[{"_1":2,"_102":-5,"_103":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","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","98fa9866-bb0d-4ec2-9ec1-abef380495fd","regulationData",{"_36":33,"_37":38,"_98":99,"_100":101},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_70":71,"_72":-5,"_73":-5,"_74":-5,"_75":-5,"_76":-5,"_77":78,"_79":23,"_80":81,"_82":83,"_84":83,"_85":-5,"_86":-5,"_87":-5,"_88":-5,"_89":-5,"_90":-5,"_91":-5,"_92":-5,"_93":-5,"_94":-5,"_95":-5,"_96":97},"title","Peraturan Direktur Jenderal Bea dan Cukai Nomor PER-1/BC/2026 tentang Pengembalian Cukai atas Pita Cukai yang Rusak atau Tidak Dipakai","short_title","Peraturan Direktur Jenderal Bea dan Cukai Nomor PER-1/BC/2026","number","PER-1/BC/2026","year","2026","published_date","2026-04-16","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","515aa4bd-640e-4f28-a3bd-d7b38d63e8a7","type",{"_6":59,"_54":62,"_63":64},"Peraturan Direktur Jenderal Bea dan Cukai","short_name","Peraturan DJBC","subjects",[67],{"_6":68,"_54":69,"_56":-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-29/BC/2019 tentang Pengembalian Cukai atas Pita Cukai yang Rusak atau Tidak Dipakai.","scope_and_parties","policy_content","

Peraturan Direktur Jenderal Bea dan Cukai Nomor PER-1/BC/2026 ditetapkan untuk memberikan kepastian hukum, meningkatkan pelayanan, dan menyelaraskan ketentuan mengenai pengembalian cukai atas pita cukai yang rusak atau tidak dipakai. Kebijakan ini mengatur mekanisme pengembalian cukai bagi Pengusaha Pabrik atau Importir yang memiliki pita cukai yang tidak dapat digunakan karena kondisi fisik yang rusak atau karena alasan administratif tertentu.

Ketentuan substansial dalam peraturan ini mencakup persyaratan pengembalian cukai, di mana pita cukai harus dipesan pada tahun anggaran berjalan atau satu tahun anggaran sebelumnya, serta harus dalam bentuk lembaran utuh. Pita cukai yang rusak didefinisikan sebagai pita cukai yang memiliki cacat fisik atau cetakan, atau tidak sesuai dengan pesanan. Sementara itu, pita cukai yang tidak dipakai mencakup kondisi seperti perubahan harga jual eceran, perubahan tarif atau desain, berakhirnya batas waktu pelekatan, penghentian produksi, atau pencabutan Nomor Pokok Pengusaha Barang Kena Cukai (NPPBKC).

Proses pengembalian dilakukan melalui pengajuan dokumen Pemberitahuan Pita Cukai yang Rusak atau Tidak Dipakai (PBCK-4) kepada Kepala Kantor Bea dan Cukai. Pejabat Bea dan Cukai akan melakukan pemeriksaan fisik dan administratif, yang hasilnya dituangkan dalam Berita Acara Pemeriksaan (BACK-1). Jika memenuhi syarat, Direktur Jenderal akan menerbitkan Tanda Bukti Penerimaan Pengembalian Pita Cukai (CK-3) sebagai dasar pengembalian cukai. Pengusaha Pabrik atau Importir diwajibkan membayar Biaya Pengganti Penyediaan Pita Cukai sebelum CK-3 dapat digunakan untuk pelunasan cukai berikutnya atau pengembalian secara tunai. Seluruh proses ini diutamakan melalui Sistem Komputer Pelayanan (SKP), namun tetap mengakomodasi prosedur manual jika sistem mengalami gangguan.

","transitional_provisions","(-)","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
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NUMBER PER-1/BC/2026
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-29/BC/2019 concerning Refund of Excise Duty on Damaged or Unused Excise Stamps;
that in order to provide greater legal certainty, improve services, and harmonize provisions regarding the refund of excise duty on damaged or unused excise stamps, the provisions as referred to in letter a need to be replaced;
that based on the considerations as referred to in letter a and letter b, 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 several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);
Minister of Finance Regulation Number 124 of 2024 concerning Organization and Work Procedure of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2024 Number 1063) as amended by Minister of Finance Regulation Number 117 of 2025 concerning Amendment to Minister of Finance Regulation Number 124 of 2024 concerning Organization and Work Procedure of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2025 Number 1208);
Minister of Finance Regulation Number 113 of 2025 concerning Excise Refund (State Gazette of the Republic of Indonesia of 2025 Number 1206);

DECIDES:

To establish :

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

CHAPTER I
GENERAL PROVISIONS

Article 1

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

","pdf_url","/proxy/pdf?id=98fa9866-bb0d-4ec2-9ec1-abef380495fd","actionData","errors"]