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REPUBLIC OF INDONESIA STATE NEWS
No. 533, 2009 DEPARTMENT OF FINANCE. The Customs tape. Sign of the Launcher. Action. Sealing. Tata Cara. Revocation.
REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 238 /PMK.04/2009 ABOUT
ORDER OF TERMINATION, INSPECTION, AFFIRMATION, SEALING, NON-SERVICE ORDER
TAPE OR SIGN OTHER EXCISE SOFTENING, AND THE FORM OF AN OPPRESSIVE WARRANT
WITH THE GRACE OF THE GOD ALMIGHTY REPUBLIC OF INDONESIA
DRAW: that in order to carry out the provisions of Article 22 of the Government Regulation No. 49 Year 2009 on the Tata Way of Review in the Field of Excise, need to establish the Finance Minister Regulation on the Governing System, Examination, Enforcer, Sealing, The Act Does Not Serve Any Of The Excise or Other Excise Signers, And The Form Of A Review Command Letter;
Given: 1. Law No. 11 of 1995 on Excise (State of the Republic of Indonesia in 1995 Number 76, Additional Gazette of the Republic of Indonesia Number 3613) as amended by Invite-Invite Number 39 Year 2007 (Republic of State Gazette) Indonesia Year 2006 Number 105, Additional Gazette of the Republic of Indonesia No. 4755);
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2. Government Regulation No. 49 Year 2009 on the Tata Cara Review in Excise (State Gazette Indonesia Year 2009 Number 114, Additional Gazette Republic of Indonesia Number 5040);
3. The decision of the President No. 84 /P of 2009;
DECIDED:
ESTABLISH: THE REGULATION OF THE MINISTER OF FINANCE ON THE SYSTEM OF TERMINATION, INSPECTION, AFFIRMATION, SEALING, NON-SERVICING OF EXCISE OR REPAYMENT MARKS. THE OTHER EXCISE, AND THE FORM OF AN OPPRESSIVE WARRANT.
THE CHAPTER I OF THE GENERAL PROVISIONS AND THE SCOPE OF THE DEMOLITION
Article 1 In this Finance Minister Regulation referred to: 1. The Excise Act is Law Number 11
The 1995 Excise Act as amended by Act Number 39 Of 2007.
2. Affirmation is an act by Customs and Excise Officials to: a. Delays in spending, loading, or transporting
against excise and/or other items related to the excise goods; and/or
b. Preventing departure from the transport. 3. The sealing is an act performed by the Official
Customs and Excise to lock, seal, and/or paste the safety mark.
4. The carrier is the person, the power, or the one responsible for the operation of the transport transporting the goods and/or persons.
5. An Excise Audit is a series of financial report examination activities, books, records and documents that are the basic evidence of bookkeeping, and other documents related to business activities, including electronic data, and letters
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relating to the activities in the field of excise and/or supply of goods in order for execution of the excise in excise field.
6. The Director General is Director General of Customs and Excise. 7. Customs officials are the employees of the Directorate General
Customs and Excise appointed in a particular position to carry out certain tasks under the Excise Act.
8. The Office is the Office of the Directorate General of Customs and Excise. 9. The Chief Office is the head of the Office of the Directorate General
Customs and Excise. Article 2
(1) The Customs and Excise Officials are authorized to perform an action in the field of excise that includes the action: a. termination; b. examination; c. Affirmation; d. Sealing; and e. Does not service or order any of the tags
other than the following excise. (2) The (2) Act of Conduct as specified in paragraph (1)
CHAPTER II OF THE OPPRESSOR WARRANTS
Section 3 (1) The Customs and Excise Officials who perform the action in
the field of excise must be based on an oppressive warrant of the Director General, The head of the Office or the official handling the oversight.
(2) The form of an oppressive warrant referred to in paragraph (1) is made in accordance with the example of the format as specified in Appendix I of this Financial Minister Regulation.
Article 4 An oppressive warrant as referred to in Article 3 is not required in terms of Customs and Excise Officials:
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a. Conduct a continuous pursuit of people or transport, and/or an exemplary transport means of violation of the law in the excise field;
b. perform regular or regular supervision, against the plant, storage, and/or elsewhere, in which there is an excise goods;
c. conducting Excise Audit except the Excise Audit conducted to investigate the alleged follow-up. criminal excise; or
d. There is a concern that the perpetrator of the breach will escape or remove the evidence, in the conduct of the action against: 1. the person or the transport, and/or the transport means
including the excise goods which he carries; or 2. factory, storage, and/or other places that
in it are excise goods, which are based on information and/or facts found, suspected of violating the laws of the excise.
CHAPTER III OF TERMINATION
Article 5 (1) Customs and Customs officials are authorized to stop
the transport means as well as excise goods and/or other goods related to the excise goods located on the transport means.
(2) The termination is as referred to in paragraph (1) is performed selectively based on the information of the alleged violation of law in the excise field.
(3) The carrier ' s Sarana carrier as referred to a paragraph (1) includes: a. the tool used to transport the hit items
excise and/or other goods related to excise goods on land, in water, or in the air; and
b. Private people who carry excise duty and/or other goods related to the excise goods without the use of the transport.
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(4) The termination of the transport means by Customs and Excise Officials is performed by means of signaling to the Transport.
(5) Icondition as referred to in verse (4) is hand gesture, cue The sound, the light signal, the radio and so on are commonly used as a gesture to stop the transport.
(6) In conducting the termination, the Customs and Excise Officials must show an oppressive warrant as referred to in the Section 3, to the transported person or private person
(7) At the command or the request from the Customs and Excise Officer pursuant to its authority as referred to in paragraph (1), the mandatory transport: a. stop the transport means or activities
transport it; and b. show the excise documents and/or documents
excise excise required according to the Excise Act.
Article 6 The termination as referred to in Article 5 is immediately resumed with an inspection by the Customs and Excise Officials.
CHAPTER IV EXAMINATION the First Section
Examination of Factory, Storage Place, or Other Place and Building
Article 7 (1) Customs and Customs officials are authorized to inspect
against: a. factory, storage or other place that
is used for storing excise goods and/or other goods related to the excise goods, which have not been paid off or obtained the exemption of excise;
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b. buildings or other places that directly or indirectly relate to a factory, storage place, or other place as referred to in the letter a;
c. excise goods and/or other goods related to the goods The excise is in the places like the letters div>
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if there is no breach of the law in the excise field.
(2) In the case of the offence it is suspected to be a felony other than a criminal offence in the field of excise, completion The affirmation was done by handing over the results of the examination to investigators in accordance with the laws.
Article 18 (1) Enforcer as referred to in Article 17
expires in the longest term of 30 (thirty) days: a. Since the expiration date of the Cloud Service, Client may use the IBM Cloud Service to provide Client with access to the Cloud Service, and Client may use the Cloud Service to provide the following services: from the date of the Enforcement until the handover of the results of the examination to the civil servants of the Directorate General of Customs and Excise if the alleged violation is alleged to be a felony in the excise field;
c. since the date of the Enforcement up to the submission of the results of the examination to an investigator in accordance with the laws, if the alleged violation is alleged to be a criminal offence other than a felony in the excise field; or
d. From the date of the release and return of the carrier as contemplation in Section 5 (3) the letter a, excise goods, and/or other goods related to the owner if not. the presence of a violation in the excise field.
(2) In terms of required for the benefit of the examination, the Enforcer as referred to in paragraph (1), may be extended at most 30 (thirty) days and may be extended back to the term At least thirty (thirty) days.
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(3) The extension as referred to in paragraph (2) must be written in writing from the official issuing an oppressor warrant as referred to in Section 3 to the party. (4) If since the publication of the invoice is referred to in paragraph (1) the letter a, in question, it does not pay the excise deficiency and/or the administrative sanction is a fine, against: a. Excise goods are sealed and/or stored below
supervision of the Directorate General of Customs and Excise to the concerned paid the excise deficiency and/or sanction of the administration in fines as well as the interest of paying interest arising; and/or
b. the means of the carrier as referred to in Article 16 of the paragraph (2) of the letter a and/or any other goods associated with the excise goods may be returned to the concerned.
CHAPTER VI SEALING
Article 19 (1) Customs and Customs Officials Authorized Redeployment
on: a. part of the plant or storage area; b. Elsewhere in which there are items of kene
excise and/or other goods related to the excise goods;
c. section of the business of an importer of excise goods, place of storage, and/or retail sales place;
d. The carrier is referred to as Section 5 (3) of the letter in which there are excise items and/or other items related to the excise goods;
e. excise goods and/or other goods related to the excise goods; and/or
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f. buildings or spaces to store financial statements, books, records, and documents that are evidence of bookkeeping and letters relating to business activities, including electronic data storage, excise or softening. Other excise, goods, and/or items may provide clues about the state of the business activities and/or other places that are considered important.
(2) The sealing as referred to in paragraph (1) is performed if: a. based on the results of the check on the item (s)
excise, and/or other goods related to the excise goods, found a violation of the law in the excise field;
b. Based on the results of the search for the carrier, there is a breach of the law in the excise field;
c. based on the results of the examination of the plant, the storage site, the site of the decoding, the venue retail sales, or other places, are found to be in violation of the laws in the excise field;
d. based on the results of checks on excise goods and/or other goods related to the excise goods located in the places as referred to in the letter b and c, are found in violation of laws in the excise field;
e. is required in order to guarantee financial statements, books, records, and documents that are evidence of bookkeeping, and other documents related to business activities, including electronic data and letters relating to activities in the excise field, and items that are important to not be removed, unchanged, or not to move anywhere/room until the examination can be continued and/or done
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other actions under the law in the excise field;
f. is not possible to continuously perform surveillance of surveillance objects by Customs and Excise Officials;
g. It is necessary for the supervision and security of the state's financial rights to excise goods which have not been paid off, which are yet to be collected, and/or who are granted excise waives; or
h. the presence of an alleged violation of the law in the excise field.
(3) In conducting the Sealing, Customs Officer and Excise
must indicate an oppressive warrant as referred to in Article 3, to the party
(4) Of the Sealing of the Customs and Excise Officials in accordance with as referred to in paragraph (1), Customs and Customs Officials made the news of the sealing event signed by the Acting Customs Officer. and Excise and entrepreneur, transporting, or party that controls the building, the means of Transport, excise goods or other goods related to the excise goods, at the time of the Sealing.
(5) The news of the sealing event as referred to in verse (4) is at least a number of: a. number and type of key, seal, or safety mark; b. a key sealing time, a seal, or a safety mark; c. the number and object of the Sealing; d. The reason for the sealing, seal, or safety mark;
and e. name, NIP, and the signature of the Customs Officer and Excise Authorization
who perform the lock-lock, seal, or safety mark.
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Section 20 (1) Key, seal, or safety mark installed
may not be opened, released, tampered, or done to such actions so that the key, seal, or safety sign does not function As it should, without the permission of the Customs and Excise Officer.
(2) Over the building, part of the building, or any other place that is sealed, should not be entered, perform activities in it, or move any of the items in it.
(3) Any actions as referred to in paragraph (2) may be expressed as an act destructers.
(4) The Businessman, Transporting, or party that controls the building, the means of transport, excise goods or other goods related to the excise goods which are sealed as referred to in Article 19 of the paragraph (1) are responsible. answer to the key integrity, seal, or safety mark up to the end of the Sealing.
Article 21 (1) The sealing ends if the key, seal, or sign
the installed safety is either opened or removed by the Customs and Excise Officer, in terms of: a. The affirmation has expired; b. The resultsolation of the excise and/or administrative sanction in the case of a violation resulting in an excise deficiency and/or administrative sanction of a fine;
b. submitted the results of the examination to the civil servants of the Directorate General of Customs and Excise if the alleged violation was alleged to be a felony in the excise field; or
c. Release and return the means of transport, goods The excise, and/or other goods related to the owner's excise goods,