to Indonesian
that in the framework to implement the provisions of Article 15 paragraph (2) Regulation of the Minister of Finance of the Republic of Indonesia No. 213/PMK.04/2008 concerning Procedure of Payment and Remittance of State Revenue in the Framework of Imports, State Revenue in the Framework of Exports, State Revenue of Excisable Goods, and State Revenue from Imposition of Administrative Penalties on the Certain Goods Transportation, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Guideline for Settlement of Export Levy Affairs;
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 concerning Amendment to Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
2. Regulation of the Minister of Finance No. 213/PMK.04/2008 concerning Procedure of Payment and Remittance of State Revenue in the Framework of Imports, State Revenue in the Framework of Exports, State Revenue of Excisable Goods, and State Revenue from Imposition of Administrative Penalties on the Certain Goods Transportation;
3. Regulation of the Minister of Finance No. 214/PMK.04/2008 concerning Collection of Export Levy;
4. Regulation of the Director General of Customs and Excise No. P-39/BC/2008 concerning Procedure of Payment and Remittance of State Revenue in the Framework of Imports, State Revenue in the Framework of Exports, State Revenue of Excisable Goods, and State Revenue from Imposition of Administrative Penalties on the Certain Goods Transportation as amended by the Regulation of the Director General of Customs and Excise No. P-05/BC/2009 concerning Amendment to Regulation of the Director General of Customs and Excise No. P-39/BC/2008 concerning Procedure of Payment and Remittance of State Revenue in the Framework of Imports, State Revenue in the Framework of Exports, State Revenue of Excisable Goods, and State Revenue from Imposition of Administrative Penalties on the Certain Goods Transportation;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING GUIDELINE FOR SETTLEMENT OF EXPORT LEVY AFFAIRS
In this Regulation of the Director General of Customs and Excise:
1. Export levy is imposed levy on certain exported goods as stipulated in the Regulation of the Minister of Finance No. 92/PMK.02/2005 concerning Stipulation of Certain Exported Goods and Export Levy as amended the latest by Regulation of the Minister of Finance No. 159/PMK.011/2008, and Regulation of the Minister of Finance No. 95/PMK.02/2005 concerning Stipulation of Export Levy Tariff on the Coal as amended by the Regulation of the Minister of Finance No. 131/PMK.010/2005, which collecting has not been processed until December 31, 2008.
2. Director General is the Director General of Customs and Excise.
3. Office of the Directorate General of Customs and Excise, hereinafter called as the Customs Office is an office within the Directorate General of Customs and Excise where the fulfillment of customs obligation in accordance with this Regulation of the Director General.
4. Customs and Excise Official is employee of the Directorate General of Customs and Excise in certain position designated to carry out certain duties under this Regulation of Director General.
5. Export Levy Documents are submitted by the Directorate General of Budget (DJA), hereinafter called as Export Levy Documents from DJA is the entire Export Levy Documents are submitted by Directorate General of Budget to Directorate General of Customs and Excise based on Warrant No. BA-01/AG/2009 concerning Warrant of Handover Due to the Transfer of Export Levy Management Duties from Directorate General of Budget to Directorate General of of Customs and Excise.
6. Field Examination is all activities required by the Directorate General of Customs and Excise in the framework to check documents related to the Export Levy is made on the concerned party places.
7. Settlement Team of Export Levy Affairs hereinafter called as Export Levied Team is a task force established by Decree of the Director General to implement the settlement of Export Levy affairs that are Export Levy Documents from DJA.
(1) Export Levied Affairs shall consist of:
(2) Settlement of Export Levy affair as intended in paragraph (1) on the Export Levied Documents from DJA carried out by Export Levy Team.
(1) Exporters must pay underpayment of export levy and/or administrative fine at least 30 (thirty) days from the date of the invoice.
(2) Head of Customs Office or Customs and Excise official who handles billing issue a warning:
(3) Warning Letter as intended in paragraph (2) contains:
(4) In case until 7 (seven) days from the date of a notice as intended in paragraph (3), the exporter does not pay the underpayment, the Head of Customs Office or Customs and Excise official who handle billing on the next day:
(5) In case of blocking of the customs activities of exporters and submission of billing to DJKN as intended in paragraph (4), opening of the blocking if the exporter can prove that payment had been paid by submitting proof of payment of bills to the Head of Customs Office.
(1) On the billing documents of Export Levy Documents from DJA, Director General issues a letter containing the billing order and submitted to the Head of Customs Office.
(2) Head of Customs Office or Customs and Excise official who handle billing issue:
(1) On the settlement of billing affairs of Export Levy and/or administrative fines, Head of Customs Office or Customs and Excise official who handle billing submits a report to the Director General with attention to Director of PPKC no later than 15 (fifteen) days from the date of:
(2) Procedures for processing of billing of Export Levy and/or administrative fines are governed in Attachment I of this Regulation the Director General.
(1) Exporters may delay payment on the billing of underpayment Export Levy and/or administrative penalties.
(2) The delay as intended in paragraph (1) include:
The delay as intended in Article 6 is given in terms of exporter meet the following criteria:
(1) Delay is granted maximum for a period of 12 (twelve) months since the invoice payment due date.
(2) On the delay bears interest at 2% (two percent) per month, part of the month is calculated as one full month, since the date of invoice payment due date.
(3) Calculation of interest as intended in paragraph (2) based on:
(1) To get the delay, the exporter must file writing application to the Director General with attention to Director of PPKC and should has received no later than 20 (twenty) days before the invoice payment due date, by attaching:
(2) All documents of application to delay that are Export Levy Documents from DJA, are exempt from filing the application as intended in paragraph (1).
(3) Director of PPKC on behalf of the Director General shall issue a decision for approval or rejection for delay at the latest:
(4) The entire documents of application for delay that are Export Levy Document from DJA, document of delay that are received complete based on statement from Export Levy Team on behalf of Director of PPKC.
(5) In case of the application is approved, Decree of the Director General as intended in paragraph (3) including set type of guarantee should be submitted by the exporter.
(6) Guarantee as intended in paragraph (5), is submitted by the exporter:
(7) In case of delay as intended in paragraph (1) is rejected:
(8) In case of delay as intended in paragraph (2) is rejected, the Director of PPKC on behalf of the Director General shall issue:
(1) The decision to grant the delay will be revoked in case of exporter:
(2) In case of decree on the granting delay is revoked as intended in paragraph (1), Head of Customs Office or Customs and Excise official who handle guarantee and/or billing:
(1) For every completion of the delay of under payment of Export Levy and/or administrative fines, Head of Customs Office or Customs and Excise official who handle guarantee and/or billing submits a report to the Director General with attention to Director of PPKC no later than 15 (fifteen) days from the date of:
(2) The procedures to process payment delay of Export Levy and/or administrative fines are governed in Attachment II of this Regulation the Director General.
(1) Exporters who objected to the under payment of Export Levy and/or administrative fines billing, may apply objection only to the Director General within a period of 30 (thirty) days from the date of delivery with proof of delivery for:
(2) Submission of the objection as intended in paragraph (1) a, shall be accompanied by:
(3) Submission of the objection as intended in paragraph (1) b shall be accompanied by documents appropriate with provisions in letter from Director of PPKC on behalf of Director General containing notification to reapply objection.
(4) Filing an objection as intended in paragraph (1) may be accompanied by data and/or evidence to support the reason for filing objection.
(5) The right to apply objection is ended and the determination of under payment Export Levy and/or administrative fines in the invoice is considered received:
(6) The objection as intended in paragraph (1) is applied with a letter of objection to each invoice.
Guarantee that is accepted to apply objection as intended in Article 12 may consist of:
(1) The objection as intended in Article 12 paragraph (1) shall be submitted in writing to:
(2) Submission of the objection as intended in paragraph (1) is done by using the format as set out in:
(3) Head of Customs Office or Customs and Excise Official who handle objection submits objection as intended in paragraph (1) a to the Director General with attention to Director of PPKC by using letter in according to format as specified in Attachment V of this Regulation the Director General.
(4) The entire objection documents that are Export Levy Documents from DJA, pretended received completely based on statement from Export Levy Team on behalf of Director of PPKC.
(1) Director of PPKC on behalf of the Director General gives a decision on the objection that is applied within 60 (sixty) days from the objection documents are received completely.
(2) Director of PPKC on behalf of the Director General may accept the reasons, explanations, or evidence and/or other additional supporting data in writing from the exporters who filed objection, while decision on the objection has not been determined.
(3) To decide the objection, the Director of PPKC on behalf of the Director General may request evidence and/or other necessary data to exporter who filed objections or other related parties and conduct field checking.
(1) If until the deadline of 60 (sixty) days as intended in Article 15 paragraph (1) The Director General does not issue a decision, then the objection is considered granted.
(2) In case of the application of the objection is deemed granted as intended in paragraph (1), the Director of PPKC on behalf of the Director General shall issue a decision.
(3) The decision of the Director General as intended in paragraph (2), submitted within a period of 3 (three) days from the date of the decision and delivery of the decision is stated with proof of delivery.
(4) Where up to 70 (seventy) days since complete objections application was submitted and a decision on the objection has not been received, the exporter who apply objection can ask in writing to the Director General with attention to Director of PPKC.
(5) On the written request as intended in paragraph (4), the Director of PPKC on behalf of the Director General submitted in writing on the completion of the objection.
(6) The decision on the objection is only valid for the objection was applied.
(1) On the every settlement of guarantee caused by rejection on the application for objection, Head of Customs Office or Customs and Excise Official who handle objection shall submit report to the Director General with attention to Director of PPKC no later than 15 (fifteen) days from the date of:
(2) Procedures for settlement of objection of Export Levy and/or administrative fines are governed in Attachment VI of this Regulation of Director General.
(1) Refunds may be given to all or part of the Export Levy and/or administrative fines have been paid.
(2) The return as intended in paragraph (1) can be given to exporter in terms of:
(3) Export Levy and/or administrative fines refund shall be done in a period of 30 (thirty) days since:
(1) To get the refund as intended in Article 18, an exporter apply for refund in writing to the Head of Customs Office.
(2) The application as intended in paragraph (1) is done by using the form as set out in Attachment VII of this Regulation of the Director General and shall be accompanied by:
(3) On the refund document that are Export Levy Documents from DJA:
(4) On every application for refund, the Head of Customs Office or Customs and Excise Official who handle refunding, checks documents.
(5) In the case result of checking as intended in paragraph (4):
(1) Director of PPKC checks the application documents as intended in Article 19 paragraph (5) b. 1).
(2) If necessary, the Director of PPKC on behalf of the Director General may request evidence and/or other necessary data to the person who apply for a refund or other related parties and conduct Field Examination.
(3) On the results of checking and/or examination as intended in paragraph (1) and paragraph (2), the Director of PPKC on behalf of the Director General issues a letter containing the approval or rejection of refund and submits it to the Head of Customs Office.
(1) Head of Customs Office or authorized Customs and Excise Official on behalf of the Minister of Finance issues SKPPE at the latest:
(2) In case of the letter as intended in Article 20 paragraph (3) contains rejection of refund, the Head of Customs Office or Customs and Excise Official who handle refund issued rejection letter, accompanied by reasons of rejection no later than 3 (three) working days from the date of receipt the letter.
(1) Based on SKPPE as intended in Article 21 paragraph (1), Head of Customs Office or authorized Customs and Excise Official on behalf of the Minister of Finance issues a letter of instruction to Pay Refund Levied Export (SPMKPE).
(2) SPMKPE as intended in paragraph (1) is issued in 4 (four) sheets for the followings:
(3) SPMKPE as intended in paragraph (1) is charged at the same or similar account with export levy payment receiver account.
(4) SPMKPE as intended in paragraph (1) is submitted directly by the appointed Customs and Excise Official to KPPN no later than 2 (two) working days before expiry of the refund
(1) On completion of the refund affairs of Export Levy and/or administrative fines, Head of Customs Office or Customs and Excise Official who handle refund reports to the Director General with attention to Director of PPKC no later than 15 (fifteen) days from the date of publication:
(2) The procedures for process refund of Export Levy and/or administrative fines are set out in Attachment VIII of this Regulation the Director General.
1. In case of Export Levy found underpayment and/or administrative penalties from the date of January 1, 2009, Export Levy billing calculated in accordance with existing regulations on the PED registration date on which the findings of the under payment.
2. Each payment of Export Levy and/or administrative fines by the exporter under this Regulation of Director General will be treated as payment of export duty.
3. Other matters concerning the affairs of Export Levy are not regulated in this Regulation of Director General, will be settled based on the principle of orderly administration, and in terms of required should by approval of the Director General.
4. Attachment I as intended in Article 5 paragraph (2), Attachment II as intended in Article 11 paragraph (2), Attachment III as intended in Article 14 paragraph (2) a, Attachment IV as intended in Article 14 paragraph (2) b, Attachment V as intended in Article 14 paragraph (3), Attachment VI as intended in Article 17 paragraph (2), Attachment VII as intended in Article 19 paragraph (2), and Attachment VIII as intended in Article 23 paragraph (2) are integral parts of this Regulations the Director General.
This Regulation of the Director General shall come into force on the date of stipulation.
Stipulated in Jakarta
on April 6, 2009
DIRECTOR GENERAL,
signed
ANWAR SUPRIJADI
NIP 120050332