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.
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 end-products;
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;
(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 :
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 end-products/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.
(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
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;
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 :
• 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.
II. 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;
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;
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 :
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;
• 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.
II. 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
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).
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;
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;
• the Director for Verification and Audit.
II. 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.
• 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);
