Page 5 - Newsletter(Electronic Trial Proceedings of the Tax Court)

DDTC Newsletter Vol.03 | No.11 I June 2020 Page 5 of 11

Electronic Trial Proceedings of the Tax Court

Amount of BMTP Tariffs (Rupiah/Meter) BMTP on these yarn products is imposed on imports
from all countries, except for yarn products (other than
Period I Period II Period III sewing thread) from synthetic and artificial staple fibers
No HS Code (27 May 2020 (9 November (9 November produced by 121 countries listed in the appendix of
- 8 November 2020 - 8 2021 - 8
2020) November November MoF Reg. 56/2020. Countries exempted from BMTP on
2021) 2022) imports of these yarn products include Argentina, Brazil,
Costa Rica, Guatemala, Haiti, Hong Kong, Kazakhstan,
81 5804.30.00 5,713 5,512 5,318
Kuwait, Liberia, Maldives, Nepal, Oman, Peru, Russia,
82 5810.92.00 7,142 6,891 6,648
Saint Lucia, Samoa, Tanzania, Uruguay, Venezuela, and
83 6001.21.00 5,713 5,512 5,318 Zambia.
84 6001.92.20 5,713 5,512 5,318
The imposition of BMTP for the three types of TPT
85 6001.92.90 5,713 5,512 5,318 products described above is added to the Most Favoured
Nation (MFN). In contrast, BMTP is imposed in the form
86 6004.10.90 5,713 5,512 5,318
of additional preference import duty on any country
87 6004.90.00 5,713 5,512 5,318
that has trade cooperation with Indonesia and meets
88 6005.21.00 5,713 5,512 5,318
applicable provisions.
89 6005.36.90 1,846 1,781 1,718
Under the three regulations, importers from countries
90 6005.37.90 5,713 5,512 5,318
exempted from the imposition of BMTP or countries with
91 6005.90.90 5,713 5,512 5,318 trade cooperation with Indonesia are required to submit
92 6006.10.00 5,713 5,512 5,318 Certificate of Origin documents.
93 6006.21.00 1,846 1,781 1,718 Additionally, the stipulated BMTP tariffs apply fully
94 6006.22.00 5,713 5,512 5,318 to imported goods of which the import declaration
documents have obtained a registration number from
95 6006.23.00 5,713 5,512 5,318
the Customs Office where the customs declaration is
96 6006.24.00 5,713 5,512 5,318
submitted in the event of submission through customs
97 6006.31.90 1,846 1,781 1,718 declaration. In addition, the BMTP tariffs will also be
98 6006.32.10 5,713 5,512 5,318 imposed on imports of which the tariffs and customs
values are determined by the Customs Office where
99 6006.32.20 5,713 5,512 5,318
customs liabilities are settled if customs liabilities are
100 6006.32.90 5,713 5,512 5,318
settled without submitting customs declaration.
101 6006.33.10 5,713 5,512 5,318
Furthermore, the three regulations on the imposition
102 6006.34.10 5,713 5,512 5,318
of BMTP on TPT imports state that for imports of goods
103 6006.42.10 5,713 5,512 5,318
from outside the customs area to bonded storages, BMTP
104 6006.42.90 5,713 5,512 5,318 shall be added as the deferred import duty in the customs
105 6006.43.90 5,713 5,512 5,318 declaration of imports of goods into the bonded storage.
106 6006.44.10 5,713 5,512 5,318 On the other hand, the entry and/or release of goods to
107 6006.44.90 5,713 5,512 5,318 and from free trade zones and free ports, bonded storages,
or special economic zones are carried out in accordance
with applicable regulations. MoF Reg. 54/2020, MoF Reg.
Source: MoF Reg. 55/2020.
55/2020, and MoF Reg. 56/2020 are valid from 27 May
2020 to 8 November 2022.
Sewing Thread) from Synthetic and Artificial Staple Fiber
(MoF Reg. 56/2020). BMTP tariffs that will be charged
are segmented in 3 periods indicated by Table 3. Electronic Trial Proceedings at the
Tax Court

Table 3 Provisions on BMTP on Imports of Yarn Products The Chairperson of the Tax Court has issued a new
Period of Imposition BMTP Tariff regulation on electronic trial proceedings at the Tax Court.
The policy on electronic trials is outlined in the Head of
Period I (27 May 2020 - 8 November 2020) Rp1,405/Kg
Tax Court Decree No. KEP-016/PP/2020 concerning
Period II (9 November 2020- 8 November 2021) Rp1,192/Kg
Electronic Trial Proceedings at the Tax Court (KEP-016/
Period III (9 November 2021 - 8 November 2022) Rp979/Kg
PP/2020). An electronic trial proceeding is defined as
a series of processes of examining and deciding on tax
Source: MoF Reg. 56/2020.
disputes by the Tax Court which are carried out with the