Direktorat Jenderal Bea dan Cukai Kementerian Keuangan telah menerbitkan Peraturan Direktur Jenderal Bea dan Cukai Nomor 12/BC/2018 tentang Bentuk Fisik dan Spesifikasi Desain Pita Cukai.
Dalam ketentuan baru tersebut, otoritas kepabeanan menegaskan bahwa pemesanan pita cukai hanya dilakukan dengan mengacu harga jual eceran (HJE) dan isi kemasan. Artinya, ketentuan ini sekaligus mengeleminir anggapan bahwa pemesanan pita cukai bisa dilakukan berdasarkan merek barang kena cukai (BKC).
Sebagai contoh seorang pengusaha memiliki tiga merek dengan dua jenis HJE dan isi kemasan. Jika ditemukan kondisi seperti ini, dengan mengacu ketentuan yang ada hanya dua pita yang bisa dipesan dalam penyediaan dan pemesanan pita cukai atau P3C.
“Pita cukai dipesan berdasarkan jenis pita cukai berdasarkan jenis HJE dan isi kemasan, bukan berdasarkan merek. Sehingga dalam kasus ini terdapat dua (2) jenis pita cukai yang dapat dipesan,” tulis DJBC melalui laman resminya yang dikutip, Senin (6/8/2018).
Selain mengatur mengenai acuan pemesanan pita cukai, beleid ini juga menyatakan bahwa pengusaha tak bisa memilih seri dan warna cukai. Penentuan seri dan warna cukai ditentukan oleh jenis produksi hasil tembakau dan golongan pengusaha serta peruntukannya (Dalam Negeri dan Impor).
Adapun penerbitan perdirjen tersebut salah satunya ditujukan untuk pengenaan ekstrak tembakau atau cairan vape sebagai barang kena cukai baru. Untuk pengimplementasiannya pemerintah juga telah menerbitkan tiga aturan dalam bentuk Peraturan Menteri Keuangan.
Sumber: Bisnis.com.
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