Pemungutan Bea Masuk Melalui Pendaftaran IMEI HKT di KPPBC TMP C JEMBER

Abstract

This Final Project Report is prepared based on the results of the implementation of Real Work Practices at the Jember Customs and Excise Supervision and Service Office Jember Madya Type C (KPPBC) from February 28, 2024 to May 20, 2024. The purpose of this Real Work Practice is to understand the process of collecting import duties through IMEI HKT registration at KPPBC TMP C Jember. This final project uses secondary data that refers to Law Number 1 of 2020 concerning the Control of Telecommunication Equipment and/or Devices Connected to Mobile Networks Through International Mobile Equipment Identity (IMEI) and Number PER-13/BC/2021 on Procedures for Notification and Registration of International Mobile Equipment Identity (IMEI) for Telecommunication Devices in Customs Notification. The collection of import duties is carried out by service users who register IMEI through the website https://www.beacukai.go.id/register-imei.html. Import duty collection is charged at 11% of the customs value, VAT 11% of the import value, and PPh of 10% for those who have NPWP and 20% for those who do not have NPWP. Payment is made through a billing code sent via email and IMEI will be active within 2x24 hours after payment.