Customs Appeals

Customs appeals is a legal remedy that can be taken by a taxpayer or tax insurer against a decision that can be appealed, based on the applicable tax laws and regulations.

Provisions regarding customs appeals are regulated in Article 95 of the Customs Law

“People who object to the Director General’s determination of tariffs and customs values as intended in Article 17 paragraph (2), the Director General’s decision as intended in Article 93 paragraph (2), Article 93A paragraph (4), or Article 94 paragraph (2) can submit an appeal to the Tax Court within 60 (sixty) days from the date of determination or decision date, after the outstanding levy has been paid.

And it is further regulated in Law No. 14 of 2002 concerning the Tax Court.

To submit an appeal, the appellant must include evidence that supports their argument and show where the issuance of the decision by the agency is not in accordance with applicable regulations.

The following are the procedures for submitting a customs appeal:

(1) Appeals are submitted with an Appeal Letter in Indonesian to the Tax Court.

(2) An appeal is submitted within 60 days from the date of receipt of the determination or decision being appealed.

(3) Against 1 (one) Determination or Decision, 1 (one) Letter of Appeal is submitted.

(4) An appeal is submitted accompanied by clear reasons, and the date of receipt of the decision being compared is stated.

(4) Attached to the Appeal Letter is a copy of the Determination or Decision being compared.

(5) Pay off outstanding levies

The Customs appeal process at the Tax Court is as follows:

(1) The Tax Court requests a Letter of Appeal Description or Letter of Response to the Letter of Appeal from the appellee or respondent within 14 (fourteen) days from the date of receipt of the Letter of Appeal.

(2) The Appellee submits a Letter of Appeal Description or Response Letter within 3 (three) months from the date of sending the request for a Letter of Appeal Description

(3) A copy of the Appeal Description Letter or Response Letter by the Tax Court is sent to the Appeal applicant within 14 (fourteen) days from the date of receipt.

(4) The Applicant can submit a Letter of Denial to the Tax Court within 30 (thirty) days from the date a copy of the Letter of Appeal Description is received.

(5) A copy of the Denial Letter is sent to the appellee or defendant, within 14 (fourteen) days from the date of receipt of the Denial Letter.

(6) The Panel/Single Judge has begun convening within a period of 6 (six) months from the date of receipt of the Letter of Appeal

(7) For examination purposes, the Chief Judge opens the trial and declares it open to the public.

(8) Before the examination of the main dispute begins, the Panel shall conduct an examination regarding the completeness and/or clarity of the Appeal.

(9) The Chief Judge summons the appellee and may summon the appellant or plaintiff to provide oral testimony.

(10) The Chief Judge explains the disputed issue to the parties to the dispute.

(11) The Chief Judge may ask the Appellant to provide information necessary for resolving a Tax Dispute

(12) At the request of one of the parties to the dispute, or because of his position, the Chief Judge may order witnesses to be present and have their statements heard at the trial.

(13) Witnesses ordered by the Chief Judge must appear at the trial and are not represented

(14) If a dispute cannot be resolved on 1 (one) trial day, the examination will continue on the next designated trial day. The date of the next hearing is notified to the appellant and the appellant.

(15) The Tax Court’s decision is taken based on the results of the evidentiary assessment, and based on the relevant tax laws and regulations, as well as based on the Judge’s belief

(16) The Tax Court’s decision may be in the form of:

1. reject;
2. grant in part or in whole;
3. increase the Tax that must be paid;
4. not acceptable;
5. correct writing errors and/or calculation errors; and/or
6. cancel