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STATE NEWS
REPUBLIC OF INDONESIA
| No. 335, 2013 | MINISTRY OF FINANCE. A paedown. The Free Shop Bea. |
THE RULES OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 37 /PMK.04/ 2013
ABOUT
THE DUTY-FREE SHOP
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that the provisions regarding the Customs Free Shop have been set up in Decree of the Minister of Finance Number 128 /KMK.05/ 2000 about the Free Shop Bea;
B. That the Government Regulation No. 32 of the Year 2009 on the Place of the Hoarding, the need to be made adjustments to the provisions of the Free Store as referred to in the letter a;
c. that under consideration as such in the letter a and the letter b, and in order to carry out the provisions of Article 48 of the Government Regulation No. 32 Year 2009 on the Place of the Binding Stockpile, need to establish the Regulation of the Minister of Finance about the Bea Free Shop;
Given: 1. Law Number 6 Year 198 on General Terms and Taxation Terms (State Sheet Of Indonesia In 1983 Number 49, Additional Gazette Number 3262), as amended by Law Number 16 Year 2009 (Sheet) Republic of Indonesia Year 2009 Number 62, Additional Gazette State Number 4999);
2. Act No. 7 of 1983 on Income Taxes (State Gazette of the Republic of Indonesia Year 1983 Number 50, Additional Gazette Republic of Indonesia Number 3263) as has been several times amended last by Act Number 36 2008 (sheet State of the Republic of Indonesia 2008 No. 133, Additional Gazette of the Republic of Indonesia No. 4893);
3. The Number 8 Act 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as it has Several times were changed last with Act No. 42 Year 2009 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Extra Gazette of the Republic of Indonesia Number 5069);
4. Act No. 10 of 1995 on Kepabeanan (Sheet of State of the Republic of Indonesia in 1995 Number 75, Additional Gazette of the Republic of Indonesia No. 3612) as amended by Law No. 17 of 2006 (State Sheet) Republic of Indonesia Year 2006 Number 93, Additional Gazette Republic of Indonesia Number 4661);
5. Act No. 11 of 1995 concerning Excise (Sheet State Republic Of Indonesia 1995 Number 76, Additional Gazette Republic of Indonesia Number 3613) as amended by Law No. 39 of 2007 (State Sheet) Republic Of Indonesia In 2007 Number 105 Additional Leaf Republic Of Indonesia No. 4755);
6. Government Regulation No. 32 Year 2009 on the Place of Penimheap Berikat (State Sheet of the Republic of Indonesia Year 2009 Number 61, Additional Gazette of the Republic of Indonesia Number 4998);
DECIDED:
Sets: The FINANCIAL MINISTER ' S REGULATION ON DUTY-FREE STORES.
BAB I
UMUM CONDITIONS
Section 1
In this Minister ' s Rule, which is referred to:
1. the Kepabeanan Act is the Act No. 10 of 1995 on Kepabeanan as it has been amended by Law No. 17 of 2006.
2. Excise Act is Act No. 11 of 1995 on Excise as it has been amended with Act No. 39 of 2007.
3. Pabean Region 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 Kepabeanan Act applies.
4. The Pabean Region is a region with certain boundaries in seaports, airports, or other places designated for freight traffic which are fully under the supervision of the Directorate General of Customs and Excise.
5. A binding site is a building, a place, or an area that meets certain requirements used to stockpile goods with a specific purpose by obtaining a suspension of duty.
6. The Free Store Bea is a Binating Site to stockpile imported native goods and/or Customs-based goods for sale to a particular person.
7. Organizers of the Free Shop Bea and the Free Shop of the Bea who are next called the TBB Employers are Indonesian legal entities and are based in Indonesia, which conducts the activities of stockpiling imported and/or Regional-origin goods Customs for sale to a certain person.
8. The stockpiling room is part of the Free Store of spaces owned/controlled by the TBB Employers for:
a. Stockpiling or storing imported origin and/or other place of origin within the Pabean Region; and
B. His place was physical examination by the Directorate General of Customs and Excise.
9. The Sales Room is part of the Customs Free Shop of space owned/controlled by the TBB Employers for:
a. selling; and/or
B. submitted,
Imported items and/or other place of origin within the Pabean Region.
10.Minister is the Finance Minister of the Republic of Indonesia.
11.Director General is the Director General of Customs and Excise.
Twelve. The customs office is the office of the Directorate General of Customs and Excise where the customs duties comply with the Kepabeanan Act.
Thirteen. Customs officials are the employees of the Directorate General of Customs and Excise appointed in certain positions to carry out certain duties under the Kepabeanan Act.
14. Taxes in the Order of Importers (PDRI) are the Value Added Tax (PPN), the Sales Tax of Mewah Goods (PPnBM), and/or the Income Tax (PPh) of Article 22.
Article 2
(1) The Free Store of Customs is the Pabean Region and is fully under the supervision of the Directorate General of Customs and Excise.
(2) In order of supervision of the Customs Free Shop as referred to in paragraph (1) carried out customs checks.
(3) customs checks as referred to in paragraph (2) include document research and physical examination of goods.
(4) customs checks as referred to in paragraph (2) are performed selectively based on risk management.
Article 3
The Bea Free Store can be located at:
a. International airport departure terminal in the Pabean Region;
B. the international departure terminal at the main port in the Pabean Region;
c. transit point at the international airport departure terminal which is a special place for overseas destination transit passengers in the Pabean Region;
D. the transit point on the departure terminal in the main port which is a special place for overseas destination transit passengers in the Pabean Region; or
e. in the city.
Section 4
(1) The Bea Free Store must have:
a. Hoarding space; and
B. Sales room.
(2) For the Customs Free Shop located in the international airport and the main port as referred to in Article 3 of the letter a up to the letter d, the Stable Room may be not one location with the Sales Room.
(3) For the Customs Free Shop located within the city as referred to in Article 3 of the letter e, the Stab Room and the Sales Room must be located within one of the Bea Free Store locations.
(4) The stockpiling room that is not one location with the Sales Room as referred to in paragraph (2) must be in the airport area or the main port of the location of the Sale Room in question.
(5) The transfer of goods from the Storage Room to the Sales Room located in a separate location as referred to in paragraph (2) is conducted with the consent of the Customs and Excise Officials by using the form regarding the transfer of goods.
(6) Of the goods that have been purchased at the Customs Free Shop must be submitted in the Sales Room.
BAB II
THE ESTABLISHMENT OF THE BEA FREE SHOP
Section 5
(1) Inside the Free Shop the Customs Free Shop is hosting the Bea Free Shop and the company ' s Bea Free Shop.
(2) The Free Shop of the Customs Free Shop as referred to in verse (1) is conducted by the TBB Employer.
Section 6
(1) Redemption of the place as a Bea Free Shop and granting permission as a TBB Employers for a given period is set forth by the Director General on behalf of the Minister.
(2) The penetration and permission as referred to in paragraph (1) applies at least 3 (three) years and may be extended by the Director General in the name of the Minister.
Section 7
(1) To obtain the designation of a place as a Bea Free Shop and a TBB Employers permit as referred to in Article 6 of the paragraph (1), the party that will be the TBB Employers must apply to the Minister c.q. Director General through the local Chief Office of Customs.
(2) Requests as referred to in paragraph (1) must be enclosed by:
a. proof of ownership or possession of a place or building with clear boundaries following a map of the location/place and plans of a layout/denah that will be used as a Bea Free Store;
B. Enterprise license, environment documents, trade business permits, and other necessary permissions of the related technical agencies; and
c. Requed as a Taxable Businessman and have delivered the last tax-year Income Tax Annual Notice to which it is required to deliver the Annual Notice of Notice.
(3) Based on the request as referred to in paragraph (2), the Head of the Pabean Office conducts research and forwarding the application file to the Director General in the most lasting 15 (fifteen) business days since request is received in complete with accompanied:
a. news of the location check event; and
B. Recommendation from the Chief of the Customs Office.
(4) Of the request as referred to in paragraph (3), the Director General on behalf of the Minister gives approval or rejection in the most prolonged period of 10 (ten) business days since the request was received by the Director General Complete.
(5) In the event of a request as referred to in paragraph (3) approved, the Director General on behalf of the Minister publishes a decision regarding the designation of a place as a Bea Free Shop and the granting of the TBB Employers ' permission.
(6) In the event of a request as referred to in paragraph (3) rejected, the Director General delivered a notice letter mentioning the reason of the refusal.
Section 8
The Company and/or persons responsible for any company that has ever committed a criminal offence in the field of pabeeness and/or excise that has had the power of the law fixed and/or has been declared pailit by the court, cannot granted approval as a TBB Employers for 10 (ten) years counting since the completion of criminal and/or pailit assignments.
Section 9
(1) To be able to be granted an extension of place designation as a Customs Free Shop and a TBB Entrepreneur Permit, TBB Employers must apply for extension of place designation as a Free Store of TBB Entrepreneurs before the term Assignment and/or permission as referred to in Section 6 of paragraph (2) is terminated.
(2) An extension request as referred to in paragraph (1) is submitted to the Minister c.q. Director General via the supervising Pabean Office Head, enclosed by:
a. decision of the designation as a Customs Free Shop and the TBB Employers permit;
B. proof of ownership or possession of a place or building with clear boundaries following a map of the location/place and layout/denah of the Bea Free Store;
C. Business Credentials, live environment documents, Trade Business Permissions, And Other Necessary Permissions Of The Related Technical Agencies;
D. The reinstatement as a Taxable Businessman and has delivered the last tax-year Income Tax Annual Notice to which it is required to deliver the Annual Notice of Notice.
(3) Based on a request as referred to in paragraph (2), the Head of the Pabean Office conducts research, provides a recommendation, and forwarding the application file to the Director General in the longest term of 7 (seven) days work since the request is fully accepted.
(4) Of the request as referred to in paragraph (2), the Director General on behalf of the Minister gives the consent or rejection in the most prolonged period of 10 (ten) business days since the application of the application of the Office of the Head of the Office The customs as referred to in verse (3) are received in complete by the Director General.
(5) In the event of a request as referred to in paragraph (2) approved, the Director General on behalf of the Minister publishes the decision of extension of the position of the place as the Free Shop of the TBB Employers and Businessman.
(6) In the event of a request as referred to in a paragraph (2) rejected, the Director General delivered a notice letter mentioning the reason of rejection.
(7) In terms of setting the place as a Bea Free Shop and the TBB Employers permit ends and the application for extension as referred to in paragraph (1) has not received approval:
a. against imported goods entered into the Customs Free Store in the customs and/or excise and levied PDRI; or
B. For any other location in the Pabean Region, which is included in the Customs Free Store, the Value Added Tax or Value Added Tax and the Sales Tax for the Luxury.
BAB III
TREATMENT OF PAEINESS AND TAXATION
Section 10
(1) The import of imported goods to a Bea Free Store is derived from:
a. outside Pabean Region;
B. a binding warehouse; and/or
C. Other Bea Free Shop,
Given the deferral of the customs, the tax exemption, and/or not the PDRI's levied.
(2) Instalation of goods to the Bea Free Store which is derived from:
a. other places in the Pabean Region; dan/or
B. Other Customs Free stores whose goods are from elsewhere in the Pabean Region,
Granted the following: "" "" "" "" "" "" "" "" "" "" "" "" "" "" "" "" ""
(3) Instalment of imported goods to a Free-Free Store of free-area granted the suspension of customs, excise exemption, and/or not levied PDRI.
(4) Instalation of goods to a Customs Free Shop that is derived from a free area whose goods are from elsewhere in the Pabean Region granted the exemption of excise and/or not to be levied the Value Added Tax or Value Added Tax And Sales Taxes for Luxury Goods.
(5) Against the inclusion of goods from a binding warehouse as referred to in paragraph (1) letter b, a binding warehouse business is required to create a tax invoice made up of a Value Added Tax cap or Value Added Tax and Sales Tax. For the goods of the Mewah are not collected.
(6) Terms of Use of Value Added Tax or Value Added Tax and Sales Tax of Wah Goods not levied upon the inclusion of the goods as referred to in paragraph (5) must be met by any TBB Employers.
(7) The Treatment of Value Added Tax or Value Added Tax and Sales Tax of the Goods is not levied upon the inclusion of the goods as referred to in paragraph (5) must be applied by the TBB Employers by using tax invoices as set out in the laws in the taxation field.
(8) In terms of the terms as referred to in paragraph (6) and paragraph (7) are not met by the Employers TBB, over payment of Value Added Tax or Value Added Tax and Sales Tax for the Supper's Supper Unlevied, uncredited.
(9) The goods as referred to in paragraph (1) and verse (2), are not items for consumption at the Customs Free Shop in question.
Section 11
(1) Certain people who are entitled to purchase goods at a Customs Free Shop located in international airport and the main port as referred to in Article 3 of the letter a, letter b, letter c, and the letter d with no customs duty. and excise as well as PDRI are:
a. people travelling abroad; or
B. Passengers in transit in the Pabean Region with a goal abroad.
(2) For the purchase of goods in the Free Store Bea as referred to in paragraph (1) is performed by showing the passport and the passenger proof mark (boarding pass).
Article 12
(1) Certain people who are entitled to purchase goods at a Customs Free Shop located within the city as referred to in Article 3 of the letter e by obtaining the exemption of customs and excise as well as uncollected PDRI are:
a. a member of the diplomatic corps serving in Indonesia and his family domiciled in Indonesia following diplomatic institutions;
B. An expert on the international body in Indonesia who has gained diplomatic immunity with his family; and
c. Foreign tourists who will exit the Pabean Region.
(2) Member of the diplomatic corps as referred to in paragraph (1) the letter a and the official/power officer who works on the international body in Indonesia as referred to in paragraph (1) the letter b must be a foreign nationality and recommended by the related technical agencies.
(3) The family as referred to in paragraph (1) letter a and letter b are a lawful husband or wife in accordance with the laws.
(4) In terms of goods purchased in the Free Store of a given person entitled to the paragraph (1) the letter a is an excise item, purchases are limited in the amount specified by the related technical instance Based on the mutual principle by getting the excise exemption.
(5) In terms of goods purchased in the Free Store Bea by a given person entitled to the paragraph (1) the letter b is an excise item, given on the basis of a recommendation by the related technical instance in the number of most:
a. 10 (ten) litres of drink containing ethyl alcohol per adult per month; and/or
B. 300 (three hundred) of a cigar bar or 100 (five hundred) grams of sliced tobacco/other tobacco output per adult per month or in terms of more than one type of tobacco yield, equivalent to the ratio of the amount per person the result of such tobacco,
by getting the excise exemption.
(6) Purchase of goods by foreign tourists going outside the Pabean Region as referred to in paragraph (1) letter c, the submission of the goods purchased must be performed at the Customs Free Store located at:
a. the international departure terminal of international airports in the Pabean Region; or
B. the international departure terminal at the main port in the Pabean Region,
which has the same name of the company as the Customs Free Shop located within the city where the purchase of goods.
Section 13
(1) Member of the diplomatic corps as referred to in Section 12 of the paragraph (1) the letter a and an official who works on an international body in Indonesia who obtained diplomatic immunity as referred to in Article 12 of the paragraph (1) the letter b that will purchase the goods at the Bea Free Shop, must have a control card.
(2) To obtain a control card, a member of the diplomatic corps or an officer/power expert working on an international body in Indonesia
as referred to in paragraph (1),
must submit a written request to The Director General by attaching it:
a. passport photocopy;
B. fit the photo of the person in question; and
c. The recommendation of the least related technical instance contains:
1. name, nationality, and the position of the person concerned;
2. the name and nationality of the husband or wife of the person concerned;
3. the name of the instance or the institution of the work of the person concerned;
4. The term of duty; and
5. Limit the amount of goods that can be purchased at the Bea Free Store.
(3) In terms of the husband or wife of the person concerned as referred to in verse (1) will be moveed for the right to purchase at the Free Shop, the request as referred to in verse (2) is also attached to the photocopy of the letter. identity as well as the image of the husband or wife of the person concerned.
(4) Of the request as referred to in paragraph (2), the Director General grants consent or a rejection in the most prolonged period of 10 (ten) business days since the request is received in full by the Director General.
(5) In terms of a plea as referred to in paragraph (2) approved, the Director General publishes the control card.
(6) In the event of a request as referred to in paragraph (2) rejected, the Director General delivered a notice letter mentioning the reason of the refusal.
(7) The control card as referred to in paragraph (4) applies for the longest term of 1 (one) year.
Section 14
(1) To be granted an extension of the control card, a member of the diplomatic corps as referred to in Article 12 of the paragraph (1) letter a and the officer/power of the expert working on the international body in Indonesia who obtained immunity The diplomatic version of the Cloud Service is subject to the terms and terms of the IBM International Cloud Service, as specified in Section 12 of the Section 1, the following paragraph:
(2) In terms of the control card has ended the expiring term, purchase of goods at the Bea Free Store can not be served.
(3) The extension request as referred to in paragraph (1) is submitted to the Director General, enclosed by:
a. long control card;
B. passport photocopy;
c. pas the photo of the person concerned; and
D. a photocopy of the identity as well as the image of the husband or wife of the person concerned, in which case the husband or wife of the person concerned will be moved to the right to purchase at the Bea Free Shop.
(4) Based on a request as referred to in paragraph (3) the Director General grants consent or a rejection in the most prolonged period of 10 (ten) business days since the request is received in full by the Director General.
(5) In the event of a request as referred to in paragraph (3) approved, the Director General publishes a new control card.
(6) In the event of a request as referred to in paragraph (3) rejected, the Director General delivered a notice letter mentioning the reason of the refusal.
Section 15
(1) Member of the diplomatic corps as referred to in Section 12 of the paragraph (1) the letter a and an official who works on an international body in Indonesia who obtained diplomatic immunity as referred to in Article 12 of the paragraph (1) the letter b may apply for a change of control card as referred to in Article 13 of the paragraph (1) to the Director General.
(2) To obtain a control card change as referred to in paragraph (1), a member of the diplomatic corps or expert/power expert working on an international body in Indonesia who obtained diplomatic immunity, filed a written request to the Director General by attaching the recommendation of the related technical agencies as well as documents that support the data changes in the control card.
BAB IV
LIABILITY, RESPONSIBILITY, AND PROHIBITION
Section 16
TBB employers are obliged:
a. install a company name tag on a place that can be clearly visible to the public;
B. provide working space, means of work, and appropriate facilities for the Officials Customs and Excise to exercise service and supervision functions;
c. Make a monthly recapitulation of the income, expenses, and supplies of the goods at the Customs Free Store and delivered to the Chief Office of the Customs Office who oversees the slowest date of 10 (ten) the following month;
D. separating by providing clear signs and/or limits on goods originating from outside the Pabean Region and goods originating from elsewhere in the Pabean Region that are hounchled in the Stockpiling Room;
e. underlying the information management information management and expenditure of goods accessible to the interests of the examination by the Directorate General of Customs and/or the Directorate General of Taxes with first coordinating with Directorate General of Customs and Excise.
f. has a Number of Excise Goods (NPPBKC) Employers in terms of the type of goods that are hoarding are excise goods;
G. provides:
1. computer; and
2. The information system connected to the service computer system,
In order of service to pabeanan;
h. apply for changes to the Director General's permission decision in the event of a name change, the company's office address, the statutory number of the taxpayer, the type of goods it contains/sold, the area of the Bea Free Store, the owner/owner's name Answer the question, and the owner's address/location;
i. performing the following (stock opname) of items that receive customs, excise, and taxation facilities, by obtaining oversight from the Pabean Office that oversees, at least 1 (one) times within 1 (1) year;
J. apply for an extension of the permit as referred to in Section 9 before the permit expires in the case of the TBB Employers intends to extend the permit;
No, Organizes bookkeeping and expenditure of goods to and from the Bea Free Store as well as the transfer of goods in a Bea Free Store based on common accounting principles in Indonesia;
I. Retain and maintain a copy of the IBM Cloud Service and the IBM Cloud Service offering.
m.handing over documents related to the activities of the Customs Free Shop if checked out by the Directorate General of Customs and Excise.
Article 17
(1) TBB employers are required to research and data people who buy items at the Customs Free Shop that are ushered in.
(2) Research as referred to in paragraph (1) is carried out by ensuring that the person who purchases the goods at a Customs Free Shop is a certain person entitled.
(3) The dateness as referred to in paragraph (1) includes activities:
a. records the person who bought the goods at the Bea Free Shop; and
B. Make a quota cut in the control card in terms of purchase by a given person entitled to the right of the paragraph 12 (1) letter and Section 12 of the paragraph (1) of the item b in terms of goods purchased by the excise.
Section 18
(1) The TBB Employers are responsible for the customs, excise, Value Added Tax or Value Added Tax and Sales Tax of the Mewah, and/or Income Taxes Section 22, which is owed to the goods or services, or the IBM Business User's Business or Retail Tax (s). It should be at the Bea's Free Shop
(2) The TBB Employers are exempt from the responsibility of the customs, excise, Value Added Tax or Value Added Tax and Sales Tax of the Mewah Goods and/or Income Taxes Section 22 of the debt, in terms of goods:
a. has been sold to a given person;
B. destroyed accidentally;
c. has been re-exported;
D. has been moved to the Pabean Penheap (TPP);
e. has been moved to a binded warehouse, in terms of retouring goods/reject;
f. has been issued elsewhere in the Pabean Region, in terms of retouring goods/reject;
G. has been moved to another Customs Free Shop; and/or
h. It was destroyed under the supervision of customs officials.
Article 19
(1) excise goods sold at the Customs Free Shop are attached to the excise oversight mark.
(2) The excise supervision mark as referred to in paragraph (1) is the least of any type:
a. writing “the Republic of Indonesi”;
B. writing “Indonesia Duty and Excise Not Paid”; and
c. The name of the TBB Employers is concerned.
(3) The excitation of the excise supervision mark as referred to in paragraph (1) is excluded if in the packaging it has printed the information as referred to in paragraph (2).
(4) The excitation of the excise supervision mark as referred to in paragraph (1) is performed:
a. Outside of the Customs Area, temporary stockpiles, a binded warehouse, or a stockroom, in the event of excise goods coming from outside the Customs Area.
B. at the customs goods factory or the stockroom, in terms of the excise goods coming from elsewhere in the Pabean Region.
(5) excise supervision marks as referred to in paragraph (1) provided by the TBB Employers are concerned.
Article 20
TBB employers are prohibited from entering import restrictions to the Bea Free Store.
BAB V
GOODS INCOME AND EXPENSES
Section 21
Admission of goods to a Bea Free Store can be done from:
a. outside Pabean Region;
B. the warehouse is tied;
c. Other Bea Free Stores;
D. free region; and/or
e. other places within the Pabean Region.
Section 22
(1) Expenses of goods from a Bea Free Shop can be done with the goal:
a. expenses as referred to in Article 11 and Section 12;
B. to a binded warehouse, in terms of retouring goods/reject;
c. to other places in the Pabean Region, in terms of retouring goods/reject;
D. Other Bea Free Shop;
e. exported back; and/or
f. It was destroyed under the supervision of customs officials.
(2) Against the expense of the goods as referred to in paragraph (1) the letter e applies the terms of the term to the export of the field.
(3) Goods which can be destroyed as referred to in paragraph (1) of the letter f can only be performed against broken, rotten, and/or expiry items.
(4) For the execution of extermination as referred to in paragraph (3) is made up of the extermination event.
Section 23
Tata the way of income and expenditure of excise goods to and from the Customs Free Shop the law in the excise field.
Section 24
Tata the way of income and expenditure of excise goods to and from the Customs Free Shop the law in the excise field.
(1) The import of imported goods to a Customs Free Store has not yet been enforced limiting the restrictions on the import unless otherwise specified under the provisions of the laws.
(2) Over the sale of goods from the Free Store Bea to a certain person who is entitled to purchase does not apply the provisions of the restrictions on the import field, unless the technical instance addresses specifically to the Minister to enforce the provisions Restrictions.
BAB VI
CUSTOMS NOTICE
Section 25
(1) Notice of the income and expenditure of goods to and from the Customs Free Shop is conducted using customs notices in the form and conditions set out in the provisions regarding the customs notice.
(2) customs notice as referred to in paragraph (1) is notified by TBB Employers.
(3) The customs notice as referred to in paragraph (1) must be delivered via an Electronic Data Exchange, except in the Customs Office that has not yet applied the EDI Exchange.
(4) The provisions of the customs notice on the expenditure of goods from the Free Store Bea as referred to in paragraph (1) are excluded against the expenditure of the goods as set forth in Section 22 of the paragraph (1) the letter a and the letter f.
BAB VII
ADMINISTRATION SANCTIONS, FREEZING, AND REVOCATION
Section 26
(1) TBB businessman who issued goods from the Bea Free Shop before being granted approval by the Customs and Excise Service without intending to circumvent customs duties, is charged with the administration of a fine of Rp 75,000.00 (seventy-five million rupiah).
(2) TBB businessmen who are unable to account for goods that are supposed to be in the relevant Customs Free Store, are required to pay a debt of debt and are subject to administrative sanctions of 100% (100%) of the fine. percent) of the entrance duties that are supposed to be paid.
(3) In addition to the sanctions as referred to in paragraph (1) and paragraph (2), the TBB Employers may be subject to sanction in accordance with the laws of the taxation field.
Section 27
(1) In the event the TBB Employers do not carry out the obligations as referred to in Article 16, Section 17, and/or Article 19 or conduct prohibited activities as referred to in Article 20, the Chief Office of the Customs Office performs freezing against the permission of the Customs Free Shop is concerned.
(2) During the freezing time, TBB Employers are forbidden to enter goods to a Bea Free Shop.
(3) The Head of the Customs Office tells the freeze as referred to in paragraph (1) to the Director General.
Section 28
(1) Permission as TBB Employers are frozen by the Chief Pabean Office on behalf of the Director General in terms of TBB Employers:
a. conducting activities that deviate from the permission granted based on sufficient initial evidence, among other things:
1) enter imported goods that are not related to the given Bea Free Shop permit;
2) TBB entrepreneurs sell goods to people who are not entitled to buy at the Bea Free Shop; or
3) TBB businessmen selling goods to certain people who are entitled to buy in the Bea Free Store exceed the given quotas.
B. show incompetence in organizing and/or reworking the Bea Free Shop, which can be proven by:
1) not held bookkeeping in the activities of the Bea Free Shop;
2) does not perform activities in the term 6 (six) consecutive months; or
3) not repaid by the customs debt, excise, Value Added Tax or Value Added Tax and Sales Tax over the Mewah Goods, and/or Income Tax Section 22 in the specified time frame.
(2) During the freezing time, TBB Employers are forbidden to enter goods to a Bea Free Shop.
(3) The Head of the Customs Office tells the freeze as referred to in paragraph (1) to the Director General.
Article 29
Permission suspended as referred to in Article 27 and Section 28 may be reapplied in terms of TBB Employers:
a. have performed the provisions referred to in Article 16, Section 17, and Article 19;
B. not proven to perform activities that deviate from the given permission as referred to in Section 28 of the paragraph (1) letter a; or
c. have been able to re-host and/or work for a Bea Free Shop.
Section 30
Freezing against permission as referred to in Article 28 may be changed its status to revocation in terms of the TBB Employers:
a. proved to have committed activities that deviate from the given permission; and/or
B. No longer capable of performing and/or the company of the Bea Free Store based on the audit results of the Customs and Excise Officials.
Section 31
(1) Redemption of the place as a Bea Free Shop and the granting of TBB Employers permission is revoked in terms of TBB Employers:
a. not to perform activities within 12 (twelve) consecutive months since the handover of the last customs notice;
B. using an already-inapplicable trading business permit;
c. stated pailit;
D. acted dishonest in its efforts among other means of abusing a Customs-Free Shop facility and committing a felony in the field of pabeeness and/or excise; or
e. submitted a revocation request.
(2) Repeal as referred to in paragraph (1) is carried out by the Director General on behalf of the Minister.
Section 32
(1) Against the permission of the Free-Store Customs which has been performed revocation, it does not have an extension of the permit until the term of the permit expires, or a permit extension is denied, the TBB Employers in a period of 30 (thirty) days since the date of the revocation or termination of the permit must pay off the debt, excise, and/or PDRI debt owed, both the debt derived from the results of the audit and the debt that occurred due to the expenditure of goods from the Free Shop Bea elsewhere in the The customs area.
(2) The remaining Pabean Region from the Customs Free Store which has been revoked by its authorization as referred to in Section 30 and Section 31, does not have an extension of the permit until the end of the permit is terminated, or a request extension is denied,
within 30 (thirty) days of the date the revocation date must be:
a. re-export;
B. may be moved to another Bea Free Shop; and/or
c. issued elsewhere in the Pabean Region by paying customs duties, excise and/or PDRI as long as it has met the customs and excise fields in the import field.
(3) Other places of origin in the remaining Pabean Region of the Customs Free Shop which have been revoked by the license as referred to in Section 30 and Section 31, do not extend the permit until the term of the permit expires, or a permit extension is denied, within a term of 30 (thirty) days from the date of the revocation date must be:
a. exported;
B. may be moved to another Bea Free Shop; and/or
c. issued to another location in the Pabean Region by paying the Value Added Tax and/or Value Added Tax and Sales Tax for the Mewah Goods which at the time of its installer is not levied.
(4) Over the expense of goods to other places in the Pabean Region as referred to in paragraph (2) the letter c and paragraph (3) letter c, employers are required to collect Value Added Tax or Value Added Tax and Top Sales Tax. Luxury goods and make tax invoices in accordance with the provisions of the laws in the taxation field.
(5) In terms of the term as referred to in paragraph (1), paragraph (2), and paragraph (3) are exceeded, for items located in the Free Store are declared as non-controlled goods.
BAB VIII
SUPERVISION
Section 33
(1) The Head of the Customs Office conducts oversight of the activities of the TBB Employers who are in its custody.
(2) Surveillance as referred to in paragraph (1) is done based on risk management.
(3) In order to perform the supervision function, the Head of the Pabean Office conducts analysis of the recapitulation delivered by the TBB Employers as referred to in Article 16 of the letter c and report the results of the analysis to the Head of Office The area of the Directorate General of Customs and Excise/Main Service Office is periodic.
Section 34
(1) In case there is an indication of a violation of the customs provisions and/or excise on the Customs Free Store, the Directorate General of Customs and Excise conducts research in depth.
(2) In terms of results based on the results of the research as referred to in paragraph (1) of the violation of the administrative code, the breach is referred to immediately with the imposition of the sanction pursuant to the rules of the rules It's
(3) In respect of the results of the research as referred to in paragraph (1) there is sufficient initial evidence of a criminal activity in the field of pabeeness and/or excise, such initial evidence is immediately followed up with The investigation is consistent with the laws.
(4) In the event that the person responsible for the Free Shop is proven to commit a criminal offence in the field of pabeanness and/or excise that has a fixed legal force and the person is a foreign citizen, Director The General delivers notice to the related technical agencies for follow up under the provisions of the laws.
Section 35
Prior to the revocation of the permit as referred to in Article 30 and Section 31, against the TBB Employers can be conducted auditing of pabeeness, excise audits and/or taxation audits, or simple vetting by the Directorate General of Customs and Excise and/or the Directorate General of Tax.
BAB IX
TRANSITION PROVISIONS
Section 36
By the enactment of this Ministerial Regulation:
1. Goods that have been covered in the Bea Free Shop before the enactment of this Minister's Regulation and have been contused by the tax signature label under the Decree of the Minister of Finance Number 128 /KMK.05/ 2000 on the Bea Free Shop, excluded from the provisions Regarding the obligation of the excise supervision, as referred to in Article 19.
2. The excise surveillance tag printed on the Decree of the Finance Minister Number 128 /KMK.05/ 2000 about the Bea Free Shop and still remaining inside the Customs Free Store cannot be used as a sign of excise supervision under Regulation This minister.
3. Officials/personnel working on an international body in Indonesia who obtained diplomatic immunity as well as his family who have earned a purchase card at a Customs Free Shop for officials or foreign nation experts based on Decision Finance Minister Number 128 /KMK.05/ 2000 about the Bea Free Shop, can still make purchases at the Customs Free Shop using the purchase card until the time the purchase card is meant to expire and as long as the questioner has not been exhausted.
4. Employers who have got a Customs Free Shop permit prior to the enactment of this Minister ' s Regulation based on Decision Finance Minister Number 128 /KMK.05/ 2000 about the Free Shop Bea, is required to cram information technology for income management and expenditures of goods accessible for the benefit of inspection by the Directorate General of Customs and Excise and/or the Directorate General of Tax by first coordinating with the Directorate General of Customs and Excise as referred to in Article 16 letter e, in the most prolonged period of 90 (ninety) days from the effective date The rules of this minister.
5. A Customs Free Shop license issued before the enactment of the Minister ' s Regulation under Government Regulation Number 32 of 2009 on the Place of the Binating and Decision of Finance Minister Number 128 /KMK.05/ 2000 about the Free Shop Bea, It remains in effect until the end of the term of the free-store permit, and the banner is given under this Minister's Regulation.
BAB X
CLOSING
Section 37
1. At the time the Ordinance of the Minister came into effect, the Decree of the Minister of Finance Number 128 /KMK.05/ 2000 about the Free Shop Bea, was revoked and declared to be unapplicable.
2. All implementation regulations governing the Customs Free Shop are declared to remain in effect as long as not in conflict with the provisions in this Minister's Regulations or have not been issued under this Minister's Regulation.
Section 38
Further provisions concerning:
a. order the manner of application submission and issuer of the Bea Free Store permit;
B. set the way of submission of a Bea Free Store permit extension;
c. application of risk management in the framework of a selectively customs examination;
D. Set up the goods and services for the admission of goods to the Bea Free Store, the goods spending from the Free Shop, the goods from the storage room to the Sales Room located in separate locations, and the extermination of the goods at the Bea Free Shop;
e. order the sale of goods from the Bea Free Shop to a given person who is entitled;
f. form, format, order of charging, as well as the layout of the control card issuer;
G. the constraint was destroyed by accident;
h. set the manner of the TBB Employers ' responsibility;
i. order the manner of freezing and revocation of the Bea Free Store permit;
J. set the layout of a simple check;
No, the layout of the research and the dataan of the person who purchased at the Bea Free Shop; and
I. design and layout of the excise supervision sign,
m.set with the General Director General Regulation.
Section 39
The Regulation of the Minister comes into force after 90 (ninety) days from the date of the promulctable.
For each person to know it, order the invitation of the Order of the Minister with its placement in the News of the Republic of Indonesia.
Specified in Jakarta
on February 27, 2013
THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
It is promulred in Jakarta
on 27 February 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
