Customs Procedures for Goods Subject to Excise
- Posted by: fuad
- Category: Consultant, Info 1, Tax News
On 2 July 2018, the Director General of Customs and Excise (“DGCE”) issued a new regulation No: PER-16/BC/2018 regarding the revision of its previous regulation No: PER-02/BC/2015 on the Procedures for Storing, Entry, Release, Transporting Excisable Goods (the “Goods”). Basically, this new regulation adds the several new articles and changes the attachments.
Salient points brought up by this regulation are as follows:
- Customs and Excise Officers may choose not to perform direct supervision on the process of entry and release of Goods provided that the premises are supported/secured with the following accessible, online and real-time facilities:
- IT system for Inventory;
- Closed Circuit Television (CCTV);
- Electronic Seal; or
- Based on other considerations by the Head of Customs and Excises Office.
- Transportation of Goods may be carried out using more than 1 (one) conveyance under certain requirements; and
- The procedures for the entry, release and transporting of Goods (whether through electronic data or hardcopy) are further explained in its attachments.
PER-16/BC/2018 became effective after 60 (sixty) days from the date of enactment, i.e. on 31 August 2018.