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Regulation Of The Minister Of Finance Number 146/fmd. 011/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 146/PMK.011/2010 Tahun 2010

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he Factory in the Free Area to Other Places in the Area Customs are required to be repaid excise according to the provisions of the invitation-the invitation set about The excise payment, except for the Excited Goods that get the facility unpicked by excise or excise release as set out in the excise regulations in the excise field.

(2) The Expense of the Seizure Of Goods is Etil Alcohol and Alcohol Consumption from the Factory in the Free Area or to another Free Zone is still in excise debt until such excise goods are completed in other Free Areas.

BAB IV

TRANSPORT & TRADING IN EXCISE GOODS

Article 7

(1) The Revenue and Expense of Goods Excise duty to and from the Free Zone is protected with CK-FTZ.

(2) CK-FTZ is a complementary document for PPFTZ.

(3) CK-FTZ is used to protect the transport of the Excise Goods in the form:

a. "Excise items" are Alcoholic Beverages that have not been paid off from Factory elsewhere in the Pabean Region to be included in the Free Zone;

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b. Excise goods are an Etil Alcohol that has not been paid off from the Factory in the Free Area to Other Places in the Pabean Region or other Free Area;

c. The Goods are Incurred Beverages of Etil Alcohol issued from the Factory in the Free Area for the consumption of residents in the Free Area in question or to other Free Areas; and/or

d. "Excise goods" in the form of Etil Alcohol or Alcoholic Beverages, which is already paid off from the Factory in the Free Region to the Other Place in the Pabean Region.

(4) The Transport of the Payable Goods (or Resulting Tobacco) is Tobacco. which is already paid off by means of excise tape, excluded from the obligations protected with CK-FTZ.

(5) Form form, content, and CK-FTZ charging directions as referred to in paragraph (1), are in accordance with the provisions as specified in Appendix I of this Finance Minister Regulation which is an inseparable part of Regulation of this Finance Minister.

(6) The order of the completion of the CK-FTZ is in accordance with the provisions as set forth in Annex II to which the Regulation of the Minister of Finance is an inseparable part of the Regulation of this Financial Minister.

Section 8

(1) Against the Resulting Goods is Tobacco Results or Beverages Contain Ethyl Alcohol as a consumption item for the needs of residents in the Free Region as referred to in Article 2, Section 3, and Section 4, which meets the criteria: a. From outside of the Pabean Region; b. created by Factory Entreprenees elsewhere in

Pabean Region; or c. created by Factory Entrepreneas in the Free Zone

concerned, mandatory meeting the rules of the invite-an invitation set about the sale packaging retail.

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(2) Against the Excise Goods as referred to in paragraph (1) is required to be listed "Special Free Area" on its ecerage sale packaging.

(3) The "Special Area Special" as intended on the paragraph (2) is made permanently blending with the retail sales packaging design of the Excise Goods in question.

(4) The obligation to list the writing as referred to in paragraph (2) becomes the responsibility of:

a. Employers who have obtained the business permit from the Area Entrepreneuring Board in terms of the Excise Goods are from outside the Pabean Region; or

b. Factory employers who create Excise Goods in the event of excise goods coming from the Free Area or elsewhere in the Pabean Region.

BAB V

OTHER CONDITIONS AND TRANSITIONAL PROVISIONS

Article 9

A breach of the provisions of the income of excise goods into the Free Area as referred to in Section 2, Section 3, Section 7, and/or violation of the provisions of the binding obligations of "Special Free Area" on the retail sale packaging as referred to in Section 8, against the Relevant Excise goods, the provisions apply. as follows:

a. Customs goods originating from outside the customs area are subject to an oppressive regulation-an invitation in the field of kepabeanan; or

b. Excise goods originating from the Factory elsewhere in the Pabean Region or the Factory in the Free Area must be paid off.

Article 10

(1) Excluded from the provisions of Article 8 of the paragraph (2) for the excise goods are Tobacco Results And Drinks containing Etil Alcohol from Outside the Customs Area as referred to in Section 8 of the paragraph (1) letter a, inclusion of the "Special Free Area" may be made on top of the material attached to the retail sales packaging. in his home country.

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(2) The provisions of the exclusion as referred to in paragraph (1) apply to the date of admission to the slowest Free Area on 31 December 2010.

BAB VI

provisions CLOSING

Article 11

This Finance Minister Regulation is coming into effect after 15 (fifteen) days from the date of the invitation.

So that everyone knows it, instructest

Reundfiled in Jakarta on 27 August 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC INDONESIA, THE PATRIALIST AKBAR

THE REPUBLIC OF INDONESIA NEWS 2010 NUMBER 413

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>Section 2

(1) Revenue of the Excise Goods from Outside the Customs Area to the Free Area can only be performed by employers who have obtained a business permit from the Area Company.

(2) The Revenue of the Excise Goods as referred to in paragraph (1) is mandatory through the customs area in the port or airport designated by the Regional Enterprise Board.

(3) For admission Excise Goods as referred to in paragraph (1) are granted excise exemption.

(4) The amount and type of the Excise Goods as referred to in paragraph (1) included as a consumption item for the needs of the population in the Free Area is designated by the Regional Enterprise Enterprise.

Section 3

(1) Installing of the Excise Goods A Beverage Containing Etil Alcohol From A Factory Elsewhere In The Pabean Region To The Free Area can only be done by employers who have obtained an enterprise permit from the Region's Enterprise.

(2) The Reliable Merchandise is a Drinks Containing Ethyl Alcohol as referred to in paragraph (1) are mandatory through The customs area in the harbor or airport designated by the Regional Entrepreneurship.

(3) Of The Installs of the Exemption Goods of Drinks Containing Ethyl Alcohol as referred to in paragraph (1) is granted the exemption of the excise.

(4) The amount and type of Baggage Consumption of the Beverage Containing Etil Alcohol as referred to in paragraph (1) that is included as a consumption item for the needs of the population in the Free Area is set forth by the Region Enterprise Resource.

Section 4

(1) Excise Goods is a Drink Containing Ethyl Alcohol made by Factories in the Free Area for the consumption of residents in the Free Area are granted excise waits.

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(2) The amount and type of the Quantity Excise is Drinks Containing Ethyl Alcohol as referred to in paragraph (1) is set by the Regional Enterprise Enterprise.

BAB III

EXPENDITURE OF EXCISE GOODS FROM FREE REGION

Section 5

The Spending of Goods from the Factory in the Free Area is applicable provisions in the excise field.

Section 6

(1) Freight Expenditure from t