to Indonesian
a. that based on provision as intended in Article 92a paragraph (1) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, at the request of the person, the Director General of Customs and Excise can correct invoice determination on the payment of import duties that the issuance contained write errors, miscalculation, and/or mistakes in the application of the provisions of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 as well as reduce or remove administrative sanctions in the from of fine in case sanctions imposed on the person subject to sanctions because of an oversight or not caused by his/her fault;
b. that based on consideration as intended in paragraph a, and in the framework to implement the provisions of Article 92a paragraph (2) 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 Procedures to File Application for Correction of the Invoice Determination on the Payment for Lack of Import Duty and/or Administrative Sanctions in the form of Fine, that was caused by Writing Errors, Calculation Errors, Mistakes, Wrong, and/or not caused by Human Errors;
1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612/1995) as amended by Law No. 17/2006 (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 Statute Book No. 3613/1995) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755/2007);
3. Presidential Decree No. 20/P/2005;
REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURES TO FILE APPLICATION FOR CORRECTION OF THE INVOICE DETERMINATION ON THE PAYMENT FOR LACK OF IMPORT DUTY AND/OR ADMINISTRATIVE SANCTIONS IN THE FORM OF FINE, THAT WAS CAUSED BY WRITING ERRORS, CALCULATION ERRORS, MISTAKES, WRONG, AND/OR NOT CAUSED BY HUMAN ERRORS
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. Invoice determination is a letter issued by the customs and excise officials that has function as determination, notification and invoice that ask person to pay lack of import duty and/or administration in the form of fine, that is written in the Determination of Tariff and/or Customs Value (SPTNP), Customs Determination Letter (SPP), or Letter of Determination of Administrative Sanctions (SPSA).
3. Person is an individual or legal entity.
4. Director General is the Director General of Customs and Excise.
5. Customs Office is an office within the Directorate General of Customs and Excise where fulfillment of customs obligation in accordance with the provisions of Customs Law.
6. Customs and excise official is employee of the Directorate General of Customs and Excise in certain positions to carry out certain duties based on Customs Law.
Director General at the request of the person concerned can make correction in the form:
(1) Application for correction as intended in Article 2, shall be submitted in writing to the Director General through the Head of Customs Office by enclosing:
(2) Application for correction as intended in paragraph (1) must be received by the Director General within 14 (fourteen) days since the issuance date of the invoice determination.
(1) The Director General gives a decision on the application for correction as intended in Article 2 within 14 (fourteen) days since receipt of complete application.
(2) The Director General may approve or reject the application as intended in paragraph (1) in the form of an approval letter or rejection letter with stating the reasons.
(1) In case approval letter as intended in Article 4 paragraph (2) reduce some bills, customs and excise official who issued invoice determination will cancel the invoice determination and issue new invoice determination in accordance with the approval letter.
(2) In case approval letter as intended in Article 4 paragraph (2) remove the entire bill, customs and excise official will cancel invoice determination.
Further provisions on procedures to apply for correction of invoice determination will be regulated by the Director General.
This Regulation of the Minister of Finance shall come into force on December 15, 2007.
For public cognizance, to this Regulation of the Minister of Finance shall be published by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on November 22, 2007
MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI