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Minister of Finance Regulation Number: 17 of 2024

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

NUMBER 17 OF 2024 CONCERNING PROCEDURES


FOR


THE SETTLEMENT OF EXCISEABLE GOODS AND OTHER GOODS CONFIDENTIAL TO THE STATE, THAT ARE CONTROLLED BY THE STATE, AND THAT BELONG TO THE STATE


BY THE GRACE OF GOD ALMIGHTY


MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,


Considering:


  1. that provisions regarding procedures for settlement of excisable goods and other goods confiscated for the state, controlled by the state, and which belong to the state have been regulated in Minister of Finance Regulation Number 39/PMK.04/2014 concerning Procedures for Settlement of Excisable Goods and Goods. Other Goods Confiscated for the State or Controlled by the State; 

  2. that in order to further optimize state revenues, provide legal certainty, and perfect the provisions in the administration and settlement of excisable goods and other goods confiscated for the state, controlled by the state, and which belong to the state, Regulation of the Minister of Finance Number 39/PMK.04/2014 concerning Procedures for Settlement of Excisable Goods and Other Goods Confiscated for the State or Controlled by the State, need to be replaced; 

  3. that based on the considerations as intended in letters a and b, and to implement the provisions of Article 62 paragraph (3) and Article 66 paragraph (3) of Law Number 11 of 1995 concerning Excise as amended by Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Excise and Article 14 of Government Regulation Number 54 of 2023 concerning Termination of Criminal Investigations in the Excise Sector for the Purposes of State Revenue, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for Settlement of Excisable Goods and Other Goods Confiscated for the State, that which is Controlled by the State, and that which Belongs to the State;

Remember :


  1. Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;

  2. Law Number 10 of 1995 concerning Customs (State Gazette of the Republic of Indonesia of 1995 Number 75, Supplement to State Gazette of the Republic of Indonesia Number 3612) as amended by Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs (State Gazette of the Republic of Indonesia of 2006 Number 93, Supplement to the State Gazette of the Republic of Indonesia Number 4661); 

  3. Law Number 11 of 1995 concerning Excise (State Gazette of the Republic of Indonesia of 1995 Number 76, Supplement to State Gazette of the Republic of Indonesia Number 3613) as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations (State Gazette of the Republic of Indonesia Year 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736); 

  4. Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to State Gazette of the Republic of Indonesia Number 4916); 

  5. Government Regulation Number 54 of 2023 concerning Termination of Criminal Investigations in the Excise Sector for the Purpose of State Revenue (State Gazette of the Republic of Indonesia of 2023 Number 150, Supplement to State Gazette of the Republic of Indonesia Number 6902); 

  6. Presidential Regulation Number 57 of 2020 concerning the Ministry of Finance (State Gazette of the Republic of Indonesia of 2020 Number 98);

  7. Regulation of the Minister of Finance Number 118/PMK.01/2021 concerning the Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2021 Number 1031) as amended several times, most recently by Regulation of the Minister of Finance Number 135 of 2023 concerning the Second Amendment to Regulation of the Minister of Finance Number 118/PMK.01/2021 concerning the Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2023 Number 977);


DECIDE:


To stipulate:


REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURES FOR THE SETTLEMENT OF EXCISEABLE GOODS AND OTHER GOODS THAT ARE CONFIDENTIAL TO THE STATE, THAT ARE CONTROLLED BY THE STATE, AND THAT ARE OWNED BY THE STATE.


 



CHAPTER IGENERAL PROVISIONSarticle 1


In this Ministerial Regulation, what is meant by:


  1. Customs Law is Law Number 10 of 1995 concerning Customs as amended by Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs. 

  2. The Excise Law is Law Number 11 of 1995 concerning Excise as has been amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations.

  3. Other Goods are goods other than excisable goods that are involved in criminal acts in the excise sector that occur, such as means of transportation, communication equipment, media or storage, documents, letters and other objects involved in criminal acts in the excise sector. 

  4. Customs Storage Place is a building and/or field or other similar place, which is provided by the government at the customs office, which is under the management of the Directorate General of Customs and Excise to store goods which are declared not to be controlled, goods which are controlled by the state, and goods which become state property based on the Customs Law. 

  5. An Unknown Violator is an unknown person who violates the provisions of excise laws and regulations, both administrative provisions and criminal provisions. 

  6. Destruction is an activity to eliminate the initial form and/or essential nature of excisable goods and/or other goods. 

  7. An investigation is a series of investigator's actions to search for and collect evidence which will shed light on the criminal act that occurred and in order to find the suspect. 

  8. The Directorate General of Customs and Excise, hereinafter abbreviated as DJBC, is an echelon I work unit under the Ministry of Finance which has the task of carrying out the formulation and implementation of policies in the fields of supervision, law enforcement, service and facilitation, as well as optimizing state revenues in the field of customs and excise in accordance with the provisions of the legislation. 

  9. The Directorate General of State Assets, hereinafter abbreviated as DJKN, is an echelon I work unit under the Ministry of Finance which has the task of carrying out the formulation and implementation of policies in the field of state assets, appraisal and auctions in accordance with the provisions of statutory regulations. 

  10. The Minister is the minister who carries out government affairs in the field of state finance. 

  11. The Director General of Customs and Excise is the Director General within the Ministry of Finance who has the authority, duties and functions in the field of customs and excise. 

  12. The Director General of State Assets is the Director General within the Ministry of Finance who has the authority, duties and functions in the field of managing state assets.

  13. Director is a Director within DJBC who carries out investigative duties and functions in the field of customs and excise. 

  14. Customs and Excise Officials are DJBC employees who are appointed in certain positions to carry out certain tasks based on the Excise Law. 

  15. DJBC Regional Office is a Regional Office or Special Regional Office within DJBC.

  16. Customs and Excise Offices are DJBC Regional Offices, Customs and Excise Main Service Offices, or Customs and Excise Supervision and Service Offices within DJBC.


CHAPTER IIITEMS FIRED FOR THE STATESection 2


(1)

Excisable goods involved in excise crimes are confiscated to the state.

(2)

Other goods involved in criminal acts in the excise sector can be confiscated to the state.

(3)

The confiscation of excisable goods as intended in paragraph (1) and other goods as intended in paragraph (2) is carried out after obtaining a court decision which has permanent legal force.

(4)

Settlement of excisable goods and other goods confiscated for the state is carried out in accordance with the provisions of laws and regulations governing the management of confiscated state goods.



CHAPTER IIIGOODS CONTROLLED BY THE STATEArticle 3


(1)

Goods controlled by the state consist of: 


a.

excisable goods and Other Goods originating from Unknown Violators; And

b.

excisable goods for which the excise obligation has not been settled, the owner of which is unknown.

(2)

Goods controlled by the state as intended in paragraph (1) are stored in Customs Storage Places or other storage places under the supervision of DJBC. 

(3)

The Director or head of the Customs and Excise Office in accordance with the authority to determine goods controlled by the state as intended in paragraph (1) by issuing a decision regarding the determination as goods controlled by the state.

(4)

The issuance of the decision as intended in paragraph (3) is carried out prior to research activities.

(5)

Research activities as intended in paragraph (4) are carried out in accordance with the provisions of the laws and regulations governing research into suspected violations in the excise sector.

(6)

Determination as goods controlled by the state as intended in paragraph (3) is carried out no later than 3 (three) working days after the publication of the research results sheet on suspected violations in the excise sector.

(7)

The Director or head of the Customs and Excise Office conveys the decision as intended in paragraph (3) regarding goods controlled by the state as intended in paragraph (1) letter a to the person from whom the goods are being held within a period of no later than 3 (three) working days from the date of issuance of the decision regarding determination as goods controlled by the state.

(8)

The director or head of the Customs Office records state-controlled goods in the state-controlled goods book.

(9)

The decision regarding the designation as state-controlled goods as intended in paragraph (3) is made in accordance with the sample format as stated in Attachment letter A which is an inseparable part of this Ministerial Regulation.



Article 4


(1)

The Director or head of the Customs Office announces:


a.

decision as intended in Article 3 paragraph (3) on goods controlled by the state as intended in Article 3 paragraph (1) letter b; And

b.

information regarding the obligations for owners of excisable goods as intended in Article 3 paragraph (1) letter b, to complete their obligations within a period of 30 (thirty) days from the date they are designated as goods controlled by the state, 

through mass media, electronic media, and/or notice boards at the DJBC head office or the relevant Customs Office.

(2)

The announcement as intended in paragraph (1) is made no later than 3 (three) working days from the time the excisable goods are determined to be goods controlled by the state.



CHAPTER IVGOODS THAT BELONG TO THE STATEArticle 5


(1)

Goods belonging to the state consist of:


a.

excisable goods and other goods originating from unknown infringers as intended in Article 3 paragraph (1) letter a and the infringers remain unknown within a period of 14 (fourteen) days after being designated as goods controlled by the state;

b.

excisable goods originating from an unknown owner as intended in Article 3 paragraph (1) letter b whose obligations are not completed within 30 (thirty) days from being designated as goods controlled by the state;

c.

excisable goods related to the decision to resolve criminal acts in the excise sector for which no investigation was carried out as intended in the provisions of the laws and regulations governing the harmonization of tax regulations;

d.

Other items related to decisions on resolving criminal acts in the excise sector which are not carried out by investigations as intended in the provisions of the laws and regulations governing the harmonization of tax regulations with the following provisions: 

1.

it can be proven that the Other Goods belong to the infringer; And

2.

prevention has been carried out by Customs and Excise Officials;

e.

excisable goods related to criminal acts in the excise sector for which investigations have been terminated for the benefit of state revenues as intended in the provisions of the laws and regulations governing the harmonization of tax regulations; And

f.

Other goods related to criminal acts in the excise sector for which investigations have been terminated for the benefit of state revenues as intended in the provisions of the laws and regulations governing the harmonization of tax regulations with the following provisions:


1.

it can be proven that the other goods belong to the suspect; And

2.

investigators have confiscated it.

(2)

Goods that belong to the state as intended in paragraph (1) are stored in Customs Storage Places or other storage places under the supervision of DJBC.

(3)

The Director or head of the Customs and Excise Office in accordance with the authority to determine goods that belong to the state as intended in paragraph (1) by issuing a decision regarding the determination of goods that become state property.

(4)

The director or head of the Customs Office records goods that belong to the state in the state property book.

(5)

The determination of goods that become state property as intended in paragraph (3) is carried out with the following provisions:


a.

decisions regarding the determination of goods belonging to the state as intended in paragraph (1) letters a and b are made in accordance with the sample format as set out in Attachment letter B which is an inseparable part of this Ministerial Regulation;

b.

The determination of goods belonging to the state as intended in paragraph (1) letters c and d is carried out in accordance with the provisions of laws and regulations regarding research into suspected violations in the excise sector;

c.

the decision regarding the determination of goods belonging to the state as intended in paragraph (1) letters e and f is made no later than 5 (five) working days from the time the decision to terminate the investigation into criminal acts in the excise sector for the purposes of state revenue is received; And

d.

decisions regarding the determination of goods belonging to the state as intended in paragraph (1) letters e and f are made in accordance with the sample format as set out in Attachment letter C which is an inseparable part of this Ministerial Regulation.

(6)

The Director or head of the Customs and Excise Office shall convey the decision regarding the determination of goods as state property as intended in paragraph (1) letters a and b to the owner of the goods or from whom the goods are being held.

(7)

The Director or head of the Customs and Excise Office shall convey the decision regarding the determination of goods belonging to the state as intended in paragraph (1) letters e and f to the suspect.

(8)

The Director or head of the Customs and Excise Office shall submit a decision regarding the determination of goods belonging to the state as intended in paragraph (6) and paragraph (7) within a maximum period of 3 (three) working days from the date of issuance of the decision regarding the determination of goods belonging to the state.



Article 6


(1)

The Director or head of the Customs Office makes an estimate of the value of goods belonging to the state as intended in Article 5 paragraph (1) based on excise documents, market prices, or other sources of price information.

(2)

Making an estimate of the value of goods belonging to the state as intended in paragraph (1) may involve a government appraiser or public appraiser based on a request or appointment by the Director or head of the Customs Office.



Article 7


(1)

The Director or head of the Customs and Excise Office submits a proposal for the allocation of goods belonging to the state as intended in Article 5 paragraph (1) to the Director General of State Assets or an appointed official.

(2)

Submission of proposals for allocation as intended in paragraph (1) is carried out in accordance with the provisions of laws and regulations governing the management of state-owned goods originating from ex-customs and excise assets.



Article 8


The allocation of goods belonging to the state as intended in Article 5 paragraph (1) is determined by the Director General of State Assets or an appointed official in accordance with the provisions of laws and regulations governing the management of state property originating from ex-customs and excise assets.




Article 9


(1)

The Director or head of the Customs Office shall settle goods that belong to the state in accordance with the approval letter for the allocation of goods that belong to the state issued by the Director General of State Assets or an appointed official.

(2)

In the context of settlement of goods belonging to the state as intended in paragraph (1), Customs and Excise Officials:

a.

make minutes; And

b.

updating data in the state property book.



Article 10


Procedures for auctions, destruction, grants, determination of use status, and disposal of goods belonging to the state as intended in Article 5 paragraph (1), are carried out in accordance with the provisions of the laws and regulations governing auctions and the provisions of the laws and regulations governing auctions. management of state-owned goods originating from ex-customs and excise assets.




CHAPTER VADMINISTRATION OF GOODS CONTROLLED BY THE STATE AND GOODS THAT ARE OWNED BY THE STATEArticle 11


(1)

Submission of reports on recording and administrative completion of goods controlled by the state is carried out with the following provisions: 


a.

the head of the Customs and Excise Supervision and Services Office submits a report to:

1.

Director General of Customs and Excise; And 

2.

head of DJBC Regional Office; And 

b.

The Director, head of the DJBC Regional Office and head of the Customs and Excise Main Service Office submit reports to the Director General of Customs and Excise.

(2)

Submission of the report as intended in paragraph (1) is carried out with the following provisions:

a.

reports for the period 1 January to 30 June are submitted no later than 15 July of the year concerned; And

b.

reports for the period January 1 to December 31 are submitted no later than January 15 of the following year.

(3)

Administration of goods belonging to the state as intended in Article 5 paragraph (1) is carried out in accordance with the provisions of laws and regulations governing the management of state-owned goods originating from ex-customs and excise assets.



Article 12


(1)

The Director General of Customs and Excise uses the data contained in the report on state-controlled goods and state-owned goods as intended in Article 11 to:


a.

monitor and evaluate the management of state-controlled goods and state-owned goods; And

b.

present and/or disclose goods belonging to the state in DJBC's financial reports.

(2)

Monitoring and evaluation as intended in paragraph (1) letter a is carried out by the Director.



CHAPTER VICLOSING PROVISIONSArticle 13


When this Ministerial Regulation comes into force, Minister of Finance Regulation Number39/PMK.04/2014concerning Procedures for Settlement of Excisable Goods and Other Goods Confiscated for the State or Controlled by the State (State Gazette of the Republic of Indonesia of 2014 Number 236), revoked and declared invalid.




Article 14


This Ministerial Regulation comes into force after 14 (fourteen) days from the date of promulgation.



So that everyone is aware, this Ministerial Regulation is ordered to be promulgated by placing it in the State Gazette of the Republic of Indonesia.






Stipulated in JakartaOn March 25 2024MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,SRI MULYANI INDRAWATI



Promulgated in Jakarta


on


DIRECTOR GENERAL


OF LEGISLATION AND REGULATIONS


MINISTRY OF LAW AND HUMAN RIGHTS OF


THE REPUBLIC OF INDONESIA,




ASEP N. MULYANA





STATE NEWS OF THE REPUBLIC OF INDONESIA YEAR 2024 NUMBER

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