pro-visioner.com – Customs, ( Bea Cukai ) from the Past to the Present , There are sources of state revenue in the state budget that are carried out by agencies other than the Directorate General of Taxes, namely customs and excise.
There is a collection that is an important part of state revenue in the State Budget (APBN) in Indonesia carried out by agencies other than the Directorate General of Taxes, namely the collection or withdrawal of import duties and export duties on the trade traffic of goods in Indonesia as well as the collection of excise on certain goods products.
Therefore, this time the author explores briefly but concisely about customs and excise in our country.
Since the 16th century, the Nusantara has known the term syahbandar in major ports in Indonesia, such as Aceh, Malacca, Banten, Tuban, Gresik, Martapura, Banjarmasin, and Makassar. They have had a very important position in trade activities since the days of the kingdoms in the archipelago.
Syahbandars had the authority to estimate the price of trade goods and how much tax to levy on them. Kings trusted them to receive import and export duties on goods traded at the port. The main duty of a syahbandar was to manage and supervise the trade within his jurisdiction, including supervision in the markets and in the warehouses. He had to keep an eye on the weights, measures of merchandise and currency exchanged. The syahbandar also gave instructions and advice on local trading methods.
The shahbandars were headed by a Tumenggung official (Marwati Djoened Poepanegoro and Nugroho Notosusanto, 2008). It was only when the VOC (Dutch East Indies Chamber of Commerce) entered that customs began to be institutionalized on a “national” basis. During the Dutch East Indies period, the term douane was also introduced to refer to customs officers (this term is often still attached today). The official name of the customs during the Dutch East Indies was De Dienst der Invoer en Uitvoerrechten en Accijnzen (I. U & A) or in free translation means ‘The Office of Import and Export Duties and Excise’. Its task was to collect invoer-rechten (import/entry duties), uitvoer-rechten (export/exit duties), and accijnzen (excise/excise).
Duty comes from Sanskrit, and excise comes from Indian. The task of collecting duties, both import and export, as well as excise is what later gave rise to the term customs and excise in Indonesia. The underlying regulations at that time included Gouvernment Besluit Number 33 dated December 22, 1928 which was later amended by a government decree dated June 1, 1934.
During the Japanese occupation, based on Law Number 13 concerning the Opening of Government Offices in Java and Sumatra dated April 29, 1942, the task of managing import duties and export duties was eliminated, while customs only took care of excise duties.
The customs institution after Indonesia’s independence was formed on October 01, 1946 under the name of the Customs and Excise Service. At that time the Junior Minister of Finance, Sjafrudin Prawiranegara, appointed R.A Kartadjoemena as the first Head of the Customs and Excise Department. If asked when the birthday of Indonesian Customs is, then October 1, 1946 can be seen as the right date.
After 1965 until now, this institution became the Directorate General of Customs and Excise (DGCE) which is an echelon I unit under the Ministry of Finance (formerly: Department of Finance), led by a director general.
History of excise in Indonesia
Modern excise tax was first introduced by the Dutch around the 17th century. This form of excise taxation was carried out and managed by the ruler at the time. Another form of excise taxation was implemented by England through legislation in 1643. Meanwhile, the United States imposed the first excise tax on distilled spirits in 1791 (Encarta, 2006). What about excise tax in Indonesia?
The history of the first excise tax in Indonesia dates back to the Dutch colonial era in 1886 on kerosene based on Ordonnantie van December 27, 1886, Stbl. 1886 Number 249. Subsequently, other excise levies were imposed on certain other commodities, as follows:
Distilled Alcohol, based on Ordonnantie Van February 27, 1898, Stbl. 1898 Nos. 90 en 92;
Beer, based on the Bieraccijns Ordonnantie, Stbl. 1931 Nos. 488 en 489;
Tobacco, under the Tabsacccijns Ordonnantie, Stbl. 1932 Number 517;
Sugar, under the Suikeraccijns Ordonnantie, Stbl. 1933 Number 351.
In its development, the Dutch colonial heritage legal products and their implementing regulations were still in effect until 1995 even though Indonesia had been independent since 1945. This was made possible through the provisions of Article II of the Transitional Rules of the 1945 Constitution. The enforcement of the Dutch colonial excise ordinance after Indonesian Independence has many shortcomings and is no longer in accordance with the spirit and soul of Pancasila and the 1945 Constitution, including
discriminatory;
the object is limited;
not in line with the demands of development;
does not reflect the spirit of independence.
The definition of discriminatory is the application of different excise provisions for the five objects of excise when imported from abroad, namely for sugar, tobacco products, and kerosene are subject to excise on their importation while beer and distilled alcohol are not subject to excise. Another discriminatory condition is the exclusive enforcement of the distilled alcohol excise ordinance for Java and Madura Island only, while other regions within the Unitary State of the Republic of Indonesia are not applicable.
It is called a limited object because the enforcement of the old excise ordinance was limited to only five types of goods and the law did not provide for the possibility of expanding the object of excise. This provides limited space for the government to explore the existing revenue potential, especially for commodities that must be controlled or limited in circulation.
Authority of the Directorate General of Customs and Excise
As a customs institution, the Directorate General of Customs has enacted a series of regulations that enable this institution to carry out the main tasks and functions that have been determined.
In the field of exports, the Directorate General of Customs carries out its duties with several legal bases, such as Law Number 17 of 2006 concerning Amendments to Law No. 10 of 1995 concerning Customs, Minister of Finance Regulation Number 13 / PMK.010 / 2017 concerning Determination of Export Goods Subject to Export Duty and Export Duty Tariffs and Director General of Customs and Excise Regulation Number PER-32 / BC / 2014 jo. PER-29/BC/2016 concerning Customs Administration in the Export Sector.
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Even so with the import customs sector, the Directorate General of Customs also prepares and regulates imports in order to create a clean and conducive business climate and protect the domestic industry, through several legal bases, such as the Minister of Finance Decree (KMK) Number KEP-1418/KM.4/2018 concerning the List of Goods Restricted for Import.
Then there is also the Directorate General of Customs Regulation Number PER-5/BC/2018 concerning the Release of Imported Goods to be Used for the Purposes of Small and Medium Industries.
The Directorate General of Customs has also destroyed a number of goods in all Customs regional offices. In addition, efforts to thwart narcotics smuggling also continue to be promoted by the Directorate General of Customs.
The Directorate General of Customs has also recently carried out the mandate of the PMK with the aim of protecting domestic industries, especially micro, small and medium enterprises (MSMEs). Regarding the protection of tax-abiding domestic industries, the Directorate General of Customs also continues to make efforts in thwarting various illegal products.
In mid-September 2018, the government through customs also made changes to the rules for importing goods via e-commerce, by referring to Minister of Finance Regulation (PMK) Number 112 / PMK.04 / 2018 which is an amendment to PMK Number 183 / PMK.04 / 2016 concerning Provisions for Importing Goods Shipments.
Through PMK Number 112/PMK.04/2018, the government adjusts the minimum value of import duty exemption (de minimis value) and tax in the framework of import (PDRI) related to consignment goods, from previously USD 100 to USD 75.
The minimum value rule for import duty exemption was changed because the Directorate General of Customs found fraud utilizing the de minimis value set previously. The Directorate General of Customs revealed that there were transactions from one party totaling up to 400 transactions in one day, with a total value of more than US$20,000.
The Directorate General of Customs found that the party in question was splitting or breaking imported goods into many documents, so that the transaction value per item was recorded below US $ 100. Through this splitting method, the party was able to avoid taxation.
In his official statement, Director General of Customs Heru Pambudi revealed that these splitting methods are very detrimental to the development of the domestic industry, as well as detrimental to state revenue. For the domestic industry, Pambudi revealed, the splitting practice carried out by rogue importers is very unfair to domestic retail businesses that have complied with taxes.
The following is the complete history of Customs and Excise regulations in Indonesia:]]
January 1, 1874 The Indonesian Tariff Act (Indische Tarriefwet) of 1871 dated November 17, 1872 with Stbl 1873 No 351 but only came into effect on January 1, 1874.
January 1, 1874. the first book or list of import duty tariffs in force in Indonesia.
1882 Duty Ordinance (Bepalingen Op De Heffing En verzekering Der in En Vitvoerregten-Staatsblad 1882 No.240)
1910 Tariff Ordinance (Tarief Ordonnantie-Staatblad 1910 N0.628 Jo Staatsblad 1934 No.471)
January 1, 1934 Geneva Nomenclature Classification effective from January 1, 1934
1949 Export Duty Ordinance, Staatsblad N0.39
1957 Ordinance 1957 N0.30, Revoking the 1949 Ordinance Staatsblad No.39
January 31, 1973 BTN (Brussels Tariff Nomenclature), in force since January 31, 1973
January 1, 1980 (Customs Cooperation Council Nomenclature)
April 1, 1985 (Customs Cooperation Council Nomenclature)
1989 HS first used by Indonesia
1992 1st HS Amendment (implemented in 1994) BTBMI (Indonesian Customs Tariff Book) 1994
1993 Indonesia became a contracting party to the HS convention
1996 2nd HS Amendment (implemented in 1996)
BTBMI 1996
April 1, 1996 Law No.10 of 1995 Indonesian Customs
2002 3rd HS Amendment (implemented in 2003)
BTBMI 2003
2003 Introduction of Asean Harmonized Tariff Nomenclature (AHTN) based on HS 2002 (implemented in 2004)
BTBMI 2004
November 15, 2006 Law No.17 Year 2006 on the amendment of Law No.10 Year 1995 on Indonesian Customs
2007 4th HS Amendment and 1st AHTN revision (implemented in 2007)
BTBMI 2007
2011 5th HS Amendment and 2nd AHTN revision (implemented January 1, 2012)
BTKI (Indonesian Customs Tariff Book) 2012
Reference:
https://www.beacukai.go.id/arsip/abt/sejarah-bea-dan-cukai.html accessed on May 23, 2021
http://kwbckepri.beacukai.go.id/sejarah-bea-cukai/ accessed on May 23, 2021
http://rumaheksporimpor.blogspot.com/2012/12/sejarah-kepabeanan-indonesia.html accessed on May 23, 2021
