to Indonesian
a. that in the framework to give legal certainty for users of customs services, it is necessary arrangements on the procedures for determination of tariff, the customs value, administrative sanctions in the form of fines, and determination procedure in addition to tariff, customs value and administrative sanctions in the form of fines;
b. that based on the consideration as intended in paragraph a, and in the framework to implement the provisions of Article of Article 16 paragraph (6), it is necessary to stipulate Regulation of the Minister of Finance concerning Procedures for Determination of Tariff, Customs Value and Administrative Sanction as well as Determination of the Director General of Customs and Excise or Customs and Excise Official;
1. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
2. Presidential Decree No. 20/P/2005;
REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURES FOR DETERMINATION OF TARIFF, CUSTOMS VALUE AND ADMINISTRATIVE SANCTIONS AS WELL AS DETERMINATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE OR CUSTOMS AND EXCISE OFFICIAL.
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. Administrative sanctions in the form of fines are administrative penalties under the Customs Law, the imposition specified in writing by customs and excise officials against person who do not fully meet the obligations of the customs in the form of a sum of money to be paid because of a violation of the customs.
3. Person is an individual or legal entity.
4. Tariff is classification of goods and the imposition of import duty.
5. Customs Office is the office within the Directorate General of Customs and Excise where the fulfilment of customs obligation in accordance with the provisions of the Customs Law.
6. Director General is the Director General of Customs and Excise.
7. Customs and excise officials are employees of the Directorate General of Customs and Excise in certain positions designated to carry out certain duties under the Customs Law.
(1) Customs and excise official can stipulate tariff on the imported goods that is declared in import customs declaration.
(2) Stipulation as intended in paragraph (1) is conducted within 30 (thirty) days after registration date of import customs declaration.
(3) If within period as intended in paragraph (2) there is no stipulation, tariff is pretended accepted.
(4) If stipulation as intended in paragraph (1) causes less payment of import duty, importer shall pay less payment of import duty and tax in the framework of import, without administration sanction in the form of fines.
(1) Customs and Excise Official can determine the customs value of imported goods is notified in the import customs notification.
(2) Determination as intended in paragraph (1) is conducted within 30 (thirty) days after registration date of import customs declaration.
(3) If within period as intended in paragraph (2) there is no determination, customs value in import customs declaration is pretended accepted.
(4) If determination as intended in paragraph (1) causes less payment of import duty, importer shall pay less payment of import duty and tax in the framework of import, and get administration sanction in the form of fines minimum 100% (one hundred percent) of less payment of import duty and maximum 1000% (one thousand percent) of less payment of import duty.
(1) For the purpose of determination of tariff and/or customs value, customs officials may conduct a physical examination of imported goods after the import customs notification is delivered.
(2) In case in physical examination there is different types of and/or quantity of imported goods with import customs notification, customs and excise official makes the determination of tariff and/or the customs value in accordance with the results of physical examination.
(3) In determining the tariff and/or the customs value as a result of difference in the type and/or quantity of goods resulted in under payment of import duty, importers must pay under payment of import duty, and tax in the framework of import in the framework of import, and subject to administrative sanctions in the form of fines at least 100% (hundred percent) of the import duty is paid less and no more than 1000% (one thousand percent) of the import duty is paid less.
(1) The determination of tariff as intended in Article 2, the determination of customs value as intended in Article 3, and the determination of tariff and/or the customs value as intended in Article 4, set forth in the Letter of Determination of Tariff and/or Customs Value (SPTNP).
(2) SPTNP as intended in paragraph (1) function as:
(1) Customs and Excise official can determine the tariff and/or the customs value except as set forth in Article 2, Article 3 and Article 4.
(2) The determination as intended in paragraph (1) made in implementing the provisions of Article 8A paragraph (2), Article 10A paragraph (3), Article 43 paragraph (3), and Article 45 paragraph (4) of Customs Law.
(3) The determination as intended in paragraph (1) set forth in the Letter of Customs Determination (SPP).
(4) SPP as intended in paragraph (3) has function as:
(1) Customs and excise official determines the obligation to pay import duty and tax in the framework of import, as well as the imposition of administrative sanctions in the form of fines, to implement the provisions of Article 25 paragraph (4) and Article 26 paragraph (4) of Customs Law.
(2) The determination as intended in paragraph (1) stated in the SPP as intended in Article 6 paragraph (3).
(1) Customs and excise official determines the imposition of administrative sanctions in the form of fines for violations which only resulted in the obligation to pay administrative penalties in accordance with Article 7A paragraph (7), Article 7A paragraph (8), Section 8A paragraph (3), Article 8C paragraph (3 ), Article 8C paragraph (4), Article 9A paragraph (3), Article 10A paragraph (4), Article 10A paragraph (8), Article 10B paragraph (6), Article 10D paragraph (5), Article 10D paragraph (6) , Article 11A paragraph (6), Article 45 paragraph (3), Article 52 paragraph (1), Article 52 paragraph (2), Article 81 paragraph (3), Article 82 paragraph (3) letter b, Article 82 paragraph (6 ), Article 86 paragraph (2), Article 89 paragraph (4), Article 90 paragraph (4), and Article 91 paragraph (4) of Customs Law.
(2) The determination as intended in paragraph (1) set forth in the Letter of Determination of Administrative Penalties (SPSA).
(3) SPSA as intended in paragraph (2) function as:
Person who has objection to the determination of customs and excise official as intended in Article 2 paragraph (1), Article 3, paragraph (1), Article 4 paragraph (2), Article 6 paragraph (1), Article 7 paragraph (1), and Article 8 paragraph (1), may apply objection in writing only to the Director General.
(1) The Director General re-determines the tariff and/or customs value within 2 (two) years from the date of registration of import customs notification.
(2) Re-determination as intended in paragraph (1) carried out if the result of rechecking is different with determination as intended in Articles 2 and 3.
(3) In case re-determination as intended in paragraph (2), causes under payment of import duty and tax in the framework of import as the result of mistake to declared transaction value, importer should settle less of import duty and tax in the framework of import, and administration sanction in the form of fines minimum 100% (one hundred percent) of less import duty and maximum 1000% (one thousand percent) of less import duty
(4) Re-determination as intended in paragraph (1) is written in the Re-stipulation Letter of Rate and/or Customs Value (SPKTNP).
(5) SPKTNP as intended in paragraph (4) has function as:
(1) The Director General may determination other than determination as intended in Article 10 paragraph (1).
(2) The determination as intended in paragraph (1) is made in implementing the provisions of:
(3) On determination as intended in paragraph (2), the person must pay customs duties, tax in the framework of import, and/or administrative sanctions in the form of fines.
(4) On the determination as intended in paragraph (2), the Director General issues a decree of the Director General.
(5) The decree of the Director General as intended in paragraph (4) has function as:
On the objection as intended in Article 9, the Director General decides the objection by issuing a decree.
Person who has objection to the determination of the Director General as intended in Article 10 paragraph (1), Article 11 paragraph (1), and Article 12, can appeal only to the tax court.
(1) The determination as intended in Article 5 paragraph (1), Article 6 paragraph (3), and Article 8 paragraph (2) delivered to the person through:
(2) The decree of the Director General as intended in Article 10 paragraph (4) and Article 11 paragraph (4) is sent to the person and the head of the customs office no later than the next working day from the date of the decree.
(3) The decree of the Director General as intended in Article 12 is sent to the person who filed the objection and the head of the customs office no later than the next working day from the date of the decision.
(4) Determination letter that is delivered through electronic media as intended in paragraph (1) a, is valid evidence.
(1) Less of payment of import duty, excise, tax in the framework of import, and/or administrative sanction in the form of fines specified in the determination as intended in Article 5 paragraph (1), Article 6 paragraph (3), and Article 8 paragraph (2) shall be paid no later than 60 (sixty) days from the date of determination.
(2) The obligation of payment of import duty, excise, tax in the framework of import, and/or administrative sanction in the form of fines in the Decree of the Director General as intended in Article 10 paragraph (4), Article 11 paragraph (4), and Article 12, shall be paid no later than 60 (sixty) days from the date of the decision.
(1) If the debtor as stated in the letter of determination or decree letter does not pay its obligations within a period of 7 (seven) days after the payment due date as intended in Article 15 and did not file an objection or appeal, the head of the customs office shall issue a warning letter.
(2) If within a period of 21 (twenty one) days from the issued warning letter as intended in paragraph (1), the debtor has not paid its obligations, the head of customs office on the next working day shall:
Further provisions concerning the form and content of the Letter of Determination, Decree, Warning letter, and Forced Letter required in the implementation of the regulation of this Regulation of the Minister of Finance is regulated by the Director General.
(1) Form of Notice of Under Payment of Import Duty (SPKPBM), warning letter, and the force letter use the format as set in the example set out in Attachment of Decree of the Minister of Finance Decree No. 234/KMK.05/1996 concerning Procedure for Collecting Accounts Receivable of Import Duty, Excise, Administration Fines, Interest, and Taxes In the Framework of Import, remain in force throughout the Letter of Determination, Decree, Warning Letter, and Force Letter are required in the implementation of this Regulation of the Minister of Finance are not regulated by the Regulation of the Director General.
(2) Under payment of import duty, excise, tax in the framework of import, and/or administrative sanction in the form of fines are specified in the determination of SPKPBM and SPSA issued after the date of December 15, 2007 until the stipulation of this Ministerial Regulation shall be paid within the period as intended in Article 15.
At the time this Ministerial Regulation comes into force:
This Ministerial Regulation shall come into force on 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 April 11, 2008
MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI