Page 5 - Newsletter (Tax Incentives for Transportation Sector, Sanction for Customs, and Target of Extensification)
P. 5
DDTC Newsletter Vol.02 | No.01 I July 2019 Page 5 of 6
TAX INCENTIVES FOR TRANSPORTATION SECTOR, SANCTION FOR CUSTOMS,
AND TARGET OF EXTENSIFICATION
New Provisions of Administrative in the Form of Fines in Customs Sector (Government
Sanctions in the Form of Customs Fine Regulation No. 39/2019) which is effective as per 15 July
2019.
The government has once again regulated the custom
The administrative sanction is only imposed to the
sanction system through Minister of Finance Regulation
violation as regulated in Law Number 17 of 2006 (Law
Number 99/PMK/0.4/2019 concerning The Procedures
of Customs 2006). The amount of sanction is classified
of Administrative Sanction Calculation in the Form of
into five classifications, which are certain amount of
Fines in Customs Sector (MoF Regulation No. 99/2019).
rupiah, minimum to maximum value of rupiah, certain
This regulation itself is the implementing regulation of
percentage of import duty that should have been paid,
Government Regulation Number 39 of 2019 concerning
certain minimum to maximum percentage of import duty
Changes on Government Regulation Number 28 of 2008
that are yet to be paid and certain minimum to maximum
concerning the Imposition of Administrative Sanction
percentage of import duty that should have been paid.
Table 2 - Classification and Method of Calculating the Administrative Sanctions for Custom Fine
No. Classification Calculation of Administrative Customs Fine
1 Certain Amount of Rupiah The nominal as listed.
2 Minimum to Maximum Value of Rupiah Determined gradually if within the last 6 months followings are occurred:
a. If there is one-time violation, there would be imposition of a minimum fine;
b. If there are 2 times violation, there would be imposition of 2 times
of minimum fine;
c. If there are 3 to 4 times violation, there would be imposition of
5 times of minimum fine;
d. If there are 5 to 6 times violation, there would be imposition of
7 times of minimum fine;
e. If there are more than 6 times violation, there would be imposition of
1 time maximum fine.
3 Certain Percentage of Import Duty that The result of certain percentage times the amount of import duty that should have
should Have Been Paid been paid.
4 Certain Minimum to Maximum Determined gradually based on the comparison between unpaid import/ export duty
Percentage of Import or Export Duty that are subject to fine to total fined import/export duty that are already paid in a
That Are Yet to be Paid customs announcement as follows:
a. Fine of 100% of total unpaid import/export duty if the fine is imposed up to 50%
of total import/export duty that are already paid.
b. Fine of 125% of total unpaid import/export duty if the fine is imposed between
50% to 100% of import/export duty that are already paid.
c. Fine of 150% of total unpaid import/export duty if the fine is imposed above
100% or up to 150% of import/export duty that are already paid.
d. Fine of 175% of total unpaid import/export duty if the fine is imposed above
150% or up to 200% of import/export duty that are already paid.
e. Fine of 200% of total unpaid import/export duty if the fine is imposed above
200% or up to 250% of import/export duty that are already paid.
f. Fine of 225% of total unpaid import/export duty if the fine is imposed above
250% or up to 300% of import/export duty that are already paid.
g. Fine of 250% of total unpaid import/export duty if the fine is imposed above
300% or up to 350% of import/export duty that are already paid.
h. Fine of 300% of total unpaid import/export duty if the fine is imposed above
350% or up to 400% of import/export duty that are already paid.
i. Fine of 600% of total unpaid import/export duty if the fine is imposed above
400% or up to 450% of import/export duty that are already paid.
j. Fine of 1000% of total unpaid import/export duty if the fine is imposed above
450% of import/export duty that are already paid.