Customs office allowed to impose sanctions<\/p>\n
JAKARTA (JP): The government has issued new rulings,
\nempowering the Directorate General of Customs and Excise to
\nimpose administrative sanctions on violators to uphold the
\ncustoms and excise laws.<\/p>\n
\"The imposition of administrative sanctions is the consequence
\nof the self-assessment principle in the customs and excise laws,\"
\nthe Ministry of Finance said in a statement.<\/p>\n
Government Regulation No. 22\/1996 covers customs sanctions and
\nNo. 24\/1996 excise sanctions.<\/p>\n
Under the new ruling on customs, the director general can
\nimpose a fine on importers who give false account of the type and
\nquantity of imported goods in order to defraud the government of
\nfull import duties.<\/p>\n
The fine imposed on violating importers range from 100 percent
\nof the actual level of import duties to 500 percent, depending on
\nthe percentage of unpaid duties.<\/p>\n
If the amount of the unpaid duty is 25 percent or less of the
\nactual duty, the fine is 100 percent of the unpaid duty; for
\nevery subsequent 25 percent bracket, another 100 percent is added
\nto the fine, with a fine of 400 percent for those defrauding the
\ntax man of between 75 and 100 percent of the duty payable.
\nThe maximum fine of 500 percent is imposed on importers who do
\nnot pay any duty at all.<\/p>\n
The director general of customs and excise can impose fines,
\nranging from Rp 5 million (US$2,140) to Rp 50 million, on freight
\nforwarders failing to bring imported goods to the designated
\ndestination or unloading goods at places not mentioned in the
\ndocuments.<\/p>\n
Such fines are affected by the number of violations a freight
\nforwarder has committed in the past six months.<\/p>\n
If a freight forwarder has committed only one violation in the
\npast six months, it will be fined at least Rp 5 million. If it
\nhas committed two violations, it will be fined Rp 10 million for
\nits latest violation.<\/p>\n
If the forwarder has committed three to four violations in the
\npast six months, it will be fined five times the minimum fine, or
\nRp 25 million, for its latest violation. If it has committed five
\nto six violations, it will be fined seven times the minimum fine
\nor Rp 35 million. If it has committed more than six violations,
\nit will be hit with the maximum fine of Rp 50 million for the
\nlast violation.<\/p>\n
The ruling on customs administrative sanctions has been
\neffective since April 2. However, the customs law's chapter 17 on
\nthe transition period stipulates that all customs matters not yet
\ngoverned by new regulations under the new law will be subject to
\nexisting regulations until April 1 of next year.<\/p>\n
Excise<\/p>\n
Under the ruling on excise administrative sanctions, the
\ndirector general of customs and excise can impose fines on those
\nwho commit violations related to goods subject to excise, such as
\nfalsifying excise tapes, storing goods subject to excise with
\nfalse details on the documents, or transporting goods without the
\nnecessary documents.<\/p>\n
The fines to be imposed range from double to ten times the
\nexcise value, depending on the number of violations committed in
\nthe preceding five years.<\/p>\n
The director general can also impose fine of up to Rp 100
\nmillion -- depending on the number of violations committed in the
\npast five years -- on those who produce goods subject to excise,
\nrun warehousing or retailing businesses catering for goods
\nsubject to excise or importing such goods without licenses,<\/p>\n
The director general can also impose fines, ranging from Rp
\n500,000 to Rp 5 million -- depending on the number of violations
\ncommitted in the past five years -- on those who transport goods
\nsubject to excise without documents or goods with unpaid excise.<\/p>\n
The ruling on excise came into effect on April 2. Unlike the
\ncustoms law, it has no article governing the transition period.<\/p>\n
To implement the customs and excise laws, the government has
\nso far issued five government regulations -- two on customs and
\nthree on excise, and 17 finance minister decrees -- five on
\ncustoms and 12 on excises. (rid)<\/p>",
"url": "https:\/\/jawawa.id\/newsitem\/customs-office-allowed-to-impose-sanctions-1447893297",
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"sponsor": "Okusi Associates",
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