REGULATION OF THE MINISTER OF FINANCE
No. 213/PMK.04/2008

CONCERNING
PROCEDURE FOR THE PAYMENT AND DEPOSITING OF STATE REVENUE IN THE CONTEXT OF IMPORT, STATE REVENUE IN THE CONTEXT Of EXPORT, STATE REVENUE ON GOODS CHARGED WITH EXCISE, AND STATE REVENUE ORIGINATING FROM THE IMPOSING OF ADMINISTRATIVE FINE ON THE TRANSPORTATION OF CERTAIN GOODS

THE MINISTER OF FINANCE,

Attachment

Considering:

• a. that based on provisions of Article 36 paragraph (3) Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, procedure on payment, receipt, depositing of import duty, administrative fine, and interest rate, shall further be regulated with Regulation of the Minister of Finance;
• b. that based on provisions of Article 7 Law No. 11/1995 concerning Excise as amended by Law No. 39/2007, the settlement of excise can be made through payment;
• c. that with the development of information technology through information system nets, it is enabled to present on-line information on the payment and depositing of state revenue in the context of import, state revenue in the context of export, and state revenue on goods charged with excise, and administrative fine on the transportation of certain goods, between the Directorate General of Customs and Excise with Perception Foreign Exchange Banks, Perception Banks, and Perception Posts;
• d. that based on the considerations as intended in a, b, and c above, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedure on the Payment and Depositing of State Revenue in the Context of Import, State Revenue in the Context of Export, and State Revenue on Goods Charged with Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods;

In view of:

• 1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
• 2. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to R.I. Statute Book No. 3613) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
• 3. Law No. 6/1983 concerning General Provisions and Procedure of Taxation (Statute Book No. 49/1983, Supplement to Statute Book No. 3262) as amended several times, the latest by Law No. 28/2007 (Statute Book No. 85/2007, Supplement to Statute Book No. 4740);
• 4. Law No. 7/1983 concerning Income Tax (Statute Book No. 50/1983, Supplement to Statute Book No. 3263) as amended several times, the latest by Law No. 17/2000 (Statute Book No. 127/2000, Supplement to Statute Book No. 3985);
• 5. Law No. 8/1983 concerning Value Added Tax and Sales Tax on Luxurious Goods (Statute Book No. 51/1983, Supplement to Statute Book No. 3264), as amended several times, the latest by Law No. 18/2000 (Statute Book No. 128/2000, Supplement to. Statute Book No. 3986);
• 6. Law No. 20/1997 concerning Non tax State Revenue (Statute Book No. 68/1997, Supplement to Statute Book No. 3687);
• 7. Law No. 17/2003 concerning State Finance (Statute Book No. 47/2003, Supplement to Statute Book No. 4286);
• 8. Government Regulation No. 44/2003 concerning Tariff or Types of Non tax State Revenue Prevailing in the Ministry of Finance (Statute Book No. 95/2003, Supplement to Statute Book No. 4313);
• 9. Government Regulation No. 55/2008 concerning the Imposing of Export Duty on Exported Goods (Statute Book No. 116/2008, Supplement to Statute Book No. 4886);
• 10. Presidential Decree No. 20/P/2005;
• 11. Regulation of the Minister of Finance No. 99/PMK.06/2006 concerning State Revenue Module as amended several times, the latest by Regulation of the Minister of Finance No. 37/PMK.05/2007;

HAS DECIDED:

To stipulate:

THE REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURE ON THE PAYMENT AND DEPOSITING OF STATE REVENUE IN THE CONTEXT OF IMPORT, STATE REVENUE IN THE CONTEXT OF EXPORT, STATE REVENUE ON GOODS CHARGED WITH EXCISE, AND STATE REVENUE ORIGINATING FROM THE IMPOSING OF ADMINISTRATIVE FINE ON THE TRANSPORTATION OF CERTAIN GOODS.

CHAPTER I
GENERAL PROVISIONS

Article 1

In this Regulation of the Minister of Finance:

1. Payer is an individual or legal entity which according to provisions of legislations is stipulated to make payments of state revenue in the context of import, state revenue in the context of export, state revenue on goods charged with excise, and administrative fine on the transportation of certain goods.

2. Payment is an activity on the settlement of state revenue in the context of import, state revenue in the context of export, state revenue on goods charged with excise, and administrative fine on the transportation of certain goods by a Payer to the State Treasury through Perception Foreign Exchange Banks, Perception Banks, Perception Post, Customs and Excise Offices, or Post Offices, in the context of fulfilling customs and excise obligations.

3. Depositing is an activity on the delivery of all payments of state revenue in the context of import, state revenue in the context of export, state revenue on goods charged with excise, and administrative fine on the transportation of certain goods received from a Payer to the State Treasury by a Perception Foreign Exchange Bank, Perception Bank, Perception Post, Customs and Excise Office, or Post Office.

4. State Treasury is a place to keep state money determined by the Minister of Finance as State General Treasurer to accommodate all state revenue and to pay state expenditures.

5. Perception Bank is a public bank designated by the Minister of Finance to receive deposits of state revenue not in the context of import and export, covering the receipt of tax, domestic excise, and non tax revenue.

6. Perception Foreign Exchange Bank is a public bank designated by the Minister of Finance to receive deposits of state revenue in the context of import and export.

7. PT. Pos Indonesia (Persero), hereinafter called as Post Office, is a State Owned Business Entity having technical performer units in the regions, i.e. giro central/joint central giro/ special joint central giro and post office and giro.

8. Perception Post is a post office designated by the Minister of Finance to receive deposits of state revenue.

9. State Revenue Transaction Number, hereinafter abbreviated as NTPN is a proof number of a transaction of receipt issued through State Revenue Modules.

10. Bank Transaction Number, hereinafter abbreviated as NTB is a proof number of a transaction of receipt issued by a Perception Bank or Perception Foreign Exchange Bank.

11. Post Transaction Number, hereinafter abbreviated as NTP is a proof number of a transaction of receipt issued by a Perception Post.

12. Customs, Excise, and Tax Deposit Letter, hereinafter abbreviated as SSPCP is a document used to make payments and as proof of payment or depositing state revenue.

13. Customs and Excise Office is an office within the Directorate General of Customs and Excise where customs and excise obligations are fulfilled in accordance with this Regulation of the Minister of Finance.

14. Customs and Excise Electronic Data Exchange, hereinafter abbreviated as Customs and Excise PDE is a process of submitting customs documents and excise documents in the form of electronic data exchange through inter application communication and inter organization integrated through the use of data communication system means.

15. Receiving Treasurer is a person appointed to receive, keep, deposit, administer, and to be responsible on State/region income money in the context of executing the State Revenue and Expenditure Budget (APBN)/ Region Revenue and Expenditure Budget (APBD) in offices/work units of State Ministries/agencies/Regional Governments.

16. Stipulation Letter is an invoice issued by a customs and excise official or the Director General of Customs and Excise.

17. State revenue in the context of import consists of:

• a. import duty, including anti dumping import duty, compensation import duty, safeguard measures import duty, reciprocal import duty, import duty for donation borne by the Government (Zero SPM), and import duty in the context of Import Facility for Export Purpose (KITE);
• b. administrative fine on customs;
• c. other customs income;
• d. Value Added Tax (PPN) on import;
• e. Income Tax Article 22 on Import (PPh);
• f. PPN on imported luxurious goods;
• g. interest rate of PPN claims; and
• h. Non tax State Revenue.

18. State revenue in the context of export consists of:

• a. export duty;
• b. administrative fine of export duty;
• c. interest rate of export duty; and
• d. Non tax State Revenue.

19. State revenue on goods charged with excise consists of:

• a. excise of tobacco products;
• b. excise of ethyl alcohol;
• c. excise of drinks containing ethyl alcohol;
• d. administrative fine of excise;
• e. other income from excise;
• f. PPN of tobacco products; and
• g. Non tax State Revenue.

20. Other income from customs, consisting of:

• a. interest rate of import duty;
• b. interest rate of administrative fine of customs;
• c. interest rate of administrative fine of export duty;
• d. administrative fine of export other than export duty; and
• e. interest rate of administrative fine of exports other than export duty.

21. Other income from excise, consists of:

• a. interest rate of excise debt, shortage of excise, and/or administrative fine of excise;
• b. replacement of expenses for the printing of excise tapes; and
• c. replacement of expenses for making excise control labels.

22. Non tax State Revenue in the field of customs and excise, hereinafter referred to as PNBP is state revenue collected by the Directorate General of Customs and Excise for services on import, export, and excise.

CHAPTER II
STATE REVENUE IN THE CONTEXT OF IMPORT

Article 2

(1) Payment of state revenue in the context of import shall be made by the Payer in Perception Foreign Exchange Banks or Perception Posts.

(2) Besides the payment places as intended in paragraph (1), payment of state revenue in the context of import may be carried out in Customs and Excise Offices in cases of:

• a. payment of state revenue on imported goods made by passengers, crews of transportation means and border crossers.
• b. payment of PNBP on:
• 1. import services on imported goods not charged with import duty;
• 2. import services at Bonded Piling Places; and
• 3. services of manifest.

(3) Payment of state revenue in the context of import of mail delivered goods shall be made in Post Offices.

Article 3

(1) Payment of state revenue in the context of import as intended in Article 21 shall be made by using SSPCP attached with among others Import Customs Notification or Stipulation Letter.

(2) SSPCP may be used as basis to serve customs in the field of import after having received:

• a. NTB or NTP, if payment is made in Perception Foreign Exchange Banks or Perception Posts; or
• b. SSPCP number, if payment is made at Customs and Excise Offices or Post Offices.

Article 4

(1) State revenue in the context of import received by Customs and Excise Offices shall be deposited by the Receiving Treasurer to the State Treasury through a Perception Foreign Exchange Bank or Perception Post on the following working day.

(2) State revenue in the context of import received by a Post Office shall be deposited to the State Treasury through a Perception Foreign Exchange Bank or Perception Post on the following work day.

(3) The depositing of state revenue in the context of import as intended in paragraph (1) and paragraph (2), shall be made by using an SSPCP having been given a number by the Customs and Excise Office or Post Office as intended in Article 3 paragraph (2) b.

CHAPTER III
STATE REVENUE IN THE CONTEXT OF EXPORT

Article 5

(1) Payment of state revenue in the context of export shall be made by the Payer in Perception Foreign Exchange Banks or Perception Posts.

(2) Besides the places of payment as intended in paragraph (1)1 payment of state revenue in the context of export may be carried out in Customs and Excise Offices if:

• a. payment of state revenue on exported goods is made by passengers, crews of transportation means, and border crossers.
• b. payment of PNBP on:
• 1. export services on exported goods not charged with export duty; and
• 2. manifest services.

(3) Payment of state revenue in the context of export of mail delivered goods shall be made in Post Offices.

Article 6

(1) Payment of state revenue in the context of export as intended in Article 51 shall be made by the Payer using SSPCP attached with among others Export Customs Notification or Stipulation Letter.

(2) SSPCP may be used as basis to serve customs in the field of export after having received:

• a. NTB or NTP, if payment is made in Perception Foreign Exchange Banks or Perception Posts; or
• b. SSPCP number, if payment is made at Customs and Excise Offices or Post Offices.

Article 7

(1) State revenue in the context of export received by Customs and Excise Offices shall be deposited by the Receiving Treasurer to the State Treasury through a Perception Foreign Exchange Bank or Perception Post on the following working day.

(2) State revenue in the context of export received by a Post Office shall be deposited to the State Treasury through a Perception Foreign Exchange Bank or Perception Post on the following work day.

(3) The depositing of state revenue in the context of export as intended in paragraph (1) and paragraph (2), shall be made by using an SSPCP having been given a number by the Customs and Excise Office or Post Office as intended in Article 6 paragraph (2) b.

CHAPTER IV
STATE REVENUE ON GOODS CHARGED WITH EXCISE

Article 8

(1) Payment of state revenue on goods charged with excise shall be made by the Payer in a Perception Bank or Perception Post.

(2) Other than the payment places as intended in paragraph (1) payment of state revenue on goods charged with excise may be made in Customs and Excise Offices, if the payment of PNBP is made on services for:

• a. destruction of goods charged with excise/destruction of excise tapes; and
• b. exit of ethyl alcohol provided with exemption facilities.

(3) Payment of state revenue on goods charged with excise concurrently with the payment of state revenue in the context of import, shall be made in a Perception Foreign Exchange Bank.

Article 9

(1) Payment of goods charged with excise as intended in Article 8, shall be made by using SSPCP attached with others excise documents or stipulation letter.

(2) SSPCP may be used as basis to serve excise after having received:

• a. NTB or NTP, if payment is made in a Perception Bank, Perception Post or Perception Foreign Exchange Bank; or
• b. SSPCP number, if payment is made in a Customs and Excise Office.

Article 10

(1) The PNBP received by a Customs and Excise Office as intended in Article 8 paragraph (2) b, shall be deposited by the Receiving Treasurer to the State Treasury through a Perception Bank or Perception Post on the following working day.

(2) The depositing of tile PNBP as intended in paragraph (1), sha!1be made by using SSPCP having been given a number by the Customs and Excise Office as intended in Article 9 paragraph (2) b.

CHAPTER V
STATE REVENUE ORIGINATING FROM THE IMPOSING OF ADMINISTRATIVE FINE ON THE TRANSPORTATION OF CERTAIN GOODS

Article 11

Payment of state revenue originating from the imposing of administrative fine on the transportation of certain goods shall be made by the Payer in a Perception Bank or Perception Post.

Article 12

(1) Payment of state revenue originating from the imposing of administrative fine on the transportation of certain goods as intended in Article 11, shall be made using SSPCP attached with documents used as basis of the payment.

(2) SSPCP may be used as basis to serve customs for the transportation of certain goods if it had received NTB or NTP.

CHAPTER VI
OBLIGATIONS

Article 13

(1) Perception Foreign Exchange Banks, Perception Banks, and Perception Posts receiving payments of state revenue in the context of import, state revenue in the context of export, state revenue on goods charged with excise, and state revenue originating from the imposing of administrative fine on the transportation of certain goods are obligated to:

• i. check the completeness and correctness of the filling in of SSPCP;
• ii. compare the amount of state revenue set forth in the SSPCP with those set forth in documents used as basis of payment;
• iii. provide NTB or NTP, number of SSPCP and State Service and Treasury Office (KPPN) units, validation of the receipt of payment, date and time of receipt of payment, name and signature of the officer receiving the payment;
• iv. give proof of payment in the form of SSPCP to the Payer;
• v. submit a credit advice to the Customs and Excise Office that are inter connected with Customs and Excise PDE;
• vi. give NTPN on SSPCP in the event of state revenue deposit; and
• vii. answer any request for confirmation from the Customs and Excise Office.

(2) Customs and Excise Offices and Post Offices receiving payments of state revenue in the context of import, state revenue in the context of export and state revenue on goods charged with excise, are obligated to:

• a. check the completeness and correctness of the filling in of SSPCP;
• b. compare the amount of state duty set forth in the SSPCP with those set forth in documents used as basis of payment;
• c. give number of SSPCP, date and time of receipt of payment, and name and Employee Identity Number (NIP) and signature of the Receiving Treasurer, and service seal of the related Customs and Excise Office on the SSPCP;
• d. give proof of payment in the form of SSPCP to the Payer; and
• e. deposit to the State Treasury through a Perception Foreign Exchange Bank, Perception Bank, or Perception Post for each payment received on the previous day by using SSPCP that is the same as that received by the Payer.

(3) State Service and Treasury Offices (KPPN) receiving SSPCP are obligated to:

• a. validate and send the SSPCP to the Customs and Excise Office; and
• b. answer any request for confirmation from the Customs and Excise Office.

(4) Post Offices shall send monthly reports to the Customs and Excise Office on the settlement of payments and depositing of state revenue on mail delivered goods.

CHAPTER VII
TRANSITIONAL PROVISIONS

Article 14

When this Regulation of the Minister of Finance commences to come to effect:

1. For payments and depositing of export duties up to December 31, 2008 on condition it is not brought in court or not in legal process in court, the following provisions shall apply:

• a. export duty having been paid, but the notification of submitted export customs had not yet received a registration number, the settlement of the notification of the export customs shall refer to provisions of legislations in the field of customs concerning the collection of export duty;
• b. all payments of export duty and/or administrative fine that had been received by the Receiving Treasurer of Customs and Excise Offices must be deposited to the account of the State General Treasurer (BUN), account number 502.000.000 in Bank of Indonesia no later than the first work day of year 2009 through a Perception Foreign Exchange Bank;
• c. all payments of export duty and/or administrative fine having been received by Perception Foreign Exchange Banks must be deposited to the account of the State General Treasurer (BUN) account number 502.000.000 in Bank of Indonesia no later than the second work day of year 2009 without being deducted by any banking service fee;
• d. If there are findings on shortages of payment of export duty and the first claim letter had hot been issued, the Customs and Excise Office shall issue a claim letter containing an order for the settlement of the export duty within a period of 30 (thirty) from the date of the claim letter;
• e. If there are claims on shortages of payment of export duty and/or administrative fine through the issuance of the claim letter as intended in d, the first claim letter, second claim letter, or third claim letter that become due, the Customs and Excise Office shall:
• 1) issue a warning letter to the related exporter containing:
• a) an order to settle the export duty and/or administrative fine within a period of seven (7) days from the issuance of the warning letter; and
• b) notification that a blockade shall be carried out on all customs activities, if within a period of seven (7) days from the issuance of the warning letter, a settlement was not made.
• 2) block all customs activities of the exporter concerned, and shall issue a handing over letter on the claim to the Directorate General of State Assets, if within a period of seven (7) days from the issuance of the warning letter, the settlement was not made.
• f. on all shortages of the payments as intended in d and e, an administrative fine shall be imposed in the amount of 2% (two percent) each month accounted for from the registration date of the notification of export customs up to the time of settlement for a period of not more than 24 (twenty four) months, where part of a month is accounted as a full month;
• g. all applications to pay by instalment or to postpone the payment of export duty that had been submitted by an exporter and had not received a decision there to, may be re-submitted by referring to provisions of legislations in the field of customs concerning the collection of export duty;
• h. In the event of over payment of export duty due to errors in the imposing of export duty tariff, unit number of goods, export price standard, rate, calculation or administration errors, on condition:
• 1) it had been submitted but had not yet received a decision; or
• 2) had been approved but to be accounted for as an advance payment of indebted export duty of the exporter concerned for the following period,
• can be claimed to be returned in cash with the following provisions:
• 1) the application to return the export duty shall be submitted using the form stipulated in Attachment I of this Regulation of the Minister of Finance, and attached with all original documents on the reclamation application submitted previously, including proof of payment and/or statement letter on the validity of the decision on the approval to return the export duty from the Directorate General of Budget, to the Head of Customs and Excise Service Office;
• 2) if the application to return the export duty is approved, the Head of Customs and Excise Service Office or a customs and excise official delegated with an authority to act on behalf of the Minister shall issue a Decision Letter to Return the Export Duty (SKPPE) in accordance with the form stipulated in Attachment II of this Regulation of the Minister of Finance;
• 3) the returning of the money shall be made within a period of no later than 30 (thirty) days from the date of the Decision Letter to Return the Export Duty (SKPPE), and if it exceeds the 30 (thirty) days time limit, payment to the exporter shall be added with a compensation interest rate as of 2% (two percent) per month accounted for from the date of the Decision Letter to Return the Export Duty (SKPPE) for a period of not more than 24 (twenty four) months;
• 4) Based on the Decision Letter to Return the Export Duty (SKPPE), the Head of the Customs and Excise Office or a customs and excise official delegated with an authority to act on behalf of the Minister shall issue an Order Letter to Return the Export Duty (SPMKPE) in accordance with the form stipulated in Attachment III of this Regulation of the Minister of Finance issued in four (4) copies with the following allotment:
• a) copy number-1 and copy number-2 for State Treasury Service Office (KPPN);
• b) copy number-3 for the exporter; and
• c) copy number-4 for the Customs and Excise Office.
• 5) The Order Letter to Return the Export Duty (SPMKPE) shall be borne on the same account or on the same type of receiving account of deposits of export duty.
• 6) The Order Letter to Return the Export Duty (SPMKPE) shall be delivered by an appointed customs and excise official directly to the State Treasury Service Office (KPPN) in two (2) work days at the latest before the expiry date to return the export duty.
• i. If an export is cancelled, the exporter may submit that export duty having been paid to be returned, by observing the provisions as intended in h., and on such return, an administration fee shall be charged as of 2% (two percent) from the amount of the paid export duly;
• j. If the application to return the export duty as intended in h. or i. is rejected, the Head of Customs and Excise Service Office shall issue a rejection letter accompanied with reasons for the rejection;
• k. an exporter may be exempted from the 2% (two percent) administration fee as intended in i. through an approval of the Head of Customs and Excise Service Office if:
• 1) the exporter can prove in writing a unilateral cancellation of the buyer;
• 2) no transportation ship is available proved by a statement letter from the authorities; or
• 3) presence of a force majeur.
• I. if there is an uncompleted investigation on an exporter by the Directorate General of Budget, it shall be continued to be settled, and an Investigation Report there to shall be submitted to the Directorate General of Customs and Excise;
• m. all applications on submitted objections that had not received a decision may be re-submitted by referring to provisions of legislations in the field of customs concerning the collection of export duty.

2. Further settlement process of all export duty matters which up to December 31, 2008 had not been settled, by the Directorate General of Budget, shall be handed over to the Directorate General of Customs and Excise.

3. In the context of the settlement process of export duty matters as intended in item 2, the Directorate General of Budget shall provide the necessary technical assistance to the Directorate General of Customs and Excise.

4. Attachment I, Attachment Il, and Attachment III as intended in number 1 h, constitute integral parts of this Regulation of the Minister of Finance.

CHAPTER VIII
CLOSING PROVISIONS

Article 15

(1) Form, contents, and filling procedure of SSPCP form and the administering of the payment and depositing of state revenue in the context of implementing this Regulation of the Minister of Finance, shall be regulated with a regulation of the Director General of Customs and Excise.

(2) Guidelines/technical directives required for the purpose of executing this Regulation of the Minister of Finance shall further be regulated by the Director General of Customs and Excise, Director General of Budget, Director General of Treasury, Director General of Tax, Board of Directors of PT Pos dan Telekomunikasi, and Board of Directors of Bank of Indonesia, both jointly and separately in accordance with their respective field of duty.

Article 16

By the time this Regulation of the Minister of Finance commences to come to effect:

• 1. Minister of Finance Decision No. 84/KMK.04/2003 concerning Administration of Payment and Depositing of State revenue in the context of import and State revenue on domestic made goods charged with excise as amended by Regulation of the Minister of Finance No. 145/PMK.04/2006; and
• 2. Regulation of the Minister of Finance No. 93/PMK.02/2005 concerning Procedure for the Payment and Depositing of Export Duty,

are revoked and declared as not effective.

Article 17

This Regulation of the Minister of Finance commences to become effective from January 1, 2009.

For public cognizance, this Regulation of the Minister of Finance shall be announced in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on December 16, 2008
THE MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI