- Shintaloka Pradita Sicca / VIVA.co.id
VIVA – The government has officially issued a policy on the notification of excisable goods, one is related to alcoholic beverages and cigarettes. This regulation is stated in the Minister of Finance Regulation (PMK) Number 161 / PMK.04 / 2022.
Director of Communication and Guidance for Customs Service Users, Nirwala Dwi Heryanto, stated the regulation had officially become law on November 14, 2022, and would come into force after 90 days from that date.
Nirwala Dwi explained that the policy points in the regulation are implied in five things. First, changes to the point of completion for excisable goods (BKC) in the form of sliced tobacco (Tis). The activity is meant to be completed for sliced tobacco when the tobacco leaves are rajang.
However, the administrative obligation comes into effect when sliced tobacco has been mixed or added with tobacco, which comes from abroad, or other materials commonly used in the manufacture of tobacco products, or have been packaged in packages for retail sale.
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- Tudji Martudji/Surabaya
Thus, there are two provisions for sliced tobacco, namely Tis for retail sale and Tis packaged other than in packaging for retail sale (as raw materials), Nirwala said.
Second, changes to the notification period and the period for submitting notifications of BKC that have been completed. The period of notification of BKC that has been completed for BKC in the form of MMEA class B and C and HT is changed to monthly.
Meanwhile, the period for submitting the notification of BKC that has been completed for the BKC is extended to no later than the 10th for the BKC manufacturing period in the previous month.
Third, changes to the data component in the form of data on the number and date of the production document in the notification of the completed BKC. The data on the number and date of the production document in the completed BKC notification is omitted.
The value of the BKC recorded in the second sheet of the completed BKC notification document is the accumulated amount of production of the BKC during the manufacturing period for each type/class, brand, type of packaging, and packaging size of the BKC.
Fourth, there is a change in the provisions related to the correction of the data of the BKC notification that has been completed. The correction of BKC notification data completed for BKC in the form of EA and MMEA class A is before enumeration.
As for BKC in the form of classes B and C, as well as HT, it is three months after the submission of the completed BKC notification.
Data corrections related to the amount of BKC production submitted past the deadline will still be served, but the consequences may reduce the level of compliance of the manufacturer which will affect the profile of the manufacturer.
Fifth, affirmation that the submission of the completed BKC notification is based on self-assessment. This means that the filling of the completed BKC notification is fully entrusted to the manufacturer. Meanwhile, the Customs Officer is authorized to analyze the completed BKC notification based on the excise document analysis guidelines.
