The Indonesian Government has issued a new regulation on administrative sanction in the field of customs, which amends the previous sanction levels. It regulates the sanction for a shortage of payment in import or export duty due to mistakes in declaring customs value. The previous regulation classified the level of shortage into only five layers.
The new regulation updates the penalty applicable on underpaid import or export duty and classifies it into 10 different layers. The new regulation offers a more specific range of sanction level for a shortage of import or export duty paid.
The above provisions are stipulated under Government Regulation No. 39 of 2019 ("GR 39") which revokes Government Regulation No. 28 of 2008 ("GR 28") on the Imposition of Administrative Sanction in the Form of Penalty in the Field of Customs. GR 39 will become effective on 15 July 2019.
The specific amendments are elaborated in the full alert, available to download below.