[{"_1":2,"_104":-5,"_105":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","a95d9c25-9551-4a2f-ab44-4a4988bbb012","regulationData",{"_36":33,"_37":38,"_100":101,"_102":103},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":-5,"_74":-5,"_75":-5,"_76":-5,"_77":-5,"_78":79,"_80":23,"_81":82,"_83":84,"_85":86,"_87":-5,"_88":-5,"_89":-5,"_90":-5,"_91":-5,"_92":-5,"_93":-5,"_94":-5,"_95":-5,"_96":-5,"_97":-5,"_98":99},"title","Peraturan Direktur Jenderal Bea dan Cukai Nomor PER-29/BC/2019 tentang Pengembalian Cukai atas Pita Cukai yang Rusak atau Tidak Dipakai","short_title","Peraturan Direktur Jenderal Bea dan Cukai Nomor PER-29/BC/2019","number","PER-29/BC/2019","year","2019","published_date","2019-12-20","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","515aa4bd-640e-4f28-a3bd-d7b38d63e8a7","type",{"_54":60,"_55":63,"_64":65},"Peraturan Direktur Jenderal Bea dan Cukai","short_name","Peraturan DJBC","subjects",[68],{"_54":69,"_55":70,"_57":-5},"6eed5ed3-359c-4453-a0bd-cc3a5bab34a2","Kepabeanan & Perdagangan Internasional","tags",[],"location","place_of_enactment","theme","subject_matter","abstract","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Direktur Jenderal Bea dan Cukai Nomor PER-44/BC/2012 tentang Pengembalian Cukai atas Pita Cukai yang Rusak atau Tidak Dipakai.","scope_and_parties","policy_content","

Peraturan Direktur Jenderal Bea dan Cukai Nomor PER-29/BC/2019 ditetapkan untuk memberikan kepastian hukum, meningkatkan pengawasan dan pelayanan, serta menjamin tertib administrasi dalam proses pengembalian cukai atas pita cukai yang rusak atau tidak dipakai. Kebijakan ini merupakan pelaksanaan dari ketentuan Pasal 22 Peraturan Menteri Keuangan Nomor 113/PMK.04/2008.

Secara substansial, peraturan ini mengatur mekanisme pengembalian cukai bagi Pengusaha Pabrik atau Importir atas pita cukai yang belum dilekatkan pada barang kena cukai. Pita cukai yang dapat diajukan pengembaliannya adalah pita cukai yang dipesan dalam tahun anggaran berjalan atau satu tahun terakhir sebelum tahun anggaran berjalan. Pita cukai dikategorikan rusak apabila fisik atau cetakannya kurang sempurna atau tidak sesuai pesanan. Sementara itu, pita cukai dikategorikan tidak dipakai apabila terjadi perubahan harga jual eceran, tarif, atau desain, berakhirnya batas waktu pelekatan, penghentian produksi/impor, atau pencabutan Nomor Pokok Pengusaha Barang Kena Cukai (NPPBKC).

Proses pengembalian dilakukan dengan menyerahkan kembali pita cukai kepada Direktur Jenderal melalui Kepala Kantor Bea dan Cukai dengan mengajukan dokumen PBCK-4. Terhadap pengembalian yang disetujui, akan diterbitkan Tanda Bukti Penerimaan Pengembalian Pita Cukai (CK-3) yang dapat digunakan untuk melunasi utang cukai atau diperhitungkan untuk pemesanan pita cukai berikutnya. Selain itu, peraturan ini menetapkan kewajiban pembayaran Biaya Pengganti atas pengembalian pita cukai yang tidak dipakai, dengan besaran yang bervariasi tergantung pada jenis dan seri pita cukai, sementara untuk pita cukai rusak dikenakan biaya sebesar nol rupiah.

","transitional_provisions","1. Terhadap pengembalian Pita Cukai yang rusak atau tidak dipakai yang PBCK-4-nya telah diajukan sebelum berlakunya Peraturan Direktur Jenderal ini, diselesaikan berdasarkan Peraturan Direktur Jenderal Bea dan Cukai Nomor PER-44/BC/2012 tentang Pengembalian Cukai atas Pita Cukai yang Rusak atau Tidak Dipakai.","sanctions","(-)","revokes","revoked_by","partially_revokes","partially_revoked_by","amends","amended_by","partially_amends","partially_amended_by","establishes","established_by","constitutional_review","is_verified",false,"english_excerpt","

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
COPY
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NUMBER PER-29/BC/2019
CONCERNING
REFUND OF EXCISE DUTY ON DAMAGED OR UNUSED EXCISE STAMPS

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering :

that the provisions regarding the refund of excise duty on damaged or unused excise stamps have been regulated in Regulation of the Director General of Customs and Excise Number PER-44/BC/2012 concerning Refund of Excise Duty on Damaged or Unused Excise Stamps,
that to further provide legal certainty, improve supervision and service, as well as administrative order in the excise sector, it is necessary to improve the provisions regarding the refund of excise duty on damaged or unused excise stamps,
that based on the considerations as referred to in letter a and letter b, and to implement the provisions of Article 22 of Minister of Finance Regulation Number 113/PMK.04/2008 concerning Refund of Excise Duty and/or Administrative Sanctions in the Form of Fines, it is necessary to establish a Regulation of the Director General of Customs and Excise concerning Refund of Excise Duty on Damaged or Unused Excise Stamps:

In view of :

Law Number 11 of 1995 concerning Excise (State Gazette of the Republic of Indonesia of 1995 Number 76, Supplement to the State Gazette of the Republic of Indonesia Number 3613) as amended by Law Number 39 of 2007 concerning Amendment to Law Number 11 of 1995 concerning Excise (State Gazette of the Republic of Indonesia of 2007 Number 105, Supplement to the State Gazette Number 4755),
Minister of Finance Regulation Number 113/PMK.04/2008 concerning Refund of Excise Duty and/or Administrative Sanctions in the Form of Fines;

DECIDES:

To establish :

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING REFUND OF EXCISE DUTY ON DAMAGED OR UNUSED EXCISE STAMPS.

Article 1

In this Regulation of the Director General, the following shall mean:

Factory Owner is an individual or legal entity that operates a factory for excisable goods.
Importer of excisable goods, hereinafter referred to as Importer, is an individual or legal entity that imports excisable goods into the customs territory.
Beverages Containing Ethyl Alcohol, hereinafter abbreviated as MMEA, are all liquid goods commonly referred to as beverages containing ethyl alcohol produced by fermentation, distillation, or other methods, including but not limited to beer, shandy, wine, gin, whisky, and the like.
Tobacco Products, hereinafter abbreviated as HT, are processed tobacco products including cigarettes, cigars, leaf cigarettes, sliced tobacco, and other processed tobacco products.
Excise Stamps are security documents as a mark of excise duty payment in the form of paper that has security properties or elements with certain specifications and designs.
Notification of Damaged or Unused Excise Stamps, hereinafter referred to as PBCK-4, is an excise document used by the Factory Owner.
HT Excise Stamp Order Document, hereinafter referred to as CK-1, is an excise document used by the Factory Owner or Importer for ordering HT Excise Stamps.
MMEA Excise Stamp Order Document, hereinafter referred to as CK-1A, is an excise document used by the Factory Owner or Importer for ordering MMEA Excise Stamps.
Excise Stamp Refund Receipt, hereinafter referred to as CK-3, is an excise document used by the Factory Owner or Importer as proof of receipt of an excise duty refund.
Examination Report, hereinafter referred to as BACK-1, is an excise document used as proof of the results of an examination of Excisable Goods or Excise Stamps.
Excise Stamp Provision Replacement Fee, hereinafter referred to as Replacement Fee, is the fee that must be paid by the Factory Owner or Importer for the refund of damaged or unused Excise Stamps that have been realized with CK-1 or CK-1A.
Director General is the Director General of Customs and Excise.
Director is the Director handling technical affairs and excise facilities at the Directorate General of Customs and Excise.
Directorate General of Customs and Excise Office, hereinafter referred to as Customs and Excise Office, is the Main Customs and Excise Service Office or the Customs and Excise Supervision and Service Office within the Directorate General of Customs and Excise.
Customs and Excise Officer is an employee of the Directorate General of Customs and Excise appointed to a certain position to carry out specific duties based on Law Number 39 of 2007 concerning Amendment to Law Number 11 of 1995 concerning Excise.
Application System in the Excise Sector is an application system used in the excise sector.

Article 2

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