In the framework of achieving the goal with respect to the fulfillment of domestic need, protecting natural resource conservation, anticipating a drastic increase in prices of specified commodities on the international market and preserving stability of prices of specified commodities in the country, the government imposes levy on specified exported goods.
Levy on specified exported goods has so far been known as export levy. With the enforcement of Law No. 17/2006 concerning the Amendment to Law No. 10/1995 concerning Customs, the export levy on specified exported goods need to be changed into export duty.
In relation thereto and to implement the provision of Article 2A paragraph (3) of Law No. 17/2006 concerning the Amendment to Law No. 10/1995 concerning Customs, it is necessary to stipulate a government regulation concerning the Imposition of Export Duty on Export Goods.
Self explanatory.
Self explanatory.
Self explanatory.
What is meant by “the system of classification of goods” is a classification list of goods prepared systematically with a view of facilitating interpretation, trading transaction, transportation, and statistics.
The rate of export duty stipulated based on advalorum is a rate stipulated by percentage. The rate of export duty stipulated specifically is a rate stipulated by nominal value of money per unit of goods.
Self explanatory.
Self explanatory.
Self explanatory.
What is meant by “stipulated periodically” is the validity period of the export check prices stipulated by the minister in charge of trading affairs by considering the purpose of imposition of export duty.
Self explanatory.
The export duty constitutes responsibility of the said exporters unless otherwise the settlement of export customs declaration is authorized to customs settlement service provider and the exporters are not found, such as escaping so that the responsibility for export duty shifts to the customs settlement service provider.
Self explanatory.
Self explanatory.
The exchange rate of currency effective upon the payment is stipulated by the Minister.
In case of the exchange rate of currency upon the payment being different from the exchange rate upon the submission of export customs declaration, the difference in the exchange rate of currency is not counted as underpaid or overpaid export duty.
Self explanatory.
Self explanatory.
Self explanatory.
What is meant by “customs settlement service provider” is a business entity undertaking activity to settle the fulfillment of customs obligation for and on behalf of the owner of goods.
Concretely, the export takes place when goods pass through customs area and are subject to export duty. However, in view of service and security, it is impossible to place customs and excise official along the border line, the export is judicially deemed taking place when the goods have been loaded into carrier which is to depart to outside the customs area. In order to facilitate service and supervise exported goods, the export duty is paid when export customs declaration is submitted to customs office.
Principally, the export duty is paid in cash in not later than the moment of submission of export customs declaration to Customs Office so that the export duty may be paid too before the export customs declaration is submitted.
Exported goods belonging to specified characteristics are exported goods with the quantity and/or specification just ascertained after export customs declaration is submitted to customs office, i.e the quantity and! or specification of exported goods is/are just ascertained after reaching the destination country. As a result, the amount of export duty may not be determined upon the submission of export customs declaration to customs office.
In the framework of providing certainty about pubic service, if export customs declaration has been registered, stipulation must be made in not later than 30 (thirty) days as from the date of submission. The 30 day period is deemed sufficient for customs and excise officials to gather information as the basis of consideration in making the stipulation.
Stipulation of export duty on export customs declaration by self assessment is only applied in case of the amount of the declared export duty being different from the amount of export duty payable. The difference is attributable to different rate of export duty, kind and/or quantity of exported goods so that:
Suf1cieny clear
Suf1cieny clear
Suf1cieny clear
Suf1cieny clear
Self explanatory.
Self explanatory.
Self explanatory.
The Director General may grant the postponement or installment of the payment after considering capability of persons in paying debts by taking into account financial statement and credibility of the indebted person.
Self explanatory.
Other payment place is, among others, customs office.
What is meant by “rounded up to thousand rupiah” is the amount is rounded up so that part of thousand becomes thousand.
Basically, stipulation of customs and excise officials has bound and been applicable. However in case of result of re-examination of export customs declaration or in case of underpaid and/or overpaid export duty attributable to different rate of export duty, export price, kind arid/or quantity of goods being found in customs audit, the Director General re-stipulates.
Self explanatory.
Self explanatory.
Concrete mistake is human error or mistake frequently occurring in an export customs declaration, in the form of miswriting, miscalculation and/or misapplication of regulation and not containing dispute between customs and excise official and customs service users, such as:
Letter a
Self explanatory.
Letter b
Stipulation of customs and excise official also could be stipulation by using computer system service.
Self explanatory.
The provision in this paragraph is directed to guarantee legal certainty and become manifestation of the principle of justice granting right to customs service users to raise objection to decision of customs and excise official.
The 60 (sixty) day period granted to customs service users is deemed sufficient for the said users to collect data required for submitting objection to the Director General.
In case of excesses the maximum 60 (sixty) days period, the right of the user becomes null and the stipulation is deemed acceptable.
What is meant by “amounting to the bill” is the shortage of export duty and/or administrative sanction in the form of fine.
In case of export being already settled, objection still can be submitted without the obligation to give up guarantee.
The maximum 60-day period stipulated for the Director General to make decision on objection submitted by customs service user is a rational period given that the Director General also needs to collect data and information to decide an objection.
What is meant by “rejected by the Director General” is rejected by the Director General on the objection that stipulation made by customs and excise official becomes fixed.
The rejection also may be rejection of the submitted objection partially or the Director General may stipulate other than the stipulation by customs and excise official and the stipulation may be bigger or smaller than the stipulation of the customs and excise official.
Self explanatory.
Self explanatory.
Self explanatory.
Self explanatory.
Letter a
Self explanatory.
Letter b
Administrative mistake is, among others, miswriting, miscalculation or misapplication of rate.
Letter c
Self explanatory.
Letter d
Self explanatory.
Letter e
Self explanatory.
Letter f
Self explanatory.
Self explanatory.
Self explanatory.
Self explanatory.
Self explanatory.
SUPPLEMENT TO STATUTE BOOK OF THE REPUBUC OF INDONESIA No. 4886