to Indonesian
that in the framework to implement provision in Article 9 paragraph (4) of Law No. 11/1995 concerning Excise as amended by Law No. 39/2007, it is necessary to stipulate Regulation of the Minister of Finance concerning Procedure for Excise Exemption;
1. Law No. 11/1995 (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
2. Presidential Decree No. 84/P/2009;
REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURE FOR EXCISE EXEMPTION
In this Regulation of the Minister of Finance:
1. Excise Exemption is facility granted to factory entrepreneur, storage place entrepreneur, or importer to refrain from paying overdue excise.
2. Factory is a certain place including building, yard, and field that constitute part thereof, used to produce excisable goods and/or to pack excisable goods in packages for retail sale.
3. Person is individual person or legal entity.
4. Factory Entrepreneur is a person operation Factory business.
5. Storage Place is place, building, and/or field not constituting part of the factory, used to store excisable goods in the form of ethyl alcohol which excise is still overdue for distribution, sale, or export.
6. Storage Place Entrepreneur is a person operating storage place business.
7. Final Product Goods not constituting Excisable Goods are goods the process of which uses ethyl alcohol as basic material or supporting substance and in the final product thereof contains no more organic compound with C2H5OH chemical formula.
8. Integrated Production Process is a series of production conducted at the ethyl alcohol Factory, from producing ethyl alcohol as basic substance up to producing Final Product Goods not constituting Excisable Goods.
9. Customs Area is territory of the Republic of Indonesia covering land, waters, and air over it, and certain places within Exclusive Economical Zone and continental base wherein applies Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
10. Customs Zone is zone with certain borders at sea ports, airports, or other places decided for traffic of goods, which is fully under the supervision of the Directorate General of Customs and Excise.
11. Identification Number of Exemption User hereinafter abbreviated as NPPP is a Number that functions as identity of the user of Excise Exemption facility.
12. Director General is Director General of Customs and Excise.
13. Office of the Directorate General of Customs and Excise hereinafter called as Main Service Office of Customs and Excise or Supervision and Service Office of Customs and Excise within the Directorate General of Customs and Excise environment.
(1) Excise Exemption may be granted for ethyl originating from Factory, Storage Place, or imported, used as basic substance or supporting substance in producing Final Result Product Not Constituting as Excisable Goods.
(2) Included in the interpretation of producing Final Result Product not Constituting Excisable Goods that may be granted Excise Exemption as intended in paragraph (1) shall be final result product produced through Integrated Production Process.
(1) To obtain Excise Exemption as intended in Article 2 paragraph (1), Factory Entrepreneur, Storage Place Entrepreneur, or Importer shall submit application to the Minister of Finance for the attention of the Director General through the Head of Office.
(2) The application submitted by Factory Entrepreneur, Storage Place Entrepreneur, or Importer as intended in paragraph (1), must be based on order for ethyl alcohol as basic substance or supporting substance from final result product entrepreneur.
(3) The application as intended in paragraph (1) must state:
(4) Other than the requirement that must be stated as intended in paragraph (3), for application for Excise Exemption submitted by the importer shall also state the port of import of ethyl alcohol.
(5) The application submitted by the Factory Entrepreneur, Storage Place Entrepreneur, or Importer to obtain Excise Exemption shall use PMCK-2 document.
(1) The Director General or appointed official on behalf of the Minister of Finance within 14 (fourteen) working days as of the date the complete application is received, shall make decision or rejection to the application as intended in Article 3.
(2) In the event of approval, the Director General or appointed official on behalf of the Minister of Finance shall issue decision for Excise Exemption and the final result product entrepreneur as intended in Article 3 paragraph (2) shall be granted NPPP.
(3) Decision for Excise Exemption as intended in paragraph 2 shall be submitted to the Factory Entrepreneur, Storage Place Entrepreneur, or Importer submitting application with copy of the decision for Excise Exemption with copy of the decision for Excise Exemption submitted to the final result product entrepreneur as intended in Article 3 paragraph (2), to the Regional Office of the Directorate General of Customs and Excise, and to the head of Office.
(4) If the application received is not complete, the Director General or appointed official makes written notification to the Factory Entrepreneur, Storage Place Entrepreneur, or Importer submitting the application to complete short requirements or repair the data of the application within 10 (ten) days as of receipt of the notification concerned.
(5) If within the period as intended in paragraph (4), the Factory Entrepreneur, Storage Place Entrepreneur or Importer submitting the application, fails to comply with the requirements or repair the data in the application, the Director General or appointed official shall make notification for rejection stating the reason for rejection.
(1) Clearance from the Factory, Storage Place or Customs Zone, of the ethyl alcohol that has obtained Excise Exemption facility as intended in Article 2 shall first of all mix particular mixing substance so that it is not safe for drink but still can be used for producing final result product.
(2) The Factory Entrepreneur, Storage Place Entrepreneur, or Importer shall be obliged to notify clearance of the ethyl alcohol that has obtained Excise Exemption facility as intended in paragraph (1) to the Head of Office using CK-5 document.
(3) Except for the provision on ethyl alcohol mixing with particular substance as intended in paragraph (1), for ethyl alcohol used as basic substance or supporting substance in producing final result product in the form of food, drugs, or other final result product based on its technical specification, ethyl alcohol shall not be mixed with particular mixing substance.
(4) Final result product entrepreneur using ethyl alcohol as basic substance or supporting substance in producing final result product with Excise Exemption as intended in Article 2 paragraph (1), must:
Final result product entrepreneur using ethyl alcohol with Excise Exemption facility as basic substance or supporting substance in the production of final result product, shall be obliged to submit monthly report to the Director General through the Head of Office by the 10th of the following month based on BCK-10 book of supplies using LACK-4 document.
(1) To obtain Excise Exemption for ethyl alcohol used in Integrated Production Process as intended in Article 2 paragraph (2), any Factory Entrepreneur, conducting Integrated Production Process shall be obliged to submit application to the Minister of Finance for attention of the Director General through the Head of Office using PMCK-1 docume nt.
(2) The application as intended in paragraph (1) must be supported by:
(1) The Director General of appointed official on behalf of the Minister of Finance, within 14 (fourteen) working days at the latest as of the complete application is received, shall make decision either to approve or reject the application as intended in Article 7.
(2) If the application is approved, the Director General or appointed official on behalf of the Minister of Finance shall issue decision for Excise Exemption and any Factory Entrepreneur conducting integrated Production Process as intended in Article 7 shall be provided with NPPP.
(3) The decision for Excise Exemption as intended in paragraph (2) shall be submitted to the Factory Entrepreneur, Storage Place Entrepreneur, or Importer submitting the application and copy of the decision for Excise Exemption must be submitted to final result product entrepreneur as intended in Article 7, the Head of Regional Office of the Directorate General of Customs and Excise, and Head of Office.
(4) If the application received is not complete, the Director General or appointed official shall notify in writing the Factory Entrepreneur, Storage Place Entrepreneur, or Importer, to complete the short requirement or repair the data of the application within ten (1> days at the latest as of receipt of the notification concerned.
(5) If within the period as intended in paragraph (4), the Factory Entrepreneur, Storage Place Entrepreneur, or Importer submitting the application fails to comply with the requirements or repair the data in the application, the Director General of appointed official shall issue letter of rejection stating the reason for rejection.
The Factory Entrepreneur conducting Integrated Production Process that obtains decision of Excise Exemption as intended in Article 8.
(2) Any Factory Entrepreneur conducting Integrated Production Process that obtains Excise Exemption decision as intended in Article 8, shall be obliged to submit monthly report by the 10 of the ensuing month based on the supply book using LACK-3 document.
(1) Excise Exemption may be granted for ethyl alcohol with content of the lowest 85% (eighty-five percent) used for scientifical research and development.
(2) To obtain Excise Exemption as intended in paragraph (1), a Factory Entrepreneur, Storage Place Entrepreneur, or Importer shall be obliged to submit application to the Minister of Finance for attention of the Director General through the Head of Office using PMCK-3 document.
(3) The application as intended in paragraph (2), shall be submitted based on order by the institution or official entity operating in scienfical research and development by stating detail of the volume of ethyl alcohol which Excise Exemption is requested for and the objective of its use.
(1) The Director General or appointed official on behalf of the Minister of Finance shall within 14 (fourteen) working days as of the complete application is received, make decision either to approve or reject the application as intended in Article 10.
(2) If the application is approved, the Director General of appointed official on behalf of the Minister of Finance shall issue decision of Excise Exemption and the institution or entity as intended in Article 1 0 shall be provided with NPPP.
(3) The decision of Excise Exemption as intended in paragraph (2) shall be submitted to the Factory Entrepreneur, Storage Place Entrepreneur, or Importer submitting application and copy of the decision of Excise Exemption shall be submitted to the institution or official entity as intended in Article 10, to the Regional Office of the Directorate General of Customs and Excise and the Head of Office.
(4) If the application received is not complete, the Director General or appointed official shall issue written notification to the Factory Entrepreneur, Storage Place Entrepreneur or Importer submitting the application, to complete the non-complied with the requirements or repair the data in the application within ten (10) days at the latest as of receipt of the notification by the party concerned.
(5) If within the period as intended in paragraph (4), the Factory Entrepreneur, Storage Place Entrepreneur, or Importer fails to comply with the requirements or repair the data in the application, the Director General or appointed official shall issue notification letter of rejection stating the reason for rejection.
(1) The Factory Entrepreneur, Storage Place Entrepreneur, or Importer as intended in Article 10, before clearing the ethyl alcohol that obtained Excise Exemption from the Factory Entrepreneur, Storage Place Entrepreneur, or Customs Zone, shall be obliged to notify the Head of Office using CK-5 document.
(2) The Head of institution or entity using ethyl alcohol with Excise Exemption facility as intended in Article 10 paragraph (3), shall be obliged to submit monthly report to the Director General through the supervising Head of Office, by the 10th the following month, using LACK-5 document.
(1) Excise Exemption may be granted to beverages containing ethyl alcohol and/or tobacco product for foreign country representatives use and its officials assigned in Indonesia based on mutual principle.
(2) To obtain Excise Exemption as intended in paragraph (1), foreign country representatives or its officials shall submit application to the Minister of Finance for attention of the Director General and acknowledged by the Ministry of Foreign Affairs.
(3) Any excisable goods that is granted Excise Exemption as intended in paragraph (1) may be obtained from Duty Free Shop or by direct import according to the provision governed in the statutory regulation on customs matter.
(1) Excise Exemption may be granted to beverage containing ethyl alcohol and/or tobacco product for use by foreign nation expertise assigned to international entity or organization in Indonesia.
(2) To obtain Excise Exemption as intended in paragraph (1), the expert concerned shall submit application to the Minister of Finance for attention of the Director General acknowledged by the State Secretariat.
(3) The total number of excisable goods that may be granted Excise Exemption as intended in paragraph (1), shall be determined as follows:
for each adult person each month, or if more than one type of tobacco product of one type shall be determined equivalent to each type of tobacco product proportionately.
(4) Excisable goods that is granted Excise Exemption as intended in paragraph (1) may be obtained only at Duty Free Shop according to the provision governed in the statutory regulation on customs.
(1) Excise Exemption may be granted to beverage containing ethyl alcohol and/or tobacco product brought by passengers, transport facility crew, or delivery from overseas.
(2) The total number of excisable goods that be granted Excise Exemption for passengers as intended in paragraph (1), shall be determined as follows:
for each adult person, or if more than one type of tobacco product shall be equivalent to the total number of each type of the tobacco product proportionately.
(3) The total number of excisable goods that be granted Excise Exemption for transport facility crews as intended in paragraph (1), shall be determined as follows:
for each transport facility crew, or if more from one type of tobacco product equivalent to the total number of each type of tobacco product proportionately.
(4) The total number of excisable goods that may be granted Excise Exemption for delivery goods from overseas intended in paragraph (1), shall be determined as follows:
for each delivery receiving address or if more than one type of tobacco product shall be the total number of each type of tobacco product.
(5) If the total number of excisable goods brought by passengers, transport facility crew of delivery from overseas exceeds the total number specified as intended in paragraph (2), paragraph (3), or paragraph (4), on the excess excisable goods must be destroyed.
(1) Excise Exemption may be granted for ethyl alcohol with the lowest content of 85% (eighty-five percent) used for social objective.
(2) The social objective as intended in paragraph (1) shall be for hospital or aid for natural disaster.
(3) To obtain Excise Exemption as intended in paragraph (1), the Factory Entrepreneur, Storage Place Entrepreneur, or Importer shall be obliged to submit application to the Minister of Finance for attention of the Director General through the Head of Office using PMCK-3 form.
(4) The application as intended in paragraph (3), shall be submitted based on order by the hospital or institution that handles natural disaster by stating detail of the total volume of ethyl alcohol which Excise Exemption is being requested fro and the objection of its use.
(1) The Director General or appointed official on behalf of the Minister of Finance shall within 14 (fourteen) working days as of receipt of the complete application, determine decision either to approve or reject the application as intended in Article 16.
(2) If the application is approved, the Director General or appointed official on behalf of the Minister of Finance shall issue decision of Excisable Exemption and the hospital or institution as intended in Article 1 6 shall be provided with NPPP.
(3) The decision of Excise Exemption as intended in paragraph (2) shall be submitted to the Factory Entrepreneur, Storage Place Entrepreneur, or import submitting the application and copy of the decision of Excise Exemption shall be submitted to the Head/Management of the hospital or institution as intended in Article 16, the Head of Regional Office of the Directorate General of Customs and Excise, and the Head of Office
(4) If the application is not complete, the Director General or appointed official shall issue written notification to the Factory Entrepreneur, Storage Place Entrepreneur, or Importer submitting the application to comply with the requirements or repair the data in the application within ten (10) days as of receipt of the notification by the party concerned.
(5) If within the term as intended in paragraph (4), the Factory Entrepreneur, Storage Place Entrepreneur, or Importer submitting the application fails to comply with the requirements or repair the data in the application, the Director General or appointed official shall issue notification of rejection and stating the reason for such rejection.
(1) The Factory Entrepreneur, Storage Place Entrepreneur, or Importer, prior to clearing the ethyl alcohol by obtaining Excise Exemption facility as intended in Article 16 the Factory Entrepreneur, Storage Place Entrepreneur, or Customs Zone, shall be obliged to notify the head of office using CK-5 document.
(2) The Head/management of the hospital or institution as intended in Article 16, shall submit monthly report on receipt and use of ethyl alcohol that obtained Excise Exemption to the Director General through the Head of Office, by the 10th the following month, stating:
(1) Excise Exemption may be granted on excisable goods originating from domestically or overseas stored in Bonded Warehouse.
(2) Factory Entrepreneur or Storage Place Entrepreneur before clearing excise goods from the Factory or Storage Place to be stored in Bonded Storage Place shall be obliged to notify the Head of Office using the CK-5 document.
(3) If the excisable goods to be stored in Bonder Storage Place arriving from Customs Zone, implementation thereof shall comply with the system governed in the statutory regulation on customs matter.
(4) If excisable goods obtaining Excise Exemption as intended in paragraph (1) is for use as basic substance or additive that is sold or delivered domestically, before clearance of the excisable final product goods, the excise thereof must first be settled.
(5) If the excisable goods originating from Bonded Storage Place are placed in Duty Free Shop, the sale thereof must comply with the provisions governed in the provisions in the statutory regulation concerning customs matter.
(6) If the excisable goods obtaining Excise Exemption as intended in paragraph (1) are sold for the need of foreign country representatives, clearance of the excisable goods must be protected by CK-5 document and the Duty Free Shop entrepreneur shall be obliged to submit monthly report to the Director General through the Head of Office by the 10th the following month using the monthly reports on incoming and outgoing excisable goods with Excise Exemption facility at the Duty Free Shop.
(1) Excise Exemption may be granted for damaged ethyl alcohol so that it is not good for drink which in the term of trading normal referred to as burned spirits (brand spirits).
(2) Damaging ethyl alcohol to make it into burned spirits is permitted only to Factory Entrepreneur and conducted in a certain place at the Factory under the supervision of the customs and excise officials.
(3) The Factory Entrepreneur prior to damaging ethyl alcohol, shall be obliged to submit application to damage ethyl alcohol to the Director General through the Head of Office using PMCK-4 document.
(4) The application to damage ethyl alcohol as intended in paragraph (3) must be based on order for ethyl alcohol that has been damaged so that it is no longer drinkable from the entrepreneur using the exemption facility.
(1) The Director General or appointed official on behalf of the Minister of Finance shall within 14 (fourteen) working days as of the date the complete application is received, make decision either to approve or reject the application as intended in Article 20.
(2) If the application is approved, the Director General or appointed official on behalf of the Minister of Finance shall make decision on Excise Exemption and the entrepreneur using the exemption facility as intended in Article 20 shall be provided with NPPP.
(3) The decision for Excise Exemption as intended in paragraph (2) shall be submitted to the Factory Entrepreneur submitting the application supported by copy of the decision for Excise Exemption to the entrepreneur using the exemption facility as intended in Article 20, tp the Head of Regional Office of the Directorate General of Customs and Excise, and the Head of Office.
(4) If the, application received is not complete, the Director General or appointed official shall make written notification to the Factory Entrepreneur submitting the application, to comply with the requirements or repair the data in the application within ten (1 0) days as of the date the notification is received by the party concerned.
(5) If within the period as intended in paragraph (4), the Factory Entrepreneur submitting the application fails to comply with the requirements or repair the data in the application, the Director General or appointed official shall submit notification of rejection stating the reason for rejection.
(1) The damaging of ethyl alcohol referred to Article 20 paragraph (2) shall be drawn up in Minutes of destruction of ethyl alcohol using BACK-6 document.
(2) The ethyl alcohol being damaged so that it is no longer drinkable must be cleared out from the Factory within three (3) days after it is damaged for transport to the location of the entrepreneur using the Excise Exemption facility.
(3) The Factory Entrepreneur shall be obliged to submit monthly report to the Director General through the Head of Office on the volume of ethyl alcohol being damaged so that it is no longer good for drink that has been cleared out from the Factory, by the 10th of the following month using LACK-7 document.
(1) Excise Exemption may be granted for beverages containing ethyl alcohol for tobacco product originating from the Factory or imported for consumption by passengers or transport facility crew departing directly out from the Customs Area by land, sea or air.
(2) To obtain Excise Exemption as intended in paragraph (1), the Factory Entrepreneur or Importer shall submit application to the Minister of Finance for attention of the Director General through the Head of Office using PMCK-5 document.
(3) The application submitted by the Factory Entrepreneur or Importer as intended in paragraph (2), must be based on order from the tranporting entrepreneur or catering service appointed by the transporting entrepreneur.
(4) The application as intended in paragraph (2), must? state the volume of beverage containing ethyl alcohol and/or tobacco product in detail which Excise Exemption is being requested for.
(5) Other the requirements that must be stated as referred to to in paragraph (4) for application for Excise Exemption submitted by the Importer must state the port import of the beverages containing ethyl alcohol and/or tobacco product.
(1) The Director General or appointed official on behalf of the Minister of Finance shall, within 14 (fourteen) working days at the latest as of the date the complete application is received, make decision either to approve or reject the application as intended in Article 23.
(2) If the application is approved, the Director General or appointed official on behalf of the Minister of Finance shall make decision for Excise Exemption to the transportation entrepreneur or catering service entrepreneur as intended in Article 23 and it shall be provided with NPPP.
(3) The decision for Excise Exemption as intended in paragraph (2) shall be submitted to the Factory Entrepreneur or Importer submitting the application supported by copy of the decision for Excise Exemption submitted to the catering service entrepreneur appointed by the transportation entrepreneur as intended in Article 23, to the Head of Regional Office of the Directorate General of Customs and Excise, and the Head of Office.
(4) If the application received is not complete, the Director General or appointed official shall notify in writing the Factory Entrepreneur or Importer submitting the application, to comply with the requirements or repair the data in the application within ten (10) days as of the date the notification is received by the party concerned.
(5) If within the period as intended in paragraph (4), the Factory Entrepreneur or Importer submitting the application fails to comply with the requirements or repair the data in the application, the Director General or appointed official shall submit notification of rejection stating the reason of such rejection.
(1) The Factory Entrepreneur prior to clearing out the beverages containing ethyl alcohol or tobacco product from the Factory, shall be obliged to notify the Head of Office acting as supervisor using CK-5 document.
(2) The Importer prior to clearing out the beverages containing ethyl alcohol or tobacco product from the Customs Zone, shall be obligaed to notify the Head of Office acting as supervisor using CK-5 document.
(3) The transportation entrepreneur or catering service entrepresneur appointed by the transportation entrepreneur as intended in Article 24 paragraph (2) shall be obliged to submit monthly report concerning realization of receipt and use of excisable goods that has obtained Excise Exemption to the Director General through the Head of Office, by the 10th of the following month using LACK-8 document.
(1) If the volume of ethyl alcohol granted Excise Exemption facility during the current year the total volume of ethyl alcohol is not adequate, then the use of Excise Exemption facility may submit order for additional Excise Exemption through the Factory Entrepreneur, Storage Place Entrepreneur or Importer.
(2) Factory Entrepreneur, Storage Place Entrepreneur, or Importer shall submit application for additional Excise Exemption based on additional order from the user of Excise Exemption.
The Factory Entrepreneur, Storage Place Entrepreneur, and Importer selling or delivering excisable goods by obtaining Excise Exemption facility to the Director General through the Head of Office, by the 10th the following month at the latest using LACK-9 document.
(1) The PMCK-1 document as intended in Article 7 paragraph (1) shall be formulated according to the format example as specified in Attachment I to this Regulation of the Minister of Finance.
(2) The PMCK-2 document as intended in Article 3 paragraph (5) shall be formulated according to the format example specified in Attachment II to this Regulation of the Minister of Finance.
(3) The PMCK-3 document as intended in Article 10 paragraph (2) and Article 16 paragraph (3) shall be formulated according to the format example as specified in Attachment Ill to this Regulation of the Minister of Finance.
(4) The PMCK-4 document as intended in Article 20 paragraph (3) shall be formulated according to the format example as specified in Attachment IV to this Regulation of the Minister of Finance.
(5) The PMCK-5 document as intended in Article 23 paragraph (2) shall be formulated according to the format example as specified in Attachment V to this Regulation of the Minister of Finance.
(6) The LACK-3 document as intended in Article 9 paragraph (2) shall be formulated according to the format example as specified in Attachment VI to this Regulation of the Minister of Finance.
(7) The LACK-4 document as intended in Article 6 shall be formulated according to the format example as specified in Attachment VII to this Regulation of the Minister of Finance.
(8) The LACK-5 document as intended in Article 12 paragraph (2) shall be formulated according to the format example as specified in Attachment VIII to this Regulation of the Minister of Finance.
(9) The LACK-6 document as intended in Article 18 paragraph (2) shall be formulated according to the format example as specified in Attachment IX to this Regulation of the Minister of Finance.
(10)The LACK-7 document as intended in Article 22 paragraph (3) shall be formulated according to the format example as specified in Attachment X to the Regulation of the Minister of Finance.
(11)The LACK-8 document as intended in Article 25 paragraph (3) shall be formulated according to the format example as specified Attachment Xl to this Regulation Of the Minister of Finance.
(12)The LACK-9 document as intended in Article 27 shall be formulated according to the format example as specified in Attachment XII to this Regulation of the Minister of Finance.
(13)The BCK-10 document as intended in Article 5 paragraph (4) letter b shall be formulated according to the format example as specified in Attachment XIII to this Regulation of the Minister of Finance.
(14) The BACK-6 document as intended in Article 22 paragraph (1) shall be formulated according to the format example as specified in Attachment XIV to this Regulation of the Minister of Finance.
(15) The CK-5 document as intended in Article 5 paragraph (2), Article 9 paragraph (1) letter a, Article 12 paragraph (1), Article 18 paragraph (1), Article 19 paragraph (2), Article 19 paragraph (6); Article 25 paragraph (1), and Article 25 paragraph (2), shall be formulated according to the format example as specified in Attachment XV to this Regulation of the Minister of Finance.
(16) Form of monthly report of receipt and clearance of excisable goods with Excise Exemption facility in Duty Free Shop as intended in Article 19 paragraph (6) shall be formulated according to the format example as specified in Attachment XVI to this Regulation of the Minister of Finance.
(17) Attachment I, Attachment II, Attachment Ill, Attachment IV, Attachment V, Attachment VI, Attachment VII, Attachment VIII, Attachment IX, Attachment X, Attachment XI, Attachment XII, Attachment XIII, Attachment XIV, Attachment XV, and Attachment XVI to this Regulation of the Minister of Finance shall constitute integral part of this Regulation of the Minister of Finance.
(1) The decision on grant of Excise Exemption facility shall revoke if the Factory Entrepreneur, Storage Place Entrepreneur, Importer, Excise Exemption user, or any person that violates the provision on:
(2) At revocation of decision on grant of Excise Exemption facility as intended in paragraph (1), the Factory Entrepreneur, Storage Place Entrepreneur, Import may re-submit application to obtain Excise Exemption facility after three 13) effective as of the date of revocation of Excise Exemption facility.
Penalty shall be administration penalty in the form of a fine as intended in Article 9 paragraph (3) of Law No. 11/1995 concerning Excise as amended by Law No. 39/2007, shall be charged on Factory Entrepreneur, Storage Place Entrepreneur, importer, user of exemption facility, or any Person that violates the provision on Excise Exemption as governed in this Regulation of the Minister of Finance, if:
With this Regulation of the Minister of Finance comes to force:
1. Application for Excise Exemption on excisable goods to be used as basic substance or additive in manufacturing result product (PMCK-2), for scientific research and development or for social objective (PMCK-3), and on beverages containing ethyl alcohol or tobacco product originating from the Factory or imported for consumption by passengers or transport facility crew departing directly out from the Customs Area (PMCK-5), the following provisions shall apply:
2. Decision of the Minister of Finance concerning grant of Excise Exemption facility duly issued prior to this Regulation of the Minister of Finance, shall be declared still apply until expiry of the period for grant of Excise Exemption facility based on decision on grant of Excise Exemption facility.
Further provision on procedure for mixing ethyl alcohol, issue of decision on Excise Exemption, and revocation of decision on Excise Exemption as governed in this Regulation of the Director General.
By the time this Regulation of the Minister of Finance comes to force, Regulation of the Minister of Finance No. 47/PMK.04/2007 concerning Excise Exemption shall be revoked and declared null and void.
This Regulation of the Minister of Finance shall come into force after 30 (thirty) days as the date of stipulation date.
For public cognizance, this Regulation of the Minister of Finance shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on May 19, 2010
MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI