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REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. PER-43/BC/2011

CONCERNING
SECOND AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-39/BC/2008 CONCERNING IMPLEMENTATION DIRECTION FOR THE PAYMENT AND DEPOSITING OF STATE REVENUE IN THE FRAMEWORK OF IMPORT, STATE REVENUE IN THE FRAMEWORK OF EXPORT, STATE REVENUE ON GOODS SUBJECT TO EXCISE, AND STATE REVENUE ORIGINATING FROM THE IMPOSING OF ADMINISTRATIVE FINE ON THE TRANSPORTATION OF CERTAIN GOODS

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

a. that in the framework harmonize with regulation in taxation, it is necessary to improve procedure on filling Payment Slip of Customs, Excise and Tax (SSPCP);

b. that base on consideration in paragraph a above, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Second Amendment to the Regulation of the Director General of Customs and Excise No. P-39/BC/2008 concerning Technical Direction for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods;

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 Amendment to the Law No. 10/1995 concerning Excise (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);

2. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to R.I. Statute Book No. 3613) as amended by Law No. 39/2007 concerning Amendment to the Law No. 11/1995 concerning Excise (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);

3. Regulation of the Minister of Finance No. 213/PMK.04/2008 concerning Procedure for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods;

HAS DECIDED:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING SECOND AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-39/BC/2008 CONCERNING IMPLEMENTATION DIRECTION FOR THE PAYMENT AND DEPOSITING OF STATE REVENUE IN THE FRAMEWORK OF IMPORT, STATE REVENUE IN THE FRAMEWORK OF EXPORT, STATE REVENUE ON GOODS SUBJECT TO EXCISE, AND STATE REVENUE ORIGINATING FROM THE IMPOSING OF ADMINISTRATIVE FINE ON THE TRANSPORTATION OF CERTAIN GOODS.

Article I

To amend Regulation of the Director General of Customs and Excise No. P-39/BC/2008 concerning Technical Direction for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods as amended by P-05/BC/2009, become as stipulated in Attachment that is integral part of this Regulation of the Director General.

Article II

1. In case payment and depositing in the framework to fulfill obligation of import to be used by using Declaration of Importing Goods (BC 2.0), form and procedure to fill Payment Slip of Customs, Excise and Tax (SSPCP) as governed in Attachment I of Regulation of the Director General of Customs and Excise No. P-39/BC/2008 concerning Technical Direction for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods as amended by P-05/BC/2009, still can be used with following provision:

2. This Regulation of the Director General shall come into force since 30 (thirty) days after date of stipulation.

Stipulated in Jakarta
on September 16, 2011
DIRECTOR GENERAL
signed,
AGUNG KUSWANDONO
NIP 196703291991031001