CIRCULAR OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. SE-15/BC/2009

CONCERNING
IMPLEMENTATION DIRECTION TO ISSUE DETERMINATION OF THE DIRECTOR GENERAL AND/OR DETERMINATION OF CUSTOMS AND EXCISE OFFICIAL BASED ON AUDIT RESULT

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

To:

1. Heads of Main Service Offices;
2. Heads of Regional Offices;
3. Heads of Supervisory and Service Offices;
in Directorate General of Customs and Excise environment

In connection with the issuance of Regulation of the Minister of Finance No. 51/PMK.04/2008 concerning Procedures to Determine Rates, Customs Value, and Administrative Sanctions, as well as the Determination of the Director General of Customs and Excise or Customs and Excise Official, Decree of the Minister of Finance No. 214/PMK. 04/2008 concerning Collection of Export Levies, and the Regulation of Director General of Customs and Excise No. P-25/BC/2009 concerning the Form and Content of Letter of Determination, Decree, Warning Letter, and Forced Letter, it is necessary to provide guidance on:

A. ISSUANCE OF LETTER OF DETERMINATION OF THE DIRECTOR GENERAL AND/OR LETTER OF DETERMINATION OF CUSTOMS AND EXCISE OFFICIAL

1. Audit Report is used as a basis for:

a. determination of the Director General of Customs and Excise;
b. determination of customs and excise official;
c. issuance of follow-up letter; and/or
d. issuance of follow-up letter of excise audit result

2. Determination of the Director General as intended in paragraph 1 (a) is written in:

a. Re-determination of Rate and/or Customs Value (SPKTNP), in case of any under payment and/or excess payment of import duty, excise, tax in the framework of import, and/or administrative sanctions in the form of fines for error rates and/or customs value; or
b. Re-determination Calculation of Export Levy (SPKPBK), in case of any under payment or excess payment of export levy and/or administrative sanctions in the form of fines.

3. Determination of customs and excise officials as intended in paragraph 1 (one) b is written in:

a. Customs Determination Letter (SPP), in case there is under payment of import duty, excise, tax in the framework of import, and/or administrative sanctions in the form of fines, or
b. Administrative Sanctions Determination Letter (SPSA), in case there is imposition of administrative sanctions in the from of fines.

4. Follow-up letter by the customs and excise as intended in paragraph 1 (one) c is issued in case there is under payment or excess payment of import duty, excise, export levy, tax in the framework of import, and/or administrative sanctions in the form of fines.

5. Follow-up letters of excise audit result as intended in paragraph 1 (one) d is issued in case in implementing excise audit.

6. SPKTNP and SPKPBK as intended in paragraph 2 (two) signed by:

a. Director of Audit on behalf of the Director-General in the audit conducted by the Directorate of Audit;
b. Head of Regional Office on behalf of the Director General in the audit conducted by the Regional Office; or
c. Head of the Main Office on behalf of the Director General in the audit conducted by the Main Service Office.

7. SPP and SPSA as intended in paragraph 3 (three), follow-up letters as intended in paragraph 4 (four), and the follow-up letter of excise audit result as intended in paragraph 5 (five) was signed by:

a. Director of Audit in the audit conducted by the Directorate of Audit;
b. Head of Regional Office in the audit conducted by the Regional Office; or
c. Head of the Main Office in the audit conducted by the Main Service Office.

8. SPKTNP, SPKPBK, SPP, SPSA, and/or follow-up letter of excise audit result

a. issued every Main Service Office and/or Control and Service Office monitor implementation of billing.
b. submitted to:
1) auditee attached with short form LHA;
2) Head of the Main Service Office and/or the Head of related Supervision and Service Office without attached LHA; and/or
3) Director of Audit attached with long form LHA, in audit conducted by the Regional Office or the Main Service Office.

9. Follow-up letters as intended in paragraph 1 (one) c is submitted to each related parties without attached LHA.

B. HANDLING OF DETERMINATION OF CUSTOMS AUDIT RESULT (SPHA) AND FOLLOW-UP OF CUSTOMS AUDIT RESULT

1. SPHA of audit result that has not followed up by issuing SPKPBM:

a. Head of the Main Service Office or Head of Supervision and Services Office return SPHA to the unit that issued the SPHA.
b. Units that issued SPHA after receive return SPHA as intended in paragraph a, make changes in determination according to issuance process of the determination letter as intended in section A.

2. To SPHA unpublished follow-up letter on the customs audit result, the unit that issued the SPHA make changes for determination in according to issuance process of the determination letter as intended in section A.

3. Issuance of the changes of determination as intended in paragraphs 1 b, and 2, are integral parts of the previous determination.

This was stated to be implemented with full responsibility.

DIRECTOR GENERAL,
signed,
Anwar Suprijadi
NIP 120050332

Copies to.:

1. Secretary of Directorate General of Customs and Excise.
2. Director of Customs Technical
3. Director of Customs Facilities
4. Director of Excise
5. Director of the International Customs
6. Director of Revenue and Regulation of Customs and Excise
7. Director of Enforcement and Investigation
8. Director of Customs and Excise Information
9. Head of Internal Obedient Centre of Customs and Excise
10. Researchers within Head Office of DJBC environment