REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NUMBER P-11/BC/2008

CONCERNING
STANDARDS OF CUSTOMS AUDIT AND EXCISE AUDIT

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

that to implement the provisions of Article 16 of Regulation of the Minister of Finance Number 125/PMK.04/2007 concerning Customs Audit and Article 16 of Regulation of the Minister of Finance Number 91/PMK.04/2008 concerning Excise Audit, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Standards of Customs Audit and Excise Audit;

In view of:

1. Law Number 10 of 1995 concerning Customs (Statute Book of the Republic of Indonesia Number 75 of 1995 Supplement to Statute Book of the Republic of Indonesia Number 3612) as amended by Law Number 17 of 2006 (Statute Book of the Republic of Indonesia Number 93 of 2006 Supplement to Statute Book of the Republic Indonesia Number 4661);

2. Law Number 11 of 1995 concerning Excise (Statute Book of the Republic of Indonesia Number 76 of 1995 Supplement to Statute Book of the Republic of Indonesia Number 3613) as amended by Law Number 39 of 2007 (Statue Book of the Republic of Indonesia Number 105 of 2007 Supplement to Statute Book of the Republic of Indonesia Number 4755);

3. Regulation of the Minister of Finance of the Republic of Indonesia Number: 125/PMK.04/2007 concerning Customs Audit;

4. Regulation of the Minister of Finance Number 91/PMK.04/2008 concerning Excise Audit;

5. Regulation of the Minister of Finance of the Republic of Indonesia Number: 01/PM.4/2008 concerning Ethical Code of the Employees of Directorate General of Customs and Excise;

6. Regulation of the Minister of Finance of the Republic of Indonesia Number: 100/PMK.01/2008 concerning the Organization and Administration of the Ministry of Finance;

7. Regulation of the Minister of Finance of the Republic of Indonesia Number: 87/PMK.01/2008 concerning Organization and Administration of Vertical Institutions of Directorate General of Customs and Excise;

DECIDES:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING STANDARDS OF CUSTOMS AUDIT AND EXCISE AUDIT

Article 1

In performing the audit, the auditor should be guided by standards of customs audit and excise audit.

Article 2

(1) Standards of customs audit and excise audit as intended in paragraph (1) consisting of:

a. General standards;
b. Implementation standards;
c. Reporting standards.

(2) General standards, implementation standards and reporting standards as intended in paragraph (1) are determined in Attachment of this Regulation of the Director General of Customs and Excise.

Article 3

When this Regulation of the Director General of Customs and Excise comes into force:

a. Decree of the Director General of Customs and Excise Number: KEP-33/BC/1997 concerning Auditing Standards in the Field of Customs and Excise;
b. Regulation of the Director General of Customs and Excise Number: P-28/BC/2007 concerning Auditing Standards in the Field of Customs;
shall be revoked and declared null and void.

Article 4

This Regulation of the Director General of Customs and Excise shall come into force 30 (thirty) days from the date of stipulation.

For public cognizance, this Regulation of the Director General of Customs and Excise shall be published by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on August 12, 2008
DIRECTOR GENERAL OF CUSTOMS AND EXCISE
signed,
ANWAR SUPRIJADI
NIP 120050332

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NUMBER P-11/BC/2008

CONCERNING STANDARDS OF CUSTOMS AUDIT AND EXCISE AUDIT