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Regulation Of The Minister Of Finance Number 235/fmd. 04/2009 Year 2009

Original Language Title: Peraturan Menteri Keuangan Nomor 235/PMK.04/2009 Tahun 2009

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REPUBLIC OF INDONESIA STATE NEWS

No. 530, 2009 TREASURY DEPARTMENT. It's Got A Customs. Defile. The customs area. Revocation.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 235 /PMK.04/2009 ABOUT

STOCKPILING, INCOME, EXPENDITURE, AND TRANSPORT OF THE EXCISE GOODS

WITH THE GRACE OF GOD ALMIGHTY

FINANCE MINISTER REPUBLIC OF INDONESIA,

DRAW: that in order to implement the provisions of Article 24 of the paragraph (3), Section 25 of the paragraph (5), Section 26 of the paragraph (4), and Article 27 of the paragraph (5) of the Law No. 11 of 1995 on Excise as amended by Law No. 39 of 2007, need to specify The Finance Minister ' s regulation on the Stockpiling, Revenue, Spending, and Transport of Excise Goods;

Given: 1. Law No. 11 of 1995 on Excise (Sheet State Republic Of Indonesia In 1995 Number 76 Additional Sheet Republic Of Indonesia Number 3613) as amended by Invite-Invite Number 39 Year 2007 (Republic of State Gazette) Indonesia Year 2007 Number 105 Additional Gazette Republic Indonesia Number 4755);

2. President ' s Decision Number 84 /P Year 2009;

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DECIDED: Establishing: The Financial Minister ' s Regulation On

STOCKPILING, INCOME, EXPENSES AND TRANSPORT OF THE EXCISE GOODS.

CHAPTER I OF THE GENERAL PROVISION

Article 1 In this Financial Minister Regulation referred to: 1. The Excise Act is Law Number 11

In 1995 about Excise as amended by Law Number 39 Year 2007.

2. Temporary stockpiles are buildings and/or grounds or elsewhere equated with it in the Pabean Region to stockpile goods while waiting for loading or reloading.

3. A binding site is a building, a place, or an area that meets certain requirements that are used to stockpile goods with specific objectives by obtaining a deferral of the import duties.

4. The customs area is a region with certain boundaries in seaports, airports, or other places designated for freight traffic which is entirely under the supervision of the Directorate General of Customs and Excise.

5. 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.

6. A person is a person or a legal entity. 7. Factory businessmen are the Ones who are working on the Factory.

8. A storage place is a place, building, and/or field that is not part of the Factory, which is used to store excise goods.

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ethyl alcohol is still in excise debt with the goal to be channeled, sold, or exported.

9. A Repository Entrepreneur is the one who is working on a storage space.

10. The Office of the Directorate of Customs and Excise later called the Office is the Main Service Office of the Customs and Excise Office or the Office of Supervision and Customs Service in the Directorate General of Customs and Excise.

11. The Director General is Director General of Customs and Excise. 12. An Excise document is a document that is used in

frame for execution of the Excise Act, in form form or via electronic media.

BAB II

STOCKPILING OF EXCISE GOODS

Article 2

(1) The excise goods Which is not yet repaid in the temporary stockpile or the place of the stockpile, and is held in accordance with the provisions set in the law of pabeeness.

(2) In the case of the goods, The excise which is referred to in verse (1) is derived from the Pabean Region, its founder. required to be protected with the Excise Document.

Section 3

The unpaid excise goods which are used as raw materials or helper materials may be hosed within the Factory.

Section 4

(1) Over the excise goods The plant in the factory, as referred to in Article 3, the Factory entrepreneur who is a private person who does not have a Taxable Businessman's Number, has an obligation:

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a. Host logging, stockpiling, and the use of excise goods on a supply note;

b. Put it in a place or room, so that it may know the type and number of excise goods that have not been paid for as a raw material or a helper material;

c. create reports of usage/inventory of excise goods each month by using the use of excise goods report form; and

d. submitted the report as referred to in the letter (c) to the Director General via the head of the Office that oversees the Factory for the longest time on the tenth day of the next month.

(2) Over the excise goods it is hoard in The factory, as referred to in Article 3, the Factory entrepreneur, who has been designated as a Taxable Businessman, has an obligation:

a. host records of income, hoarding, and the use of such excise goods in accordance with the terms of the excise in the excise field;

b. Put it in a place or room, and the amount of the amount of the amount of the amount of the excise that has not been paid for as a raw material or a helper.

c. create reports of usage/inventory of excise goods each month by using the use of excise goods report forms; and

d. submitted the report as referred to in the letter (c) to the Director General via the head of the Office that oversees the Factory in the longest time on the tenth day of the following month.

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BAB III

INCOME AND EXPENSES

THE EXCISE GOODS

Section 5

(1) The Revenue and/or expenditure of the excise goods to or from the Factory or the Storage Site is notified to the The head of the Office that oversees the Factory or the Storage Site and is protected with the Excise Document.

(2) The Excise Document as referred to in paragraph (1) is a document on the notice of the mutation of the excise goods that are required to protect: a. unrepaid excitation of excise goods

from the Factory or Storage Site with the purpose of being included in the Factory or other Storage Site with an excise duty facility;

b. The income of the excise goods which have not been paid off to the Factory or the Storage Site derived from the Pabean Region, the Temporary Hoarding Site, or the Binary Place with the facility not levied by the excise;

c. income and storage. The expenditure of excise goods is tobacco output that has not been paid off from the manufacturing site outside the Factory to the Factory and vice versa;

d. expenditures of excise goods that have not been paid off from the Factory or the Storage Site with the purpose of being exported to non-tax levied facilities;

e. expenditures of excise goods that have not been paid off from the Factory or the Storage Site to the Binating Site with the excise release facility;

f. non-repaid ethyl alcohol expenditure from the Factory or the Storage Site with the excise release facility for use as raw material

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or helper material in the making of the final result items that are not excise goods;

g. Non-repaid ethyl alcohol expense from the temporary stockpile or the binding site with the excise relief facility to be used as a raw material or helper material in the making of final results. is an excise item;

h. The expenditure of ethyl alcohol that has been tampered with so it is not good to drink from the Factory or the Storage Place;

i. The income of the excise goods paid off to the factory with the intention of being exterminated or reprocessed;

j. The income of the excise goods paid off to elsewhere outside the factory with the purpose of being exterminated to obtain an excise return;

k. Excise expenditure is ethyl alcohol or drink containing ethyl alcohol, which is already paid off by means of payment or by means of an excise tape, from the Factory or the Storage Place;

l. The expenditure of the excise goods is ethyl alcohol or drink containing ethyl alcohol, which is already paid off by means of payment or by means of the excise tape, from the Provisional Stockpile Or The Binding Site;

m. expenditure of excise goods that have not been paid off from the Factory or the Storage Site with the excise exemption facility for: 1. The research and development needs of science

knowledge; 2. The needs of a foreign country representative with the

officials in charge of Indonesia based on reciprocity principles;

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3. social objectives; and 4. Consumed by passengers and crew members

The transport that departed directly outside the Pabean Region;

n. spending on excise goods that have not been paid off from the Pabean Region, temporary stockpiling, or a binding site with the excise relief facility for: 1. the purpose of representative of foreign countries and the para

officials who served in Indonesia based on reciprocity principles; and

2. Consumed by the passengers and crew of the transport that departed directly outside the Customs Area.

(3) Against the expenditure of excise goods in the form of tobacco, which is already paid off by means of the customs tape of the Factory or from the Pabean Region/Temporary Stockpile, excluded from the obligations protected with the Excise Document in the form of the Excise Goods Notices document as referred to in paragraph (2).

Section 6

(1) In case of emergency fire, flood, or other natural disaster, unsettled excise goods within the Factory or Storage Venue may be issued or transferred to A factory, a storage or other place without the protection of the Excise Document.

(2) The expenditure or removal of the excise goods as referred to in paragraph (1) is required to be notified in writing to the Chief of the Office that oversees the Factory or the storage place in the longest term of the sixth day of the day after the expiration date. the start of the expense or transfer of such excise goods.

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Article 7 (1) The customs and excise officials can conduct surveillance

directly against the income and expenditure of the excise goods, in the case of: a. The income and expenses of the excise items are

ethyl alcohol to or from the Factory or the Storage Venue;

b. The income and expenses of the excise in excise, which contains any alcohol containing any amount of alcohol to or from the plant which the production of the beverage contains in a year exceeds 50,000 litres; and/or

c. there is an alleged that the Factory Businessman or Repository Repository will or has performed irregularations against the laws in the excise field.

(2) The supervision of the income and expenditure of the excise goods as referred to in paragraph (1) performed under the command of the Head of the Office which oversee the Factory or the Storage Site.

(3) In terms of income or expenditure of excise goods is carried out under the supervision of customs officials, who are the basis for the blinding in the Book of the Excise Goods Account is the one

CHAPTER IV TRANSPORT OF EXCISE GOODS

Section 8 (1) The transport of unrepaid excise goods

cukainya, well under the circumstances has been packaged in packaging for sale retail and in bulk or packaged conditions in packaging not for retail sales, compulsory protected with the Excise Document.

(2) Excluded from the obligation is protected with the Excise Document as referred to in paragraph (1), i.e. against the transport of the excise goods in the form:

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a. A tobacco iris made from tobacco tobacco products in Indonesia that is not packaged for retail sales or packaged for retail sales with traditional gold materials that are commonly used, if the manufacture is not mixed or otherwise. With tobacco that comes from abroad or other materials that are commonly used in the manufacture of tobacco and/or on its packaging or its irrational tobacco are not made by any trademark, etiquette, or similar form; and

b. a drink that contains ethyl alcohol or distillation made by the people of Indonesia in a simple way, solely for livelihood and not packaged for retail sales.

Article 9 (1) of the transport of excise goods which is already repaid

cukainya, from somewhere to other places in the free circulation, which consists of: a. ethyl alcohol in quantities of more than 6 (six) litres; or b. Drinks contain ethyl alcohol with more

of 5% (five percent) in a sum of more than 6 (six) liters,

is required to be protected with the Excise Document. (2) The transport of excise goods as intended

on the paragraph (1) is required to be reported to the head of the Office that oversees the grooves or place of retail sales each month for the most time on the tenth day of the following month. with the use of the ethyl alcohol/drink transport report form containing the alcohol ethyl that is already paid off at the free circulation.

Section 10 of the Excise Document is a notice of the mutation notice of the excise that is used. to protect the income or expense of the excise goods as referred to in the Article 5 of the paragraph (2), applies also as a protective document for the transport of excise goods as referred to in section 8 paragraph (1).

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Section 11

(1) The transport of the excise goods must have been completed in the term specified in the Excise Document.

(2) In case there is an impediment that causes the the transport of excise goods is not completed in the timeframe as specified in the Excise Document, the businessman in question may request a term extension to the head of the Office that oversees the region the place where the excise is located, before the end of the term. set.

Section 12

(1) The Form for a record of the provisions referred to in Section 4 of the paragraph (1) letter a created by the example of the format as specified in Appendix I of this Financial Minister Regulation.

(2) The Form for Use of the use report/inventory of excise goods as referred to in Section 4 of the paragraph (1) letter c and Section 4 of the paragraph (2) of the letter c are made in accordance with the example of the format as specified in Appendix II of this Financial Minister Regulation.

(3) Form for the notice of the mutation of the excise goods as referred to in Article 5 of the paragraph (2) created duplicate (5) five by example of a format as specified in Appendix III of this Financial Minister Rule.

(4) The Form for the Excise Document as referred to in Section 9 of the paragraph (1) is made by example of the format as specified in the Appendix IV The Regulation of this Financial Minister.

(5) The form for the report of the transport of the excise goods as referred to in Article 9 of the paragraph (2) is made in accordance with the example of the format as specified in Appendix V of the Regulation of this Minister of Finance.

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(6) Annex I, Annex II, Annex III, Annex IV, and Annex V of the Regulation of the Minister of Finance are inseparable from this Regulation of the Minister of Finance.

CHAPTER V OF THE TRANSITION PROVISIONS

Article 13 By the enactment of this Financial Minister Regulation, against the activities of the stockpiling, income, expenditure, and transport of the prefixed excise goods prior to the Regulation of the Minister of Finance is in effect, completed according to the provisions of this Act. set in Decree of the Minister of Finance Number 247 /KMK.05/ 1996 about the Stockpiling, Income, Spending, Transport, and Trade of Excise Goods.

CHAPTER VI CLOSING

Article 14 Further provisions on the manner of stockpiling, income, expenditure, and transport of excise goods are set up with Regulation Director General.

Section 15 At the time this Financial Minister Regulation is in effect, the Decree of the Finance Minister Number 247 /KMK.05/ 1996 on the Stockpiling, Revenue, Spending, Transport, and Trade of the Goods of the Excise, all along about the hoarding, income, expenses, and transportation of excise goods, revoked and declared not applicable.

Article 16 of the Finance Minister's Ordinance came into effect: 1. Since January 1, 2010, for ethyl alcohol and

drinks contain ethyl alcohol; and 2. Since March 1, 2010, for tobacco results.

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For everyone to know it, ordered the Minister of the Financial Regulation an appointment with its placement in the News of the Republic of Indonesia.

Set in Jakarta on 23 December 2009 MINISTER OF FINANCE REPUBLIC OF INDONESIA,

SRI MULYANI INDRAWATI

PROMULRED IN JAKARTA ON 23 DECEMBER 2009, THE MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA ' S PATRIALIST AKBAR

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2009, No. 530 14

TATA WAYS CHARGING OF EXCISE GOODS INVENTORY

AS THE RAW MATERIALS OR OTHER EXCISE GOODS PRODUCTION OF OTHER EXCISE GOODS

Number (1): In the name of the company name. Number (2): Fill The Principal Number Of Excise Goods Employers

(NPPBKC). Number (3): Concurrent of the Company Address. Number (4): Subject To Tax (NPWP) Number. Number (5): In the BKC type that is used as a material

baku/helper. Number (6): Page Number. Number (7): In order number. Number (8): On the date of activity. Number (9): In the description of the activity description, e.g. the income or expense of Number (10): The contents of the number of income or expense documents. Number (11): In the date of the date of an income or expense document. Number (12): In units, for example, in liters. Number (13): Filled the number of income to warehouse Number (14): Filled the amount of expenditure to the production Number (15): The balance sheet (initial balance plus income minus

expenditure) Number (16): In the type of Goods So that is BKC Number (17): It fills the actual number of production results. Number (18): Filled the amount of the items so generated by

conversion (the result of the multiplicity of raw material expenditure of column 8 with conversion)

Number (19): Concurrent the number of difference between the number of conversions and actual number

REPUBLIC OF INDONESIA FINANCE MINISTER,

SRI MULYANI INDRAWATI

2009, No. 530 15

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2009, No. 530 16

LAYOUT OF THE USE OF EXCISE ITEMS

WITH EXCISE FACILITY

Number (1): In the name of the company name. Number (2): Filled The Subject Number Of An Excise Goods Agency (NPPBKC). Number (3): Concurrent of the Company Address. Number (4): The Company ' s Subject Number (NPWP) is filled with the following: Number (5): The type of BKC that is used as a helper/helper. Number (6): The contents of the month of use/BKC supplies. Number (7): In order number. Number (8): In the same type of BKC production. Number (9): In the number of BKC production results. Number (10): In the BKC production unit. Number (11): On the initial balance of BKC used. Number (12): In the amount of BKC's income to the warehouse. Number (13): Filled the number of BKC uses to another BKC production. Number (14): Dicontents of the final balance (initial balance plus reduced income

use). Number (15): In other details. Number (16): The contents of the city/district where the report is made. Number (17): On the date of the report creation date. Number (18): Concurrent of the company's signature and full name.

REPUBLIC OF INDONESIA FINANCE MINISTER,

SRI MULYANI INDRAWATI

2009, No. 530 17

ANNEX III OF THE FINANCE MINISTER R.I. NUMBER 235 /PMK.04/2009 ABOUT STOCKPILING, INCOME, EXPENSES, AND TRANSPORT OF EXCISE GOODS

2009, No. 530 18

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TATA WAY CHARGING NOTIFICATION OF EXCISE GOODS MUTATION (CK-5)

Number (1): Filled Office name. Number (2): The Office of the Office code. Number (3): Concurrent page number. Number (4): Concurrent the submission number of notification of the mutation of the item (s)

excise (CK-5). Number (5): On the date of submission of the notification of the mutation of the kene.

excise (CK-5). Number (6): Filled registration number notification of the mutation of the item (s)

excise (CK-5). Number (7): On the date of registration date of the mutation of the kene.

excise (CK-5). Number (8)

: Dicontents of the type of excise goods; number 1 for EA, number 2 for MMEA, number 3 for HT, or number 4 for others.

Number (9): DiFiled the number of means of the softening; number 1 with payment, number 2 with the excise tape blessing, or number 3 with the other excise signature.

Number (10): Concurrent the excise status number; number 1 if it has not been repaid or number 2 if it is repaid.

Number (11): Concurrent the notification type number; example: for notifications Excise goods are not levied for export purposes filled with number 2.1.

Number (12): Dicontents of NPWP places of origin/supplier. Number (13): On NPPBKC where the origin/supplier is. Number (14): In the name and address of the origin/supplier. Number (15): In the name of an Office name that oversees the origin/supplier. Number (16): The Office of the Office code that oversees the origin/supplier. Number (17): Dicontents of the invoice/mail number. Number (18): On the date of the invoice/mail date. Number (19): Dicontents skep number of facilities (if any). Number (20): On the schedule skep of the facility (if any). Number (21): In the number of means of transport; number 1 on the ground,

number 2 if by sea, or number 3 if it is airborne.

Number (22): Filled in number and type of packaging. Number (23): Concurrent identity number where destination/user

(NPP/NPWP/Paspor/KTP/others). Number (24): Concurrent NPPBKC where destination/user (in terms of place

destination/user has NPPBKC). Number (25): In the name of the name and address of the destination/user. Number (26): Filled Office name that oversees the place

destination/user. Number (27): Dicoding of the Office code that oversees the destination/user.

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Number (28): In the name of the destination country name. Number (29): Concurrent state code of destination. Number (30): Filled the identity of the last stockpile

(NPPBKC/NPP/NPPWP). Number (31): Filled by name and address of the last stockpile

(NPPBKC/NPP/NPPWP). Number (32): In the name of the Office that oversees the hoarding

last. Number (33): Dicoding of the Office code that oversees the last

hoard

. Number (34): The contents of the port are loaded. Number (35): In the name of the Office that oversees the loading dock. Number (36): Dicontents of the Office code that oversees the loading port. Number (37): On the port of the last stop port. Number (38): In the name of the Office that oversees the stopping port

last. Number (39): Filled Office code that oversees the stop port

last. Number (40): In order number of the item's description number. Number (41): Filled in details of number, brand type, and kolli number. Number (42): The complete description of the item type. Number (43): On the number and type of unit of goods. Number (44): Diisi HJE/HJP in rupiah. Number (45): On the excise charge. Number (46): The amount of excise excise in the rupiah. Number (47): On the number of devisa numbers in American Dollar. Number (48): Dicontents/other information. Number (49): In the name and address of the notification. Number (50): Concurrent ID number. Number (51): Concurrent of place, date, signature, and full name

inform/entrepreneur. Number (52): Concurrent the payment place number; number 1 for the Bank

Devisa, number 2 for the Office, or number 3 for the Post Office.

Number (53): Conloaded the number type guarantee; number 1 for cash, number 2 for the warranty bank, number 3 to excise bond, or number 4 for another.

Number (54): Conloaded the payment proof number (for cash), or the warranty number for bail.

Number (55): Concurrent the date of payment proof (for cash), or the warranty date for bail.

Number (56): Concurrent the admission code. Number (57): Dicontents of the signature and full name of the recipient officials. Number (58): Filled name and stamp office stamp. Number (59): Concurrent the approximate transport tool arrives at the destination on the day to

... after the completion date of BKC.

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Number (60): DiFiled the account number of an excise goods account. Number (61): Dicontents of the credit account book number. Number (62): Place of place, date, signature, and full name

customs officials and customs officials. Number (63): Filled NIP customs officials and excise duty. Number (64): Filled with a BKC examination/sealing record that will

be issued. Number (65): Filled with type and seal number. Number (66): Place of place, date, signature, and full name

customs duties and excise. Number (67): The contents of NIP customs officials and excise duty (if the signature at

(66) is a customs official). Number (68): On account of the record of the proceeds from the origin. Number (69): On the type of transport tool. Number (70): Dicontents polysi/voyage/flight number. Number (71): Concurrent of place, date, signature, and full name

customs and excise officials.

Number (72): Diisi NIP customs officials and excise (if signed in (71) are customs and excise officials).

Number (73): Filled record of BKC income inspection at destination/final stockpile.

Number (74): Filled place, date, signature, and full name of businessman/customs and excise officials.

Number (75): Diisi NIP officials Customs and customs (if the sign is in (74) is a customs official).

Number (76): Conloaded the results of the examination results prior to loading (specifically for export purposes).

Number (77): Dicontents of export document number. Number (78): On the date of export documents. Number (79): Place of place, date, signature, and full name

customs and excise officials. Number (80): Diisi NIP customs officials and excise duty (if the signature at

(79) is a customs official). Number (81): Filled records of the results of an inspection at the last stop port

(specifically for export purposes). Number (82): Place of place, date, signature, and full name

customs and customs officials. Number (83): Diisi NIP customs officials and excise duty (if the signature at

(82) is a customs official). Number (84): In the Office of the Office of the Office of the Office that oversees the place

the destination/port can fit. Number (85): Concurrent the account number of the account. Number (86): Dicontents of the surveillance book number. Number (87): On the number and date of the delivery letter. Number (88): DiFiled number and event news date

2009, No. 530 23

annihilation/reprocessing. Number (89): Concurrent of place, date, signature, and full name

customs officials and customs officials. Number (90): The contents of NIP customs officials and excise. Number (91): In the name of the Office. Number (92): Dicoding of the Office code. Number (93): Concurrent page number. Number (94): Concurrent the submission of the notification of the mutation of the item (s)

excise (CK-5). Number (95): On the date of submission of the notification of the mutation of the kene.

excise (CK-5). Number (96): Filled registration number notice of the mutation of the kene.

excise (CK-5). Number (97): On the date of registration date of the mutation of the kene.

excise (CK-5). Number (98): In the number of items of the item description. Number (99 In detail number, brand type, and kolli number. Number (100): In complete description of the item type. Number (101): On the number and type of unit of goods. Number (102): Diisi HJE/HJP in rupiah. Number (103): On the excise charge. Number (104): The amount of excise excise in the rupiah. Number (105): On the number of devisa numbers in American Dollar. Number (106): In the description/other information. Number (107): Concurrent of place, date, signature, and full name

employers. Note: 1st Lembar to protect BKC 2nd Lembat for the 3rd Lembar items for PIB/attachment PIB/Archive The 4th TPB Lembar for the purpose entrepreneur/BKC receiver (if there is) the 5th Lembar for the purpose of the destination (if any)

REPUBLIC OF INDONESIA FINANCE MINISTER,

SRI MULYANI INDRAWATI

2009, No. 530 24

PROTECTOR OF TRANSPORT

ETHYL ALCOHOL/DRINK CONTAINS ETHYL ALCOHOL ALREADY REPAID

Office

Number:

Type Excise Items:

1. Ethyl Alcohol

2. Drinks Contain Ethyl Alcohol

Office Code:

(5)

PLACE ASAL/SUPPLIER:

2. NPWP

4. Name, Address

5. Name, Office Code

VENUE SEVEN /USER:

9. Identity

10. Name, Address

11. Name, Office Code

6. "Invoice Number/Letter") 12. Transport Tools

13. No. Police/Voy/Voy ./Flight

(2)

:....... NPPBKC/NPWP/Paspor/KTP/Others

Employers

(b .......... (28) ..........)

Place, Date

: It's ... (7)

7. Date Invoice/Path *):

(13)

Date:

3. NPPBKC: ......... (8):.. (15)

*) unnecessarily Coret

:. Status: 1. Sorting 2. Employers TPE (6)

(3)

(4)

8. Status: 1. Distributor of TPE (14) 3. Individual

(18)

14. No. Sorted

15. Number Details, Brand Type & Koli Number

16. Complete Item Type description

17. Amount & Unit of Goods

18. Retail Selling Price

(Rp)

With this I am responsible for the truth of the things notified in this document

19. Description

CK-6

A. Transport Data

B. Item Description

C. WARNINGTransport to a mandatory destination is completed in the term no later than day: ...... (27) after the date this Document is made

(21) (22) (24) (25) (25) (26)

ANNEX IV REGULATORY MINISTER IV REPUBLIC OF INDONESIA NUMBER 235 /PMK.04/2009 ABOUT STOCKPILING, INCOME, EXPENDITURE, AND TRANSPORTATION OF EXCISE GOODS

2009, No. 530 25

LAYOUT OF THE PROTECTIVE CHARGE OF TRANSPORTING ETHYL ALCOHOL/DRINK CONTAINS ETHYL ALCOHOL THAT IS ALREADY PAID OFF AT THE FREE CIRCULATION

Number (1): Filled Office. Number (2): The Office of the Office code. Number (3): Dicontents of the transport protection number (CK-6). Number (4): Dicontents of transport date of transport (CK-6). Number (5): Dicontents of the type number of the excise goods transported. Number (6): Filled home status/installer; for number 1 fillers

or for entrepreneurs where retail sales (TPE) is filled with number 2. Number (7): Diisi NPWP. Number (8): Concurrent of NPPBKC. Number (9): In the name and address of the origin/supplier. Number (10): In the name of an Office name that oversees the origin/supplier. Number (11): The Office of the Office code that oversees the origin/supplier. Number (12): Dicontents of the invoice/mail number. Number (13): Dicontents of the invoice date/mail date. Number (14): Concurrent destination/user status; for number 1 fillers,

for TPE entrepreneurs filled with number 2, or for individuals filled with number 3.

Number (15): Concurrent the identity number where the destination/user (can be number NPPBKC, NPWP, passport, KTP, or more).

Number (16): The name of the name and address of the destination/user. Number (17): In the name of the Office that oversees the destination/user place. Number (18): The Office of the Office code that oversees the destination/user. Number (19): On the type of transport device. Number (20): Diisi police number/voyage number/flight number of the transport tool. Number (21): In order number. Number (22): Filled details of number, brand type and kolli number. Number (23): Full description of the item type. Number (24): Dicontents of the amount and unit of goods. Number (25): Filled retail prices in rupiah. Number (26): Dicontents other information that needs to be. Number (27): Concurrent the approximate load of transport arriving at the destination. Number (28): Concurrent of place, date, signature, and full name of the entrepreneur

place of origin/supplier.

REPUBLIC OF INDONESIA FINANCE MINISTER,

SRI MULYANI INDRAWATI

2009, No. 530 26

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2009, No. 530 27

TATA WAYS CHARGING THE EA/MMEA TRANSPORT REPORT

WHICH IS ALREADY PAID OFF AT THE FREE CIRCULATION

Number (1): Filled by the company name. Number (2): Filled The Subject Number Of An Excise Goods Agency (NPPBKC). Number (3): Concurrent of the Company Address. Number (4): Concurrent NPWP. Number (5): The contents of the month of use/BKC supplies. Number (6): In order number. Number (7): DiFiled the number of transport protection documents (CK-5). Number (8): On the date of the transport protection document date (CK-5). Number (9): Dicontents of the transported BKC type. Number (10): The amount of BKC that is transported. Number (11): The contents of the BKC unit are being transported. Number (12): In the name of the assigned person/TPE/name. Number (13): Concurrent NPPBKC or KTP for the individual who

in place. Number (14): Concurrent to the assigned individual/TPE/address. Number (15): The contents of the city/district where the report is made. Number (16): On the date of creation of the report. Number (17): Consigned and full name of the company leadership

REPUBLIC OF INDONESIA FINANCE MINISTER,

SRI MULYANI INDRAWATI