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2014
Peraturan Menteri Keuangan (PMK) NO. 226/PMK.04/2014, BN 2014/ NO 1921; https://peraturan.go.id/ : 13 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Penimbunan, Pemasukan, Pengeluaran, dan Pengangkutan Barang Kena Cukai
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 15 Februari 2015. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 235/PMK.04/2009 tentang Penimbunan, Pemasukan, Pengeluaran, dan Pengangkutan Barang Kena Cukai.","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 226/PMK.04/2014 ini bertujuan untuk menyelaraskan pemberitahuan mutasi barang kena cukai dengan mengatur kembali ketentuan mengenai penimbunan, pemasukan, pengeluaran, dan pengangkutan barang kena cukai. Peraturan ini menetapkan bahwa barang kena cukai yang belum dilunasi cukainya dapat ditimbun di Tempat Penimbunan Sementara atau Tempat Penimbunan Berikat. Pengusaha Pabrik dan Pengusaha Tempat Penyimpanan memiliki kewajiban untuk memberitahukan pemasukan dan pengeluaran barang kena cukai kepada Kepala Kantor yang mengawasi. Pengangkutan barang kena cukai harus dilindungi dengan Dokumen Cukai, kecuali dalam keadaan darurat atau untuk barang tertentu yang sudah dilunasi cukainya. Peraturan ini juga mengatur kewajiban pelaporan dan pencatatan bagi Pengusaha Pabrik dan Pengusaha Tempat Penyimpanan.","transitional_provisions","1. Dengan berlakunya Peraturan Menteri ini, terhadap kegiatan penimbunan, pemasukan, pengeluaran, dan pengangkutan barang kena cukai yang sudah berjalan sebelum Peraturan Menteri ini berlaku, diselesaikan sesuai ketentuan yang diatur dalam Peraturan Menteri Keuangan Nomor 235/PMK.04/2009 tentang Penimbunan, Pemasukan, Pengeluaran, dan Pengangkutan Barang Kena Cukai.","sanctions","(-)","revokes",[93],{"_94":95,"_96":97,"_36":98},"text","PMK No. 235/PMK.04/2009 tentang Penimbunan, Pemasukan, Pengeluaran, dan Pengangkutan Barang Kena Cukai","link","https://peraturan.bpk.go.id/Details/149554/pmk-no-235pmk042009","108376a8-fd8a-4db8-a97f-cbe183c6fb97","revoked_by",[101,105],{"_94":102,"_96":103,"_36":104},"PMK No. 89 Tahun 2025 tentang Penimbunan, Pemasukan, Pengeluaran, dan Pengangkutan Barang Kena Cukai","https://peraturan.bpk.go.id/Details/337092/pmk-no-89-tahun-2025","e42d92ca-25b4-4487-868d-bd8d1c540849",{"_94":106,"_96":107,"_36":108},"PMK No. 131/PMK.04/2018 tentang Kawasan Berikat","https://peraturan.bpk.go.id/Details/113234/pmk-no-131pmk042018","ad35f4ac-0f18-4f0d-bd8a-8d49dc116f1a","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No. 1921, 2014. KEMENKEU. Goods. Excise. Transportation. Release. Entry. Storage.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 226/PMK.04/2014
ON
STORAGE, ENTRY, RELEASE, AND TRANSPORTATION OF
EXCISABLE GOODS

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding the storage, entry, release, and transportation of excisable goods have been regulated in the Regulation of the Minister of Finance Number 235/PMK.04/2009 concerning Storage, Entry, Release, and Transportation of Excisable Goods;
that in order to align the notification of excisable goods mutations, it is necessary to re-regulate the provisions regarding the storage, entry, release, and transportation of excisable goods;
that based on the considerations as referred to in letter a and

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