to Indonesian
a. that by the promulgation of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 concerning Amendment to Law No. 10/1995 concerning Customs, it is necessary to make adjustments on provisions on imposing administrative sanctions;
b. that based on the consideration as intended in paragraph a, it is necessary to stipulate Government Regulation concerning Imposition of Administrative Sanctions in the Form of Fine in the Field of Customs;
1. Article 5 paragraph (2) of 1945 Republic of Indonesia Constitution.
2. 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 the Amendment to Law No. 10/1995 concerning Customs (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
GOVERNMENT REGULATION CONCERNING THE IMPOSITION OF ADMINISTRATIVE SANCTION IN THE FORM OF FINE IN THE FIELD OF CUSTOMS
In this Government Regulation:
1. Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 concerning the Amendment to Law No. 10/1995 concerning Customs.
2. Minister is the Minister of Finance of the Republic of Indonesia.
3. Customs and Excise Official is an employee of the Directorate General of Customs and Excise assigned in specified position to execute specified tasks based on the Law.
(1) Administrative sanctions in the form of fine shall be imposed just for violations regulated in Law.
(2) The administrative sanctions in the form of fine as intended in paragraph (1) is stated in:
(1) The amount of fine stated in a specified value in Rupiah as intended in Article 2 paragraph (2) a shall be executed in accordance with Law.
(2) The provisions as intended in paragraph (1) is applicable for Article 10A paragraph (8), Article 11A paragraph (6), Article 45 paragraph (3), Article 52 paragraphs (1) and (2), Article 81 paragraph (3), Article 82 paragraph (3) b, Article 86 paragraph (2), Article 89 paragraph (4), Article 90 paragraph (4), and Article 91 paragraph (4) of Law.
(1) The amount of fine stated in a minimum up to a maximum value in Rupiah as intended in Article 2 paragraph (2) b shall be stipulated gradually on condition that if in the last six (6) months, there occurred:
(2) The provisions as intended in paragraph (1) is applicable for Article 7A paragraph (7), Article 7A paragraph (8), Article 8A paragraphs (2) and (3), Article 8C paragraphs (3) and (4), Article 9A paragraph (3), and Article 10A paragraphs (3) and (4) of Law.
(1) The amount of fine stated in a specified percentage of import duty which should be paid as intended in Article 2 paragraph (2) c is obtained from the sum of the specified percentage and the import duty which should be paid;
(2) The provisions as intended in paragraph (1) is applicable for Article 10B paragraph (6), Article 10D paragraphs (5) and (6), Article 43 paragraph (3), and Article 45 paragraph (4) of Law.
(1) The amount of fine stated in a specified minimum up to a maximum percentage of the shortage of import duty or export duty payment as intended in Article 2 paragraph (2) d shall be stipulated gradually based on the comparison of the shortage of import duty or export duty payment with the import duty or export duty having been paid on condition that if the shortage of import duty or export duty is:
(2) The provisions as intended in paragraph (1) is applicable for Article 16 paragraph (4) , Article 17 paragraph (4), Article 82 paragraphs (5) and (6), and Article 86A of Law.
(1) The amount of fine stated in a minimum up to a maximum percentage of the import duty payment which should be paid as intended in Article 2 paragraph (2) e shall be stipulated gradually based on the comparison of import duty on the facility misused with the total import duty receiving the facility on condition that if the shortage of import duty payment is:
(2) The provision as intended in paragraph (1) is applicable for Article 25 paragraph (4), and Article 26 paragraph (4) of Law.
On the violation imposed of administrative sanctions in the form of fine that is calculated based on the percentage of import duty, if the tariff or final tariff of import duty on goods related with such violation the amount thereof is 0% (zero percent), shall be imposed of fine in the amount of Rp 5,000,000.00 (five million Rupiah).
On the violations found based on audit results imposed of fine as intended in Article 10A paragraph (8), Article 11A paragraph (6), Article 45 paragraph (3), Article 52 paragraph (1) and paragraph (2) of Law, shall be imposed of 1 (one) time fine.
The imposing of administrative sanctions regulated in this Government Regulation shall be stipulated in the form of stipulation letter.
By the time this Government Regulation commences to come to effect, Government Regulation No. 22/1996 concerning Imposing of Customs Administrative Sanctions (Statute Book No. 37/1996, Supplement to Statute Book No. 3627) shall be revoked and declared null and void.
This Government Regulation shall come into force on the date of promulgation.
For public cognizance, this Government Regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta,
on April 11, 2008
THE PRESIDENT OF THE REPUBLIC OF INDONESIA
signed,
DR. H. SUSILO BAMBANG YUDHOYONO