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2. Presidential Decree Number 20 /P of 2005; 3. Regulation of Finance Minister Number 108 /PMK.04/ 2008

about the Excise Launcher as amended with the Regulation of the Minister of Finance No. 09 /PMK.04/2009;

DECIDED: Establishing: REGULATION OF FINANCE MINISTERS ABOUT

CHANGE SECOND TO THE REGULATION OF FINANCE MINISTER NUMBER 108 /PMK.04/2008 ABOUT THE EXCISE SOFTENING.

Article I Some provisions in Finance Minister Regulation

Number 108 /PMK.04/ 2008 on the Launching of Excise as amended by the Regulation of the Minister of Finance Number 09 /PMK.04/2009, amended as follows: 1. The provisions of Article 4 paragraph (1), paragraph (2), and paragraph (4) is changed,

so that Article 4 reads as follows Article 4

(1) the excise of excise by means of payment as referred to in Article 3 of the paragraph (1) of the letter a performed over the excise goods: a. MMEA made in Indonesia with ethyl levels

alcohol up to 5% (five percent); and b. ethyl alcohol.

(2) MMEA excise payment made in Indonesia with ethyl alcohol levels up to 5% (five percent) or ethyl alcohol made in Indonesia is done through a bank of perception or postal perception.

(3) excise payments Imported ethyl alcohol is done through bank devisa perception or postal perception.

(4) MMEA excise payment made in Indonesia with ethyl alcohol levels up to 5% (five percent) or ethyl alcohol is done by paying Cash except for factory entrepreneurs who get ease of repayment periodically.

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2. The provisions of Article 5 are amended by adding 1 (one) letter of the letter c, so that Article 5 reads as follows:

Article 5 of the excise excise by means of the excise tape

as referred to in Article 3 of the paragraph (1) the letter b is performed Top of the excise goods: a. Tobacco results; b. The MMEA is imported for use in the area

customs; and c. MMEA made in Indonesia with ethyl levels

alcohol is more than 5% (five percent). 3. The provisions of Article 6 of the paragraph (1) and paragraph (2) are changed, so

Article 6 reads as follows: Section 6

(1) The excise of the excise band for: a. An imported MMEA is done in

the country of the origin of the excise goods, at the temporary stockpile, and/or in a binded stockpile; or

b. MMEA made in Indonesia with an ethyl alcohol level of more than 5% (five percent) is performed in the plant.

(2) The excise tape glued to the MMEA retail sales packaging as referred to in paragraph (1) must: a. in accordance with excise rates and ethyl alcohol levels

on the contents of the packaging; b. is an importer of the excise goods importer

MMEA or the factory entrepreneur is concerned and in accordance with its tail;

c. Intact, undamaged, and/or not secondhand; d. no more than one piece;

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e. Embedded in closed packaging and closing the available packaging opening place; and

f. Embedded does not exceed the specified excise schedule limit.

(3) In the event the excise excise tape is not in accordance with the terms as referred to in paragraph (2), the excise is deemed unrepaid.

4. The title of paragraph 2 is changed, so paragraph 2 reads as follows:

Paragraph 2 of the Supplies and Order of the MMEA Excise Ribbon

5. The provisions of Article 8 of the paragraph (1), paragraph (2), paragraph (3), and paragraph (4) are amended, so that Article 8 reads as follows:

Article 8 (1) of the MMEA excise tape is provided at the Central Office

Directorate General of Customs and Excise and in the office. (2) For the provision of the MMEA excise, importer of goods

excise duty, MMEA or factory employers must apply for the supply of excise tape to the head of the office by using the application of the MMEA excise tape according to example of the format as specified in Appendix I of this Financial Minister Rule.

(3) After applying for the excise tape provision as referred to in paragraph (2), the importer of the excise goods is MMEA or the factory entrepreneur conduct an excise reservation by using the excise booking document according to example of the format as specified in Appendix II of this Financial Minister Regulation.

(4) In the case of the importer of excise goods MMEA or the factory entrepreneur does not realize the entire excise tape that has been submitted the request of provision excise tape as referred to in paragraph (2) until the end of the year, charged

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replacement of the excise band provision for the unrealized excise tape.

(5) The payment of the replacement fee provision of the excise tape as referred to in paragraph (4) is done through a bank of perception or post perception.

6. Appendix I and Annex II are amended, thus becoming as specified in Annex I and Annex II of the Regulation of this Financial Minister, which is an inseparable part, from this Regulation of the Minister of Finance.

7. Between Article 13 and Article 14 of the section 1 (1) of Article 13A, it reads as follows

Article 13A (1) By the enactment of the Regulation of the Minister of Finance:

a. against MMEA made in Indonesia with an ethyl alcohol level of more than 5% (five percent) issued, from the Factory since the effective date of this Financial Minister Regulation, it is mandatory for the excise tape

b. against MMEA made in Indonesia with an ethyl alcohol level of more than 5% (five percent) that has been removed from the Factory prior to the effective date of the Regulation of the Minister of Finance, it can still be at the most free circulation date of 31 March 2010.

c. against MMEA made in Indonesia with an ethyl alcohol level of more than 5% (five percent) which is in free circulation and has not been attached to the customs tape after 31 March 2010, Customs and Customs officials can perform affirmation and To destroy it.

(2) For the agility of the excise service, the provision of the MMEA excise tape made in Indonesia with an ethyl alcohol level of more than 5% (five percent) could be carried out before the effective date of the Financial Minister's Ordinance.

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