2014, No. 1921 6

The customs and excise officials are concerned.

Article 8

(1) In case of emergency due to fire, flood, or other natural disasters, unpaid excise goods are in place. in a Factory or a Storage Site may be issued or transferred to the Factory, Storage, or other premises without the protection of the Excise Document.

(2) Spend or transfer of the excise goods as referred to in paragraph (1) be notified in writing to the Chief of the Office that oversees the Factory or its Slowest storage 6 (six) business days after the start day of the expenditure or transfer of such excise goods.

Article 9

(1) The transport of the excise goods which has not been paid off, either under the circumstances has been packaged in packs for retail sales and in bulk or packaged in packs not for retail sales, are required to be protected with the Excise Document.

(2) The transport of excise goods as referred to by paragraph (1) includes:

A. The transport of the plant or the storage place to the Factory or any other storage facility with the facility is not in charge of the excise;

b. transport of excise goods from the Pabean Region, the Temporary Stayer, or the Binding Site to the Factory or the Storage Site with the facility not levied by the excise;

c. Storage with the purpose of being exported with the facility is not tax-levied;

d. the transport of tobacco output from the manufacturing premises outside the Factory into the Factory and vice versa;

e. transport of excise goods from the Factory or the Storage Site to the Penimpile Site with the excise release facility;

f. excise of excise goods from the Pabean Region, Temporary stockpile, or Penimpile Place to the Binary Site with the excise relief facility;

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g. Alcohol transport is used for use as raw materials or helper materials in the making of late-result goods which are not excise goods with the excise relief facility;

h. Alcohol/alcohol transport from the Pabean Region, the Temporary Stayer or the Binary Place to be used as a raw material or helper material in the making of the final result which is not an excise item with the facility. excise release;

i. The transport of ethyl alcohol that has been tampered with so it is not good to drink from the Factory with the excise liberation facility;

j. transport of excise goods from the Factory or the Storage Site with the excise exemption facility for:

1. the purpose of research and development of science;

2. The needs of a foreign country representative and his officials served in Indonesia based on the reciprocity of lead;

3. The needs of foreign experts who are in charge of international bodies or organizations in Indonesia;

4. social objectives; and

5. Consumed by the passengers and crew of the transport leaving directly outside the Pabean Region.

k. transport of excise goods from the Pabean Region or Temporary Stab Place, with the excise exemption facility for:

1. the purpose of research and development of science; and

2. social objectives.

l. Freight transport of excise goods from a duty-free shop with the excise exemption facility for:

1. The purpose of a foreign country representative and its officials served in Indonesia based on reciprocity principles; and

2. The needs of foreign experts who are in charge of international bodies or organizations in Indonesia.

m. The transport of the excise goods is a drink containing ethyl alcohol and/or tobacco products from the Customs Area or the temporary stockpile imported by importers on orders of transport or boga services. (catering) to be consumed by passengers and crew of means

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2014, No. 1921 8

The carrier that departed directly outside the Pabean Region with the excise exemption facility.

(3) Excluded from the obligations of the Excise Document as referred to in paragraph (1), i.e. against The transport of excise goods is:

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 is 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. a drink containing ethyl alcohol the result of a peragian or distillation made by the people of Indonesia in a simple way, solely for livelihood and not packaged for retail sales.

Article 10

(1) Transport of the goods The excise is either ethyl alcohol or a drink containing alcohol ethyl which is already paid off, and the transport of the excise goods that are paid off to be destroyed or reprocessed, are required to be protected with the Excise Document.

(2) The transport of excise goods as referred to in paragraph (1) includes:

a. The transport of excise goods is either ethyl alcohol from the Factory, the storage site, the Pabean Region, the Temporary Hoarding Site, or the Binary Place;

b. The transport of excise goods is a drink containing ethyl alcohol from the Factory, the temporary stockpile or the binding site of the heap;

c. transport of the free circulation of the free circulation to the Factory to be destroyed or processed. back;

d. Transportation of the goods from free circulation to other places outside the Factory to be destroyed in the wake of the excise return.

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Section 11

(1) The transport of taxable goods is paid off, from decoding to other places in the excise goods to the Factory or the Storage Site is notified by the Employer. Factory or Employers Storage to the Chief of the Office that oversees the Factory or Storage Place.

Section 6

(1) Any expenditure of the excise goods from the Factory or the Storage Site is notified by the Factory Employers. or Employers for the Office of the Office that oversees the Factory or the Place Storage.

(2) Expenses of import of imported origin from the Pabean Region, importers are required to attach notice of the income of excise goods from the Office that oversees the Factory, Storage Site, or importer.

(3) Excluded from the obligation to notify as referred to in paragraph (1) or attach the notice as referred to in paragraph (2), in the case of the excise goods which are paid off.

Article 7

(1) customs officials and excise can do direct surveillance of:

a. the income or expens stockpiling, Revenue, Spending, and Transportation of the Excise Goods, revoked and declared not in effect.

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2014, No. 192113

Article 17

The rules of this Minister come into effect after 60 (sixty) days from the date of the promultable.

For everyone to know it, ordered the invitation of this Minister's Regulation with the

on December 17, 2014

MINISTER OF FINANCE

REPUBLIC OF INDONESIA,

BAMBANG P.S. BRODJONEGORO

Promulruped in Jakarta

on December 17, 2014

MINISTER OF LAW AND HUMAN RIGHTS

REPUBLIC INDONESIA,

YASONNA H. LAOLY

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2014, No. 192115

TATA WAY CHARGING OF EXCISE GOODS INVENTORY

AS RAW MATERIALS OR PRODUCTION HELP

OTHER EXCISE ITEMS

Number (1): Filled with the Company Name.

Number (2) : Filled with the Excise Goods Employers Number.

Number (3): Filled with the Company Address.

Number (4): Conloaded with the taxpayer's principal number.

Number (5): Filled with the type of Excise Goods used as a material I'm a helper.

Number (6): Filled with page number.

Number (7): Conloaded with a number.

Number (8): Filled with date of activity.

Number (9): Filled with a description of activities, e.g. income or expenses.

Number (10): Filled with file numbers of income or expenses.

Number (11): Filled with date of income or expense document.

Number (12): Conloaded with units, e.g. in liters.

Number (13): Conloaded with the amount of income to storage.

Number (14): Conloaded with the amount of expenditure to production.

Number (15): Filled with balance (initial balance plus income minus expense).

Number (16): Filled with the type of items so that is the Excise Goods.

Number (17): Filled with actual number of production results.

Number (18): Filled with the amount of items so generated based on conversion (results Multiplies in column 8 raw materials with conversion.

Number (19): Concurrent by a difference between the number of conversions and actual amounts.

REPUBLIC FINANCE MINISTER

INDONESIA,

MUHAMAD CHATIB BASRI Local Disk D/RPMK/RPMK Hokum BKC final Rokum LD April 21, 2014

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LAYOUT OF THE FILLING

TRANSPORT REPORT EA/MMEA

ALREADY PAID OFF AT THE FREE CIRCULATION

Number (1): Conloaded with the name of the company.

Number (2): Conloaded with Pokok Number Excise Goods entrepreneur

Number (3): Conloaded with a company address.

Number (4): Conloaded with the taxpayer's principal number.

Number (5): Filled with the months of use of the Excise Goods.

Number (6): Conloaded with sequence number.

Number (7): Dicontents with the number of transport protection documents (CK-6).

Number (8): Conloaded with the date of the transport protection document (CK-6).

Number (9): Conloaded with the type of loaded Excise Goods.

Number (10): Filled with the amount of the Excise Goods transported.

Number (11): Conloaded with the loaded Excise Goods unit.

Number (12): Conloaded with the assigned retail/retail/retail location name.

Number (13): Filled with the Retailer's Retailer Id/Retail Sales Retailer site.

Number (14) : Populated with the assigned retail/retail/retail location address.

Number (15): Filled with city/county where report creation.

Number (16): Conloaded with the report creation date.

Number (17): Conloaded with signature and full name of the leadership.

REPUBLIC FINANCE MINISTER

INDONESIA,

MUHAMAD CHATIB BASRI Local Disk D/RPMK/RPMK Penimpile BKC final Rokum LD 21 April 2014

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2014, No. 192119

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TATA CHARGING WAY

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NOTICE OF THE MUTATION OF EXCISE GOODS (CK-5)

Number (18): Conloaded with Office name.

Number (19): Conloaded with the Office code

Number (20): Conloaded with a page number.

Number (21): Diisi with the submission number of notification of the mutation of excise goods (CK-5).

Number (22): Conloaded with the filing date of the mutation of excise goods mutations (CK-5).

Number (23): Filled with the registration number of notification of excise goods mutations (CK-5).

Number (24): Diloaded with date of registration notification of excise goods (CK-5).

Number (25): Conloaded with the type number of the excise goods; number 1 for EA, number 2 for MMEA, number 3 for HT, or number 4 for others.

Number (26): Conloaded with the number of means of the softening; number 1 with payment, number 2 with Excise tape, or number 3 with other excise refills.

Number (27): Conloaded with the excise status number; number 1 if it has not been repaid or number 2 if it is repaid.

Number (28): Conloaded with type number notice; example: for notification of the excise goods not levied for export purposes is filled with number 2.1.

Number (29): Filled with the Subject Number of the obligatory/supplier Tax.

Number (30): Filled with the Number of Businessman of the Origin of the Goods/suppliers.

Number (31): Conloaded with name and address of place of origin/supplier.

Number (32): Conloaded with an Office name that oversees the origin/supplier.

Number (33): Conloaded with Office code that oversees the origin/supplier.

Number (34): Filled with invoice number/street mail.

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2014, No. 1921 22

Number (35): Dicontents of the invoice date/letter.

Number (36): Conloaded with a skep facility number (if any).

Number (37): Conloaded with schedule skep of the facility (if any).

Number (38): Filled with number means of transport; number 1 if by land, number 2 if by sea, or number 3.

Number (39): Conloaded with number and type of packaging.

Number (40): Conloaded with a number The identity of the destination/user (Number of Exemption User/Passport/Passport/Other) User (s).

Number (41): Filled with the Number of Businessman of Goods Possessing Excise destination/user (in the case where the destination/user has the inister are in effect, are resolved under the provisions set out in the Regulation of Finance Minister Number 235 /PMK.04/ 2009 on the Stockpiling, Revenue, Spending, and Transport of the Excise Goods.

BAB V

CLOSING

Article 15

Further provisions on the layout of the stockpiling, income, expenditure, and transport of excise goods are set up with the General Director's Regulation.

Article 16

At the time The rules of the Minister are in effect, the Regulation of the Minister of Finance Number 235 /PMK.04/ 2009 about theded with place, date, signature, and full name of the businessman.

REPUBLIC FINANCE MINISTER

INDONESIA,

MUHAMAD CHATIB BASRI Local Disk D/RPMK/RPMK BKC stockpile final Rokum LD April 21, 2014

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2014, No. 192127

TATA CHARGING WAY

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2014, No. 1921 28

PROTECTIVE TRANSPORT OF ETHYL ALCOHOL/BEVERAGE CONTAINS

ETHYL ALCOHOL WHICH IS ALREADY PAID OFF AT THE FREE CIRCULATION

Number (125): Diisi with Office name.

Number (126): Conloaded with code Office.

Number (127): Dicontents with the transport protection number (CK-6).

Number (128): Conloaded with a transport date of transport (CK-6).

Number (129): Conloaded with the number of excise on excise goods transported.

Number (130): Conloaded with place of origin/installer status; for number 1 fillers or for entrepreneurs the retail sales place is filled at number 2.

Number (131) : Filled with Tax Subject Number.

Number (132): Filled with the Excise Goods Entrepreneuring Number.

Number (133): Conloaded with name and address of place of origin/supplier.

Number (134): Conloaded with an Office name that oversees the origin/supplier.

Number (135): Conloaded with Office code that oversees the origin/supplier.

Number (136): Conloaded with invoice/mail number.

Number (137): Conloaded with invoice date/road.

Number (138): Conloaded with destination/user status; for number 1 fillers, for place employers The retail seller is filled with number 2, or for individuals filled with number 3.

Number (139): Conloaded with the identity number where the destination/user (can be the principal number of the employee of the excise goods, the principal number of Taxes, the passport number, the Tag Card number) Citizens, or others).

Number (140): Concurrent with the name and address of the destination/user.

Number (141): Filled with an Office name that oversees the destination/user.

Number (142): Conloaded with an Office code that oversees the destination/user place.

Number (143): Conloaded with type of transport tool.

Number (144): Conloaded with the polysylla/number voyage/number flight of the transport tool.

Number (145): Conloaded with the order number.

Number (146): Conloaded with details number, brand type and kolli number.

Number (147): Conloaded with a full-type description of the item.

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Number (148): Filled by number and unit of goods.

Number (149): Filled with the retail selling price in rupiah.

Number (150): Conloaded with any other necessary information.

Number (151): Conloaded with estimates of the transport arrived at the destination.

Number (152): Conloaded with place, date, signature, and full name of the origin/supplier home business.

REPUBLIC FINANCE MINISTER

INDONESIA,

MUHAMAD CHATIB BASRI Local Disk D/RPMK/RPMK Stockpiling BKC final Rokum 21 April 2014

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