REPUBLIC OF INDONESIA STATE NEWS

No. 263, 2010 MINISTRY OF FINANCE. Customs Release. Procedure.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 109 /PMK.04/ 2010 ABOUT

TATA CARA EXEMPTION EXCISE

WITH THE GRACE OF THE GOD ALMIGHTY REPUBLIC OF INDONESIA,

DRAW: THAT IN order to implement the provisions of Article 9 paragraph (4) of the Law No. 11 of 1995 on Excise as amended under the Law No. 39 of 2007, need to establish the Minister of Finance Regulation on the Order of the Excise Liberation;

Given: 1. Law No. 11 of 1995 on Excise (State of the Republic of Indonesia in 1995 Number 76, Additional Gazette of the Republic of Indonesia Number 3613) as amended by Law No. 39 of 2007 (Republic of the Republic of Indonesia) Indonesia Year 2007 Number 105, Additional Gazette Republic of Indonesia Number 4755);

2. The decision of the President No. 84 /P of the Year 2009; DECIDED:

SET: THE REGULATION OF THE FINANCE MINISTER ON THE RULES OF THE EXCISE EXEMPTION.

www.djpp.depkumham.go.id

263, 2010, No. 2

CHAPTER I THE GENERAL PROVISIONS

Article 1 In this Financial Minister Regulation referred to: 1. Excise of the Excise is the facility given to employers

factories, employers of storage, or Importers not to pay for debt owed.

2. A factory is a specific place including buildings, pages, and squares that are part of it, which are used to produce excise goods and/or to pack excise goods in packs for retail sales.

3. A person is a person or a legal entity. 4. Factory entrepreneur is the one who is working on Factory. 5. A repository is a place, building, and/or field that

is not a part of the factory, which is used to store excise goods, which is still a debt-owed alcohol ethyl with a purpose to be channeled, sold, or exported.

6. A Repository Entrepreneur is the one who is working on a storage facility.

7. The End-product Item is a material that is in the process of making use of ethyl alcohol as a raw material or helper material and in the end there is no more organic compound with the chemical formula C2H5OH.

8. The Integrated Production Process is a series of production processes performed at the ethyl alcohol plant, ranging from the manufacture of ethyl alcohol to raw materials up to the creation of the End Results that are not Excise Goods.

9. The customs area is the territory of the Republic of Indonesia which includes land, water, and air space above, as well as certain places in the Exclusive Economic Zone and the continental shelf in which the Act No. 10 of 1995. about Kepabeanan as amended by Law No. 17 of 2006.

10. The customs area is a region with certain boundaries in seaports, airports, or any other place set for traffic

www.djpp.depkumham.go.id

2010, No. 263 3

goods, which are fully under the supervision of the Directorate General of Customs and Excise.

11. The principal number of the Release User (NPPP) is the number that serves as an ID or user identity of the Customs Liberation facility.

12. The Director General is Director General of Customs and Excise. 13. The next Office of the Directorate General of Customs and Excise is called the Office

is the Office of the Main Service of the Customs and Excise Office and the Customs and Customs Service in the environment of the Directorate General of Customs and Excise.

CHAPTER II OF THE LAYOUT EXEMPTION FROM EXCISE

The Excise Section of the Excise over the Excise Goods Used For Materials

Baku or Helper Materials of Section 2

(1) Excise Excise can be given over ethyl alcohol derived from the Factory, Place Storage, or imported, used as raw materials or helper materials in the making End Result Items which Are Not Excise Goods.

(2) Included in the sense of the creation of the End of the End Results that the Excise Goods may be granted the Excise Act as referred to in paragraph (1) is creation of the final product performed through the Integrated Production Process.

Section 3 (1) To obtain Excise as contemplated in Section

2 paragraphs (1), Factory Businessmen, Storage Place Entrepreneurs, or importers must submitted a plea to the Finance Minister u.p. Director General via the Head of Office.

(2) The application submitted by the Factory Businessman, Storage Place Entrepreneur, or importer as referred to in paragraph (1), must be based on ordering ethyl alcohol used as a raw material or helper material of employers End result items.

(3) Requests as referred to in paragraph (1) must list:

www.djpp.depkumham.go.id

263, 2010, No. 4

a. the details of the amount of ethyl alcohol are in demand of the Excise Liberation; and b. details of the amount and type of final result items using ethyl

alcohol as the raw materials or helper materials to be produced.

(4) In addition to the requirements to be listed as referred to in paragraph (3), for the application The exemption of the Excise submitted by the importer must list the port of income ethyl alcohol.

(5) The application submitted by the Factory Businessman, Storage Place Entrepreneur, or importer to obtain the Excise Liberation should use the PMCK-2 document.

Section 4

(1) the Director General or an official appointed on behalf of the Minister of Finance in the most prolonged time 14 (fourteen) days of work since the request is fully accepted, establishing a decree granting or refusing a plea as referred to in Section 3.

(2) In the event of the request granted, the Director General or the appointed official on behalf of the Minister of Finance publishes the Excise Liberation decision and to the business magnate of the end result in question in Article 3 of the paragraph (2) is given the NPPP.

(3) Excise Decision (s) as referred to in paragraph (2) is delivered to the Factory Businessman, Repository of Storage, or an importer who applied for a request and a copy of the Excise Liberation decision was delivered to the businessman the final product items as referred to in Section 3 of the paragraph (2), the head of the Regional Office of the Directorate General of the Customs and Excise, and the head of the Office.

(4) In the case of the request received incomplete, the Director General or the appointed official It's written in writing to the manufacturer of the factory, the manufacturer of storage, Importers apply, to supplement the lack of requirements or improve the data of the application in the most prolonged period of 10 (ten) days since the receipt of the notice.

(5) If it is in the term of the Cloud Service, the Client will be required to complete the request as referred to in paragraph (4), Factory Businessman, Repository Entrepreneur, or importer who applied, does not supplement the lack of requirements or corrects the request data, the Director General or the official

www.djpp.depkumham.go.id

2010, No. 263 5

was appointed delivering a rejection notice that contained the reason for rejection.

Section 5

(1) Spending from Factory, Storage, or Pabean Region, for the ethyl alcohol which has been obtained The Excise Service as referred to in Article 2 first should be mixed with certain intermingled materials so it is not feasible to drink but is still good to use in the creation of the final result.

(2) Factory Employers, Storage Places Entrepreneurs, or importers, are obliged to notify expenditures ethyl alcohol which has got the Excise Service ' s facility as referred to in paragraph (1) to the head of the Office by using the CK-5 document.

(3) Exempted from the provisions regarding mixing ethyl alcohol with certain intermixing materials as referred to in paragraph (1), for ethyl alcohol used as a raw material or helper material in the making of the final result of food, medicine, or other end-result goods based on their technical specifications, ethyl alcohol should not be mixed with any particular mixer.

(4) The late-result businessman who used ethyl alcohol as a material default or helper material in the making of final results with Excise Liberation as referred to in Article 2 of the paragraph (1), must: a. Stockpiling ethyl alcohol used as a raw material or material

helper on its own place within the company's location; and

b. noted the acceptance and use of ethyl alcohol as well as the final product produced in the supply book by using the BCK-10 document.

Section 6

End-of-end product entrepreneurs who use ethyl alcohol with Excise facilities as raw materials or helper materials in the making of final goods, must deliver a monthly report to the Director General through the head of the most durable Office every 10 in the next month based on the BCK-10 inventory book by using LACK-4 documents.

www.djpp.depkumham.go.id

263, 2010, No. 6

Second Section

Excise Free of the Goods Used

For Integrated Production Process

Article 7

(1) To obtain Excise Release of ethyl alcohol used in The Integrated Production Process as referred to in Section 2 of the paragraph (2), the Factory Entrepreneuring which performs the Integrated Production Process must apply to the Finance Minister u.p. Director General via the head of the Office using the PMCK-1 document.

(2) The invocation as referred to in paragraph (1) is attached to: 1. the plan of the ethyl alcohol requirement in one year of tadwim which includes:

a. the type and number of final result items produced each month and in a single year of takwim; and

b. the amount of ethyl alcohol required for each unit/unit of goods; 2. description of the production process plot and the use of ethyl alcohol

in the process of making the final result; and 3. example of the final product items.

Section 8 (1) the Director General or the official appointed on behalf of the Finance Minister,

in the most prolonged 14 (fourteen) business days since the request is fully accepted, sets the decision grant or reject the application as referred to in Article 7.

(2) In the event of the request granted, the Director General or the appointed official on behalf of the Minister of Finance publishes the Excise Liberation decision and to the Employers The factory that performs the Integrated Production Process as referred to in Article 7 is given the NPPP.

(3) Excise Decision (s) as referred to in paragraph (2) is delivered to the Factory Businessman, Repository of Storage, or an importer who applied for a request and a copy of the Excise Liberation decision was delivered to the businessman Final results as referred to in Article 7, the head of the Regional Office of the Directorate General of the Customs and Excise, and the head of the Office.

www.djpp.depkumham.go.id

2010, No. 263 7

(4) In the event of an incomplete request, the Director General or the appointed official notified in writing to the Factory Businessman, Repository of Storage, or the importer who filed A request, to complete a lack of requirements or refine the application data in the most prolonged period of 10 (ten) days since the receipt of the notice.

(5) If in the timeframe as it is in question, verse (4), Factory Businessman, Storage Repository Entrepreneur, or an importer request, not complete the lack of requirements or refine the application data, the Director General or the appointed official delivers a rejection notice containing the reason for rejection.

Article 9 (1) The Factory Employers perform a Integrated Production Process that

obtained the Excise Decision as referred to in Article 8: a. It is required to notify the head of the Office regarding the etile expenditure

the alcohol that obtained the Excise Facility from the premises or the stockpile for use as raw materials in the creation of the End Results Not Excise Items by using CK-5 documents; and

b. must note the receipt, use, and inventory of the alcohol ethyl that obtained the Excise Service as well as the amount and type of End Results that are not the Excise Goods produced in the supply book.

(2) Employers The factory that performs the Integrated Production Process that obtained the Excise Decision as referred to in Article 8, must deliver the most monthly monthly report every 10 on the next month based on the inventory book with using LACK-3 documents.

Third Part of the Excise Release of the Goods Used

For Research and Development purposes Article 10

(1) Excise Release can be given over ethyl alcohol with at least 85% (eighty-five percent) used for the purposes of research and development of science.

www.djpp.depkumham.go.id

263, 2010, No. 8

(2) To obtain Excise Liberation as referred to in paragraph (1), Factory Businessman, Repository Entrepreneur, or importer must apply to the Finance Minister u.p. Director General through Office Head by using PMCK-3 documents.

(3) pleas as referred to in paragraph (2), submitted based on an agency order or official body that moves in the field of research and development of science by listing the details of the amount of etil alcohol in demand Parole and the purpose of its use.

Article 11 (1) of the Director General or the official appointed on behalf of the Finance Minister

in the most prolonged 14 (fourteen) business days since the request is fully accepted, setting out the decision of granting or dismissing the application as referred to in Article 10.

(2) In the event of a request granted, the Director General or an official appointed on behalf of the Minister of Finance published the decision of the Liberation of Excise and to the institution or body as referred to in Article 10 granted the NPPP.

(3) Excise Decision (s) as referred to in paragraph (2) is delivered to a Factory Businessman, A Storage Place Entrepreneur, or an importer who applied for a request and a copy of the Excise's Decision to be delivered to the institution or the official body as referred to in Article 10, the head of the Regional Office of the Directorate General of the Customs and Excise, and the head of the Office.

(4) In the case of the request received incomplete, the Director General or the appointed official notified him. written to a Factory Entrepreneur, A Storage Place Entrepreneur, or an importer Submit a request, to complete a lack of requirements or refine the application data in the most prolonged period of 10 (ten) days since the receipt of the notice.

(5) If in the timeframe as Referred to in paragraph (4), Factory Businessman, Repository Entrepreneur, or importer who applied, does not supplement the lack of requirements or corrects the request data, the Director General or the appointed official delivers the letter A rejection notice for rejection reasons.

www.djpp.depkumham.go.id

2010, No. 263 9

Section 12 (1) Factory Businessman, Storage Place Entrepreneur, or importer

as referred to in Article 10, before issuing an alcohol ethyl that gets the Excise Release from the Factory, the Venue Storage, or Pabean Region, is required to notify the head of the Office using the CK-5 document.

(2) The head of the institution or body that uses the ethyl alcohol with the Excise Program of the Excise as referred to in Article 10 of the paragraph (3), must submit a monthly report to the Director General via the head of the Office that is watching him, the longest of every 10 on the following month, by using the LACK-5 document.

Fourth Section of the Excise Liberation over the Excise Goods Used

For the Use of Foreign Country Representative and Foreign Nations Expert Article 13

(1) Excise Release can be given over drinks containing ethyl alcohol and/or tobacco products for the purposes of a foreign country representative and its officials serving in Indonesia based on reciprocity principles.

(2) To obtain the Excise of Excise as referred to in paragraph (1), the representative of the foreign country or his officials apply to the Finance Minister u.p. Director General

(3) The excise goods provided by the Excise Act as referred to in paragraph (1) may be obtained from the Free Store Bea or imported directly according to the rules set forth in the regulations invite-invitation in the field of kepabeanan.

Article 14 (1) The Excise of Excise can be provided for beverages containing ethyl

alcohol and/or tobacco products for the purposes of foreign experts serving on the body or organization international in Indonesia.

(2) To obtain the Excise Liberation as referred to in paragraph (1), the power of the expert in question applied to the Minister of Finance u.p. Director General by known by the Secretariat of State.

www.djpp.depkumham.go.id

263, 2010, No. 10

(3) The amount of excise goods that can be granted the Excise of Excise as referred to in paragraph (1), is set as follows: a. Drinks containing ethyl alcohol are set at most 10

(ten) litres for each adult every month. B. Tobacco result:

1. The sigarees are assigned at most 300 (three hundred) stalks; 2. A cigar is set at most 100 (a hundred) rods; or 3. tobacco iris/other tobacco results are set at most 500

(five hundred) grams, for each adult each month, or in terms of more than one type of tobacco yield is set equivalent to the ratio of every kind of result Such tobacco.

(4) the excise goods granted the Excise Act as referred to in paragraph (1) may only be obtained in the Free Store Bea appropriate provisions set forth in the law in the field of pabeeness.

The Fifth Section of the Excise Liberation over the Used Excise Goods

For Passenger Luggage, Crew Means Transport, or Foreign Delivery

Article 15 (1) Of the Excise Release may be provided for beverages containing ethyl

alcohol and/or tobacco results brought by passengers, crew of means transport, or a shipment from abroad.

(2) The amount of excise goods that can be given the Excise of Excise for passengers as referred to in paragraph (1), is set as follows: a. Drinks containing ethyl alcohol are set at most 1

(one) of litres for each adult. B. Tobacco result:

1. The sigarees are assigned at most 200 (two hundred) rods; 2. The cigar is set at most 25 (twenty-five) of the bar; or

www.djpp.depkumham.go.id

2010, No. 263 11

3. The other tobacco iris/tobacco results are set at at least 100 grams,

for each adult, or in terms of more than one type of tobacco yield is set to be equivalent to the ratio of any of the types of tobacco.

(3) The amount of excise goods that can be given the Excise of Excise for the crew of the carrier as referred to in paragraph (1), is set as follows: a. Drinks containing ethyl alcohol are set at most 350

(three hundred and fifty) milliliters for each crew of transport. B. Tobacco result:

1. The sigaret is set at most 40 (forty) rods; 2. The cigar is set at most 10 (ten) rods; or 3. tobacco iris/other tobacco results are set at most 40

(forty) grams, for each crew of transport means, or in terms of more than one type of tobacco yield is set equivalent to the ratio of any number of results Such tobacco.

(4) The amount of excise goods that can be granted the Excise of Excise for delivery of from abroad as referred to in paragraph (1), is set as follows: a. Drinks containing ethyl alcohol are set at most 350

(three hundred and fifty) milliliters for each recipient's address. B. Tobacco result:

1. The sigaret is set at most 40 (forty) rods; 2. The cigar is set at most 10 (ten) rods; or 3. tobacco iris/other tobacco results are set at most 40

(forty) grams, for each recipient address of the delivery, or in terms of more than one type of tobacco yield is set on equivalent to the ratio of any number of results Such tobacco.

(5) In terms of the number of excise goods brought by passengers, the crew of the transport, or the shipment from abroad exceeded that amount

www.djpp.depkumham.go.id

263, 2010, No. 12

specified as referred to in paragraph (2), paragraph (3), or verse (4), for the excess of the excise goods must be destroyed.

The Sixth Section of the Excise Section of the Inappropriate Goods Used

For the Social Purpose of Article 16

(1) Excise Release can be given over ethyl alcohol at the lowest level of 85% (eighty-five percent) used for social purposes.

(2) The social objectives as referred to in paragraph (1) is for the purposes of a hospital or natural disaster relief.

(3) To acquire Excise wais as referred to in paragraph (1), Factory Businessman, Repository Entrepreneur, or importer must apply to the Finance Minister u.p. Director General via the head of the Office using PMCK-3 documents.

(4) A request as referred to in paragraph (3), filed based on a hospital order or institution that handles natural disasters by listing the details of the amount of ethyl alcohol in which the Excise's Liberation and the purpose of its use are in place.

Article 17 (1) of the Director General or an official appointed on behalf of the Finance Minister

in the most prolonged time 14 (fourteen) days of work since the request is fully accepted, establishing a decree granting or refusing a plea as referred to in Article 16.

(2) In the event of a request granted, The Director General or an official appointed on behalf of the Minister of Finance publishes the Excise Liberation decision and to the hospital or the institution as referred to in Article 16 is granted the NPPP.

(3) The Excise Liberation Decision as referred to in paragraph (2) is delivered to the Factory Businessman, Storage Place Entrepreneur, or the importer who applied for the application and a copy of the Excise Liberation decision was delivered to the head/ the leader of the hospital or institution as referred to in Article 16, the head of the Office of the Directorate General of the Directorate General of Customs and Excise, and the head of the Office.

(4) In terms of the request received incomplete, the Director General or the appointed official It's written in writing to the businessman

www.djpp.depkumham.go.id

2010, No. 263 13

Factory, Repository Repository, or importer who applied for, to supplement the lack of requirements or refine the application data for the longest term of 10 (ten) days since the receipt notice by concerned.

(5) If in the timeframe as referred to in paragraph (4), the Factory Businessman, Storage Repository, or the importer who applied, does not supplement the lack of requirements or fix the application data, the Director General or the appointed official deliver a rejection notice containing the reason for rejection.

Article 18 (1) Factory Businessman, Storage Place Entrepreneur, or importer,

before issuing an alcohol ethyl by obtaining an Excise Release facility As referred to in Section 16 of the Factory, Storage, or Pabean Region, it is mandatory to notify the head of the Office using the CK-5 document.

(2) the head/head of the hospital or institution as referred to in Article 16, must deliver monthly reports of receipt and use of ethyl alcohol that obtained the Excise of Excise to the Director General via the head of the Office, most slow the 10th in the next month, which contains: a. the amount of ethyl alcohol that obtained the Excise Liberation

received; b. the amount of ethyl alcohol that acquires Excise Liberation

is used; and c. the amount of ethyl alcohol that acquires Excise Liberation that is not

is used which is still present at the end of the month, by using the LACK-6 document.

The Seventh Section of the Excise for the Excise Goods

Entered into the Section 19,

(1) Excise Release may be provided for the excise goods originating from within the country or abroad. {\cf1) {\cf1 \cf1 \f1

263, 2010, No. 14

(2) Factory Businessman Or Businessman of Storage before issuing excise goods from the Factory or the Storage Site to be entered into the Stab Place, mandatory notifying to the head Office by using the CK-5 document.

(3) In terms of the excise goods to be included to the Binding Site are derived from the Pabean Region, its implementation follows the arrangements set forth in the law in the field of pabeeness.

(4) In the event of excise goods that obtain Excise as it is referred to in paragraph (1) used as a raw material or helper material on the manufacture of excise goods sold or submitted in the country, against the end of the final product expenditure which is the mandatory excise goods.

(5) In the case of the excise goods coming from the Binding Stockpile entered into the Bea Free Store, its sales follow the provisions set in the laws in the field of pabeeness.

(6) In terms of excise goods That which obtained the Liberation of Excise as referred to in verse (1) is sold for the purpose of representatives of foreign countries and foreign experts, against the expenditure of compulsory excise goods protected with the CK-5 document and the business of Free-store Bea. must deliver a monthly report to the Director General through the head of the Office, most slowly the 10th on the following month using the monthly report document of the income and expense of the excise goods with the Excise's Liberation facility in the Customs Free Shop.

The Eighth Section of the Excise ' s Office of Excise Goods Used

For Ethyl Alcohol Tampered So It Is Not Good To Drink

Article 20 (1) Of Excise Excise can be given over ethyl alcohol tampered so

it is not good to drink that in customary trade terms called spiritus bakar (brand spiritus).

www.djpp.depkumham.go.id

2010, No. 263 15

(2) Perusakan ethyl alcohol becoming fuel spiritus is only permitted to Factory Employers and performed at a specific place in the Factory by being supervised by customs and excise officials.

(3) Factory businessmen before committing an ethyl alcohol vandalism must apply for the destruction of ethyl alcohol to the Director General via the head of the Office using PMCK-4 documents.

(4) The application of ethyl alcohol destruction as referred to in paragraph (3) must be based on ordering the vandalized ethyl alcohol so it is not good to drink from the acquiter of the release user.

Article 21 (1) of the Director General or Officials appointed on behalf of the Minister of Finance

in the most prolonged time 14 (fourteen) days of work since the request is fully accepted, establishing a decree granting or dismissing the application as referred to in Article 20.

(2) In the event of a request granted, the Director General or the official appointed top the name of the Minister of Finance publishes the Excise Liberation decision and to the users of the exemption users as referred to in Article 20 is given NPPP

(3) The Decision of the Excise Act as referred to in paragraph (2) is delivered to the Factory Employers who apply for and a copy of the Excise Liberation decision is delivered to the release user's employers as referred to in the Article 20, the head of the Office of the Directorate General of the Customs and Excise Directorate, and the head of the Office.

(4) In terms of the application of the received incomplete, the Director General or the appointed official notified in writing to the Factory's Employers. submit a request, to supplement the lack of requirements or fix the data Ten (ten) days of acceptance of the notice by concerned.

(5) If in the timeframe as referred to in paragraph (4), the Factory Businessman is applying for the application, not complete. lack of requirements or correcing the application data, the Director General or the appointed official delivered a rejection notice that contained the reason for rejection.

www.djpp.depkumham.go.id

263, 2010, No. 16

Article 22 (1) The execution of the destruction of ethyl alcohol as referred to in Article 20

paragraph (2) is poured in the news of the event of the destruction of ethyl alcohol by using BACK-6 documents.

(2) A desecrated alcohol ethyl that it is not good to drink must be removed from the Factory of the slowest 3 (three) days after the destruction of the destruction to be transported to the site of the Excise Liberation user.

(3) Factory employers must deliver a monthly report to the Director General through the head of the Office on the amount of production of ethyl alcohol that is desecrated so it is not good to drink and the amount of ethyl alcohol that is undermined so it is not good to drink which have been removed from the Factory, are most slowly on the next 10 months with using the LACK-7 document.

The Ninth Part of the Excise Section of the Excise Goods For

Consumption Of Passengers Or Crew Means Transporter Section 23

(1) Excise Excise can be given over drinks containing ethyl alcohol and/or tobacco results that derived from the Factory or which is imported for consumption by passengers or crew of means of transport that leaves directly outside the Pabean Region by land, sea, or air.

(2) To obtain the Excise Liberation as referred to in the paragraph (1), Plant Employers or importers applying to the U.p. Finance Minister Director General through the head of the Office by using the PMCK-5 document.

(3) The application submitted by the Factory Businessman or importer as referred to in verse (2), must be based on the order of the transport magnate or boga (catering) service entrepreneur appointed by the businessman transport.

(4) The application as referred to in verse (2), must list the details of the amount of the drink containing ethyl alcohol and/or tobacco products that are in demand for the Liberation of Excise.

www.djpp.depkumham.go.id

2010, No. 263 17

(5) In addition to the requirements to be listed as referred to in paragraph (4) for the Excise Request submitted by the importer must list the port of entry of the drink containing ethyl alcohol and/or tobacco results.

Section 24 (1) the Director General or the official appointed on behalf of the Finance Minister

in the most prolonged time 14 (fourteen) days of work since the request is fully accepted, sets the decision granting or decline a request as referred to in Article 23.

(2) In terms of A request was granted, the Director General or an official appointed on behalf of the Minister of Finance published the decision of the Liberation of Excise and to the transport magnate or business magnate of boga (catering) as referred to in Article 23 Given the NPPP.

(3) The Decision of the Excise Act as referred to in paragraph (2) is delivered to the Factory Businessman or the importer applying for and a copy of the Excise Liberation decision is delivered to the boga (catering) services magnate appointed by the transport magnate as referred to in Article 23, the head of the Office of the Directorate General of the Directorate General of Customs and Excise, and the head of the Office.

(4) In terms of the request received incomplete, the Director General or the appointed official Notify in writing to the Factory Businessman or the importer Submit a request, to complete a lack of requirements or refine the application data in the most prolonged period of 10 (ten) days since the receipt of the notice.

(5) If in the timeframe as referred to the paragraph (4), the Factory Businessman or the importer who applied, does not supplement the lack of requirements or corrects the request data, the Director General or the appointed official delivers a notification letter of the denial that Contains a reason for rejection.

Article 25 (1) Factory Businessman before issued a drink containing ethyl

alcohol or tobacco products from the Factory, it is mandatory to notify the head of the Office that oversees it using CK-5 documents.

www.djpp.depkumham.go.id

263, 2010, No. 18

(2) Importers before issuing a drink containing ethyl alcohol or tobacco products from the Customs Area, is required to notify the head of the Office that oversees the use of CK-5 documents.

(3) Transport entrepreneurs or boga (catering) services designated by the transport magnate as referred to in Article 24 of the paragraph (2) must deliver a monthly report on the realization of acceptance and use of goods The excise which obtained the Excise's Liberation facility to the Director General through the head of the Office, the slowest date of the 10th in the following month using the LACK-8 document.

The Tenth Part Of The Addition Of The Excise Exemption and Reporting For Factory Entrepreneurers,

The Employers In Storage, and Importers

Section 26 (1) In terms of the amount of ethyl alcohol with the Excise Service facility at

period The year running amounts of ethyl alcohol is insufficient, the users of the Excise Liberation can apply for additional orders through Factory Entrepreneurs, Storage Storage Companies, Or Importers.

(2) Factory Businessmen, Storage Place Entrepreneurs, or Importers apply for additional orders for the IBM Cloud Service of the Excise User.

Article 27 Businessman Factory, Repository of Storage, and importer, who sells or handing over excise goods by obtaining an Excise Liberation facility must deliver a monthly report on the type and the amount of excise goods sold or submitted with the Excise ' s Liberation facility to the Director General via the head of the Office, most slowly the 10th on the following month using the LACK-9 document.

CHAPTER III OF OTHER PROVISIONS

Article 28 (1) The PMCK-1 document as referred to in Section 7 of the paragraph (1) is made

in accordance with the example of the format as specified in Appendix I of this Minister of Finance Regulation.

www.djpp.depkumham.go.id

2010, No. 263 19

(2) PMCK-2 documents as referred to in Section 3 of the paragraph (5) are made in accordance with the example of the format as specified in Appendix II of this Financial Minister Regulation.

(3) PMCK-3 documents as referred to in Section 10 of the paragraph (2) and Section 16 of the paragraph (3) are made in accordance with the example of the format as specified in Appendix III of this Financial Minister Rule.

(4) The PMCK-4 document as referred to in Section 20 of the paragraph (3) is made according to the example of the format as set in Appendix IV of the Regulation of this Financial Minister.

(5) PMCK-5 Documents as referred to in Section 23 of the paragraph (2) are made in accordance with the example of the format as specified in Appendix V of this Financial Minister Regulation.

(6) The LACK-3 document as referred to in Section 9 of the paragraph (2) is made in accordance with the format of the format as specified in this Appendix VI the Regulation of this Financial Minister.

(7) The LACK-4 document as referred to in Section 6 is made according to the example of the format as specified in Appendix VII of this Regulation of the Minister of Finance.

(8) The LACK-5 document as referred to in Section 12 of the paragraph (2) is made by example of a format as set in Appendix VIII of this Financial Minister Regulation.

(9) The LACK-6 Document as referred to in Article 18 of the paragraph (2) is made in accordance with the example of the format as specified in Appendix IX of this Regulation of the Minister of Finance.

(10) The LACK-7 document as referred to in Section 22 of the paragraph (3) is made in accordance with the example of the format as specified in Appendix X of this Financial Minister Regulation.

(11) The LACK-8 Document as referred to in Section 25 of the paragraph (3) is made by example. format as specified in Appendix XI of this Minister of Finance Regulation.

(12) The LACK-9 document as referred to in Section 27 is made in accordance with the example of the format as specified in this Attachment XII Regulation of the Ministry of Finance.

www.djpp.depkumham.go.id

263, 2010, No. 20

(13) BCK-10 documents as referred to in Section 5 of the letter b are made in accordance with the example of the format as specified in Appendix XIII of this Financial Minister Regulation.

(14) The BACK-6 document as referred to in Section 22 of the paragraph (1) is made in accordance with the example of the format as specified in this Attachment XIV Regulation Attachment.

(15) The CK-5 document as referred to in Article 5 of the paragraph (2), Section 9 of the paragraph (1) the letter a, Article 12 of the paragraph (1), Article 18 of the paragraph (1), Section 19 of the paragraph (2), Article 19 of the paragraph (6), Section 25 of the paragraph (1), and Article 25 of the paragraph (2), is made by example the format as specified in this Supplement XV Regulation.

(16) The Form for monthly reports of income income and expenditure of excise goods with the Excise Liberation facility in the duty-free shop as referred to in Article 19 of the paragraph (6) is made in accordance with the example of the format as specified in this Supplement.

(17) Annex I, Annex II, Annex III, Annex IV, Annex V, Annex VI, Annex VII, Annex VIII, Attachment VIII, Attachment IX, Attachment X, Attachment XI, Attachment XII, Annex XIII, Attachment XIV, Attachment XV,

Article 29 (1) The decision regarding the granting of the Excise Liberation facility was revoked, in

the Factory Employers thing, Employers of Storage, importers, Excise users, or any person violates the provisions regarding: a. the delivery of a report as referred to in Section 6, Section 9

paragraph (2), Section 12 of the paragraph (2), Section 18 of the paragraph (2), Section 19 of the paragraph (6), Section 19 of the paragraph (7), Section 22 of the paragraph (3), Section 25 of the paragraph (3), Section 25 of the paragraph (3), and Section 27; and/or

b. the term of the expenditure as referred to in Article 22 of the paragraph (2).

(2) Over the revocation of the decision regarding the awarding of the Excise Facility as referred to in paragraph (1), Factory Businessman, Repository Entrepreneur, importer, importer can submit a request to obtain the Liberation facility Excise after 3 (three) months after the date of the revocation of the Excise Liberation facility.

www.djpp.depkumham.go.id

2010, No. 263 21

BAB IV

SANCTION

Article 30

The sanctions of the administration sanction are fine as referred to in Article 9 of the paragraph (3) of the Act No. 11 of 1995 on Excise as amended with Act No. 39 of 2007, imposed against Factory Businessmen, Storage Place Entrepreneurs, importers, deliverers, or any Person, that violates the provisions regarding the Excise Liberation as set in Regulation of Ministers This finance, in terms of:

a. Misuse of the Excise Liberation facility by means of using or transferring the excise goods that got the Excise's Liberation is not compatible with the following; and/or

b. Misuse of the Excise Liberation facility by means of using ethyl alcohol that gets an Excise facility as a raw material or helper material to produce end-product items that do not match the end result items that have been set.

BAB V

TRANSITIONAL provisions

Article 31

With the enactment of the Regulation of this Financial Minister:

1. The Excise Request for Excise, which will be used as a raw material or helper material in the making of final results (PMCK-2), for the purposes of research and development of science, or for social purposes (PMCK-3), and for the beverage that is contains ethyl alcohol or tobacco products that are derived from the Factory or which is imported for consumption by passengers or crew of means of transport leaving directly outside the Pabean Region (PMCK-5), the condition applies as:

a. Excise Request received by the Director General of the u.p. Director of Excise or Head of the Territory Office before the enactment of this Financial Minister Regulation, the Excise Request is completed pursuant to the Decree of the Minister of Finance Number 47 /PMK.04/ 2007 on Excise Liberation;

www.djpp.depkumham.go.id

263, 2010, No. 22

b. The Excise grant received by the Chief Office before the enactment of this Minister of Finance Regulation and not to be forwarded to the Head of the Regional Office, the Liberation of the Cukwon was completed in accordance with the Regulation of the Minister of

2. The Finance Minister ' s decision regarding the provision of the Excise Liberation facility which has been published before the enactment of this Financial Minister Regulation, is declared to remain in effect until the end of the term of granting of the Excise based on the decision regarding the granting of the Customs Enforcement facility in question.

BAB VI

CLOSING provisions

Article 32

Further provisions concerning the method of mixing ethyl alcohol, vandalism of ethyl alcohol, awarding Excise Liberation decision, and the repeal of the Excise Liberation decision with the Regulation of the Director General.

Article 33

At the time this Financial Minister Regulation is in effect, the Finance Minister Regulation Number 47 /PMK.04/ 2007 on the Liberation of Excise, revoked and declared does not apply.

Article 34

The Regulation of the Minister of Finance is effective after 30 (thirty) days from the date of the invitation.

www.djpp.depkumham.go.id

2010, No. 263 23

For everyone to know it, ordering this Financial Minister Regulation invitation by placing it in the State News of the Republic of Indonesia.

Specified in Jakarta on 19 May 2010 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI

PROMULRED IN JAKARTA ON 27 MAY 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR

www.djpp.depkumham.go.id

263, 2010, No. 24

ANNEX I REGULATION FINANCE MINISTER NUMBER 109 /PMK.04/2010 ABOUT THE RULES OF THE EXCISE EXEMPTION

PMCK-1

Yth. The Finance Minister of the Republic of Indonesia u.p .. Director General of Customs and Excise in Jakarta through the Head of the Office of Supervision and Customs Services ... (3) ... Directorate General of Customs and Excise at the ......... (4) th ........ With respect, the signature below is:

Name: Title in the Enterprise: Company Name: NPWP Enterprise: Address and no Telp. Enterprise

:.

NPPBKC:................................... in the process of making a unified process (integrated processing), hereby submits an application for the exemption of the Etil of Alcohol excise, with the following explanation:

a. Factory Name: (11). B. Factory Address: ... (12) C. The type of items to be produced: D. Amount and amount of ethyl alcohol that

is required in each unit of goods:

. Amount and amount of ethyl alcohol required in a single year.

:

. It turns out that this plea is not true, we are willing to be prosecuted and sanctioned in accordance with the applicable provisions.

Made in ... (16) ......... on the date ... (17) ..........

Factory Employers,

. ... (5).

Number: ... (1). Attachment: ... (2). Subject: Application For The Etil Alcohol Excise Exemption

For The Creation Of The Final Result With The Production Process

Materai

www.djpp.depkumham.go.id

2010, No. 263 25

DIRECTIONS CHARGING PMCK-1

(1) Dicontents of the mail order number made by the applicant. (2) The contents of the number of attachments of the letter of the application, for example: one file. (3) In the name of the office of the filing of the PMCK-1 application, for example: "Office

Supervision and Customs Service Type A1 Jakarta". (4) On the premises of the filing office of the PMCK-1 application, for example: "Jakarta". (5) In the name of the person who applied for PMCK-1 requests. (6) The office of the person who applied for the PMCK-1. (7) In the name of the company of the person who submitted the PMCK-1 application. (8) The contents of the NPWP of the company are concerned. (9) Concurrent the complete address of the company concerned. (10) Concurrent the company ' s NPPBKC number is concerned. (11) In the name of the release of the release user factory. (12) Concurrent the address of the release user factory. (13) Dicontents of the type of goods to be produced. (14) Conloaded the amount and levels of ethyl alcohol required in each unit of goods. (15) Conloaded the amount and levels of ethyl alcohol required in a single year. (16) The contents of the PMCK-1 request were made. (17) The contents of the PMCK-1 wish date were made.

FINANCE MINISTER, SRI MULYANI INDRAWATI

www.djpp.depkumham.go.id

263, 2010, No. 26

ATTACHMENT II APPLICABLE FINANCE MINISTER NUMBER 109 /PMK.04/ 2010 ABOUT THE RULES OF THE EXCISE EXEMPTION

PMCK-2

Yth. Finance Minister of the Republic of Indonesia u.p. Director General of Customs and Excise in Jakarta through the Head of the Office of Oversight and Customs Services .. (3) .... The Directorate General of Customs and Excise at the ... (4) ...... With respect, the one signed below: Owner's name: Factory Name/Storage Place/Company Importers: Address and Phone Number: N P W P: ... (8). NPPBKC: ... (9) (9).

in the position of Businessman Manufacturing Alcohol/Importer Plant/Importer Plant, which is based on the order of an excise goods from the End of the End of the Product, which uses ethyl alcohol as a raw material or helper material. In the creation of the End Results, which is not a Product of the Excise, hereby apply for the exemption of ethyl alcohol excise, with details as follows: As such a letter of request we are making it in fact and if later it turns out

this request is not correct, we are willing to be prosecuted and sanctioned in accordance with the applicable provisions.

Created in (18). ... on the date of ... (19)

Factory entrepreneur/Repository Repository/Importir *)

(## ..... (5) ber......... ......)

*) Coret that does not need **) is only filled for Importir

Number: ... (1). Attachment: ... (2). Subject: Plea For The Exemption Of Ethyl Alcohol Excise For

The Creation Of An End-result Item Which Is Not An Excise Goods

a. Company Name: {* *,} {{10}} {{{0}}} {{{}}} B. The name of the Product Name of the End of the Cloud Service is the following: C. Address and Phone Number: ... (12) D. N P W P: ... (13) ... e. The type of items to be produced: f. Amount and amount of ethyl alcohol that

is required in every unit of goods:

g. Amount and amount of ethyl alcohol required in a single year.

:

h. "(17)" (17) (17).

www.djpp.depkumham.go.id

2010, No. 263 27

DIRECTIONS CHARGING PMCK-2

(1) Consorted mail order number of letters made by the applicant. (2) The contents of the number of attachments of the letter of the application, for example: one file. (3) In the name of the Office for the application of the PMCK-2 application, for example: "Office

Supervision and Customs Service Type A1 Jakarta". (4) Dicontents of the premises of the submission of PMCK-2 applications, for example: " "Jakarta". (5) In the name of the Factory owner/a Storage/importer company that

apply for the application. (6) In the name of the Factory/Repository/Importer/company that filed

request. (7) Concurrent the full address and the telephone number that apply for the application. (8) The contents of the NPWP apply for a request. (9) Concurrent NPPBKC. (10) Filled by the name of the final product merchandise. (11) In the name of the final product company name. (12) Dicontents complete address and phone number. (13) Concurrent of the NPWP company's final product goods. (14) The contents of the type of goods to be produced. (15) Conloaded the amount and levels of ethyl alcohol required in each unit of goods. (16) Conloaded the amount and levels of ethyl alcohol required in a single year. (17) Conloaded into the port of income. (18) The contents of the PMCK-2 invocation are made. (19) Dicontents of the PMCK-2 application date are made.

FINANCE MINISTER, SRI MULYANI INDRAWATI

www.djpp.depkumham.go.id

263, 2010, No. 28

ANNEX III REGULATIONS FINANCE MINISTER NUMBER 109 /PMK.04/2010 ABOUT THE RULES OF THE EXCISE EXEMPTION

PMCK-3

Yth. The Finance Minister of the Republic of Indonesia u.p .. Director General of Customs and Excise in Jakarta through the Head of the Office of Supervision and Customs Services ... (3) ... Directorate General of Customs and Excise at the ......... (4) th ........

signed below: Owner's Name: Factory Name/Storage/Ethyl Importer ()

:

Address and Phone Number: (7. NPWP: (8). NPPBKC number:. (9). ... hereby apply for the Liberation of the ethyl alcohol Act to be used for the Social Purpose/Purpose Research and the development of Science, with explanation as follows: a. Amount of $($). B. Ethyl alcohol content is not available. C. Institution Name/Body (s): D. Used for:. e. Port of Income (**).

So this letter of invocation is ours to actually and if later this request is not correct, we are willing to be prosecuted and sanctioned in accordance with the applicable provisions.

Knowing, Chief Institution/Agency *)

th .......... (17) th ........

Created in. .... (15) ...... on the date ........ (16) th ........ Factory/Factory entrepreneur

Storage /Importer Supplier Etil Alcohol *)

♪♪ (5) .......... *) The unnecessarily Coret is only filled for Importir

Number: ... (1). Attachment: ... (2). Subject: Etil Excise Exemption

Alcohol For Social Purpose/Research Purposes And The Development Of Science

Erai

www.djpp.depkumham.go.id

2010, No. 263 29

DIRECTIONS CHARGING PMCK-3

(1) Consorted mail order number of letters made by the applicant. (2) The contents of the number of attachments of the letter of the application, for example: one file. (3) In the name of the Office of the filing for PMCK-3 applications, for example: "Office

Oversight and Customs Service of Type A1 Jakarta". (4) Dicontents of the premises of the submission of PMCK-3 applications, for example: " "Jakarta". (5) In the name of the Factory owner/a Storage/importer company that

apply for the application. (6) In the name of the Factory/Repository/Importer/company that filed

request. (7) Concurrent the full address and the telephone number that apply for the application. (8) The contents of the NPWP apply for a request. (9) Concurrent NPPBKC. (10) It is filled with the amount of ethyl alcohol. (11) Dicontents of ethyl alcohol levels. (12) In the name of the institution/body of ethyl alcohol users. (13) The contents are used for. (14) Conloaded into the port of income. (15) The contents of the PMCK-3 invocation are made. (16) On the date of the PMCK-3 request was made. (17) In the name of the head of the institution/body of the ethyl alcohol user.

FINANCE MINISTER, SRI MULYANI INDRAWATI

www.djpp.depkumham.go.id

263, 2010, No. 30

ATTACHMENT IV

REGULATION OF FINANCE MINISTER NUMBER 109 /PMK.04/2010 ABOUT THE RULES OF THE EXCISE EXEMPTION

PMCK-4

Yth. Finance Minister of the Republic of Indonesia u.p. Director General of Customs and Excise in Jakarta through the Head of the Office of Oversight and Customs Services .. (3) .... The Directorate General of Customs and Excise at the ... (4) ...... Signed below:

Owner's Name: Factory Name: Address and Phone Number: N P W P: ... (8). NPPBKC: ... (9)

in position as Factory Entrepreneas based on booking of excise goods from the Liberation User with this apply for the exemption of the exemption of ethyl alcohol excise for the vandalized ethyl alcohol so it is not good for drunk, with the following details:

a. Name of the Cloud Service is a service that is not available to the Cloud Service. B. Name of the People of the People of the People of the People's Enterprise. C. Address and Phone Number: D. N P W P: ... (13) ... e. Amount and Amount Of Alcohol That Will Be

Damaged In One Year: ... (14) ...

f. The Amount Of Burn Spiritus Produced In One Year

:.

So this letter of invocation is our request to the truth and if later this request is not correct, we are willing to be prosecuted and sanctioned in accordance with applicable provisions.

Created (16). ... on the date ... (17).

Factory entrepreneur

(b .......... (5) ........)

Number: ... (1). Attachment: ... (2). Subject: The Etil Excise Exemption

Alcohol For Etil Alcohol Vandalized So It Is Not Good To Drink

Materai

www.djpp.depkumham.go.id

2010, No. 263 31

DIRECTIONS CHARGING PMCK-4

(1) Dicontents of the mail order number made by the applicant. (2) The contents of the number of attachments of the letter of the application, for example: one file. (3) In the name of the Office of the submission of the PMCK-4 application, its mission: "Office

Oversight and Customs Service of Type A1 Jakarta". (4) Dicontents of the premises of the submission of the PMCK-4 application, for example: "Jakarta". (5) In the name of the owner who applied for the PMCK-4 request. (6) The contents of the Factory that apply for PMCK-4 applications. (7) Concurrent the full address and telephone number of the company concerned. (8) The contents of the NPWP of the company are concerned. (9) The contents of the NPPBKC company are concerned. (10) On the name of the Excise Liberation user name. (11) In the name of the Excise Liberation company. (12) Dicontents of the complete address and telephone number of the Excise Release User. (13) Concurrent NPWP. (14) Concurrent amounts and levels of ethyl alcohol to be tampered with in one year. (15) It is filled with the amount of burn spiritus produced in a single year. (16) The contents of the PMCK-4 request were made. (17) The contents of the PMCK-4 application date are made.

FINANCE MINISTER,

SRI MULYANI INDRAWATI

www.djpp.depkumham.go.id

263, 2010, No. 32

ATTACHMENT V REGULATION FINANCE MINISTER NUMBER 109 /PMK.04/2010 ABOUT THE RULES OF THE EXCISE EXEMPTION

PMCK-5

The signature below: Owner's name: ${$} {${$}. Factory/Importer Name: Address and Phone Number: N P W P: {]} {\cf1 {\cf1 {\f1 {\f1 NPPBKC:.... (9)... in a position as a Factory/Importir.), hereby submits an application for the exemption of the excise Gentile Containing Ethyl Alcoholic. Tobacco products *) for the purpose of the consumption of passengers or crew of transport means that depart directly outside the Pabean Region via land/sea/air *), with the following explanation:

a. Company name and address: B. The name and address of the carrier company

designates:

. (11). Required Type of Goods: " {{\} {{{\} {{{{{{{{{12} D. The amount of the Excise Goods

is required in 1 (1) year:

. (**): (in English) ... (14) (in English). As such, the application is not correct.

Created.

Factory/Importers entrepreneur *),

(o ........ (5). ...) The unnecessarily coret is filled to Importer