
(3) On the decision as intended in Article 11 paragraph (2( stipulating the amount import duty, duty, and tax in the framework of import that is greater than those notified in customs notification, the Director General decision as intended in Article 14 paragraph (1), shall be used as basis for:
(4) On the decision as intended in Article 11 paragraph (2) on an objection on stipulations other than for customs tariff and/or value for the calculation of import duty, the Director General decision as intended in Article 14 paragraph (1), shall be used as basis for:
(5) On the decision as intended in Article 11 paragraph (2) on an objection on stipulation of administrative sanction in the form of fine, the Director General decision as intended in Article 14 paragraph (1), shall be used as basis for:
(6) Reimbursement of over-payment as intended in paragraph (1) a, paragraph (2) a, paragraph (3) a, or paragraph (4) a can be in the form of:
(1) On an objection gaining a decision as being accepted, Head of KPUBC or KPPBC shall:
(2) On an objection gaining a decision as rejected totally, Head of KPUBC or KPPBC shall:
(3) On an objection gaining a decision as rejected partly, and inflicting a claim, the Head of KPUBC or KPPBC shall:
(4) On an objection gaining a decision as being rejected and stipulated otherwise, and inflicting a claim, the Head of KPUBC or KPPBC shall:
(6) On an objection gaining a decision as being rejected and stipulated otherwise, and inflicting overpayment of import duty, duty, tax in the framework of import, and/or administrative sanction in the form of fine, the Head of KPUBC or KPPBC shall:
(7) On an objection gaining a decision as rejected and stipulated otherwise, and not inflicting over or shortage of payment of import duty, duty, tax in the framework of import, and/or administrative sanction in the form of fine, the Head of KPUBC or KPPBC shall:
Procedure for the settlement of objection as intended in Article 11 paragraph (1) is stipulated in Attachment V constituting an inseparable part of this Director General Regulation.
(1) In case the Director General decision on the objection as intended in Article 9 or Article 11 paragraph (2) is appealed to a Tax Court, the Director General shall appoint:
(2) PPKC Director or Head of Tanjung Priok KPUBC may assign an official from the unit in charge of objection and appeal or ask other related units to assign an officer or an employee to be present in the appeal court session in the Tax Court.
(1) For the performance of court of appeal as intended in Article 20 paragraph (1), on a demand for appeal clarification letter by a Tax Court:
(2) In order to compile the appeal clarification letter as intended in paragraph (1) a, the PPKC Director asks for the file of the related objection to the Head of Regional Office, Head of Batam KPUBC, or Head of KPPBC;
(3) In case request for the appeal clarification letter as intended in paragraph (1) is addressed directly to the Head of Regional Office, Head of Batam KPUBC, or Head of KPPBC, appeal clarification letter shall be compiled and sent by the Head of Regional Office, Head of Batam KPUBC, or Head of KPPBC;
(4) In case the appeal clarification letter was compiled and senf by the Head of Regional Office, Head of Batam KPUBC, or Head of KPPBC as intended in paragraph (3), copies of the appeal clarification letter shall be distributed to the PPKC Director attached with photocopy of the related objection file.
Procedure for the performance of court of appeal as intended in Article 21 paragraph (1) is stipulated in Attachment - VI constituting an inseparable part of this Director General Regulation.
Decision of the Director General on objection as intended in Article 14 paragraph (1) and decision on the performance of court of appeal as intended in Article 21 paragraph (1) shall be administered and used as an evaluation substance by the unit handling objections and/or appeal.
(1) For the purpose of administration and evaluation of the handling of objections, Heads of Regional Offices, Head of KPUBC, and Head of KPPBC shall compile monthly reports on the performance of the settlement of objections to the Director General attn. PPKC Director.
(2) Monthly report on settlement performance of objections as intended in paragraph (1) shall be sent on the fifth (5th) of the following month at the latest using the form stipulated in Attachment-Vu being an inseparable part of this Director General Regulation.
When this Director General Regulation comes to effect, then:
1. Process on the settlement of objections submitted before this Director General Regulation comes to effect shall be made based on Director General Regulation Number 64/BC/1999 concerning Execution Guidelines on Proposal, Forwarding, and Settlement of Objections on Customs and Excise.
2. Director General Regulation Number 64/BC/1999 concerning Execution Guidelines on Proposal, Forwarding, and Settlement of objections on Customs and Excise, is revoked and declared as not in effect any more.
This Director General Regulation commences to come to effect from the date of stipulation.
Stipulated in Jakarta
on January 3, 2011
DIRECTOR GENERAL,
signed,
THOMAS SUGIJATA
NIP 195106211979031001