to Indonesian
a. that based on the evaluation results on the implementation of Regulation of the Director General of Customs and Excise No. PER-26/BC/2011 concerning Implementation Directive for Customs Obligation Settlement on the Ships are entered into Customs Territory by National Shipping Company and Customs Obligations are not settled yet, there are constraints and not effective;
b. that effective period of Regulation of the Director General of Customs and Excise No. PER-26/BC/2011 concerning Implementation Directive for Customs Obligation Settlement on the Ships are entered into Customs Territory by National Shipping Company and Customs Obligations are not settled yet until December 31, 2011.
c. that based on consideration as intended in paragraphs a and b, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Implementation Directive for Customs Obligation Settlement on the Ships are entered into Customs Territory by National Shipping Company and Customs Obligations are not settled yet
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. Law No. 6/1983 concerning General Terms and Procedure of Taxation as amended by Law of the Republic of Indonesia No. 28/2007;
3. Regulation of the Government of the Republic of Indonesia No. 28/2008 concerning the Imposition of Administrative Sanctions in the form of Fines in the field of Customs;
4. Instruction of President of the Republic of Indonesia No. 5/2005 concerning National Sailing Industry Empowerment;
5. Regulation of the Minister of Finance No. 144/PMK.04/2007 concerning Releasing of Import Goods for Using;
6. Regulation of the Minister of Finance No. 154/PMK.04/2010 concerning Income Tax Article 22 in Relation With Delivery of Goods and Activities in the Import Field or other field Business Activities;
7. Regulation of the Director General of Customs and Excise No. 42/BC/2008 concerning Implementation Directive for releasing imported goods to be used as amended by Regulation of the Director General of Customs and Excise No. 08/BC/2009;
8. Regulation of the Director General of Tax No. 46/PJ/2010 concerning Procedure for Giving Free of Value Added Tax Certificate on the Import or Delivery of Ship by National Shipping Company;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING IMPLEMENTATION DIRECTIVE FOR CUSTOMS OBLIGATIONS SETTLEMENT ON THE SHIPS ARE ENTERED INTO CUSTOMS TERRITORY BY NATIONAL SHIPPING COMPANY AND CUSTOMS OBLIGATIONS ARE NOT SETTLED YET.
In this Regulation of the Director General:
1. Ships are ship, river transport ship, lake transport ship and ferry transport crossing, pilot boat, tug boat, and barge that were imported and used by the National Shipping Company but their customs obligation are not settled yet up to July 27, 2011.
2. The Ship Owner is National Shipping Company that now has a ship as noted in the ship registration certificate gross.
(1) Ships when are entered into Customs Territory not settled customs obligations yet, should settle their customs obligations.
(2) Settlement of customs obligations as intended in paragraph (1) can be done at the Customs Office or domicile place of Ship Owner or Customs Office where ship is located.
(3) In case of physical examinations performed on the ship settled customs obligation as intended in paragraph (1) by the Ship Owner in Customs Office where domicile place of Ship Owner and the Ship is in other Customs Office, Head of Customs Office where domicile place of Ship Owner can ask help for physical examination to the Head of Customs Office where the Ship is located.
(1) Ship Owner must complete customs obligations as intended in Article 2 by filling customs notification and settle Import Duty and Value Added Tax (VAT), Sales Tax on Luxury Goods (PPnBM), and Income Tax (PPh) Article 22 Import.
(2) Value Added Tax (VAT) on the settlement of customs duty as intended in paragraph (1) is not collected if already get Free of Value Added Tax Certificate (SKB PPN) from the Directorate General of Tax.
(3) Income Tax (PPh) Article 22 Import on the settlement customs obligations as intended in paragraph (1) is not collected if already get Free of Value Added Tax Certificate (SKB PPN) from the Directorate General of Tax.
(1) Submission of customs notification as intended in Article 3 paragraph (1) covers submission of Transportation Means Arrival Plan (BC 1.0), manifest (BC 1.1) and Goods Import Notification (BC 2.0).
(2) In the framework of the fulfillment of customs obligations on the Ship as intended in Article 3, Transportation Means Arrival Plan (BC 1.0), manifest (BC 1.1) can be submitted to the Head of Customs Office where the Ship Owner domicile or Head of Customs Office where the Ship is located.
(3) Submission of Transportation Means Arrival Plan (BC 1.0), manifest (BC 1.1) as intended in paragraph (2), is deemed to have been submitted based on ship registration certificate gross data by Ship Owner acting as a carrier.
(1) Late of Submission of Transportation Means Arrival Plan (BC 1.0), manifest (BC 1.1) as intended in Article 4 paragraph (3) subject to administration sanction in the form of fine.
(2) administrative sanctions in the form of fine as intended in paragraph (1) charged 1 (one) time penalty for late submission of the manifest (BC 1.1).
(3) The amount of administrative sanction in the form of fine as intended in paragraph (2) is based on Government Regulation No. 28/2008 concerning the Imposition of Administrative Sanctions in the form of Fined in Customs Field, set out in the rupiah for a minimum up to a maximum in levels with provisions when the 6 ( six) months occur:
(1) Ship Owners submits Goods Import Notification (PIB) as intended in Article 4 paragraph (1) at the Customs Office where the Ship Owner domicile or Customs office where the ship is located, by equipped with at least document:
(2) Submission of Goods Import Notification (PIB) as intended in paragraph (1) can be submitted in writing on form (manual).
(3) On the entry of Ship as intended in Article 1 paragraph (1) must meet the general conditions in the field of import, especially matters related to the restriction and limitations permit from related agencies.
(4) In case of the entry port as listed in free Value Added Tax from Directorate General of Tax and related agencies are not appropriate with place of customs obligations settlement as intended in Article 2 paragraph (2), submission of Goods Import Notification (PIB) is conducted through Customs Office where Ship Owner domicile or where the ship is located.
(5) In case of there is no the invoice, bill of sale or equivalent to that as intended in paragraph (1) from supplier abroad caused by over handle or purchase from several domestic parties, delivery invoices, bill of sale or the equivalent can use ship purchasing documents when over handled or domestic purchasing if Ship Owner listed in those documents is same with importer name in Goods Import Notification document (PIB) column to be submitted.
(1) On ships were imported before January 1, 2001, the determination at the time of ship entry is listed in ship registration certificate gross.
(2) Ships were imported before January 1, 2001 as intended in paragraph (1) does not require a Free of Value Added Tax Certificate (PPN SKB) as intended in Article 3 paragraph (2) according to the rules of taxation.
When this Regulation of the Director General comes into force, on the delivery of customs notification as intended in Article 4 paragraph (1) that was submitted before this Regulation of the Director General comes into force but not completed yet, can be settled by using provisions in this Regulation of the Director General.
This Regulation of the Director General shall comes into force on the date of stipulation and ending on September 30, 2012.
Stipulated in Jakarta
on March 26, 2012
DIRECTOR GENERAL,
signed.
AGUNG KUSWANDONO
NIP 19670329 199103 1 001