ProdukHukum Perdagangan BC57.
DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. KEP-57/BC/2001 DATED AUGUST 31, 2001
PROCEDURES FOR GRANTING THE EXEMPTION
FROM EXCISE ON ETHYL ALCOHOL
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,
Considering :
a. that pursuant to Article 13 of the Decree of the Minister of Finance No. KMK.05/1996
dated April 1, 1996, the Director General of Customs and Excise further stipulates the
implementation of provisions on the exemption from excise;
b. that in order to implement the provision as meant letter a, it is necessary to stipulate a
decision of the Director General of Customs and Excise on the granting of the exemption
from excise on ethyl alcohol.
In view of :
1. Law No. 11/1995 on excise (Statute Book of 1996 No. 76, Supplement to Statute Book
No. 3613);
2. Decree of the Minister of Finance No. 243/KMK.05/1996 on the exemption from excise;
3. Decision of the Director General of Customs and Excise No. 57/BC/1998 on the mixing
of ethyl alcohol to be used as a raw material or auxiliary material in the production of
end-products which are not excisable goods.
DECIDES :
To stipulate :
THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON
PROCEDURES FOR GRANTING THE EXEMPTION FROM EXCISE ON ETHYL
ALCOHOL.
Article 1
The exemption from excise on ethyl alcohol used as a raw material or auxiliary material
in the production of end-products which are not excisable goods is done in accordance with the
procedures as stipulated in Attachment I to this decision of the Director General of Customs and
Excise.
Article 2
The exemption from excise on ethyl alcohol used for research and scientific development
purposes is done in accordance with the procedures as set forth in Attachment II to this decision
of the Director General of Customs and Excise.
Article 3
The exemption from excise on ethyl alcohol used for social purposes is done in accordance with
the procedures as set forth in Attachment III to this decision of the Director General of Customs
and Excise.
Article 4
Procedures of the end-products being not excisable goods as meant in Article 2 that
submit applications for the exemption from excise for the first time, are obliged to enclose :
a. photocopies of licenses from institutions concerned, namely :
1)
industrial business licenses from the Ministry of Industry and Trade or the
Investment Coordinating Board;
2)
recommendations from the Minister of Health for products obliged to secure
licenses from the relevant institutions.
b. photocopies of taxpayer code numbers;
c. photocopies of deeds of establishment of businesses in the case of the applicants being
statutory bodies;
d. official reports on the inspection of locations by Customs and Excise officials from the
overseeing offices along with maps of factory locations.
e. planned need for ethyl alcohol for one calendar year, including :
1)
kinds of end-products to be produced along with the total production for one
calendar month and year;
2)
the quantity of ethyl alcohol needed for every unit of goods;
f. brief description of the use of ethyl alcohol in the manufacturing process of the endproducts;
g. samples of the end-products which are produced.
Article 5
(1) The exemption from excise on ethyl alcohol as meant in Article 2 is granted to official
agencies/institutions operating in the field of scientific and technological research and
development.
(2) The agencies/institutions as meant in paragraph (1) which submit applications for the
exemption from excise on ethyl alcohol for the first time, are obliged to enclose :
a. recommendations from heads of agencies/institutions overseeing the agencies/institutions
submitting the applications;
b. official reports on the inspection of locations by customs and excise officials from the
overseeing offices along with pictures of position/location of collection places of ethyl
alcohol's within the relevant agencies/institutions;
c. planned need for ethyl alcohol for one calendar year.
Article 6
(1) The exemption from excise on ethyl alcohol as meant in Article 3 is granted to hospitals.
(2) Heads of the hospitals as meant in paragraph (1) that submit applications for the
exemption from excise on ethyl alcohol for the first time, are obliged to enclose :
a. official reports on the inspection of locations by customs and excise officials from the
overseeing offices along with pictures of position/location of collection places of ethyl
alcohol within the relevant hospitals;
b. planned need for ethyl alcohol for one calendar year.
Article 7
The deadline of examination and settlement of applications for the exemption is
hierarchically set as follows :
a. in Customs and Excise Service Offices, not later than 6 (six) working days as from the
date of receipt of complete and true applications;
b. in Regional Offices of the Directorate General of Customs and Excise, not later than 3
(three) working days as from the date of receipt of complete and true applications;
c. in the Head Office of the Directorate General of Customs and Excise Service Offices, not
later than 5 (five) working days as from the date of receipt of complete and true
applications.
Article 8
(1) To assure the use of ethyl alcohol in the production of end-products, Heads of Customs
and Excise Service Offices can apply a laboratory test to samples of end-products which are
conveyed.
(2) The laboratory test as meant in paragraph (1) is done in laboratoriums appointed by
Heads of Customs and Excise Service Offices.
Article 9
The quantity of ethyl alcohol exempted from excise is calculated on the basis of the
production need and realization of the use of ethyl alcohol in the previous months, except for
new applications for the exemption.
Article 10
The decision on the exemption from excise on ethyl alcohol is effective up to the end of
the calendar year (December 31) in the current year.
Article 11
(1) If the quantity of ethyl alcohol securing the exemption in the current year is not
sufficient, producers of end-products, heads of agencies/institutions/agencies can submit
applications for the addition to the exemption from excise on ethyl alcohol..
(2) Procedures for the addition to the exemption from excise on ethyl alcohol as meant in
paragraph (1) are as follows :
a. in accordance to the procedures as stipulated in Attachment I to this Decision of the
Director General of Customs and Excise, if ethyl alcohol is used as a raw material or
auxiliary material in the production of end-products being not excisable goods;
b. in accordance to the procedures as stipulated in Attachment II to this Decision of the
Director General of Customs and Excise, if ethyl alcohol is used for research and
scientific development purposes;
c. in accordance to the procedures as stipulated in Attachment III to this Decision of the
Director General of Customs and Excise, if ethyl alcohol is used for social purposes
Article 12
Customs and Excise Service Offices overseeing producers of endproducts/agencies/institutions/ hospitals using ethyl alcohol under the exemption facility are
obliged to monitor the quantity of ethyl alcohol supplied from factories/collection places or
importers of ethyl alcohol as suppliers of ethyl alcohol to prevent the supply from exceeding the
exemption quota granted every calendar year.
Article 13
Producers of end-products/agencies/institutions/ hospitals already securing decisions on
the exemption from excise on ethyl alcohol from the Director General of Customs and Excise are
given Exemption Code Numbers (NPP) which function as registry/identity numbers of recipients
of the exemption facility.
Article 14
(1) Producers of end-products/agencies/institutions/ hospitals already securing the facility of
exemption from excise on ethyl alcohol are fully responsible to ethyl alcohol inserted into
their storage places.
(2) After the validity period of the decision on the exemption expires, the remainder of ethyl
alcohol still available in storage places of producers of end-products/agencies/institutions/
hospitals only can be used after securing new decisions on the exemption from excise on
ethyl alcohol.
Article 15
(1) Producers of end-products/agencies/institutions/ hospitals already securing the facility of
exemption from excise are obliged to convey monthly reports on the use of ethyl alcohol to
the Director General of Customs and Excise in this case the Director of Excise through
Heads of the overseeing Customs and Excise Office by using :
a. form LACK-3, in the case of owners of integrated manufacturers;
b. form LACK-4, in the case of owners of non-integrated manufacturers;
c. form LACK-5, in the case of agencies/institutions using ethyl alcohol for research and
scientific development purposes;
d. form LACK-6, in the case of hospitals using ethyl alcohol for social purposes.
(2) Owner of factories/collection places or importers of ethyl alcohol supplying ethyl alcohol
under the exemption facility are obliged to convey monthly reports on the use of ethyl
alcohol to the Director General of Customs and Excise in this case the Director of Excise
through Heads of the overseeing Customs and Excise Office by using form LACK-9.
(3) The reports as meant in paragraphs (1) and (2) must have been received by the overseeing
Customs and Excise Service Offices not later than the 10th every month.
(3) In the case of the deadline as meant in paragraph (3) elapsing, the granting of the
exemption facility to the relevant companies can be reviewed.
Article 16
(1) Producers of end-products/agencies/institutions/ hospitals already securing the facility of
exemption from excise on ethyl alcohol are prohibited from importing ethyl alcohol still
owing excise at the quantity exceeding the exemption quota already granted.
(2) Producers of end-products/agencies/institutions/ hospitals violating the provision as
meant in paragraph (1) are subjected to the administrative sanctions as meant in Article 9
paragraph (3) of Law No. 11/1995 on excise.
Article 17
Upon the issuance of this decision of the Director General of Customs and Excise, the
Circular of the Director General of Customs and Excise No. SE-31/BC/1998 on the granting of
the exemption in the excise field is declared null and void.
Article 18
This decision of the Director General of Customs and Excise comes into force as from
the date of stipulation.
For public cognizance, this decision shall be published by placing it in State Gazette of
the Republic of Indonesia.
Stipulated in Jakarta
On August 31, 2001
THE DIRECTOR GENERAL
sgd.
R.B. PERMANA AGUNG
ATTACHMENT I
PROCEDURES FOR GRANTING OF THE EXEMPTION FROM EXCISE
ON ETHYL ALCOHOL USED AS A RAW MATERIAL OR AUXILIARY MATERIAL
IN THE PRODUCTION OF END-PRODUCTS BEING NOT EXCISABLE GOODS
The following provisions apply to the exemption from excise on ethyl alcohol used as a
raw material or auxiliary material in the production of end-products being not excisable goods
through the integrated or non-integrated production process :
I. Application process
1. producers of end-products
a. make out and submit applications along with the required attachments as meant in
Article 4 to the Minister of Finance in this case of the Director General of
Customs and Excise, attn the Director of Excise, through Regional Offices of the
Director General of Customs and Excise overseeing by using :
•
form PMCK-1, in the case of the integrated production process;
•
form PMCK-2, in the case of non-integrated production process;
a. are obliged to put signatures of entrepreneurs applying ethyl alcohol on the
submitted application forms;
b. mention the quantity of ethyl alcohol applied for the exemption and specify the
quantity which must be mixed or must not be mixed or any of which, in
accordance with the need;
c. are obliged to mention names of suppliers of ethyl alcohol and detailed quantity
of ethyl alcohol to be imported;
d. are obliged to report the planned production of end-products and the additional
need to ethyl alcohol along with copies of licenses from institutions concerned if
the relevant submit applications for the additional ethyl alcohol.
1. Heads of Service Office overseeing producers of end-products :
•
receive documents of applications for the exemption from applicants;
•
examine the documents.
b. in the case of new applications being submitted for the first time, to inspect
locations of factories;
c. in the case of documents being not complete or true, to return them to applicants
along with explanation for rectification;
d. in the case of documents being already complete and true, to convey the
documents along with recommendations to the Director of Excise through Heads of
Regional Offices.
1. Heads of Regional Offices overseeing producers of end-products :
- receive documents of applications for the exemption from Heads of Service
Offices along with recommendations;
-
examine administrative requirements for the documents of the applications;
-
in the case of the applications being not complete or untrue, return the
applications to the relevant applicants along with their explanations to Heads of
Service Offices for rectifying;
- in the case of the applications being already complete and true, give up the
applications along with recommendations to the Director General of Customs and
Excise in this case of the Director of Excise;
4.
The Director General of Customs and Excise in this case of the Director of Excise
undertakes the following activities :
II.
•
receiving documents of applications for the exemption from Heads of Regional
Offices along with their recommendations;
•
examining the administrative requirements for the documents of the applications;
•
stipulating the quantity of ethyl alcohol suitable for the exemption;
•
issuing decisions on the exemption from excise on ethyl alcohol;
•
in the case of the issuance of decision on the exemption for the first time,
confidingly granting Exemption Code Numbers (NPP) which function as
registry/identity numbers of recipients of facilities of the exemption from excise
on ethyl alcohol;
•
distributing the decisions on the exemption to :
•
producers of end-products;
•
suppliers of ethyl alcohol;
•
Heads of Service Offices overseeing producers of end-products and/or suppliers
of ethyl alcohol;
•
Heads of Regional Offices overseeing producers of end-products and/or suppliers
of ethyl alcohol;
•
the Director for Verification and Audit.
Releasing process of ethyl alcohol
Heads of Service Offices overseeing suppliers of ethyl alcohol securing facilities of the
exemption from excise undertake the following activities :
- receiving copies of the decisions on the exemption
- serving the release of ethyl alcohol :
a. in the case of copies/faxed sheets of decisions on the exemption being not
received yet, the release of ethyl alcohol securing the exemption facilities cannot be
served;
b. in the case of the quota of the exemption being already fulfilled, the release of
ethyl alcohol securing the exemption facilities to producers of end-products only can
be served after decisions on the additional exemption are existent;
c. producers for releasing ethyl alcohol which secures the exemption facility follows
the provisions in the Decision of the Director General of Customs and Excise No.
KEP-12/BC/1996;
III.
Reporting Process
1. Producers of end-products are obliged to send monthly reports on the use of ethyl alcohol
to the Director General of Customs and Excise in this case the Director of Excise through
Heads of Customs and Excise Service Offices overseeing by using the following forms :
a. LACK-3, in the case of producers of end-products adopting the integrated production
process;
b. LACK-4, in the case of producers of end-products adopting the non-integrated production
process.
1. Suppliers of ethyl alcohol securing the exemption facilities are obliged to convey
monthly reports on the sales/delivery of ethyl alcohol to the Director General of Customs
and Excise in this case the Director of Excise through Heads of Customs and Excise
Service Offices overseeing by using form LACK-9.
2. Heads of Service Offices overseeing producers of end-products undertake the following
activities :
•
receiving reports on the receipt and use of ethyl alcohol from producers of end-products
not later than the 10th every month;
•
sending written warnings to producers of end-product with copies made available to
Heads of Regional Offices and the Head Office of Customs and Excise in the case of the
lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol supplied to producers of end-products on the basis
of form LACK-4 and Manuals of Supervision managed by the relevant Service Offices;
•
in the case of any difference, further examining and taking measures in accordance with
the provisions in force;
•
sending the reports to the Director General of Customs and Excise in this case the
Director of Excise with copies made available to Regional Offices routinely not later than
the 15th every month.
1. Heads of Regional Offices overseeing suppliers of ethyl alcohol undertake the following
activities :
•
receiving reports on the receipt and use of ethyl alcohol from suppliers of ethyl alcohol
not later than the 10th every month;
•
sending written warnings to suppliers of ethyl alcohol with copies made available to
Heads of Regional Offices and the Head Office of Customs and Excise in the case of the
lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol taken out from suppliers of ethyl alcohol on the
basis of form LACK-9 and Manuals of Supervision managed by the relevant Service
Offices;
•
in the case of any difference, further examining and taking measures in accordance with
the provisions in force;
•
sending the reports to the Director General of Customs and Excise in this case the
Director of Excise with copies made available to Regional Offices routinely not later than
the 15th every month.
1. Heads of Regional Offices overseeing producers of end-products and suppliers of ethyl
alcohol undertake the following activities :
•
receiving reports on the receipt and use of ethyl alcohol as well as reports on the
delivery/sales of ethyl alcohol from Heads of Service Offices routinely every month;
•
examining and matching reports on the receipt and use of ethyl alcohol with reports on
the delivery/sales of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices if they are late to convey reports
(LACK-4 and/or LACK-9).
1. The Director General of Customs and Excise after receiving reports on the receipt and
use of ethyl alcohol as well as reports on the delivery/sales of ethyl alcohol from Customs
and Excise Service Offices undertake the following activities :
•
inserting the reports into the computer database;
•
examining and matching LACK-4 reports from producers of end-products and LACK-9
reports from suppliers of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices in
the case of the lateness in conveying reports (LACK-4 and/or LACK-9);
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices in
the case of the lateness in conveying reports (LACK-4 and/or LACK-9);
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices if
in the examination by the Director General of Customs and Excise in this case the
Director of Excise, a difference being found in reports (LACK-4 and/or LACK-9);
ATTACHMENT II
PROCEDURES FOR GRANTING OF THE EXEMPTION FROM EXCISE
ON ETHYL ALCOHOL USED FOR RESEARCH AND
SCIENTIFIC DEVELOPMENT PURPOSES
The following provisions apply to the exemption from excise on ethyl alcohol used for
research and scientific development purposes :
I. Application process
1. Heads of the relevant agencies/institutions :
make out and submit applications by using form PMCK-3 along with the
supporting documents as required as meant in Article 5 paragraph (2) to the Minister of
Finance in this case of the Director General of Customs and Excise, attn the Director of
Excise, through Heads of Customs and Excise Service Offices and Heads of Regional
Offices of the Director General of Customs and Excise overseeing :
are obliged to mention signatures of suppliers of ethyl alcohol in application
forms submitted;
in the case of applications for the additional exemption, applications from the
relevant must be accompanied by the planned use and need for ethyl alcohol for a certain
period.
2. Heads of Service Office overseeing agencies/institutions receiving the facilities of
exemption from excise on ethyl alcohol :
•
receive documents of applications for the exemption from applicants;
- in the case of applications being sub mitted for the first time, inspect locations of
collection places in the relevant agencies/institutions;
-
examine the documents :
a.
in the case of documents being not complete or true, to return them to
applicants along with explanation for rectification;
b.
in the case of documents being already complete and true, to convey the
documents along with recommendations to the Director of Excise through Heads
of Regional Offices.
1. Heads of Regional Offices overseeing agencies/institutions receiving the facilities of
exemption from excise on ethyl alcohol :
- receive documents of applications for the exemption from Heads of Service
Offices along with recommendations;
-
examine administrative requirements for the documents of the applications;
- in the case of the applications being not complete or untrue, return the
applications to the relevant applicants along with their explanations to Heads of
Service Offices for rectifying;
- in the case of the applications being already complete and true, give up the
applications along with recommendations to the Director General of Customs and
Excise in this case of the Director of Excise;
4.
The Director General of Customs and Excise in this case of the Director of Excise
undertakes the following activities :
•
receiving documents of applications for the exemption from Heads of Regional
Offices along with their recommendations;
•
examining the administrative requirements for the documents of the applications;
II.
•
stipulating the quantity of ethyl alcohol suitable for the exemption;
•
issuing decisions on the exemption from excise on ethyl alcohol;
•
in the case of the issuance of decision on the exemption for the first time,
confidingly granting Exemption Code Numbers (NPP) which function as
registry/identity numbers of recipients of facilities of the exemption from excise
on ethyl alcohol;
•
distributing the decisions on the exemption to :
•
recipients of the facilities;
•
suppliers of ethyl alcohol;
•
Heads of Service Offices overseeing of recipients of the facilities and/or suppliers
of ethyl alcohol;
•
Heads of Regional Offices overseeing recipients of the facilities and/or suppliers
of ethyl alcohol;
•
the Director for Verification and Audit.
Releasing process of ethyl alcohol
Heads of Service Offices overseeing suppliers of ethyl alcohol securing facilities of the
exemption from excise undertake the following activities :
- receiving copies of the decisions on the exemption
- serving the release of ethyl alcohol :
a. in the case of copies/faxed sheets of decisions on the exemption being not
received yet, the release of ethyl alcohol securing the exemption facilities cannot be
served;
b. in the case of the quota of the exemption being already fulfilled, the release of
ethyl alcohol securing the exemption facilities to agencies/institutions receiving the
facilities only can be served after decisions on the additional exemption are existent;
c. producers for releasing ethyl alcohol which secures the exemption facility follows
the provisions in the Decision of the Director General of Customs and Excise No.
KEP-12/BC/1996;
III.
Reporting Process
1. Heads of agencies/institutions receiving the exemption facilities are obliged to send
monthly reports on the use of ethyl alcohol by using form LACK-5 to the Director
General of Customs and Excise in this case the Director of Excise through Heads of
Customs and Excise Service Offices
2. Suppliers of ethyl alcohol securing the exemption facilities are obliged to convey
monthly reports on the sales/delivery of ethyl alcohol to the Director General of Customs
and Excise in this case the Director of Excise through Heads of Customs and Excise
Service Offices overseeing by using form LACK-9.
3. Heads of Service Offices overseeing agencies/institutions receiving the exemption
facilities :
•
receiving reports on the receipt and use of ethyl alcohol from agencies/institutions
receiving the exemption facilities not later than the 10th every month;
•
sending written warnings to agencies/institutions receiving the exemption facilities with
copies made available to Heads of Regional Offices and the Head Office of Customs and
Excise in the case of the lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol supplied to recipients of the facilities on the basis
of form LACK-5 reports and Manuals of Supervision managed by the relevant Service
Offices;
•
in the case of any difference, further examine and take measures in accordance with the
provisions in force;
•
send the reports to the Director General of Customs and Excise in this case the Director
of Excise with copies made available to Regional Offices routinely not later than the 15th
every month.
1. Heads of Regional Offices overseeing suppliers of ethyl alcohol undertake the following
activities :
•
receiving reports on the receipt and use of ethyl alcohol from suppliers of ethyl alcohol
not later than the 10th every month;
•
sending written warnings to suppliers of ethyl alcohol with copies made available to
Heads of Regional Offices and the Head Office of Customs and Excise in the case of the
lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol taken out from suppliers of ethyl alcohol on the
basis of form LACK-9 and Manuals of Supervision managed by the relevant Service
Offices;
•
in the case of any difference, further examining and taking measures in accordance with
the provisions in force;
•
sending the reports to the Director General of Customs and Excise in this case the
Director of Excise with copies made available to Regional Offices routinely not later than
the 15th every month.
1. Heads of Regional Offices overseeing agencies/institutions receiving the exemption
facilities and suppliers of ethyl alcohol undertake the following activities :
•
receiving reports on the receipt and use of ethyl alcohol as well as reports on the
delivery/sales of ethyl alcohol from Heads of Service Offices routinely every month;
•
examining and matching reports on the receipt and use of ethyl alcohol with reports on
the delivery/sales of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices if they are late to convey reports
(LACK-5 and/or LACK-9).
1. The Director General of Customs and Excise after receiving reports on the receipt and
use of ethyl alcohol as well as reports on the delivery/sales of ethyl alcohol from Customs
and Excise Service Offices undertake the following activities :
•
inserting the reports into the computer database;
•
examining and matching LACK-4 reports from agencies/institutions receiving the
exemption facilities and LACK-9 reports from suppliers of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices in
the case of the lateness in conveying reports (LACK-5 and/or LACK-9);
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices if
in the examination by the Director General of Customs and Excise in this case the
Director of Excise, a difference being found in reports (LACK-5 and/or LACK-9);
ATTACHMENT III
PROCEDURES FOR GRANTING OF THE EXEMPTION FROM EXCISE
ON ETHYL ALCOHOL USED FOR SOCIAL PURPOSES
The following provisions apply to the exemption from excise on ethyl alcohol used for
social purposes :
I. Application process
1. Heads of the relevant hospitals :
make out and submit applications along with the supporting documents as
required as meant in Article 6 paragraph (2) to the Minister of Finance in this case of the
Director General of Customs and Excise, attn the Director of Excise, through Heads of
Customs and Excise Service Offices and Heads of Regional Offices of the Director
General of Customs and Excise overseeing :
are obliged to mention signatures of suppliers of ethyl alcohol in application
forms submitted;
in the case of applications for the additional exemption, applications from the
relevant must be accompanied by the planned use and need for ethyl alcohol for a certain
period.
2. Heads of Service Office overseeing agencies/institutions receiving the facilities of
exemption from excise on ethyl alcohol :
•
receive documents of applications for the exemption from applicants;
-
in the case of applications being submitted for the first time, inspect locations of
collection places in the relevant agencies/institutions;
-
examine the documents of applications:
a.
in the case of applications being not complete or true, to return them to
applicants along with explanation for rectification;
b.
in the case of documents being already complete and true, to convey the
documents along with recommendations to the Director of Excise through Heads
of Regional Offices.
1. Heads of Regional Offices overseeing hospitals receiving the facilities of exemption from
excise on ethyl alcohol :
- receive documents of applications for the exemption from Heads of Service
Offices along with recommendations;
-
examine administrative requirements for the documents of the applications;
- in the case of the applications being not complete or untrue, return the
applications to the relevant applicants along with their explanations to Heads of
Service Offices for rectifying;
- in the case of the applications being already complete and true, give up the
applications along with recommendations to the Director General of Customs and
Excise in this case of the Director of Excise;
4.
The Director General of Customs and Excise in this case of the Director of Excise
undertakes the following activities :
•
receiving documents of applications for the exemption from Heads of Regional
Offices along with their recommendations;
•
examining the administrative requirements for the documents of the applications;
•
stipulating the quantity of ethyl alcohol suitable for the exemption;
•
issuing decisions on the exemption from excise on ethyl alcohol;
•
in the case of the issuance of decision on the exemption for the first time,
confidingly granting Exemption Code Numbers (NPP) which function as
registry/identity numbers of recipients of facilities of the exemption from excise
on ethyl alcohol;
•
distributing the decisions on the exemption to :
•
recipients of the facilities;
•
suppliers of ethyl alcohol;
•
Heads of Service Offices overseeing of recipients of the facilities and/or suppliers
of ethyl alcohol;
•
Heads of Regional Offices overseeing recipients of the facilities and/or suppliers
of ethyl alcohol;
•
II.
the Director for Verification and Audit.
Releasing process of ethyl alcohol
Heads of Service Offices overseeing suppliers of ethyl alcohol securing facilities of the
exemption from excise undertake the following activities :
- receiving copies of the decisions on the exemption
- serving the release of ethyl alcohol :
a. in the case of copies/faxed sheets of decisions on the exemption being not
received yet, the release of ethyl alcohol securing the exemption facilities cannot be
served;
b. in the case of the quota of the exemption being already fulfilled, the release of
ethyl alcohol securing the exemption facilities to agencies/institutions receiving the
facilities only can be served after decisions on the additional exemption are existent;
c. producers for releasing ethyl alcohol which secures the exemption facility follows
the provisions in the Decision of the Director General of Customs and Excise No.
KEP-12/BC/1996;
III.
Reporting Process
1. Heads of hospitals receiving the exemption facilities are obliged to send monthly reports
on the use of ethyl alcohol by using form LACK-6 to the Director General of Customs
and Excise in this case the Director of Excise through Heads of Customs and Excise
Service Offices
2. Suppliers of ethyl alcohol securing the exemption facilities are obliged to convey
monthly reports on the sales/delivery of ethyl alcohol to the Director General of Customs
and Excise in this case the Director of Excise through Heads of Customs and Excise
Service Offices overseeing by using form LACK-9.
3. Heads of Service Offices overseeing recipients of the exemption facilities :
•
receiving reports on the receipt and use of ethyl alcohol from recipient of the exemption
facilities not later than the 10th every month;
•
send written warnings to recipients of the exemption facilities with copies made available
to Heads of Regional Offices and the Head Office of Customs and Excise in the case of
the lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol supplied to recipients of the facilities on the basis
of LACK-5 reports and Manuals of Supervision managed by the relevant Service Offices;
•
in the case of any difference, further examine and take measures in accordance with the
provisions in force;
•
send the reports to the Director General of Customs and Excise in this case the Director
of Excise with copies made available to Regional Offices routinely not later than the 15th
every month.
1. Heads of Regional Offices overseeing suppliers of ethyl alcohol undertake the following
activities :
•
receiving reports on the receipt and use of ethyl alcohol from suppliers of ethyl alcohol
not later than the 10th every month;
•
sending written warnings to suppliers of ethyl alcohol with copies made available to
Heads of Regional Offices and the Head Office of Customs and Excise in the case of the
lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol taken out from suppliers of ethyl alcohol on the
basis of form LACK-9 and Manuals of Supervision managed by the relevant Service
Offices;
•
in the case of any difference, further examining and taking measures in accordance with
the provisions in force;
•
sending the reports to the Director General of Customs and Excise in this case the
Director of Excise with copies made available to Regional Offices routinely not later than
the 15th every month.
1. Heads of Regional Offices overseeing recipients of the exemption facilities and suppliers
of ethyl alcohol undertake the following activities :
•
receiving reports on the receipt and use of ethyl alcohol as well as reports on the
delivery/sales of ethyl alcohol from Heads of Service Offices routinely every month;
•
examining and matching reports on the receipt and use of ethyl alcohol with reports on
the delivery/sales of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices if they are late to convey reports
(LACK-6 and/or LACK-9).
1. The Director General of Customs and Excise after receiving reports on the receipt and
use of ethyl alcohol as well as reports on the delivery/sales of ethyl alcohol from Customs
and Excise Service Offices undertake the following activities :
•
inserting the reports into the computer database;
•
examining and matching LACK-6 reports from recipients of the exemption facilities and
LACK-9 reports from suppliers of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices in
the case of the lateness in conveying reports (LACK-6 and/or LACK-9);
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices if
in the examination by the Director General of Customs and Excise in this case the
Director of Excise, a difference being found in reports (LACK-6 and/or LACK-9);
NO. KEP-57/BC/2001 DATED AUGUST 31, 2001
PROCEDURES FOR GRANTING THE EXEMPTION
FROM EXCISE ON ETHYL ALCOHOL
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,
Considering :
a. that pursuant to Article 13 of the Decree of the Minister of Finance No. KMK.05/1996
dated April 1, 1996, the Director General of Customs and Excise further stipulates the
implementation of provisions on the exemption from excise;
b. that in order to implement the provision as meant letter a, it is necessary to stipulate a
decision of the Director General of Customs and Excise on the granting of the exemption
from excise on ethyl alcohol.
In view of :
1. Law No. 11/1995 on excise (Statute Book of 1996 No. 76, Supplement to Statute Book
No. 3613);
2. Decree of the Minister of Finance No. 243/KMK.05/1996 on the exemption from excise;
3. Decision of the Director General of Customs and Excise No. 57/BC/1998 on the mixing
of ethyl alcohol to be used as a raw material or auxiliary material in the production of
end-products which are not excisable goods.
DECIDES :
To stipulate :
THE DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE ON
PROCEDURES FOR GRANTING THE EXEMPTION FROM EXCISE ON ETHYL
ALCOHOL.
Article 1
The exemption from excise on ethyl alcohol used as a raw material or auxiliary material
in the production of end-products which are not excisable goods is done in accordance with the
procedures as stipulated in Attachment I to this decision of the Director General of Customs and
Excise.
Article 2
The exemption from excise on ethyl alcohol used for research and scientific development
purposes is done in accordance with the procedures as set forth in Attachment II to this decision
of the Director General of Customs and Excise.
Article 3
The exemption from excise on ethyl alcohol used for social purposes is done in accordance with
the procedures as set forth in Attachment III to this decision of the Director General of Customs
and Excise.
Article 4
Procedures of the end-products being not excisable goods as meant in Article 2 that
submit applications for the exemption from excise for the first time, are obliged to enclose :
a. photocopies of licenses from institutions concerned, namely :
1)
industrial business licenses from the Ministry of Industry and Trade or the
Investment Coordinating Board;
2)
recommendations from the Minister of Health for products obliged to secure
licenses from the relevant institutions.
b. photocopies of taxpayer code numbers;
c. photocopies of deeds of establishment of businesses in the case of the applicants being
statutory bodies;
d. official reports on the inspection of locations by Customs and Excise officials from the
overseeing offices along with maps of factory locations.
e. planned need for ethyl alcohol for one calendar year, including :
1)
kinds of end-products to be produced along with the total production for one
calendar month and year;
2)
the quantity of ethyl alcohol needed for every unit of goods;
f. brief description of the use of ethyl alcohol in the manufacturing process of the endproducts;
g. samples of the end-products which are produced.
Article 5
(1) The exemption from excise on ethyl alcohol as meant in Article 2 is granted to official
agencies/institutions operating in the field of scientific and technological research and
development.
(2) The agencies/institutions as meant in paragraph (1) which submit applications for the
exemption from excise on ethyl alcohol for the first time, are obliged to enclose :
a. recommendations from heads of agencies/institutions overseeing the agencies/institutions
submitting the applications;
b. official reports on the inspection of locations by customs and excise officials from the
overseeing offices along with pictures of position/location of collection places of ethyl
alcohol's within the relevant agencies/institutions;
c. planned need for ethyl alcohol for one calendar year.
Article 6
(1) The exemption from excise on ethyl alcohol as meant in Article 3 is granted to hospitals.
(2) Heads of the hospitals as meant in paragraph (1) that submit applications for the
exemption from excise on ethyl alcohol for the first time, are obliged to enclose :
a. official reports on the inspection of locations by customs and excise officials from the
overseeing offices along with pictures of position/location of collection places of ethyl
alcohol within the relevant hospitals;
b. planned need for ethyl alcohol for one calendar year.
Article 7
The deadline of examination and settlement of applications for the exemption is
hierarchically set as follows :
a. in Customs and Excise Service Offices, not later than 6 (six) working days as from the
date of receipt of complete and true applications;
b. in Regional Offices of the Directorate General of Customs and Excise, not later than 3
(three) working days as from the date of receipt of complete and true applications;
c. in the Head Office of the Directorate General of Customs and Excise Service Offices, not
later than 5 (five) working days as from the date of receipt of complete and true
applications.
Article 8
(1) To assure the use of ethyl alcohol in the production of end-products, Heads of Customs
and Excise Service Offices can apply a laboratory test to samples of end-products which are
conveyed.
(2) The laboratory test as meant in paragraph (1) is done in laboratoriums appointed by
Heads of Customs and Excise Service Offices.
Article 9
The quantity of ethyl alcohol exempted from excise is calculated on the basis of the
production need and realization of the use of ethyl alcohol in the previous months, except for
new applications for the exemption.
Article 10
The decision on the exemption from excise on ethyl alcohol is effective up to the end of
the calendar year (December 31) in the current year.
Article 11
(1) If the quantity of ethyl alcohol securing the exemption in the current year is not
sufficient, producers of end-products, heads of agencies/institutions/agencies can submit
applications for the addition to the exemption from excise on ethyl alcohol..
(2) Procedures for the addition to the exemption from excise on ethyl alcohol as meant in
paragraph (1) are as follows :
a. in accordance to the procedures as stipulated in Attachment I to this Decision of the
Director General of Customs and Excise, if ethyl alcohol is used as a raw material or
auxiliary material in the production of end-products being not excisable goods;
b. in accordance to the procedures as stipulated in Attachment II to this Decision of the
Director General of Customs and Excise, if ethyl alcohol is used for research and
scientific development purposes;
c. in accordance to the procedures as stipulated in Attachment III to this Decision of the
Director General of Customs and Excise, if ethyl alcohol is used for social purposes
Article 12
Customs and Excise Service Offices overseeing producers of endproducts/agencies/institutions/ hospitals using ethyl alcohol under the exemption facility are
obliged to monitor the quantity of ethyl alcohol supplied from factories/collection places or
importers of ethyl alcohol as suppliers of ethyl alcohol to prevent the supply from exceeding the
exemption quota granted every calendar year.
Article 13
Producers of end-products/agencies/institutions/ hospitals already securing decisions on
the exemption from excise on ethyl alcohol from the Director General of Customs and Excise are
given Exemption Code Numbers (NPP) which function as registry/identity numbers of recipients
of the exemption facility.
Article 14
(1) Producers of end-products/agencies/institutions/ hospitals already securing the facility of
exemption from excise on ethyl alcohol are fully responsible to ethyl alcohol inserted into
their storage places.
(2) After the validity period of the decision on the exemption expires, the remainder of ethyl
alcohol still available in storage places of producers of end-products/agencies/institutions/
hospitals only can be used after securing new decisions on the exemption from excise on
ethyl alcohol.
Article 15
(1) Producers of end-products/agencies/institutions/ hospitals already securing the facility of
exemption from excise are obliged to convey monthly reports on the use of ethyl alcohol to
the Director General of Customs and Excise in this case the Director of Excise through
Heads of the overseeing Customs and Excise Office by using :
a. form LACK-3, in the case of owners of integrated manufacturers;
b. form LACK-4, in the case of owners of non-integrated manufacturers;
c. form LACK-5, in the case of agencies/institutions using ethyl alcohol for research and
scientific development purposes;
d. form LACK-6, in the case of hospitals using ethyl alcohol for social purposes.
(2) Owner of factories/collection places or importers of ethyl alcohol supplying ethyl alcohol
under the exemption facility are obliged to convey monthly reports on the use of ethyl
alcohol to the Director General of Customs and Excise in this case the Director of Excise
through Heads of the overseeing Customs and Excise Office by using form LACK-9.
(3) The reports as meant in paragraphs (1) and (2) must have been received by the overseeing
Customs and Excise Service Offices not later than the 10th every month.
(3) In the case of the deadline as meant in paragraph (3) elapsing, the granting of the
exemption facility to the relevant companies can be reviewed.
Article 16
(1) Producers of end-products/agencies/institutions/ hospitals already securing the facility of
exemption from excise on ethyl alcohol are prohibited from importing ethyl alcohol still
owing excise at the quantity exceeding the exemption quota already granted.
(2) Producers of end-products/agencies/institutions/ hospitals violating the provision as
meant in paragraph (1) are subjected to the administrative sanctions as meant in Article 9
paragraph (3) of Law No. 11/1995 on excise.
Article 17
Upon the issuance of this decision of the Director General of Customs and Excise, the
Circular of the Director General of Customs and Excise No. SE-31/BC/1998 on the granting of
the exemption in the excise field is declared null and void.
Article 18
This decision of the Director General of Customs and Excise comes into force as from
the date of stipulation.
For public cognizance, this decision shall be published by placing it in State Gazette of
the Republic of Indonesia.
Stipulated in Jakarta
On August 31, 2001
THE DIRECTOR GENERAL
sgd.
R.B. PERMANA AGUNG
ATTACHMENT I
PROCEDURES FOR GRANTING OF THE EXEMPTION FROM EXCISE
ON ETHYL ALCOHOL USED AS A RAW MATERIAL OR AUXILIARY MATERIAL
IN THE PRODUCTION OF END-PRODUCTS BEING NOT EXCISABLE GOODS
The following provisions apply to the exemption from excise on ethyl alcohol used as a
raw material or auxiliary material in the production of end-products being not excisable goods
through the integrated or non-integrated production process :
I. Application process
1. producers of end-products
a. make out and submit applications along with the required attachments as meant in
Article 4 to the Minister of Finance in this case of the Director General of
Customs and Excise, attn the Director of Excise, through Regional Offices of the
Director General of Customs and Excise overseeing by using :
•
form PMCK-1, in the case of the integrated production process;
•
form PMCK-2, in the case of non-integrated production process;
a. are obliged to put signatures of entrepreneurs applying ethyl alcohol on the
submitted application forms;
b. mention the quantity of ethyl alcohol applied for the exemption and specify the
quantity which must be mixed or must not be mixed or any of which, in
accordance with the need;
c. are obliged to mention names of suppliers of ethyl alcohol and detailed quantity
of ethyl alcohol to be imported;
d. are obliged to report the planned production of end-products and the additional
need to ethyl alcohol along with copies of licenses from institutions concerned if
the relevant submit applications for the additional ethyl alcohol.
1. Heads of Service Office overseeing producers of end-products :
•
receive documents of applications for the exemption from applicants;
•
examine the documents.
b. in the case of new applications being submitted for the first time, to inspect
locations of factories;
c. in the case of documents being not complete or true, to return them to applicants
along with explanation for rectification;
d. in the case of documents being already complete and true, to convey the
documents along with recommendations to the Director of Excise through Heads of
Regional Offices.
1. Heads of Regional Offices overseeing producers of end-products :
- receive documents of applications for the exemption from Heads of Service
Offices along with recommendations;
-
examine administrative requirements for the documents of the applications;
-
in the case of the applications being not complete or untrue, return the
applications to the relevant applicants along with their explanations to Heads of
Service Offices for rectifying;
- in the case of the applications being already complete and true, give up the
applications along with recommendations to the Director General of Customs and
Excise in this case of the Director of Excise;
4.
The Director General of Customs and Excise in this case of the Director of Excise
undertakes the following activities :
II.
•
receiving documents of applications for the exemption from Heads of Regional
Offices along with their recommendations;
•
examining the administrative requirements for the documents of the applications;
•
stipulating the quantity of ethyl alcohol suitable for the exemption;
•
issuing decisions on the exemption from excise on ethyl alcohol;
•
in the case of the issuance of decision on the exemption for the first time,
confidingly granting Exemption Code Numbers (NPP) which function as
registry/identity numbers of recipients of facilities of the exemption from excise
on ethyl alcohol;
•
distributing the decisions on the exemption to :
•
producers of end-products;
•
suppliers of ethyl alcohol;
•
Heads of Service Offices overseeing producers of end-products and/or suppliers
of ethyl alcohol;
•
Heads of Regional Offices overseeing producers of end-products and/or suppliers
of ethyl alcohol;
•
the Director for Verification and Audit.
Releasing process of ethyl alcohol
Heads of Service Offices overseeing suppliers of ethyl alcohol securing facilities of the
exemption from excise undertake the following activities :
- receiving copies of the decisions on the exemption
- serving the release of ethyl alcohol :
a. in the case of copies/faxed sheets of decisions on the exemption being not
received yet, the release of ethyl alcohol securing the exemption facilities cannot be
served;
b. in the case of the quota of the exemption being already fulfilled, the release of
ethyl alcohol securing the exemption facilities to producers of end-products only can
be served after decisions on the additional exemption are existent;
c. producers for releasing ethyl alcohol which secures the exemption facility follows
the provisions in the Decision of the Director General of Customs and Excise No.
KEP-12/BC/1996;
III.
Reporting Process
1. Producers of end-products are obliged to send monthly reports on the use of ethyl alcohol
to the Director General of Customs and Excise in this case the Director of Excise through
Heads of Customs and Excise Service Offices overseeing by using the following forms :
a. LACK-3, in the case of producers of end-products adopting the integrated production
process;
b. LACK-4, in the case of producers of end-products adopting the non-integrated production
process.
1. Suppliers of ethyl alcohol securing the exemption facilities are obliged to convey
monthly reports on the sales/delivery of ethyl alcohol to the Director General of Customs
and Excise in this case the Director of Excise through Heads of Customs and Excise
Service Offices overseeing by using form LACK-9.
2. Heads of Service Offices overseeing producers of end-products undertake the following
activities :
•
receiving reports on the receipt and use of ethyl alcohol from producers of end-products
not later than the 10th every month;
•
sending written warnings to producers of end-product with copies made available to
Heads of Regional Offices and the Head Office of Customs and Excise in the case of the
lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol supplied to producers of end-products on the basis
of form LACK-4 and Manuals of Supervision managed by the relevant Service Offices;
•
in the case of any difference, further examining and taking measures in accordance with
the provisions in force;
•
sending the reports to the Director General of Customs and Excise in this case the
Director of Excise with copies made available to Regional Offices routinely not later than
the 15th every month.
1. Heads of Regional Offices overseeing suppliers of ethyl alcohol undertake the following
activities :
•
receiving reports on the receipt and use of ethyl alcohol from suppliers of ethyl alcohol
not later than the 10th every month;
•
sending written warnings to suppliers of ethyl alcohol with copies made available to
Heads of Regional Offices and the Head Office of Customs and Excise in the case of the
lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol taken out from suppliers of ethyl alcohol on the
basis of form LACK-9 and Manuals of Supervision managed by the relevant Service
Offices;
•
in the case of any difference, further examining and taking measures in accordance with
the provisions in force;
•
sending the reports to the Director General of Customs and Excise in this case the
Director of Excise with copies made available to Regional Offices routinely not later than
the 15th every month.
1. Heads of Regional Offices overseeing producers of end-products and suppliers of ethyl
alcohol undertake the following activities :
•
receiving reports on the receipt and use of ethyl alcohol as well as reports on the
delivery/sales of ethyl alcohol from Heads of Service Offices routinely every month;
•
examining and matching reports on the receipt and use of ethyl alcohol with reports on
the delivery/sales of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices if they are late to convey reports
(LACK-4 and/or LACK-9).
1. The Director General of Customs and Excise after receiving reports on the receipt and
use of ethyl alcohol as well as reports on the delivery/sales of ethyl alcohol from Customs
and Excise Service Offices undertake the following activities :
•
inserting the reports into the computer database;
•
examining and matching LACK-4 reports from producers of end-products and LACK-9
reports from suppliers of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices in
the case of the lateness in conveying reports (LACK-4 and/or LACK-9);
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices in
the case of the lateness in conveying reports (LACK-4 and/or LACK-9);
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices if
in the examination by the Director General of Customs and Excise in this case the
Director of Excise, a difference being found in reports (LACK-4 and/or LACK-9);
ATTACHMENT II
PROCEDURES FOR GRANTING OF THE EXEMPTION FROM EXCISE
ON ETHYL ALCOHOL USED FOR RESEARCH AND
SCIENTIFIC DEVELOPMENT PURPOSES
The following provisions apply to the exemption from excise on ethyl alcohol used for
research and scientific development purposes :
I. Application process
1. Heads of the relevant agencies/institutions :
make out and submit applications by using form PMCK-3 along with the
supporting documents as required as meant in Article 5 paragraph (2) to the Minister of
Finance in this case of the Director General of Customs and Excise, attn the Director of
Excise, through Heads of Customs and Excise Service Offices and Heads of Regional
Offices of the Director General of Customs and Excise overseeing :
are obliged to mention signatures of suppliers of ethyl alcohol in application
forms submitted;
in the case of applications for the additional exemption, applications from the
relevant must be accompanied by the planned use and need for ethyl alcohol for a certain
period.
2. Heads of Service Office overseeing agencies/institutions receiving the facilities of
exemption from excise on ethyl alcohol :
•
receive documents of applications for the exemption from applicants;
- in the case of applications being sub mitted for the first time, inspect locations of
collection places in the relevant agencies/institutions;
-
examine the documents :
a.
in the case of documents being not complete or true, to return them to
applicants along with explanation for rectification;
b.
in the case of documents being already complete and true, to convey the
documents along with recommendations to the Director of Excise through Heads
of Regional Offices.
1. Heads of Regional Offices overseeing agencies/institutions receiving the facilities of
exemption from excise on ethyl alcohol :
- receive documents of applications for the exemption from Heads of Service
Offices along with recommendations;
-
examine administrative requirements for the documents of the applications;
- in the case of the applications being not complete or untrue, return the
applications to the relevant applicants along with their explanations to Heads of
Service Offices for rectifying;
- in the case of the applications being already complete and true, give up the
applications along with recommendations to the Director General of Customs and
Excise in this case of the Director of Excise;
4.
The Director General of Customs and Excise in this case of the Director of Excise
undertakes the following activities :
•
receiving documents of applications for the exemption from Heads of Regional
Offices along with their recommendations;
•
examining the administrative requirements for the documents of the applications;
II.
•
stipulating the quantity of ethyl alcohol suitable for the exemption;
•
issuing decisions on the exemption from excise on ethyl alcohol;
•
in the case of the issuance of decision on the exemption for the first time,
confidingly granting Exemption Code Numbers (NPP) which function as
registry/identity numbers of recipients of facilities of the exemption from excise
on ethyl alcohol;
•
distributing the decisions on the exemption to :
•
recipients of the facilities;
•
suppliers of ethyl alcohol;
•
Heads of Service Offices overseeing of recipients of the facilities and/or suppliers
of ethyl alcohol;
•
Heads of Regional Offices overseeing recipients of the facilities and/or suppliers
of ethyl alcohol;
•
the Director for Verification and Audit.
Releasing process of ethyl alcohol
Heads of Service Offices overseeing suppliers of ethyl alcohol securing facilities of the
exemption from excise undertake the following activities :
- receiving copies of the decisions on the exemption
- serving the release of ethyl alcohol :
a. in the case of copies/faxed sheets of decisions on the exemption being not
received yet, the release of ethyl alcohol securing the exemption facilities cannot be
served;
b. in the case of the quota of the exemption being already fulfilled, the release of
ethyl alcohol securing the exemption facilities to agencies/institutions receiving the
facilities only can be served after decisions on the additional exemption are existent;
c. producers for releasing ethyl alcohol which secures the exemption facility follows
the provisions in the Decision of the Director General of Customs and Excise No.
KEP-12/BC/1996;
III.
Reporting Process
1. Heads of agencies/institutions receiving the exemption facilities are obliged to send
monthly reports on the use of ethyl alcohol by using form LACK-5 to the Director
General of Customs and Excise in this case the Director of Excise through Heads of
Customs and Excise Service Offices
2. Suppliers of ethyl alcohol securing the exemption facilities are obliged to convey
monthly reports on the sales/delivery of ethyl alcohol to the Director General of Customs
and Excise in this case the Director of Excise through Heads of Customs and Excise
Service Offices overseeing by using form LACK-9.
3. Heads of Service Offices overseeing agencies/institutions receiving the exemption
facilities :
•
receiving reports on the receipt and use of ethyl alcohol from agencies/institutions
receiving the exemption facilities not later than the 10th every month;
•
sending written warnings to agencies/institutions receiving the exemption facilities with
copies made available to Heads of Regional Offices and the Head Office of Customs and
Excise in the case of the lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol supplied to recipients of the facilities on the basis
of form LACK-5 reports and Manuals of Supervision managed by the relevant Service
Offices;
•
in the case of any difference, further examine and take measures in accordance with the
provisions in force;
•
send the reports to the Director General of Customs and Excise in this case the Director
of Excise with copies made available to Regional Offices routinely not later than the 15th
every month.
1. Heads of Regional Offices overseeing suppliers of ethyl alcohol undertake the following
activities :
•
receiving reports on the receipt and use of ethyl alcohol from suppliers of ethyl alcohol
not later than the 10th every month;
•
sending written warnings to suppliers of ethyl alcohol with copies made available to
Heads of Regional Offices and the Head Office of Customs and Excise in the case of the
lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol taken out from suppliers of ethyl alcohol on the
basis of form LACK-9 and Manuals of Supervision managed by the relevant Service
Offices;
•
in the case of any difference, further examining and taking measures in accordance with
the provisions in force;
•
sending the reports to the Director General of Customs and Excise in this case the
Director of Excise with copies made available to Regional Offices routinely not later than
the 15th every month.
1. Heads of Regional Offices overseeing agencies/institutions receiving the exemption
facilities and suppliers of ethyl alcohol undertake the following activities :
•
receiving reports on the receipt and use of ethyl alcohol as well as reports on the
delivery/sales of ethyl alcohol from Heads of Service Offices routinely every month;
•
examining and matching reports on the receipt and use of ethyl alcohol with reports on
the delivery/sales of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices if they are late to convey reports
(LACK-5 and/or LACK-9).
1. The Director General of Customs and Excise after receiving reports on the receipt and
use of ethyl alcohol as well as reports on the delivery/sales of ethyl alcohol from Customs
and Excise Service Offices undertake the following activities :
•
inserting the reports into the computer database;
•
examining and matching LACK-4 reports from agencies/institutions receiving the
exemption facilities and LACK-9 reports from suppliers of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices in
the case of the lateness in conveying reports (LACK-5 and/or LACK-9);
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices if
in the examination by the Director General of Customs and Excise in this case the
Director of Excise, a difference being found in reports (LACK-5 and/or LACK-9);
ATTACHMENT III
PROCEDURES FOR GRANTING OF THE EXEMPTION FROM EXCISE
ON ETHYL ALCOHOL USED FOR SOCIAL PURPOSES
The following provisions apply to the exemption from excise on ethyl alcohol used for
social purposes :
I. Application process
1. Heads of the relevant hospitals :
make out and submit applications along with the supporting documents as
required as meant in Article 6 paragraph (2) to the Minister of Finance in this case of the
Director General of Customs and Excise, attn the Director of Excise, through Heads of
Customs and Excise Service Offices and Heads of Regional Offices of the Director
General of Customs and Excise overseeing :
are obliged to mention signatures of suppliers of ethyl alcohol in application
forms submitted;
in the case of applications for the additional exemption, applications from the
relevant must be accompanied by the planned use and need for ethyl alcohol for a certain
period.
2. Heads of Service Office overseeing agencies/institutions receiving the facilities of
exemption from excise on ethyl alcohol :
•
receive documents of applications for the exemption from applicants;
-
in the case of applications being submitted for the first time, inspect locations of
collection places in the relevant agencies/institutions;
-
examine the documents of applications:
a.
in the case of applications being not complete or true, to return them to
applicants along with explanation for rectification;
b.
in the case of documents being already complete and true, to convey the
documents along with recommendations to the Director of Excise through Heads
of Regional Offices.
1. Heads of Regional Offices overseeing hospitals receiving the facilities of exemption from
excise on ethyl alcohol :
- receive documents of applications for the exemption from Heads of Service
Offices along with recommendations;
-
examine administrative requirements for the documents of the applications;
- in the case of the applications being not complete or untrue, return the
applications to the relevant applicants along with their explanations to Heads of
Service Offices for rectifying;
- in the case of the applications being already complete and true, give up the
applications along with recommendations to the Director General of Customs and
Excise in this case of the Director of Excise;
4.
The Director General of Customs and Excise in this case of the Director of Excise
undertakes the following activities :
•
receiving documents of applications for the exemption from Heads of Regional
Offices along with their recommendations;
•
examining the administrative requirements for the documents of the applications;
•
stipulating the quantity of ethyl alcohol suitable for the exemption;
•
issuing decisions on the exemption from excise on ethyl alcohol;
•
in the case of the issuance of decision on the exemption for the first time,
confidingly granting Exemption Code Numbers (NPP) which function as
registry/identity numbers of recipients of facilities of the exemption from excise
on ethyl alcohol;
•
distributing the decisions on the exemption to :
•
recipients of the facilities;
•
suppliers of ethyl alcohol;
•
Heads of Service Offices overseeing of recipients of the facilities and/or suppliers
of ethyl alcohol;
•
Heads of Regional Offices overseeing recipients of the facilities and/or suppliers
of ethyl alcohol;
•
II.
the Director for Verification and Audit.
Releasing process of ethyl alcohol
Heads of Service Offices overseeing suppliers of ethyl alcohol securing facilities of the
exemption from excise undertake the following activities :
- receiving copies of the decisions on the exemption
- serving the release of ethyl alcohol :
a. in the case of copies/faxed sheets of decisions on the exemption being not
received yet, the release of ethyl alcohol securing the exemption facilities cannot be
served;
b. in the case of the quota of the exemption being already fulfilled, the release of
ethyl alcohol securing the exemption facilities to agencies/institutions receiving the
facilities only can be served after decisions on the additional exemption are existent;
c. producers for releasing ethyl alcohol which secures the exemption facility follows
the provisions in the Decision of the Director General of Customs and Excise No.
KEP-12/BC/1996;
III.
Reporting Process
1. Heads of hospitals receiving the exemption facilities are obliged to send monthly reports
on the use of ethyl alcohol by using form LACK-6 to the Director General of Customs
and Excise in this case the Director of Excise through Heads of Customs and Excise
Service Offices
2. Suppliers of ethyl alcohol securing the exemption facilities are obliged to convey
monthly reports on the sales/delivery of ethyl alcohol to the Director General of Customs
and Excise in this case the Director of Excise through Heads of Customs and Excise
Service Offices overseeing by using form LACK-9.
3. Heads of Service Offices overseeing recipients of the exemption facilities :
•
receiving reports on the receipt and use of ethyl alcohol from recipient of the exemption
facilities not later than the 10th every month;
•
send written warnings to recipients of the exemption facilities with copies made available
to Heads of Regional Offices and the Head Office of Customs and Excise in the case of
the lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol supplied to recipients of the facilities on the basis
of LACK-5 reports and Manuals of Supervision managed by the relevant Service Offices;
•
in the case of any difference, further examine and take measures in accordance with the
provisions in force;
•
send the reports to the Director General of Customs and Excise in this case the Director
of Excise with copies made available to Regional Offices routinely not later than the 15th
every month.
1. Heads of Regional Offices overseeing suppliers of ethyl alcohol undertake the following
activities :
•
receiving reports on the receipt and use of ethyl alcohol from suppliers of ethyl alcohol
not later than the 10th every month;
•
sending written warnings to suppliers of ethyl alcohol with copies made available to
Heads of Regional Offices and the Head Office of Customs and Excise in the case of the
lateness in the conveyance of the reports.
•
matching the quantity of ethyl alcohol taken out from suppliers of ethyl alcohol on the
basis of form LACK-9 and Manuals of Supervision managed by the relevant Service
Offices;
•
in the case of any difference, further examining and taking measures in accordance with
the provisions in force;
•
sending the reports to the Director General of Customs and Excise in this case the
Director of Excise with copies made available to Regional Offices routinely not later than
the 15th every month.
1. Heads of Regional Offices overseeing recipients of the exemption facilities and suppliers
of ethyl alcohol undertake the following activities :
•
receiving reports on the receipt and use of ethyl alcohol as well as reports on the
delivery/sales of ethyl alcohol from Heads of Service Offices routinely every month;
•
examining and matching reports on the receipt and use of ethyl alcohol with reports on
the delivery/sales of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices if they are late to convey reports
(LACK-6 and/or LACK-9).
1. The Director General of Customs and Excise after receiving reports on the receipt and
use of ethyl alcohol as well as reports on the delivery/sales of ethyl alcohol from Customs
and Excise Service Offices undertake the following activities :
•
inserting the reports into the computer database;
•
examining and matching LACK-6 reports from recipients of the exemption facilities and
LACK-9 reports from suppliers of ethyl alcohol;
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices in
the case of the lateness in conveying reports (LACK-6 and/or LACK-9);
•
warning Heads of Customs and Excise Service Offices and Heads of Regional Offices if
in the examination by the Director General of Customs and Excise in this case the
Director of Excise, a difference being found in reports (LACK-6 and/or LACK-9);