My objection was rejected. What can we do?

If the objection is rejected by the Director General of Customs and Excise, while the company believes that its supporting documents, data and information are valid and can be accounted for, the company can file an appeal in the Tax Court.

We received a bill from the Customs and Excise office in the form of a Re-stipulation Letter on Tariffs and/or Customs Value (SPKTNP) for goods imported a year ago. What do we have to do?

In accordance with the applicable provisions, Customs and Excise Officials have the authority to conduct re-examination (PENUL) of the customs documents, especially import declaraction (PIB) to find out the correctness of the classification of goods (determination of HS code) and/or customs value notified.

If the company has strong, valid and legal evidence in the form of documents, data and other information that can be used to refute the SPKTNP, it can file an appeal in the Tax Court.

Our company has just finished a customs audit but we did not receive the full audit findings. Can we file an appeal?

Customs bills out of the customs audit results can come in the form of:

• SPKTNP (Letter of Re-stipulation on Tariff and/or Customs Value)
• SPP (Letter of Stipulation)
• SPSA (Letter of Stipulation on Administrative Sanctions)

If the company objected to one or all of the determinations and has strong, valid and legal evidence in the form of documents, data and other information that can be used to refute the determination, the company can file an appeal in the Tax Court.

How can PCC help us?

PCC can help companies to process appeals in the Tax Court.

PCC will organize the collection of supporting evidence in the form of data, information, documents, preparation of arguments and rebuttals and make an appeal letter to the Tax Court.

Our team of consultants can act either as a companion to the company or as a legal representative representing the company in the process of submitting an appeal letter, trial in the Tax Court until it gets a decision letter of approval or rejection.