Regulation Update
No Longer Manually, The Filing of Customs and Excise Objections Will Be Online From 2023

Monday, 03 October 2022

No Longer Manually, The Filing of Customs and Excise Objections Will Be Online From 2023
Prosedur pengajuan atau pencabutan keberatan bea dan cukai mulai 1 Januari 2023 dilakukan secara online (Photo: Pixabay)

The government amended the provisions and procedures for filing or withdrawing objections in the field of customs and excise, from what was previously manual to web-based or online. The digitization of the filing or withdrawal process for customs and excise objections is effective from 1 January 2023. 

In this case, importers or business players can file or withdraw objections online through the Service User Portal of the Directorate General of Customs and Excise (DJBC) named CEISA  (Customs Excise Integrated System and Automation), an integrated system for all public customs and excise services. 

This new provision is stated in the Minister of Finance (MoF) Regulation Number 136/PMK.04/2022 released on 13 September 2022, as a revision of MoF Regulation Number 51/PMK.04/2017 on Customs and Excise Objections.  

The new regulation also emphasizes that the filing or withdrawal of an objection must be submitted by the person entitled to it, namely a person or an individual whose name is listed in the article of incorporation or a statement/document of the establishment if it is submitted by a legal entity. 

The scope of objections that can be filed by the applicant includes the determination of authority over: 

  • rate and/or customs value for calculating import duty resulting in underpayment; 
  • other than rate and/or customs value for calculating import duty; 
  • imposition of administrative sanctions in the form of fines;  or 
  • imposition of export duty. 

The Minister of Finance in MoF Regulation Number 136/PMK.04/2022 emphasized that each decision can only be filed an objection once, with clear reasons, attaching supporting data and/or evidence. 

The objection shall be filed in writing in Indonesian according to the form provided (Attachment of MoF Regulation Number 136/PMK.04/2022) and submitted electronically. Furthermore, the DJBC Service User Portal will issue a receipt for the filing of objections which is declared complete. Therefore, ensure the completeness of the documents required in the process of filing an objection. 

The importer or business player may appoint a legal representative in the objection process, by first attaching a power of attorney in the objection process. If there are issues when filing or withdrawing the objection letter electronically, the authorized party may contact the Customs and Excise Office for assistance. 

However, if an operational issue prevents the DJBC Service User Portal from functioning, the objection can still be manually filed through the nearest Customs and Excise Office with the sample format in Attachment MoF Regulation Number 136/PMK.04/2022. 

Similarly, in the process of applying for the withdrawal of objection submission electronically, if there is an operational disruption to the DJBC Service User Portal, it can be submitted manually in writing to the Director General through the Customs and Excise Office where the objection is filed. 

Once the DJBC Service User Portal is in effect, the response or decision of the authorities regarding the filing of objections will be submitted in real time through the DJBC Service User Portal when the Decision of the Director General of Customs and Excise is electronically signed.  

In the event that electronic signing cannot be carried out, the Decision of the Director General of Customs and Excise will be submitted through the DJBC Service User Portal not more than 3 (three) working days after the date of stipulation. 

The Director General of Customs and Excise Decision may also be manually delivered by mail or courier service to the party filing the objection no later than 3 (three) working days following the date of the stipulation when the DJBC Service User Portal is experiencing operational issues. 

Peraturan Menteri Keuangan (PMK) Nomor 136/PMK.04/2022

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