Change in progressive ranges as basis for computation of import and export duty penalty

On 15 May 2019, the Government issued Regulation No. 39 of 2019 (“GR-39”) to amend GR No. 28 of 2008 (“GR-28”) on Customs Penalty. As an implementing regulation to GR-39, the Ministry of Finance also issued a new regulation No. PMK-99/PMK.04/2019 (“PMK-99”) on 9 July 2019. Both GR-39 and PMK-99 are effective from 15 July 2019.

The major change in GR-39 is that this GR changes the progressive ranges as the basis for imposition of import and export duty penalties. The prevailing GR stipulated that the import and export duty penalty ranges from 100% to 1000%, which is imposed progressively based on the percentage of underpaid duty compared to the duty that has been paid. The comparison of progressive ranges is as follows:

PMK-99 further stipulates the procedures / guidelines for computation of penalties in the field of Customs.

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