to Indonesian
In relation with issuance of Government Regulation Number 1 of 2013 concerning Kinds and Rate of Non Tax State Revenues applied in Ministry of Finance, it is necessary to issue Implementation Direction for Collection in the framework smooth implementation of collection Non Tax State Revenues (PNBP) within Directorate General of Customs and Excise (DJBC) environment.
This Circular is aimed to giver direction in the framework of implementation of PMBP collection services within DJBC environment.
This Circular cover implementation direction for the PBP collection applied in Directorate General of Customs and Excise.
Government Regulation Number 1 of 2013 concerning Kinds and Rate of Non Tax State Revenues applied in Ministry of Finance.
a. It is stipulated Government Regulation Number 1 of 2013 concerning Kinds and Rate of Non Tax State Revenues on January 2, 2013 and will be applied 30 days since date of promulgation;
b. Its Government Regulation governs kinds and rate of PNBP applied in Directorate General of Customs and Excise such as:
| KIND OF NON TAX STATE REVENUES IN DIRECTORATE GENERAL OF CUSTOMS AND EXCISE | UNIT | RATE |
|---|---|---|
| A. Billing Cost of Import Duties and Excise: 1. Force Letter 2. Order to Implement Seizing |
Per Notification Per Notification |
Rp 50,000.00 Rp 100,000.00 |
| B. Cost of Auction Goods Enumeration | Per Transaction | 2.5% of the auction price result. |
| C. Customs and Excise Laboratory Testing Cost on the user request for testing services by using instruments/methods of: | ||
| 1. Fourier Transform Infra Red (FTIR) qualitatively | Per Sample Test | Rp 150,000.00 |
| 2. Fourier Transform Infra Red (FTIR) quantitative | Per Sample Test | Rp 200,000.00 |
| 3. Fourier Transform Infra Red (FTIR) Raman qualitatively | Per Sample Test | Rp 100.000,00 |
| 4. X-Ray Fluorescence (XRF) quantitatively | Per Sample Test | Rp 350,000.00 |
| 5. X-Ray Diffraction (XRD) qualitatively | Per Sample Test | Rp 250.000,00 |
| 6. Atomic Absorption (AAS) quantitatively | Per Sample Test | Rp 250.000,00 |
| 7. High Performance Liquid Chromatography (HPLC) quantitatively | Per Sample Test | Rp 300.000,00 |
| 8. Thermo Gravimetric-Differential Thermal Analyzer (TG-TDA) quantitatively | Per Sample Test | Rp 250.000,00 |
| 9. Surface Area Analyzer quantitatively | Per Sample Test | Rp 250.000,00 |
| 10. Auto Pycnometer quantitatively | Per Sample Test | Rp 150,000.00 |
| 11. Microscope qualitatively | Per Sample Test | Rp 100,000.00 |
| 12. Metallurgical Microscope qualitatively | Per Sample Test | Rp 200,000.00 |
| 13. Polarimeter quantitatively | Per Sample Test | Rp 150,000.00 |
| 14. Refractometer quantitatively | Per Sample Test | Rp 200,000.00 |
| 15. UV-Vis Spectrophotometer quantitatively | Per Sample Test | Rp 200,000.00 |
| 16. Optical Emission Spectroscopy (OES) quantitatively | Per Sample Test | Rp 300,000.00 |
| 17. Scanning Electron Microscopy-Energy Dispersive Spectroscopy (SEM-EDAX) qualitatively-quantitatively | Per Sample Test | Rp 600,000.00 |
| 18. Gas Chromatography-Flame Ionization Detector (GC-FID) qualitatively | Per Sample Test | Rp 300,000.00 |
| 19. Gas Chromatography-Flame Ionization Detector (GC-FID) quantitatively | Per Sample Test | Rp 300,000.00 |
| 20. Gas Chromatography-Time Spectrometry (GC-MS) quantitatively | Per Sample Test | Rp 400,000.00 |
| 21. Flash Point quantitatively | Per Sample Test | Rp 150,000.00 |
| 22. Oil Contents quantitatively | Per Sample Test | Rp 300,000.00 |
| 23. Densitymeter quantitatively | Per Sample Test | Rp 50,000.00 |
| 24. Penetrometer quantitatively | Per Sample Test | Rp 50,000.00 |
| 25. Viscosimeter quantitatively | Per Sample Test | Rp 200,000.00 |
| 26. Surface Tensiometer quantitatively | Per Sample Test | Rp 75,000.00 |
| 27. Densometer quantitatively | Per Sample Test | Rp 75,000.00 |
| 28. Conduktometer quantitatively | Per Sample Test | Rp 50,000.00 |
| 29. Soft Solid Tester quantitatively | Per Sample Test | Rp 50,000.00 |
| 30. Auto Distillation Tester quantitatively | Per Sample Test | Rp 200,000.00 |
| 31. Melting Point Tester quantitatively | Per Sample Test | Rp 50,000.00 |
| 32. Dropping Point Tester quantitatively | Per Sample Test | Rp 50,000.00 |
| 33. Kjeldahl Analyzer quantitatively | Per Sample Test | Rp 150,000.00 |
| 34. Physical Chemistry qualitatively | Per Sample Test | Rp 100,000.00 |
| 35. Quantitative titration | Per Sample Test | Rp 150,000.00 |
| 36. Other Physical Chemistry quantitatively | Per Sample Test | Rp 150,000.00 |
| D. Replacement Cost for Auction Announcements and Auction Announcements Cancellation with a rate determined in accordance with prevailing rates in the local media. | ||
c. In relation with above thinks:
1) To customs notification documents in the framework of service activities of export, import and transportation in the Customs Office that is registered since the date of February 1, 2013 are free of PNBP;
2) Before the issuance of new Regulation of the Minister of Finance, PNBP deposit and payment procedures follow the provisions governed in the Decree of the Minister of Finance Number 118/KMK.04/2003 Concerning Procedures for Payment and Deposit of Non Tax State Revenues (PNBP) applied at the Directorate General of Customs and Excise as amended by Regulation of the Minister of Finance Number 116/PMK.04/2005;
3) Head of the Customs Offices shall immediately socialize or submit information related to Government Regulation Number 1 of 2013 to service users in their working environment;
4) For PNBP made by the periodic payments for customs notification documents services of export, import and transportation are registered before February 1, 2013 shall be collected PNBP based on Government Regulation Number 44 of 2003 concerning Rates of Non Tax State Revenues Applied At Ministry of Finance in conjunction with Decree of the Minister of Finance Number 118/KMK.04/2003 Concerning Procedures for Payment and Deposit of Non Tax State Revenues (PNBP) applied at the Directorate General of Customs and Excise as amended by Regulation of the Minister of Finance Number 116/PMK.04/2005;
5) The PNBP account payable unpaid up to application of Government Regulation Number 1 of 2013 is still done billing in accordance regulation.
This was stated to be carried out with full sense of responsibility.
Stipulated in Jakarta
On January 30, 2013
DIRECTOR GENERAL
signed,
AGUNG KUSWANDONO
NIP 19670329 199103 1001