07 Jun

On 2 January 2011, Minister of Finance of Republic of Indonesia (“Minister of Finance“) has issue Ministry of Finance Regulation No. 217/PMK.04/2010 on Customs Objections (“Regulation“) has been issued to improve public services and to ensure legal certainty for all stakeholders in relation to customs and excise objections. This Regulation repeals and replaces Ministry of Finance Regulation No. 146/PMK.04/2007 on Customs Procedures for Filing Objections.

This Regulation was issued as the implementation of Article 93 paragraph (6), Article 93A Paragraph (8), and Article 94 paragraph (6), Law No. 10 of 1995 on Customs and Excise as amended by Law No. 17 of 2006.

Under Article 2 paragraph (1), a person or a legal entity may file a written objection, to the Directorate General of Customs and Excise, regarding an assessment by Customs and Excise Officials on:

  1. Tariffs and/or customs value for calculating import duty that has resulted in a lack of payment;
  2. other tariffs and/or customs value for calculating import duty; or
  3. imposition of administrative sanctions in the form of fines.

The objection shall be completed with following document (Article 3 Regulation):

  1. copy of evidences collateral in the sum amount of the lack of payment; (the collateral shall not be made in the event (i) import goods located in the custom area, (ii) the customs and excise officer has not issued letter of approval for issuance of goods (Surat Persetujuan Pengeluaran Barang), and (iii) the lack of payment has been paid or (iv) customs and excise the decision letter has not occurrence the lack of payment.
  2. copy of customs and excise officer decision letter;
  3. objection application may completed by other documents that confirm there is no lack of payment.
  4. Also refer to Appendix II this regulation;
  5. In the event the applicant is not obligated to pay the collateral the applicant should complete the application with statement letter that describe (i) the goods is still in the custom area, (ii) the goods is the related with the objection has been submitted by the applicant; (iii) the hoarding fee shall be imposed by the applicant. (form of statement letter, please refer to Appendix III of Regulation).

Custom and excise objection shall to be filed by the applicant within 60 (sixty) days from the issuance of an assessment, and the Director General shall issued decision in the period of 60 (sixty) days from the complete objection application receipted. In accordance with Article 6 Paragraph (1). If the objection is not resolved within the 60 day period, the objection is considered to be approved pursuant to Article 7 Paragraph (1).

In the period of 40 (forty) days or the Director General has not rendering its decision, the applicant is allow to submit new evidences. The Director General is entitled to request a explanation, additional evidences from the applicant (using written letter – appendix IV Regulation). This request shall be complete by the applicant in the period 10 (ten) days since the delivery dated. This decision is made by the Director General in the form of Director General Decision.

The decision shall deliver to the Applicant one day after the decision has been made by the Director General. 70 (seventy) days after the submission dated, the applicant has not receipt the decision, the applicant may deliver letter to Directorate General questioning about the decision.


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