to Indonesian
a. that to giving legal certainly in the framework to implement rechecked by Director General of Customs and Excise or appointed official, it is necessary to improve provisions are governed in Regulation of the Minister of Finance No. 51/PMK.04/2008 concerning Procedures for Stipulating Tariff, Customs Value and Administrative Sanctions as well Stipulation of the Director General of Customs and Excise or Customs and Excise Official;
b. that based on consideration as intended in paragraph a, it is necessary to stipulate Regulation of the Minister of Finance concerning Second 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 as amended by Regulation of the Minister of Finance No. 147/PMK.04/2009;
REGULATION OF THE MINISTER OF FINANCE CONCERNING SECOND 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 as amended by Regulation of the Minister of Finance No. 147/PMK.04/2009 shall be amended as follows:
1. Provision of Article 1 shall be amended, so Article 1 is read as follows:
"Article 1
In this Ministerial Regulation:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Administration Sanction in the form of Fine is administration sanction based on Customs Law that is stipulated in written by Customs and Excise Official to the persons who are not fulfill customs obligation in the form of obligated payment caused by violation in the customs.
3. Person is individually or legal entity.
4. Import Duty Rate hereinafter called Rate is classification of goods and rate of Import Duty.
5. Customs Value to Calculate Import Duty, hereinafter called Customs Value is transaction value of the imported goods.
6. Recheck is a rechecking on Tariffs and/or Customs Value.
7. Customs Audit is the examination of the activities of financial statements, books, records and documents that became the basis evidence of bookkeeping, letter relating to the business activities including electronic data, letters relating to the activities in the field of customs, and/or stocks of goods within the framework of the implementation on the provisions of laws in the field of customs.
8. Real Proof Or Objective Data and Measurable is evidence or data based on documents actually available and the document contained the unit, value or a specific measurement in the form of numbers and/or sentence.
9. Customs Notices are statements that are notified by Person in order to implement the customs duty in the form and terms specified in the Customs Law.
10. Importers are the people who perform activities of entering goods into the Customs Area.
11. Customs Office is an office within the Directorate General of Customs and Excise where customs obligation is fulfilled accordance with the provisions of Customs Law.
12. Director General is the Director General of Customs and Excise.
13. Customs and Excise officers are employees of the Directorate General of Customs and Excise in certain positions to carry out certain duties under the Customs Law."
2. The provisions of Article 10 paragraph (1), paragraph (2), and paragraph (3) are amended, between paragraphs (1) and paragraph (2) is inserted 1 (one) paragraph that is called paragraph (1a), between paragraph (4) and paragraph (5) is inserted 1 (one) paragraph that is called paragraph (4a), and supplement 1 (one) paragraph that is called paragraph (6), so that Article 10 is read as follows:
"Article 10
(1) The Director General may re-determinate Tariff and/or Customs Value within a period of 2 (two) years from the date of registration of import customs notification.
(1a) Re-determinate Tariff and/or Customs Value as intended in paragraph (1) by Recheck or Customs Audit.
(2) Re-determinate Tariff and/or Customs Value as intended in paragraph (1), if the results of rechecked or Customs Audit found over or under payment of Import Duty and/or tax in import caused by error on Tariff and/or Customs Value.
(3) In case re-determination of Tariffs and/or Customs Value as intended in paragraph (2), resulting under payment of Import Duty and/or tax in import as a result of an error on notified transaction value, following shall be done:
a. Importers must pay less payment of Import Duty and/or tax on import; and
b. Importer subject to Administrative Sanctions in the form of fine of at least 100% (hundred percent) of Import Duty paid less and at most 1000% (one thousand percent) of Import Duty paid less.
(4) Re-determinate Tariff and/or Customs Value as intended in paragraph (1) that resulted under or over payment of Import Duty and/or tax in import, set forth in the Letter of Re-Determination of Tariff and/or Customs Value (SPKTNP).
(4a) The period of 2 (two) years to make the determination re-Rates and / or Customs Value as referred to in paragraph (1), calculated from the date of registration of import customs notification until the date of issuance of Letter of Re-Determination of Tariff and/or Customs Value (SPKTNP ).
(5) Letter of Re-Determination of Tariff and/or Customs Value (SPKTNP) as intended in paragraph (4) has function as:
a. determination of the Director General;
b. notice to the importer; and
c. billing to the importer.
(6) The Director General may delegate the authority to re-determinate Tariff and/or Customs Value as intended in paragraph (1) to the appointed Customs and Excise Official."
3. Between Article 10 and Article 11 is inserted 3 (three) articles, namely Article 10A, Article 10B, and Article 10C which read as follows:
"Article 10A
(1) The Director General of Customs and Excise or appointed official can Recheck of Rates and/or Customs Value in the Customs Notification, after 30 (thirty) days from the date of registration of import customs notification.
(2) Rechecking as intended in paragraph (1) is carried out in case there is Real Evidence or Measured Objective Data, based on:
a. written request from the Customs and Excise Official;
b. request from the Head of Customs Office; or
c. request from the unit that performs the control function.
Article 10B
(1) Results of the Recheck can be:
a. founded less and/or over payment of Import Duty and/or tax in import; or
b. did not found less and/or over payment of Import Duty and/or tax in import.
(2) Results of Rechecking as intended in paragraph (1) set forth in the Recheck Result Note.
(3) On the Recheck as intended in paragraph (1) a, the Director General of Customs and Excise or appointed official make Letter of Re-Determination of Tariff and/or Customs Value (SPKTNP) as intended in Article 10 paragraph (4).
(4) The results of Recheck as intended in paragraph (1) b, the Director General or appointed official does not make Re-Determination of Tariff and/or Customs Value.
(5) In case of Recheck conducted on more than 1 (one) import customs notification with result Rechecking as intended in paragraph (1) a, the Letter of Determination of Return Rates and / or Customs Value (SPKTNP) can be issued for every import customs notification partially.
Article 10C
(1) Based on Importers request, Director General or appointed Customs and Excise Official can stipulate classification of goods on the imported goods as the basis to calculate Import Duty before submission of Customs Notification (Pre Entry Classification).
(2) Based on Importer request, the Director General or appointed Customs and Excise Officials can stipulate Customs Value on the import goods as the basis to calculate Import Duty before submission of Customs Notification (Pre Entry Classification).
(3) Valuation Ruling as intended in paragraph (2) is stipulation of Customs Value by Director General of appointed Customs and Excise Official that is made based on results of Customs Audit on importation of goods that have been and will be done by the importer within a specified period."
4. Between Article 17 and Article 18 is inserted 1 (one) article, that is Article 17 A, read as follows:
"Article 17 A
Further provision concerning:
a. implementation guidelines for the conduct Rechecking on Rates and/or Customs Value; and
b. implementation guidelines for determining the classification of goods and/or customs value of imported goods as the basis for calculating import duty prior to submission of import customs notification,
will be regulated by the Director General."
This Ministerial Regulation shall come into force after 30 (thirty) days since 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 August 1, 2011
MINISTER OF FINANCE,
signed,
AGUS D.W. MARTOWARDOJO