to Indonesian
that in the framework to implement the provisions of Article 8 paragraph (4) of Law No. 11/1995 concerning Excise as amended by Law No. 39/2007, it is necessary to stipulate Regulation of the Minister of Finance concerning the Excise is not Collected;
1. Law No. 11/1995 concerning Excise (Statute Book of the Republic of Indonesia No. 76/1995, Supplement to Statute Book of the Republic of Indonesia No. 3613) as amended by Law No. 39/2007 (Statute Book of the Republic of Indonesia No. 105/2007, Supplement to Statute Book of the Republic of Indonesia No. 4755);
2. Presidential Decree No. 84/P/2009;
REGULATION OF THE MINISTER OF FINANCE CONCERNING EXEMPTION FROM EXCISE.
In this Regulation of the Minister of Finance:
1. Excise Law is Law No. 11/1995 concerning Excise as amended by Law No. 39/2007.
2. Excise is state levy imposed on the specified goods that has trait or characteristic specified in the Excise Law.
3. Factory is a specified place including buildings, yards, and fields that are part thereof, which is used to produce excisable goods and/or to pack the excisable goods in packing for retail sale.
4. Person is an individual or legal entity.
5. Entrepreneur is person who manages Factory.
6. Storage is a place, building, and/or field that are not part of the plant, which are used to store the excisable goods in the form of ethyl alcohol that excise is still owed to be distributed, sold, or exported.
7. Storage Entrepreneur is a person who manages Storage.
8. Import is the activities to enter goods into the Customs Area.
9. Importer of Excisable Goods is person who enters the excisable goods into the Customs Area.
10. Customs Area is territory of the Republic of Indonesia which covers area, land, water and air space above them, as well as certain places in the exclusive economic zone and continental shelf in which applies Law in the field of customs.
11. Excise documents are documents used in the implementation of Excise Law in the forms or through electronic media.
12. Regional Office is the Regional Office of the Directorate General of Customs and Excise.
13. Office of the Directorate General of Customs and Excise hereinafter called Office is Main Service Office of Customs and Excise or Control and Service Office of Customs and Excise within the Directorate General of Customs and Excise environment.
14. Director General is the Director General of Customs and Excise.
(1) Excise is not collected on the excisable goods in the form of cutting tobacco that is made from tobacco leaves, not packed for retail sales with commonly used traditional packaging material, if:
(2) Excise is not collected on the excisable goods in the form of beverages containing ethyl alcohol from the fermentation or distillation, if:
(3) Manufacturing, distribution, or sale of excisable goods which excise is not collected as intended in paragraph (1) and paragraph (2):
(1) Excise is not collected on the excisable goods from abroad if it transshipped or transited with destination to outside of the Customs Area.
(2) Procedures on the transshipped or transited as intended in paragraph (1) are stipulated in regulations in the field of customs.
(1) Excise is not collected on the excisable goods that are exported.
(2) Prior to the implementation of the export of excisable goods as intended in paragraph (1), Factory Entrepreneur or Storage Entrepreneur shall notify to the head of the Office which oversees by using notification form of excisable goods mutations.
(1) Excise is not collected on the excisable goods from Factory or Import origin when entered into another Factory.
(2) Excise is not collected on the excisable goods in the form of ethyl alcohol from Factory or Import origin when entered into Storage.
(3) Before the entry of excisable goods into the Factory as intended in paragraph (1) or into a Storage as intended in paragraph (2), Factory Entrepreneur, Importer of Excisable Goods, or Storage Entrepreneur must notify to head of the Office that oversees by using the notification form of excisable goods mutations.
(1) Excise is not collected on the excisable goods from Factory or Import origin when entered into another Factory to be used as raw materials or auxiliary materials to make final goods that are excisable goods.
(2) Factory Entrepreneur who will make final goods that are excisable goods by using raw materials or auxiliary materials as intended in paragraph (1), must submit its production plan to the Director General through the head of Office and Regional Office that oversees, by using PBCK-1 form.
(3) Prior to the release of excisable goods as intended in paragraph (1) from the Factory, Storage, or Customs Zone with destination to Factory, Factory Entrepreneur or Storage Entrepreneur must notify to the head of Office that oversees by using mutation notification form of excisable goods.
(4) Factory Entrepreneur who use excisable goods that excise is not collected as intended in paragraph (1), shall implement the following matters:
(5) The report as intended in paragraph (4) c is made by using LACK-1 form that includes:
(6) Factory Entrepreneur, Storage Entrepreneur, or importer of excisable goods who sell or deliver goods which are excisable goods to other Factory as intended in paragraph (1), shall submit a monthly report to the Director General through the head of the Office who oversees no later than 10 of ensuing month on the types and quantity of excisable goods sold or sent which excise are not collected, by using LACK-2 form.
(1) Excise is not collected on excisable goods that excise is payable that is in Factory or Storage if they are destroyed or damaged prior to release.
(2) Excise is not collected on excisable goods from outside of Customs Area, if they are destroyed or damaged before being given import approval to be used.
(3) Factory Entrepreneur, Storage Entrepreneur, or Importer of Excisable Goods that their excisable goods are destroyed or damaged as intended in paragraph (1) and paragraph (2) must submit notification to the head of Office that oversees by mentioning the reasons of destroying or damage of excisable goods.
(4) Based on the notification as intended in paragraph (3), the head of Office or appointed official conduct inspection and the results are made minutes of inspection signed by both parties, by using the BACK-1 form.
(5) The minutes of examination as intended in paragraph (4) are used as the basis:
(6) Excisable goods which excise are not collected because of damage as intended in paragraph (1) and paragraph (2) must be destroyed under the supervision of the head of the Office, destroying cost borne by Factory Entrepreneur, Storage Entrepreneur, or importer of concerned Excisable Goods .
(1) Form for notification of excisable goods mutations as intended in Article 4 paragraph (2), Article 5 paragraph (3), and Article 6 paragraph (3) is made in 5 (five) copies in according to the example format as specified in Attachment I of this Regulation of the Minister of Finance.
(2) PBCK-1 form for the delivery of the production plan as intended in Article 6 paragraph (2) is made in according to example of the format as set out in Attachment II of this Regulation of the Minister of Finance.
(3) LACK-1 Form for submission of the report as intended in Article 6 paragraph (5) is made in according to example of the format as set out in Attachment III of this Regulation of the Minister of Finance.
(4) LACK-2 Form for submission of the report as intended in Article 6 paragraph (6) is made in according to example of the format as set out in Attachment IV of this Regulation of the Minister of Finance.
(5) BACK-1 for the minutes as intended in Article 7 paragraph (4) is made in according to example of the format as set out in Attachment V of this Regulation of the Minister of Finance.
(6) Attachment I, Attachment II, Attachment III, Attachment IV and Attachment V of this Regulation of the Minister of Finance are integral part of this Regulation of the Minister of Finance.
Further provisions on the procedure of excise is not collected are regulated by the Director General.
With the enactment of this Regulation of the Minister of Finance, for excisable goods that excise is not collected are still in processing, the settlement is made based on Regulation of the Minister of Finance No. 242/KMK.05/1996.
At the time this regulation comes into force, the Decree of the Minister of Finance No. 242/KMK.05/1996 concerning Excise is not collected, shall be revoked and declared null.
This regulation shall come into force:
For public cognizance, this Regulation of the Minister of Finance shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on December 30, 2009
MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI