to Indonesian
that in the framework to implement the provisions of Article 29 paragraph (3) 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 Trading of Excisable Goods;
1. Law No. 11/1995 concerning Excise (Statute Book of the Republic of Indonesia No. 76/1995, Supplement to Statute Book of the Republic of Indonesia No. 3613) as amended by Law No. 39/2007 (Statute Book of the Republic of Indonesia No. 105/2007, Supplement to Statute Book of the Republic of Indonesia No. 4755);
2. Presidential Decree No. 84/P/2009;
REGULATION OF THE MINISTER OF FINANCE CONCERNING TRADING OF EXCISABLE GOODS
(1) Excisable goods in the form of tobacco and beverages containing ethyl alcohol, that excise is paid by sticking excise tape or affixing other excise payment marks may only be offered, transferred, sold, or otherwise made available for sale, after packaged for retail sale and attached the excise tape or affixed required excise payment sign.
(2) Excisable goods the excise is paid by sticking excise tape, should be attached excise tape in accordance with legislation in the field of excise.
(3) Sticking excise tape on taxable goods as intended in paragraph (2) is done in such way that the excise tape attached to the excisable goods should be destroyed when the packaging is opened.
(4) On the packaging for the retail sale of excisable goods in the form of tobacco should be included:
(5) On the packaging for the retail sale of excisable goods in the form of beverages containing ethyl alcohol should be included:
(1) Factory Entrepreneurs, importers, distributors, and retail outlets entrepreneurs are prohibited from selling or offering excisable goods that excise payment in such way as intended in Article 1 accompanied by gifts of money, goods, or the like, either packed into one and not become one with the excisable goods.
(2) The prohibition as intended in paragraph (1) shall also apply to the sale which is accompanied with the provision of the code on the packaging, gift vouchers, or similar facilities with meaning to giving a gift.
(3) Factory Entrepreneurs, importers, distributors, and retail outlets entrepreneurs are prohibited from giving or promising a gift that is associated with the requirements to send back used packaging and/or parts of the used packing of excisable goods the excise is paid by means sticking excise tape.
(1) On the violation of the provisions as intended in Article 2 is made by manufacturers or importers who grant facility on the postponed, the Head of Mains Service Office of Customs and Excise or the Head of Surveillance and Service Office of Customs and Excise in the Directorate General of Customs and Excise on behalf of the Minister Finance can freeze the decision on granting a postponed payment of excise on the order of excise tape that is grated to concerned manufacturers or importers.
(2) On the violation of the provisions as intended in Article 2 is made by manufacturers, importers, distributors, or retail outlets entrepreneur, Customs and Excise officials are authorized to prevent the excisable goods in accordance with statutory regulations.
Further provisions on the procedures for trading of excisable goods and packaging for retail sales of excisable goods are regulated by the Director General of Customs and Excise.
When this Ministerial Regulation comes into force, Decree of the Minister of Finance No. 247/KMK.05/1996 concerning Stockpiling, Entry, Release, Transport, and Trading of Excisable Goods, shall be revoked and declared null and void.
This Ministerial Regulation shall come into force on March 1, 2010.
For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the Statel Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on December 30, 2009
MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI