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Act No. 11 Of 1995

Original Language Title: Undang-Undang Nomor 11 Tahun 1995

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.,, (1) The Base Price used for the excise excise calculation of the Excise Goods made in Indonesia is the Price of the Factory Jual or the Retail Price.
.,, (2) The Base Price used for the excise calculation of the imported Excise Goods is the Pabean Value plus Bea Entrance or Retail Price.
(3) The provisions of the Basic Price designation are set further by the Minister.

BAB III
THE SOFTENING AND THE FACILITY

The First Part
Excise softening

Section 7
., (1) the Excise of the Goods Payable made in Indonesia, repaid at the time of the Spending of Excise Goods from the Factory or the Storage Place.
., (2) Excise of the imported Excise Goods paid off at the time of the Excise Goods imported for use.
.,, (3) the excise of excise as referred to in paragraph (1) and paragraph (2) are executed in a manner:
., a., a. payment; or
B. The customs tape.
.,, (4) the excise tape as referred to in paragraph (3) the letter b is provided by the Minister.
.,, (5) In terms of excise excise by means of excise excise, excise duty is deemed unrepaid if the excise of the excise tape is not implemented in accordance with the provisions of this Act.
., (6) Factory businessmen or Importers who pay off their laundry by means of excise excise, may be given a delay in excise payment on the reservation of the excise tape for up to three months since the excise booking.
., (7) The Factory Businessman or Importer who paid off his laundry by means of a tape blessing that did not pay off the excise money until the term of the delay ended, in addition to paying off the excise debt was also subject to administrative sanction. is a fine of ten percent each month of the excise value that is supposed to be paid.
(8) The provisions of excise excise are set further by the Minister.

The Second Part
The facility

Paragraph 1
Uncollected Excise

Section 8
.,, (1) Excise is not levied upon the Goods of the Excise as referred to in Section 4 of the paragraph (1) to:
.,
., a., 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 is not made by any trademark, etiquette, or similar form;
., b. drinks containing the ethyl alcohol yield or distillation made by the people in Indonesia is simple, solely for livelihood and not packaged for retail sales.
(2) Excise is also not levied upon Excise Goods if:
., a., a. transported continuously or transported further with the Pabean Region ' s external purpose;
B. exported;
c. incorporated into the Factory or Storage Venue;
., d. used to be used as a raw material or helper material in the making of the end result that is the Excise Goods;
., e. have been destroyed or damaged before being removed from the Factory, the Storage Site or before being granted import approval to be used.
.,, (3) Factory Employers, Depositters Of Storage, Importers or any person who violates the provisions of the non-excise excise as referred to in paragraph (2), are subject to administrative sanction of the maximum fine of ten times the value excise and at least twice the excise value that should be paid.
.,, (4) The provisions of the execution of verses (1) and verse (2) are further regulated by the Minister.

Paragraph 2
Excise Release

Section 9
(1) The excise exemption can be given over the Excise Goods:
.,
., a., a. which are used as a raw material or helper material in the making of a final result that is not an Excise Goods;
B. for the purposes of research and the development of science;
., c. for the purposes of a foreign country representative and his officials in charge of Indonesia based on reciprocity principles;
., d. for the purposes of foreign experts who are serving on an international body or organization in Indonesia;
., e. brought by passengers, crew means carrier, border crossing or shipment from abroad in a specified number;
f. which are used for social purposes;
G. The one that's put into the stockpile's place.
.,, (2) excise waits may also be given over certain Excise Goods namely:
., a., a. ethyl alcohol desecration so it is not good to drink;
., b. Drinks containing ethyl alcohol and tobacco products, which are consumed by passengers and crew members of the transport that set out directly outside the Customs Area.
.,, (3) Factory Employers, Storage of Storage, Importers or any person who violates the provisions of the excise exemption as referred to in paragraph (1) or verse (2), are subject to administrative sanction of the most fine ten times the excise value and at least twice the excise value that should be paid.
.,, (4) The provisions of excise exemption as referred to in paragraph (1) and paragraph (2) are further regulated by the Minister.

BAB IV
BILLING, RETURN, AND EXPIRY

The First Part
Billing

Section 10
(1) The Director General conducts billing against:
., a., a. Unpaid excise debt in time;
., b. excise deficiency due to miscalculation in notification documents or excise booking documents;
c. administrative fine.
(2) Excise and fines of the administration as referred to in paragraph (1) are repaid no later than fourteen days after the date of receipt of the invoice letter.
(3) The provisions of the billing method are set further by the Minister.

Section 11
., (1) The bill of state under this law has the upper right of any bill to the treasury that it owes.
(2) The underlying thing as referred to in paragraph (1) does not apply to:
.,
., a., a. The cost of a matter is caused by a puner to auction a mobile or not move;
B. expenses that have been issued to save a goods;
., c. charges solely caused by the auction and completion of a legacy.
.,, (3) the right to the end of the paragraph (1) is lost after the time of the two years from the issuer of the invoice, unless the term is granted a delayhe imported Excise goods are subject to the excise based on the high rates:
.,
., a., a. two hundred and fifty percent of the Base Price if the Base Price is the Pabean Value plus Bea Entry; or
., b. fifty-five percent of the Base Price if the Basic Price is the Retail Sale.
.,, (3) the excise Tarif as referred to in paragraph (1) and paragraph (2) can be changed from the percentage of the base price to the amount in the rupiah for any units of the Excise Goods or otherwise or a merger of the two.
.,, (4) The provisions of the magnitude of excise tariffs for any type of Excise Goods as referred to in paragraph (1) and paragraph (2), as well as changes in excise rates as referred to in paragraph (3) are further regulated by the Minister.

The Third Part
Base Price

Section in payment.
.,, (4) If given payment delay as referred to in paragraph (3), the two-year term must be augmented with the term of delay of payment.

The Second Part
Return

Section 12
(1) The paid excise excise is given in terms of:
., a., a. there are overpayments due to misdeeds;
B. Excise goods are exported;
., c. Excise goods are being put back to the Factory to be destroyed or reprocessed;
., d. Excise goods get waive as referred to in Article 9;
., e. The customs tape that has been received and has not been attached to the Factory Businessman or the Excise Goods Importers are repaid by the customs tape, returned because the customs tape was damaged or not used or the Goods of the Excise. the catty of the excise tape was not so imported;
., f. There is an overpayment as a result of the appeals agency's ruling as referred to in Article 44.
(2) The (2) excise of excise as referred to in verse (1) is performed no later than thirty days since the overage in charge.
.,, (3) If the return is performed after a period of thirty days as referred to in paragraph (2), the Government gives interest two percent a month, calculated after the term ends up to the time of return.
(4) The provisions of the excise return are set further by the Minister.

The Third Part
Expiration

Section 13
.,, (1) The right to charge a debt based on this law becomes expiring after ten years since the onset of the paying obligation.
(2), (2) The expiry period as referred to in verse (1) cannot be taken into account in the event of a debt recognition.

BAB V
PERIZs

Section 14
(1) To run the effort as:
., a., a. Factory entrepreneur; or
B. Employers of the Storage Place; or
C. Employers where the retail sales of excise goods are certain; or
., d. Importers of Excise Goods that soften their laundry by means of a tape blessing, each of which is required to have the permission of the Minister.
(2) The permission as referred to in paragraph (1) is given at:
.,
., a., a. a legal entity or private person who is legally representative of a legal entity or private person based outside Indonesia.
.,, (3) In the case of a permit as referred to in paragraph (2) the letter a is a person, if the person is dead, a permit can be used for twelve months from the date of the deceased by the heir or the heir. To be felt and after such time, the permit is mandatory renew.
(4) The permission as referred to in paragraph (1) may be revoked in the event:
., a., a. the request of the permit holder in question;
B. unperformed activities for one year;
c. The licensing requirements are no longer filled;
., d. The permit holder shall no longer be legally representative of the legal entity or persons outside of Indonesia;
e. permission holder specified pailit;
f. not filled with conditions as specified in paragraph (3)
., g. Permission to be punished by the decree of the judge who has the power of the law remains in violation of the provisions of this Act;
h. The permit holder violates the provisions of Article 30
., (5) In the event of a permit as referred to in a paragraph (1) revoked, against the Unpaid Excise goods that are still in the Factory or the Storage Site must be paid off and removed from the Factory or Place of the Repository. Thirty days of storage since the receipt of the revocation decree.
.,, (6) the provisions as referred to in paragraph (5) do not apply to the employers of the Retail Sales of a particular excise.
., (7) Whoever without permission is referred to in paragraph (1), runs the Company ' s efforts, Storage Place, Retail Sales of a certain excise goods, or importing Excise Goods that soften its laundry in the manner of a blessing The excise tape, subject to administration sanctions, is fined the most Rp100.000.00 (one hundred million rupiah).
.,, (8) The provisions of granting and revocation of permissions are further regulated by Government Regulation.

Section 15
.,, (1) The creation of the Liable Goods in which tobacco results can be allowed outside the Factory and is the responsibility of the Factory's Employers concerned.
(2) The provisions of the execution of the verse (1) are further regulated by the Minister.

BAB VI
RECORD AND DECLAIERS

The First Part
The logging of

Section 16
(1) The Factory entrepreneur is mandatory:
.,
., a., a. records in the Book of Supplies concerning the Excise Goods made in the Factory, incorporated into the Factory or removed from the Factory;
., b. Notify the Head of the Office about the finished Goods.
.,, (2) The Repository For Storage is required to record in the Book of Supplies regarding the Excise Goods that are inserted into or removed from the Storage Site.
., (3) The Factory ' s employers who do not perform the logging as it is referred to in paragraph (1) letter a and Repository Repository that does not perform the notes as referred to in paragraph (2), are subject to the administration's sanction of a fine of the size One time the excise value of the Goods is unaccounted for.
., (4) A Factory entrepreneur who does not perform a notice as referred to in paragraph (1) letter b, is subject to administrative sanction of a fine of one-time excise value of the untold Excise Goods.
.,, (5) The provisions of the Book of Supplies and the notices of the finished goods are completed as referred to in paragraph (1) and the paragraph (2) is further regulated by the Minister.

Section 17
.,, (1) the Customs and Excise Officials are required to host the Excise Goods Account for any Factory Businessman or Employers regarding certain Excise Goods that are still in debt and are in the Factory or Place of the Service. Storage.
.,, (2) the Customs and Excise Officials record the excise Goods which are still in the excise debt as referred to in Article 16 of the paragraph (1) letter b and Article 25 of the paragraph (1) or paragraph (3) into the Excise Goods Account.
.,, (3) The Factory ' s Businessman Or Businessman of the Storage Place is responsible for the excise debt of the existing excise goods that are in place according to the Excise Goods Account.

Section 18
(1) The Excise Goods Account is closed at any end of the tactim year.
.,, (2) The Excise Goods Account is also closed after detaining or at the request of a Factory Entrepreneur Or A Storage Place Entrepreneur.
.,, (3) The provisions of the Account of the Appropriate Goods account as referred to in paragraph (1) and paragraph (2), as well as in Article 17 of the paragraph (1) and paragraph (2) are further regulated by the Minister.

Section 19
.,, (1) the Customs and Excise Officials are required to host a Credit Account Account for any Factory Businessman or Importers regarding the excise that gets a delay as referred to in Article 7 of the paragraph (6) and the softening or completion.
(2) The provisions of the Credit Account Book are further regulated by the Minise place of the buildup of raw materials or helper materials and its eventual production results.

Section 31
(1) Inside the Site of the Storage is prohibited:
.,
., a., a. Store and use of the IBM Cloud Service offering. ., b. storing items other than the Excise Goods specified in the permit are concerned.
(2) The (2) Acquired Goods which have been repaid or obtained for the exemption of the excise found in the Storage Place are deemed to have not >
Section 22
The cut is not provided if the amount of the number of counts as referred to in Section 20 is equal or greater than the amount of the proceeds listed in the Excise Account Account.

Section 23
.,, (1) The Shortage of the Excise Goods as referred to in Article 21 of the paragraph (2) is granted a leniency that does not exceed one percent of the amount of the amount of the amount of excise goods that are supposed to exist according to the Excise Goods Account.
.,, (3) The Factory ' s Employers Or Employers Of Storage that are in the Factory or its Repository are found in the lack of the Excise Goods as referred to in Article 21 of the paragraph (2) or the excess of the Excise Goods as contemplated in Article 22, which exceeds the leniency as referred to in paragraph (1) or paragraph (2), is subject to the administration of a fine of at least ten times the excise value and at least twice the excise value of the Excise Goods that is less or less than a maximum of 20%. More.

BAB VII
HOARDING

Section 24
.,, (1) the unrepaid Excise Goods may be inlaid in the Provisional Stockpile Or The Binding Site, as set out in the Law on Kepabeanan (the "Withdrawal").
(2), (2) the unrepaid, unpaid customs used as raw materials or helper materials may be buried in the Factory.
., (3) The provisions of the hoarding as referred to in paragraph (1) and paragraph (2) are further regulated by the Minister.

BAB VIII
INCOME, EXPENSES,
TRANSPORT, AND TRADE

The First Part
Income and Spending

Section 25
.,, (1) the issuer or expenditure of the Excise Goods to or from the Factory or the Storage Site, is required to be notified to the Chief Office and protected with the excise document.
., (2) The issuer or expenditure of the Excise Goods as referred to in paragraph (1) can be carried out under the supervision of the Customs Officer and Excise.
., (3) In the event of income or expenditure of the Excise Goods under the supervision of the Customs and Excise Officials, which is the basis for the blinding in the Book Account of the Excise Goods as referred to in Article 17 is that the Customs Officer has been found. and Excise is concerned.
.,, (4) Plant or Repository Entrepreneurs who issue Excise Goods from the Factory or the Storage Site without regard to the provisions as referred to in paragraph (1), are subject to administrative sanction of a fine of one Times the excise value of the Customs Goods is issued.
.,, (5) the provisions of the income or expenditure of the Excise Goods as referred to in paragraph (1), paragraph (2), and paragraph (3) are further regulated by the Minister.

Section 26
.,, (1) In case of emergency, Unpaid Excise Goods which have not been paid off can be moved outside the Factory or the Storage Site without the protection of the excise document.
.,, (2) The Removation of the Excise Goods as referred to in paragraph (1) must be immediately reported to the Head Office within the specified time frame.
(3) Plant or Businessman Businessman who does not report to the transfer of the Payable Goods that has not been dispaid due to the state of emergency as referred to in verse (2), the administrative sanction is the most fine Rp5,000.000.00 (five million rupiah) and at least Rp500.000.00 (five hundred thousand rupiah).
.,, (4) The provisions of the execution of verses (1) and verse (2) are further regulated by the Minister.

The Second Part
Transport and Trade

Section 27
.,, (1) The transport of the Payable Goods which has not been paid off is required to be protected with the excise document.
.,, (2) the transport of certain Excise Goods, even if it is already paid off, must be protected with the excise document.
But if any of you are not in charge of the goods, they shall be charged with a fine, ten times the penalty, and at least two (two). Times the excise value should be paid.
., (4) Whoever does not comply with the provisions of the transport of the Excise Goods as referred to in paragraph (2), are subject to administrative sanction of the most Rp5,000.000.00 (five million rupiah) and at least Rp500.000.00 (five hundred Thousand rupiah.
., (5) The provisions of the transport of the Excise Goods as referred to in paragraph (1) and paragraph (2) are further regulated by the Minister.

Section 28
The term specified in the excise document as referred to in Article 27 paragraph (1) or verse (2), before being exceeded may be extended by the Chief of the Office that oversees the premises of the Excise Goods is located.

Section 29
., (1) Excise goods that soften their laundry by means of a customs tape should only be offered, submitted, sold, or made available for sale, after being packaged for retail sales and attached to the mandatory excise tape.
., (2) Excise Goods that soften the pinch by means of the excise tape which is in the retail or other retail location whose activities are to sell the retail is considered to be provided for sale.
.,, (3) The provisions of the Trade of the Necessary Goods as referred to in paragraph (1) and paragraph (2) are further regulated by the Minister.

BAB IX
The RUN

Section 30
neral does not give a decision, the objection is considered acceptable and the warranty is returned.
.,, (5) If the Director General decides to accept the objection submitted, the bail is returned.
., (6) In terms of warranty of cash, if the return of the warranty as set forth in paragraph (4) and paragraph (5) is performed after the sixty-day term as referred to in paragraph (3), the Government gives interest two percent a month For an eternity of twenty-four months.
.,, (7) If the Director General decides to reject the requested objection, the guarantee is thawed and the excise and/or sanction of the specified administration is deemed to have been repaid.

Section 42
Persons who object to the revocation of the license not on their own request as referred to in Section 14 of the (4) letter b, letter c, letter d, letter e, letter f, letter g, or letter g, or letter h, upon the decision of the Director General as well as referred to in Section 41 of the paragraph (3) may appeal within sixty days of the date of assignment or decision, after excise and/or the debt of the debt repaid administration.

Section 43
The appeal of the appeal as referred to in Article 42 is submitted only to the tax court body as referred to in the Law Number 6 of 1983 on the General Terms and the Taxation Way as amended with the Act. Number 9 Year 1994.

Section 44
.,, (1) Before the tax justice agency is set up, the appeal of appeal is submitted to the appeals agency that its verdict is not a decision of the State Order of the State.
.,, (2) the invocation as referred to in paragraph (1) is submitted in writing in Indonesian for a clear reason, attached to a copy of the designation or the decision of an administrative official that is moveed.
(3) The severing of the tax judiciary is a final and fixed ruling.

The Second Part
The Appeal institution

Section 45
.,, (1) The appellate institution as referred to in Article 44 of the paragraph (1) is called the Customs Commission of Customs and Excise.
(2) The Customs Commission of Customs and Excise is based in Jakarta.
.,, (3) The Customs and Excise Advisory Institute is headed by a chairman and a member of government elements, private businessmen, and pundits.

Section 46
.,, (1) Chairperson of the Customs Commission of Customs and Excise appoints the assembly to decide the appeal of the filed appeal.
., (2) Each assembly consists of three members, i.e. one of the government elements, one of the elements of the private businessman, and one of the expert elements.

Section 47
.,, (1) The assembly ' s trial to decide on an appeal is closed.
(2) The assemblies of the assembly are taken on the basis of deliberations for the mufakat.
.,, (3) In terms of the unachievable consensus as referred to in paragraph (2), the verdict is based on the most votes.
.,, (4) The assembly of the assembly is notified to the applicant of the appeal and the Director General no later than fourteen days from the date of the set of rulings.

Section 48
Assembly members who have personal interests with checked issues must resign from the assembly.

Section 49
Organizational and governance arrangements and matters regarding administration, allowances, expenses, and order of the Customs Commission of Customs and Excise Service are set with Government Regulation.

BAB XII
CRIMINAL PROVISIONS

Section 50
Whoever does not have permission to be referred to in Section 14, running a Factory, Storage, or importing of the Excise Goods that soften it by means of a customs ribbon that results in the loss of the state, is convicted. with a prison criminal the longest four years and a fine of the most ten times the excise excise value should be paid.

Section 51
Factory employers who do not perform the logging as referred to in Section 16 of the paragraph (1) of the letter a or Businessman Storage that does not perform the records as referred to in Article 16 of the paragraph (2), which results in the loss of the country, is penalised with a maximum of four-year prison criminal and/or a fine of at least ten times the value of the excise excise that should be paid.

Section 52
A Factory or Repository Entrepreneur who issued the Warranties of the Plant or the Site of the Storage Without heeding the provisions as referred to in Article 25 of the paragraph (1), which resulted in the loss of the state, is being convicted of The four-year-old prison criminal and the fine of the most ten times the excise excise value should be paid.

Section 53
Whoever makes, uses, or gives up the book as referred to in Article 16, Article 17, and Article 19, or a forged or falsified excise document, is convicted of a six-year-old prison criminal and the most fine Rp150.000.000.00 (one hundred and fifty million rupiah).

Section 54
Whoever offers, cees, sells, or provides for sale of the Excise Goods which is not packaged for retail sale or is not attached to the excise tape as referred to in Article 29 of the paragraph (1) is being criminalised with the criminal fines of the most many ten times the excise value should be paid.

Section 55
Whoever is against the law:
a. create, replicate, or falsify the excise tape; or
., b. buy, store, use, sell, offer, submit, provide for sale, or import a fake or falsified excise tape or be made against the law; or
., c. Use, sell, offer, submit, provide for sale, or import an already-used excise tape, convicted of an eight-year-old prison criminal and a fine of at least twenty times the value of the excise that should be paid.

Section 56
Whoever is stockpiling, storing, owns, sells, trades, acquires, or grants to any of the Excise Goods, which is derived from a criminal offence under this Act, is penalised with a prison criminal for the longest four years and/or a fine of the most ten times the value of the excise that should be paid.

Section 57
Whoever is without permission to open, remove, or damage the key, seal, or safety penalty as referred to in Article 40, is sentenced to a maximum of two years ' imprisonment and/or a fine of at most Rp150,000.00 (one hundred and fifty million). rupiah).

Section 58.
Whoever offers, sells, or celiers of excise to no right, or buy, receive, or use an excise tape which is not his right, is convicted of a prison sentence of four years and/or a fine of at least tenmount of underpaid excise.
(2) The person who is subject to the administration of the administration may submit an objection in writing only to the Director General within thirty days of the receipt of the notice by submitting a guarantee of the amount of administrative sanction that Set.
.,, (3) The Director General decides the objection as referred to in paragraph (1) and paragraph (2) within sixty days of the receipt of the objection.
., (4) If in the sixty-day term as referred to in paragraph (3) the Director Gect for one. The year has since become the law.
., (2) Permission as referred to in paragraph (1) if it has expired, it must be renewed under the provisions of this Act.
.,, (3) Against Factory Employers Or Employers Of Storage which before the enactment of this Act has been running its efforts due to the old excise laws it is not required to have permission as set in This Act, within three months of the enactment of the Act, must already have a permit.

Section 70
Against the excise matters which at the time of the Act's enactment are not yet to be resolved, the resolution is done under the provisions of the excise on which the excise is easing each person.

BAB XVI
CLOSING PROVISIONS

Section 71
By virtue of this Act, it is declared no longer applicable:
., 1. Soil Oil Excise Ordonancy (Ordonnantie Van 27 December 1886 Stbl. 1886 No. 249 and Ordonnantie Van 11 Mai 1908 Stbl. 1908 No. 361), as has been several times amended and augmented, lastly with the Government Regulation of the Number of Act Act 2 Prp in 1965 on the Wisdom of the State Reception of 1966 (State Sheet of the Republic of Indonesia in 1965 Number 121);
., 2. Ordonansi Excise Alcohol Sulingan (Ordonnantie Van 27 February 1898 Stbl. 1898 No. 90 en 92 and Ordonnantie Van 10 July 1923 Stbl. 1923 No. 344), as has been several times amended and added, lastly with the Rule of the Government of Replacement Law Number 2 Prp Of 1965 on Wisdom of the State Reception of 1966 (State Sheet of the Republic of Indonesia Year 1965 Number 121);
., 3. Beer Customs Ordinance (Bieraccijns Ordonnantie Stbl. 1931 No. 488 en 489), as has been several times amended and added, lastly with the Government Ordinance Regulation No. 2 Prp of 1965 on the Wisdom of the State Reception In 1966 (sheet State of the Republic of Indonesia in 1965 Number 121);
., 4. Tobacco Excise Ordonance (Tabacsaccijn Ordonnantie Stbl. 1932 No. 517) as has been several times amended and added, lastly with the Government Ordinance Regulation No. 2 Prp of the Year 1965 on the Wisdom of the State of the Year Reception of the Year 1966 (sheet of State of the Republic of Indonesia in 1965 Number 121);
. .5. Sugar Excise Ordonancy (Suikeraccijns Ordonnantie Stbl. 1933 No. 351) as has been several times amended and added, lastly with the Government Ordinance Regulation No. 2 Prp Year 1965 on the Wisdom of the State of the Year Reception of the Year 1966 (sheet State of the Republic of Indonesia in 1965 Number 121).

Section 72
This Act entered into force from 1 April 1966.

In order for everyone to know it, order the invitational of this Act with its placement in the State Sheet of the Republic of Indonesia.

.,, Dislocated in Jakarta
on December 30, 1995
PRESIDENT OF THE REPUBLIC OF INDONESIA,

SUHARTO
Promulgated in Jakarta
on December 30, 1995
MINISTER OF STATE SECRETARY OF STATE
REPUBLIC OF INDONESIA

MOERDIONO
stigators as referred to in paragraph (1) due to its obligation of authority:
.,
., a., a. receive a report or description of a person about the presence of a criminal in the excise field;
B. calling people to be heard and checked as suspects or witnesses;
.,, c. carried out arrest and detention of disnumeral persons committing felon in the excise field;
., d. photographing and/or recording through visual audio media towards people, goods, means of transport, or anything that can be made evidence of a felony in the excise field;
., e. examine the records and bookkeeping required according to this Act and other bookkeeping;
f. taking people's fingerprints;
G. searching the home of residence, clothing and body;
., h. search the premises or means of the carrier and inspect the items contained in it if suspected of a criminal activity in the excise field;
., i. Confiscating objects that are suspected to be evidence of a crime in the excise field;
., j. provide a safety mark and secure anything that can be used as evidence in connection with a criminal offence in the field;
., k. Bring the necessary manpower in conjunction with the investigation of the case.
., l. To stop a suspect in the field of duty and check on the suspect's self-identification.
M. stop the investigation;
., n. Do other actions that need to smooth the investigation of criminal conduct in the excise field according to the law in charge.
.,, (3) Investigators as referred to in paragraph (1) notify the commencement of the inquiry and convey the results of its inquiry to the General Prosecuting in accordance with the provisions set forth by the Law No. 8 of the Year of the Law of Criminal Events.

Section 64
.,, (1) For the benefit of the state ' s admission, at the request of the Minister, the Attorney General can stop the investigation of criminal conduct in the excise field.
.,, (2) The termination of the investigation of the criminal offence in the field of excise as referred to in paragraph (1), only done after the concerned paid off the excise and/or underpaid excise coupled with the administration sanction of a fine of four Times the excise value is not and/or underpaid.

BAB XIV
OTHER LAIN-CONDITIONS

Section 65
Factory employers, Depositters, Storage, or Importers are responsible for the actions of the employed or who are appointed as vice or as the power associated with their work in order to be used in the United States. implementation of this Act.

Section 66
.,, (1) The Goods and other goods derived from unknown offenders are controlled by the state and are under the supervision of the Directorate General of Customs and Excise, and if within fourteen days of the country's rule of the customer It remains unknown, the Goods Got Excise and the other stuff belongs to the state.
., (2) The Goods of the Possession whose owner is unknown, controlled by the state and under the supervision as well as the mandatory promulgals by the Directorate General of Customs and Excise to be completed by the concerned within thirty days Since the state is controlled, and when the time in question is concerned not to complete its obligations, the goods are owned by the state.
.,, (3) The provisions of the completion of the Excise Goods as referred to in paragraph (1) and paragraph (2) are further regulated by the Minister.

Section 67
Requirements and methods of importing Excise Goods from a designated region as free trade and/or free port as well as Pabean Notices in the installations and tools located in the Indonesian Continental Shelf and Zone. Indonesia ' s Exclusive Economy applies Law on Kepabeanan.

Section 68
The provisions of the manner of the imposition of administrative sanction and the great adjustment of the administration sanction as well as the adjustment of the magnitude of the interest according to this Act are set further by Government Regulation.

BAB XV
THE TRANSITION PROVISION

Section 69
.,, (1) By the enactment of this Act, all existing and predefined permits are declared to remain in effect until expiration, while the expiring term of the term remains in effe