CIRCULAR OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE NO. SE-08/BC/2001 DATED MARCH 13, 2001
CONCERNING
TECHNICAL DIRECTIVES FOR COLLECTION OF PROVISIONAL ANTI DUMPING
IMPORT DUTY ON THE IMPORT OF CARBON BLACK
1. Secretaries, Directors and Heads of Centers; 2. Heads of Regional Office I up to XII;
3. Heads of Customs and Excise Services throughout Indonesia;
4. Heads of Foreign Representatives, Directorate General of Customs and Excise.
In connection with stipulation of Decree of the Minister of Finance No. 572/KMK.01/2000 dated December 26, 2000 regarding the Imposition of Provisional Anti Dumping Import Duty on Carbon Black, it is hereby provided technical directives for collection of Provisional Anti Dumping Import Duty (BM ADS) as follows :
1. The Imposition of BM ADS
a. BM ADS shall be imposed on the import of Carbon Black with details of specification of goods and tariff headings as contained in Decree of the Minister of Finance No. 572/KMK.01/2000 dated December 26, 2000 which is imported from countries of origin; and with names of companies/manufacturers of goods and tariffs of BM ADS as specified in Article 1 paragraph (2) of the said Decree of the Minister of Finance, namely :
No. Countries of Origin
Name of Companies/ Manufacturer
Tariff of BM ADS
1. India 1. Philips Carbon Black Co, Ltd. 2. Other Companies
52,48% 52,48% 2. Thailand 1. Thai Carbon Black Public Co, Ltd.
2. Other Companies
24,33% 24,33% 3. South Korea 1. Korea Carbon Black Co. Ltd.
2. Columbian Chemicals Korea Co, Ltd. 3. Korea Steel Chemical Co, Ltd (KOSCO) 4. Other Companies
42,54% 39,19% 21,36% 53,72%
c. The imposition of BM ADS as ruled in item a above shall come into full effect as of date of stipulation of the Decree of the Minister of Finance, i.e. December 26, 2000 up to the date of stipulation of final determination.
2. Procedures for calculation of BM ADS are as follows : BM ADS = Percentage of BM ADS x Customs Value
For calculation of tax on import (Value Added Tax, Sales Tax on Luxury Goods, and Income Tax) on the imported goods as mentioned in item 1 clause a above, the percentage of tax shall be multiplied with the sum of Customs Value plus Import Duty and BM ADS. Since taxes with regard to import, which is written in PIB, has been calculated on the basis of tax percentage multiplied by the total of Customs Value plus Import Duty, the calculation of tax on import written on the Form of Notice of Payment of BM ADS is equivalent to percentage of tax on the import multiplied by the said BM ADS.
Calculation of additional tax on import = …% of relevant tax x BM ADS
BM ADS and tax on import written on Form of Notice of Payment of BM ADS shall be paid simultaneously with the payment of Import Duty.
3. The following provisions shall be applicable for import for certain purposes :
a. Import of goods, which is subject to BM ADS for reexport purpose (either after being further processed or not), is, in principle, not subject to BM ADS.
Application of the said principle is conducted as follows :
- In the case of the import being destined to EPTE or Bonded Zone destination (other than Batam island), BM ADS is not collected, except if the said goods (either being further processed or not) are imported to the local market. In other words, the import to the local market shall remain subject to BM ADS.
- In the case of the import being destined to Batam Island or using BAPEKSTA facility, there must be collateral equivalent to the amount of BM ADS. The said collateral will be refunded after the realization of export.
b. BM ADS shall still be imposed, or collateral equivalent to the amount of BM ADS pursuant to item 2 above, shall still be provided, in the case of the import of goods subject to BM ADS, which has obtained the facilities of import duty relief.
4. BM ADS and taxes on import related to imposition of BM ADS shall be remitted by using separate SSBC and SSP forms, in addition to SSBC and SSP of the payment of Import Duty and taxes on import, which are made in accordance with PIB as contained in item 1 clause b. Code of Income Budget Item (MAP) of BM ADS is the code of MAP of Import Duty, i.e. 0211.
Please implement in a full sense of responsibility.
THE DIRECTOR GENERAL sgd.
DR. RB. PERMANA AGUNG D, MSc. NIP 060044475
1. Secretary General of the Ministry of Industry and Trade; 2. Director General of Taxation;
ATTACHMENT I NOTICE OF PAYMENT OF PROVISIONAL ANTI-DUMPING IMPORT DUTY
A. 1. AJU No. : ……….. 5. No. & Date of Receipt of PIB : …… 2. Name of Importer : ………..
3. Address of Importer : ……….. ……….. 4. Tax Payer Code Number : ……….. B. DATA ON IMPORTED GOODS SUBJECT TO BM ADS
1. No.
2. - Tariff Headings/HS
- Details of Type and Quantity of Goods
- Decree of the Minister of Finance on BM ADS
3. Names of Producing Exporter &
Countries of Origin
4. Tariff BM ADS
5. Quantity & Type of Units
6. CIF
---Per Unit Customs Value ---Total Value
Paid (in Rp) Postponed (in Rp) 7. BM ADS
8. Value Added Tax 9. Sales Tax on
Luxury Goods 10. Income Tax 11. Total
C. I hereby undertake that I am responsible for originality of the matters informed in this notice
……… Date ………
E. For Customs and Excise / BANK No. of Receipt :
P A I D
INFORMED BY : Type of
Income
Kd. of Income
No. of Receipt of Payment
Date BM ADS
( ………) Value
Added Tax D. FOR CUSTOMS AND EXCISE OFFICER Sales Tax
on Luxury Goods
Receiving Officer No. & Seal of institutions ( ..Name..)
DIRECTOR GENERAL Signature
ATTACHMENT II
INSTRUCTIONS FOR FILLING-IN NOTICE OF PAYMENT OF TEMPORARY ANTI DUMPING IMPORT DUTY (BM ADS)
A. 1. AJU No. shall be filled by the informing party in accordance with No. of AJU of the relevant PIB 2. Name of Importer shall be filled by the informing party
3. Importer's Address shall be filled by the informing party 4. Tax Registration Code shall be filled by the informing party
5. No. & Date of Receipt of PIB shall be filled by Customs and Excise B. Filled by the informing party (items 1 to 11)
Item 1. No :
Fill in with serial number of imported goods, which are subject to BM ADS
Item 2. Postal Tariff/HS, Complete Details of Types of Imported Goods and Quantity; Minister of Finance's Skep regarding BM ADS
- Postal Tariff/HS
Fill in with Postal Tariff (HS) of imported goods, which are subject to BM ADS - Complete Details of Type and Quantity of Goods
Fill in with complete details of type and quantity of imported goods, which are subject to BM ADS, in accordance with the original condition in order to enable relevant institutions in classifying and determining customs value.
- Minister of Finance's Skep
Fill in with number and date of Minister of Finance's Skep ruling about imposition of Provisional Anti Dumping Import Duty.
Item 3. Name of Producers/Exporter & Country of Origin
Fill in with name of producer/exporter and country of origin of each type of imported goods, which is subject to BM ADS
Item 4. BM ADS Tariff
Fill in with amount of tariff (charge) of the relevant BM ADS Item 5. Quantity and Type of Unit
Fill in with Quantity and Type of Unit, which are used in value of unit of the imported goods as mentioned in item 2.
For example : in the invoice it is written as quantity of goods 100 case = 2,500 Kg, CIF value USD 10/Kg, it shall be filled in with 2,500 Kg.
Item 6. CIF Customs Value - Per Unit :
Fill in with CIF Customs Value of each unit of goods, which is subject to BM ADS using type of unit that has been written
For example : US$ 10, ……> 10,00 - Total Custom Value :
Fill in with Total CIF Customs Value for types of goods as contained in item 2 by multiplying :
For example : 2,500 x 10 = 25,000 ……> 25,000.00
Item 7 to 11 shall be filled by levies imposed on all goods as mentioned in items 1 to 6. Item 7. BM ADS
Fill in with BM ADS in full Rupiah for : - paid; and/or
- postponed
in each column provided therefore. Item 8. Value Added Tax
Fill in with the amount of Value Added Tax in full Rupiah for : - paid; and/or
- postponed
in each column provided therefore. Item 9. Sales Tax on Luxury Goods
Fill in with the amount of Sales Tax on Luxury Goods in full Rupiah for : - paid; and/or
- postponed
in each column provided therefore. Item 10. Income Tax
Fill in with the amount of Income Tax in full Rupiah for : - paid; and/or
- postponed
in each column provided therefore. Item 11. Total
Please fill in with total charges in full Rupiah for : - paid; and/or
- postponed
in each column provided therefore.
C. Fill in with Place, date, signature and name of informing party with printed letters including company's seal after this document has been filled in completely and correctly.
D. FOR CUSTOMS AND EXCISE OFFICER Filled by Customs and Excise Officer E. For Customs and Excise/Bank
* Write "X" (deleted) for unused items
* Fill in with number of receipt, which issued by the party accepting payment
* Fill in with code of receipt, for each charges to which payment is made in the column provided therefore * Fill in with number of evidence of payment for SSBC and SSP in the column provided therefore
* Fill in with date on which payment is made in the column provided therefore * Signature and name of officer receiving payment
* Fill in with name and seal of the institution receiving payment.
Signature
