to Indonesian
in the framework to implement provision in Article 17A of Regulation of the Minister of Finance No. 122/PMK.04/2011 concerning Second Amendment to the Regulation of the Minister of Finance No. 51/PMK.04/2008 concerning Procedures for Stipulating Tariff, Customs Value and Administrative Sanctions as well as Stipulation of the Director General of Customs and Excise or Customs and Excise Official, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Implementation Direction for Rechecking of Tariff and/or Customs Value;
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. Government Regulation No. 28/2008 concerning Administrative Sanctions in the Framework of Customs.
3. Regulation of the Minister of Finance No. 110/PMK.010/2006 concerning the Determination of Goods Classification System and Charging of Import Duty Tariff on Imported Goods as amended the latest by Regulation of the Minister of Finance No. 90/PMK.011/2011;
4. Regulation of the Minister of Finance No. 160/PMK.04/2010 concerning Customs Value For Calculation of Import Duty;
5. Regulation of the Minister of Finance No. 51/PMK.04/2008 concerning Procedure of Tariff Determination, Customs Value, and Administrative Sanctions, as well as the determination of the Director General of Customs and Excise or Customs and Excise Officials as amended the latest by Regulation of the Minister of Finance No. 122/PMK.04/2011;
6. Regulation of the Director General of Customs and Excise No. P-25/BC/2009 concerning Form and Content of Letter of Determination, Decree, Warning Letter, and Force Letter;
7. Decree of the Director General of Customs and Excise No. Kep-43/BC/2010 concerning Delegation of Authority to the Director of Customs Technique, the Director of Audit, the Head of the Regional Office of Directorate General of Customs and Excise, and the Head of the Main Service Office of Customs and Excise, for and on Behalf of the Director General of Customs and Excise for Making and Signing a Letter of Re-determination of Tariff and Customs Value;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING IMPLEMENTATION DIRECTION FOR RECHECKING OF TARIFF AND/OR CUSTOMS VALUE.
In these Regulation of the Director General:
1. Customs Law is the Law No. 10/1995 concerning Customs, as amended by Law No. 17/2006.
2. Import Duty Tariff hereinafter called as Tariff is the classification of goods and the imposition of Import Duty.
3. Customs Value for Calculation of Import Duty is the transaction value of the said imported goods.
4. Real Evidence or the Objective and Measured Data is evidence or data based on available documents and they contain the certain amount, value, or size in the form of number and/or sentence.
5. Rechecking is a repeated checking on the Tariff and/or Customs Value.
6. Customs audit is the examination activities on the financial statements, books, records and documents that became the basis evidence of bookkeeping, letters relating to business activities including electronic data, letters relating to the activities in the field of customs, and or stock of goods in the framework of the implementation of the provisions of regulation in the field of customs.
7. Customs Notification is statements are notified by Person in the framework to carry out customs obligation in the form and terms specified in the Customs Law.
8. Recheck Result Warrant hereinafter abbreviated as NHPU is the rechecking result warrant prepared by the official of Customs and Excise in accordance with the scope and purpose of the rechecking.
9. Director General is the Director General of Customs and Excise.
10. Regional Office is the Regional Office of the Directorate General of Customs and Excise.
11. Head of Regional Office is the Head of Regional Office of the Directorate General of Customs and Excise.
12. Main Services Office is Main Service Office of Customs and Excise.
13. Head of Main Service Office is Head of Main Service Office of Customs and Excise.
14. Customs offices are the offices within the Directorate General of Customs and Excise where customs obligations are fulfilled in accordance with the provisions of the Customs Law.
15. Head of Customs Office is Head of Office within Directorate General of Customs and Excise where customs obligations are fulfilled in accordance with the provisions of the Customs Law.
16. Customs and Excise Officials are employees of the Directorate General of Customs and Excise in certain positions designated to carry out certain duties based on the Customs Law.
17. Document Examiner Officials are the Customs and Excise Officials who have duties and functions for checking of customs notification documents.
(1) The Director General may re-determine 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) is done through rechecking or Customs Audit.
(3) Re-determination as intended in paragraph (1), is done in case of result of rechecking or implementation of Customs Audit found a less or excess payment of import duties and/or tax in the framework of import that is caused by misuse of tariff and/or customs value.
(4) In case re-determination as intended in paragraph (3), resulting in lack of payment of import duty and/or tax in the framework of import caused by error in notification of transaction value, following provisions are applied:
(5) Re-determination as intended in paragraph (1) which resulted in lack of payment or excess payment of import duty and/or tax in the framework of import, set forth in the Letter of Re-Determination of Tariff and/or Customs Value (SPKTNP).
(6) The 2 (two) years period as intended in paragraph (1) since date of registration of import customs notification up to the date of issuance of Letter of Re-Determination of Tariff and/or Customs Value (SPKTNP).
(7) Letter of Re-Determination of Tariff and/or Customs Value (SPKTNP) as intended in paragraph (5) has function as:
(1) The Director General may delegate the authority of the Re-Determination of Tariff and/or Customs Value as intended in Article 2 paragraph (1) to the Director of Customs Technical, the Director of Audit, Head of Regional Office, or Head of the Main Service Office.
(2) In the framework of re-determination as intended in Article 2 paragraph (1), Director of Customs Technical on behalf of the Director General assign or ask the Customs and Excise Officials to recheck.
(3) In the framework of re-determination as intended in Article 2 paragraph (1), the Director of Audit on behalf of the Director General assign or ask Customs and Excise officials to perform Customs Audit.
(4) In the framework of re-determination as intended in Article 2 paragraph (1), Head of Regional Office or the Head of the Main Service Office on behalf of the Director General assign or ask Customs and Excise officials to conduct rechecking or Customs Audit.
(5) Customs Audit as intended in paragraph (3) and paragraph (4) carried out according to regulations on Customs Audit.
(1) The Director General or appointed Customs and Excise Officials conduct the rechecking of the Customs Notification has more than 30 (thirty) days from the date of registration of import customs notification.
(2) The rechecking as intended in paragraph (1) can be made to the import customs notification has been received or not received the rates and/or customs value by Customs and Excise officials.
(3) The rechecking as intended in paragraph (1) conducted by Customs and Excise officials at the Directorate of Customs Technical of Head Office of Directorate General of Customs and Excise based on follow-up examination results from another unit in the Head Office of Directorate General of Customs and Excise that carry out supervision functions .
(4) The rechecking as intended in paragraph (1) conducted by Customs and Excise officials at the Regional Office of Customs and Excise on the orders of the Head of the Regional Office based on:
(5) The rechecking as intended in paragraph (1) conducted by Customs and Excise Officials at the Main Service Office of Customs and Excise on the orders of the Head of the Main Service Office based on:
(1) Customs and Excise officials as intended in Article 4 conduct rechecking based on Rechecking Order Letter (SPPU).
(2) Rechecking Order Letter (SPPU) as intended in paragraph (1) for Customs and Excise officials as intended in Article 4 paragraph (3), consisting of:
(3) Rechecking Order Letter (SPPU) as intended in paragraph (1) for Customs and Excise officials as intended in Article 4 paragraph (4) issued and signed by the Head of Regional Office on behalf of the Director General.
(4) Rechecking Order Letter (SPPU) as intended in paragraph (1) for Customs and Excise officials as intended in Article 4 paragraph (5) issued and signed by the Head of the Main Service Office on behalf of the Director General.
(5) Rechecking Order Letter (SPPU) as intended in paragraph (1) shall be as specified in Attachment I which is an integral part of this Regulations the Director General.
(1) Customs and Excise officials as intended in Article 4 paragraph (3) consists of:
(2) Customs and Excise officials as intended in Article 4 paragraph (4) consists of:
(3) Customs and Excise Officials as intended in Article 4 paragraph (5) at the Main Service Office of Customs and Excise Type A consists of:
(4) Customs and Excise Official as intended in Article 4 paragraph (5) at the Main Service Office of Customs and Excise Type B consists of;
(5) If necessary, Customs and Excise officials from other Directorate or section can be appointed to conduct the rechecking as intended in paragraph (1), paragraph (2), paragraph (3), or paragraph (4).
(6) The number of Customs and Excise Auditor as intended in paragraph (1), paragraph (2), paragraph (3), and paragraph (4) can be added by consider volume and rate of difficulty of the work.
(1) Customs and Excise official as intended in Article 6 may be released in case of un-hired, rotated, deemed incapable, or at his/her request.
(2) Customs and Excise official as intended in Article 6 can be replaced by other Customs and Excise official.
(3) In case of there is additional Customs officials as intended in Article 6, paragraph (6) and/or replacement as intended in paragraph (2) Rechecking Order Letter (SPPU) will be replaced with the new one.
(4) Replacement of Customs and Excise officials as intended in paragraph (2) followed up by making the handover warrant.
(5) Replacement of Rechecking Order Letter (SPPU) as intended in paragraph (3) is as set out in Attachment II which is an integral part of this Regulation the Director General.
(6) Handover warrant as intended in paragraph (4) is as set out in Attachment III which is an integral part of this Regulation the Director General.
In case of rechecking is conducted on:
(1) The results of the implementation of Rechecking Order Letter (SPPU) set forth in the Warrant of Rechecking Result (NHPU).
(2) NHPU as intended in paragraph (1) shall be completed no later than 90 (ninety) days from the date of issuance of Rechecking Order Letter (SPPU).
(3) Settlement of Warrant of Rechecking Result (NHPU) as intended in paragraph (2) can be extended for maximum 30 (thirty) days.
(4) Rechecking Order Letter (SPPU) can be contained in more than one Warrant of Rechecking Result (NHPU).
(5) Warrant of Rechecking Result (NHPU) as intended in paragraph (1) shall be as set out in Attachment IV which is an integral part of this Regulation the Director General.
(1) The rechecking as intended in Article 9 may be in the form of:
(2) In case of rechecking did not find compared data and/or there are no objective and measured evidence or data, the Re-determination of Tariff and/or Customs Value is not performed.
(1) In case of result or rechecking as intended in Article 10 paragraph (1) a, Director of Customs Technical, Head of Regional Office, or Head of the Main Service Office re-determine tariff and/or the customs value on behalf of the Director General and stated in the Letter Re-Determination of Tariff and/or Customs Value (SPKTNP).
(2) In case of result of rechecking as intended in Article 10 paragraph (1) b, Director of Customs Technical, Head of Regional Office, or Head of the Main Service Office makes an official letter or memorandum on notification of the results of rechecking.
(3) In case of result of rechecking as intended in Article 10 paragraph (2), Director of Customs Technical, Head of Regional Office, or Head of the Main Service Office makes an official letter or memorandum on notification of the result of checking and ask Head of Customs Office for further trace of specification of imported goods on the import customs notification that re-determination of rates and/or customs value cannot be done.
(4) Official letter or memorandum as intended in paragraph (2) and paragraph (3) shall be submitted Official who filed the request for rechecking.
(5) In case of rechecking is conducted to more than one (1) import customs notifications, may be issued 1 (one) or more Letter of Re-Determination of Tariff and/or Customs Value (SPKTNP).
(1) Procedure for tariff checking in the framework of re-checking is conducted in accordance with the provisions governed by regulations on the tariff.
(2) Procedure for customs value checking in the framework of re-checking is conducted in accordance with the provisions governed by regulations on the customs value.
This Regulation of the Director General shall comes into force 30 (thirty) days since the date of stipulation.
Stipulated in Jakarta
On October 31, 2011
DIRECTOR GENERAL,
Signed,
AGUNG KUSWANDONO
NIP 19670329 199103 1 001
(So in original, "CHAPTER VI" is missing.)