to Indonesian
a. that with recent changes in taxation, customs and excise policy, in connection with the enactment of Law No. 42/2009 concerning Amendment to Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, it is necessary to make adjustment to the provisions of the import duty tariffs on the imported certain ethyl alcohol contained beverage products;
b. that in the framework of optimization of state revenue, as well as to facilitate administration of collection and supervision import duties, it is necessary to change and stipulate import duty tariffs on the imported certain ethyl alcohol contained beverage products from advalorem tariff to specific tariffs;
c. that based on the consideration as intended in paragraphs a and b, and in the framework to implement the provisions of Article 12 paragraph (3) of Law No. 10/1995 concerning Customs, as amended by Law No. 17/2006, it is necessary to stipulate Regulation of the Minister of Finance concerning Determination of Import Duty Tariffs on the Imported Certain Ethyl Alcohol Contained Beverage Products;
1. Law No. 7/1994 concerning Ratification of Agreement Establishing the World Trade Organization (Statute Book of the Republic of Indonesia No. 57of 1994, Supplement to Statute Book of the Republic of Indonesia No. 3564);
2. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
3. Presidential Decree No. 84/P/2009;
4. Decree of the Minister of Finance No. 453/KMK.04/2002 concerning Customs Procedures on Import as amended by the Decree of Minister of Finance No. 112/KMK.04/2003;
5. Regulation of the Minister of Finance No. 110/PMK.010/2006 concerning the Determination Goods Classification System and Imposition of Import Duty on Imported Goods as amended by the Regulation of the Minister of Finance No. 233/PMK.011/2008;
REGULATION OF THE MINISTER OF FINANCE CONCERNING DETERMINATION OF IMPORT DUTY TARIFFS ON THE IMPORTED CERTAIN ETHYL ALCOHOL CONTAINED BEVERAGE PRODUCTS.
To determine import duty tariffs on the imported certain ethyl alcohol contained beverage products as determined in Attachment of this Regulation of the Minister of Finance, that is an integral part of this Regulation of the Minister of Finance.
The provisions of this Regulation of the Minister of Finance shall apply to imported goods which the Import Customs Notification has obtained a registration number from Customs Office of the entry port.
With the enforcement of this Regulation of the Minister of Finance, the provisions of the import duty tariffs as set forth in Regulation of the Minister of Finance No. 110/PMK.010/2006 concerning the Determination Goods Classification System and Imposition of Import Duty Tariffs on the Imported Goods as amended by Regulation of the Minister of Finance No. 233/PMK.011/2008, all of the products as intended in the Appendix of this Regulation of the Minister of Finance shall be declared null and void.
The Director General of Customs and Excise is instructed to carry out the provisions of this Regulation of the Minister of Finance.
This Regulation of the Minister of Finance shall come into force on the date of promulgation.
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 April 7, 2010
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
signed,
SRI MULYANI INDRAWATI