ProdukHukum Perdagangan
CIRCULAR OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
NO. SE-32/BC/2001 DATED OCTOBER 23, 2001
THE INTENSIVE CONTROL OF DRINKS CONTAINING ETHYL ALCOHOL
To.
1. Heads of Regional Offices of the Directorate General of Customs and Excise;
2. Heads of Customs and Excise Service Offices throughout Indonesia
With the implementation of the Decision of the Director General of Customs and Excise No. KEP12/BC/1996 dated April 1, 1996 on the procedures for the entry, release and transport of excisable goods, in
order to intensify the control of drinks containing ethyl alcohol and safeguard state revenues the following
matters should have your attention :
1. In the case of the release if drinks containing ethyl alcohol (MMEA) from the factory, the bask page of CX14 form must be filled in using a ballpoint/pen :
a. In the column of Notes of Audit Results before the release :
- whether or not the quantity and type of MMEA as referred to in the document already agree with the
physical quantity (the definition of quantity refers to volume/content and the definition of type refers
to ethyl alcohol content). If suitable, write "suitable to the quantity and type of MMEA". If
unsuitable, write "unsuitable to the quantity and type of MMEA because ……"
- the signature, name, and civil servant's registry number of the customs and excise official conducting
the audit.
b. In the column of Note of Release during the release :
- whether or not the quantity and type of MMEA released agree with those notified in the document. If
suitable, write "suitable to the quantity and type of MMEA released". If unsuitable, write "unsuitable
to the quantity and type of MMEA released because ……"
- the type and police number of the vehicle transporting MMEA
- the date and time of releasing MMEA
- the signature, name and civil servant's registry number (NIP) of the customs and excise official
supervising the release of MMEA.
2. It is necessary to test the ethyl alcohol content of MMEA produced by MMEA manufacturers/plants under
the purview of year of office at the laboratory of the local office of the food and drug control board (BPOM)
or at the laboratory of the customs and excise office on condition that :
a. samples are taken from free circulation or from the factory in a closed manner;
b. the result of the laboratory test is later compared to the ethyl alcohol content put on the label. If the ethyl
alcohol content based on the result of the laboratory test is higher than that put on the label, the
following actions must be taken :
- preventing the product from being released from the factory;
- conducting an audit to know the amount of underpaid excise on the product already released from
the factory;
- collecting the excise still to be paid by the factory.
3. An incidental investigation of vehicles used for the transport of MMEA in free circulation, either those from
the local factory, the customs area or the distributor/agent, needs to be conducted by comparing the quantity
and type of MMEA physically with those reported in the excise documents. In the event of imported
MMEA, check the excise tape to prevent the circulation of MMEA having no excise tape affixed or having
fake excise tape affixed. The result of investigation conducted by the customs and excise official into
MMEA from the agent/distributor must be put on the column of Notes of the Customs and Excise Official
on the back page of CK-16 form.
4. Any administrative or criminal violation must be dealt with in accordance with the existing law and be
reported to the Director of Prevention and Investigation and the Director of Excise at the first chance.
This is for your implementation with a full sense of responsibility.
THE DIRECTOR GENERAL
sgd.
DR. PERMANA AGUNG D. MSc.
NO. SE-32/BC/2001 DATED OCTOBER 23, 2001
THE INTENSIVE CONTROL OF DRINKS CONTAINING ETHYL ALCOHOL
To.
1. Heads of Regional Offices of the Directorate General of Customs and Excise;
2. Heads of Customs and Excise Service Offices throughout Indonesia
With the implementation of the Decision of the Director General of Customs and Excise No. KEP12/BC/1996 dated April 1, 1996 on the procedures for the entry, release and transport of excisable goods, in
order to intensify the control of drinks containing ethyl alcohol and safeguard state revenues the following
matters should have your attention :
1. In the case of the release if drinks containing ethyl alcohol (MMEA) from the factory, the bask page of CX14 form must be filled in using a ballpoint/pen :
a. In the column of Notes of Audit Results before the release :
- whether or not the quantity and type of MMEA as referred to in the document already agree with the
physical quantity (the definition of quantity refers to volume/content and the definition of type refers
to ethyl alcohol content). If suitable, write "suitable to the quantity and type of MMEA". If
unsuitable, write "unsuitable to the quantity and type of MMEA because ……"
- the signature, name, and civil servant's registry number of the customs and excise official conducting
the audit.
b. In the column of Note of Release during the release :
- whether or not the quantity and type of MMEA released agree with those notified in the document. If
suitable, write "suitable to the quantity and type of MMEA released". If unsuitable, write "unsuitable
to the quantity and type of MMEA released because ……"
- the type and police number of the vehicle transporting MMEA
- the date and time of releasing MMEA
- the signature, name and civil servant's registry number (NIP) of the customs and excise official
supervising the release of MMEA.
2. It is necessary to test the ethyl alcohol content of MMEA produced by MMEA manufacturers/plants under
the purview of year of office at the laboratory of the local office of the food and drug control board (BPOM)
or at the laboratory of the customs and excise office on condition that :
a. samples are taken from free circulation or from the factory in a closed manner;
b. the result of the laboratory test is later compared to the ethyl alcohol content put on the label. If the ethyl
alcohol content based on the result of the laboratory test is higher than that put on the label, the
following actions must be taken :
- preventing the product from being released from the factory;
- conducting an audit to know the amount of underpaid excise on the product already released from
the factory;
- collecting the excise still to be paid by the factory.
3. An incidental investigation of vehicles used for the transport of MMEA in free circulation, either those from
the local factory, the customs area or the distributor/agent, needs to be conducted by comparing the quantity
and type of MMEA physically with those reported in the excise documents. In the event of imported
MMEA, check the excise tape to prevent the circulation of MMEA having no excise tape affixed or having
fake excise tape affixed. The result of investigation conducted by the customs and excise official into
MMEA from the agent/distributor must be put on the column of Notes of the Customs and Excise Official
on the back page of CK-16 form.
4. Any administrative or criminal violation must be dealt with in accordance with the existing law and be
reported to the Director of Prevention and Investigation and the Director of Excise at the first chance.
This is for your implementation with a full sense of responsibility.
THE DIRECTOR GENERAL
sgd.
DR. PERMANA AGUNG D. MSc.