No. SE-02/BC/2009




In connection with the enactment of Government Regulation No. 72 Year 2008 concerning Principal Registration Number for Taxable Goods Entrepreneur and stipulation of Regulation of the Minister of Finance (PMK) No. 200/PMK.04/2008 concerning Procedure for Provision, Freezing, and Revocation of Principal Registration Number of Taxable Goods Entrepreneur for Factory Owner Businessman and Tobacco Products Importer it is deemed necessary to govern guideline for further implementation of Circular Letter of the Director General of Customs and Excise as follows;

A. Whereas, Regulation of the Minister of Finance (PMK) No.200/PMK.04/2008, governs new matters relating to provision of NPPBKC for tobacco products such as:

1. amendment to the provision on the area extent for construction of tobacco products factory previously stipulated at least 50 m2 shall be now at least 200 m2;

2. Minutes of Interview shall be drawn up on the interviewing process with the requestor for NPPBKC conducted by the Customs and Excise Official.

3. The term of validity of Minutes of Examination (BAP) of the location! Building, or place of business required to comply with the requirements to obtain NPPBKC (as attachment to PMCK-6) is three (3) months effective as of the date of the Minutes of Examination (BAP).
Failure to submit application for NPPBKC (PMCK-6) within three (3) months, the BAP shall be considered null and void.

4. The term of Lease Agreement of the building used as tobacco products factory for shall be at least five (5) years and shall be approved by the Notary.

5. For tobacco products importer the requirements for application for NPPBKC must be supported by Customs Identification Number (NIK) in the name of the Importer concerned.

6. The Factory businessman or tobacco products Importer that has obtained NPPBKC shall be obliged to put on the Company signboard and fill questionnaire form for customs registration.

7. Give affirmation on follow up action to the freezing provision of NPPBKC in the form of:

B. Affirmation on the study of application and examination of the location shall cover:

1. more scrutinizing the application file for NPPBKC submitted and ensure that:

2. Hold interview directly with the applicant prior to examining the location, building or place of business with due observance of the matters below:

3. Conduct physical examination on the location, building, or place of business, with due observance of all matters below:

C. Confirmation on the activities of the supervisor on the Factory or tobacco products Importer shall be:

1. In the context of supervision, the Head of Office must improve the examination of the field periodically and continuously, such as the factory location or place of business of tobacco products Importer, the obligation to record/book and on taxable goods production activities.

2. If in the examination there is apparently sufficient evidence so that the NPPBKC requirements are no longer complied with, the NPPBKC concerned must E. Numbering of NPPB~C be frozen in accordance with the provision in Regulation of the Minister of Finance No. 200/PMK.04/2008.

D. Amendment to NPPBKC for Factory businessman or tobacco products Importer shall be as follows:

1. NPPBKC that was previously issued (based on pp No.5 of 1997), must be renewed by the holder of NPPBKC by submitting application and must comply with the requirements as governed in the new provision (based on pp No. 72 Year 2008 in conjunction with Regulation of the Minister of Finance No. 200/PMK.04/2008), within three (3) years at the latest as of the issued date of Government Regulation No.72 of 2008 (at the latest up to December 10, 2011). And if up to the time limit the NPPBKC of the Factory businessman or tobacco products Importer is not renewed the NPPBKC thereof shall be revoked and since failing to comply with the requirements stipulated, such as the area extent that fails to comply with the requirements.

2. Completion and procedure for granting NPPBKC shall be processed based on the provision governed in Regulation of the Minister of Finance PMK No. 200/PMK.04/2008 concerning Procedure for Grant, Freezing, and Revocation of Identification Number of Taxable Entrepreneur and Tobacco Products Importer.

E. Numbering of NPPBKC

Numbering of NPPBKC for Factory businessman or Tobacco Products Importer consists of ten (10) digits:

For smooth service operation and to support smooth operation of the customs centralized application system (SAC Centralization), the sequence numbering of NPPBKC shall abide by the provisions below:

1. the number of application for new NPPBKC, sequence of four (4) digits number shall begin with figure 5000 (five thousand) and the KPPBC that has issued the NPPBKC shall begin with figure 5000, thereafter the numbering shall continue on.


2. Provision of number for renewed NPPBKC shall be the fourth four (4) digits sequence number which is the same as the number of NPPBKC that has been granted.


F. Update of NPPBKC data base

1. To avoid similarity in the name of company for factory businessman or tobacco products Importer (similarity in name both in writing and pronunciation) the Head of Office may access to NPPBKC data base through Customs and Excise home page at Http://;

2. The Head of Office shall immediately send copy of issued decision for Grant of NPPBKC, Freezing of NPPBKC, Revocation of NPPBKC to Director of Excise - KPDJBC by facsimile number 021-4897544/ for update of the NPPBKC database at the Directorate of Excise.

Thus is for your information and implementation with full responsibility.

Stipulated in Jakarta
On January 13, 2009
NIP 120050332

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