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2017
Peraturan Menteri Keuangan (PMK) NO. 51/PMK.04/2017, BN.2017/NO.570, jdih.kemenkeu.go.id : 28 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Keberatan Di Bidang Kepabeanan Dan Cukai
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 11 Juni 2017. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 114/PMK.04/2008 tentang Keberatan di Bidang Cukai\n2. Peraturan Menteri Keuangan Nomor 217/PMK.04/2010 tentang Keberatan di Bidang Kepabeanan\n\nPeraturan ini mengubah:\n1. Pasal 9, Pasal 12, dan Pasal 14 ayat (3) Peraturan Menteri Keuangan Nomor 51/PMK.04/2008 sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 147/PMK.04/2009 dan Nomor 122/PMK.04/2011\n2. Pasal 24 sampai dengan Pasal 28 Peraturan Menteri Keuangan Nomor 214/PMK.04/2008 sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 146/PMK.04/2014 dan Nomor 86/PMK.04/2016\n3. Pasal 28 ayat (4) Peraturan Menteri Keuangan Nomor 160/PMK.04/2010 sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 34/PMK.04/2016","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 51/PMK.04/2017 ini bertujuan untuk mengatur kembali ketentuan mengenai keberatan di bidang kepabeanan dan cukai guna menjamin kepastian hukum dan rasa keadilan bagi pengguna jasa. Kebijakan ini mencakup pengaturan mengenai pengajuan keberatan terhadap penetapan tarif, nilai pabean, pengenaan sanksi administrasi, dan bea keluar. Orang atau badan hukum dapat mengajukan keberatan kepada Direktur Jenderal Bea dan Cukai dengan memenuhi persyaratan tertentu, termasuk penyerahan jaminan. Peraturan ini juga mengatur jangka waktu pengajuan keberatan, proses penyelesaian, dan keputusan atas keberatan yang diajukan.","transitional_provisions","1. Keberatan di bidang kepabeanan yang diajukan sebelum berlakunya Peraturan Menteri ini, diproses berdasarkan Peraturan Menteri Keuangan Nomor 217/PMK.04/2010.\n2. Keberatan di bidang cukai yang diajukan sebelum berlakunya Peraturan Menteri ini, diproses berdasarkan Peraturan Menteri Keuangan Nomor 114/PMK.04/2008.","sanctions","(-)","revokes",[94],{"_95":96,"_97":98,"_36":99},"text","PMK No. 217/PMK.04/2010 tentang Keberatan di Bidang Kepabeanan","link","https://peraturan.bpk.go.id/Details/175706/pmk-no-217pmk042010","ebf0f90f-d145-45a2-8125-8513ec637ee0","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[110],{"_95":111,"_97":112,"_36":113},"PMK No. 136/PMK.04/2022 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 51/PMK.04/2017 tentang Keberatan di Bidang Kepabeanan dan Cukai","https://peraturan.bpk.go.id/Details/228081/pmk-no-136pmk042022","226e28e6-8807-4452-b6fb-654e07a3d9bc","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE
REPUBLIC OF INDONESIA

SALINAN

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 51/PMK.04/2017
CONCERNING
OBJECTIONS IN THE FIELD OF CUSTOMS AND EXCISE

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that the provisions regarding objections in the field of customs and excise have been regulated in the Regulation of the Minister of Finance Number 217/PMK.04/2010 concerning Objections in the Field of Customs and the Regulation of the Minister of Finance Number 114/PMK.04/2008 concerning Objections in the Field of Excise;
that in order to guarantee the creation of legal certainty and a sense of justice for service users in the field of customs and excise, it is necessary to re-regulate the provisions regarding objections in the field of customs and excise;
that based on the considerations as referred to in letters a and b, and to

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