What Is PEB In Export? This Is Understanding To Terms And How To Make It

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YOGYAKARTA In export activities in Indonesia, there are documents that must be fulfilled by exporters or exporters, namely PEB. The document is even required by the government through applicable regulations. Then, tell you what PEB is in export?

PEB stands for the Export Notification of Goods in the form of documents made by exporters and made as one of the requirements in carrying out customs activities for export activities.

In the Decree of the Minister of Finance of the Republic of Indonesia No. 557 / Kmk.04 / 2002 concerning Customs Implementation in the Export Sector of the Minister of Finance of the Republic of Indonesia, it is explained that PEB is a customs document used as a notification of the export of goods that can be written on a form or can be in the form of electronic media.

PEB itself is divided into two, namely the Ordinary PEB, namely the PEB which is proposed for export transactions, and the Periodic PEB proposed for export transactions at each certain time period.

Please note, exports are activities in the form of removing goods from Indonesian customs areas to customs areas of other countries. In the business context, exports are usually carried out in the context of trading from Indonesia to other countries. Meanwhile, exporters are called exporters.

The exported goods must be notified as well as registered with the Customs Office in the form of PEB. Meanwhile, the form and content of the PEB has been determined by the Director General of Customs and Excise. After that, the exporter will get a document permit called the Export Service Note (NPE). The function of the NPE is as a sign of a pass.

The obligation to make a PEB by exporters is contained in the Minister of Finance Regulation No.115 / PMK.04 / 2008 concerning Customs. In general, the benefits of PEB are as follows.

It should be noted that the PEB was made at the Customs and Excise Office. Before visiting the Customs and Excise office, the applicant must meet the requirements for the PEB-making document, which is as follows.

Meanwhile, the procedure for making PEB is as follows.

It should be emphasized that the manufacture of PEB is mandatory in accordance with the manufacturing criteria. This refers to Article 3 paragraph (2) of the Regulation of the Director General of Taxes Number PER-07/PJ/2021 which explains that PEB has an equal position to the Tax Faktur.

Exporters who do not use PEB in their export activities will be subject to sanctions in the form of fines of 1 percent of the Tax Imposition Basis.

That's information related to what PEB is in export. Visit VOI.ID to get other interesting information.