Directorate General of Customs and Excise Regulation No. PER-21/BC/2025, issued on 30 December 2025 and effective as of 30 March 2026, constitutes the second amendment to PER-7/BC/2021 concerning procedures for the inward and outward movement of goods to and from Bonded Storage Facilities (Tempat Penimbunan Berikat/TPB). This amendment aims to enhance legal certainty, improve customs service processes, and strengthen supervision over the movement of goods utilizing customs facilities in TPB. PER-21/BC/2025 also introduces several additional provisions that were not previously regulated. These additions generally relate to strengthened supervision, digitalization of service processes, and increased operational flexibility in the management of goods in TPB.

The major points of the new regulation are summarized as follows:

• Clarification of the obligation to submit Supporting Customs Documents electronically through the Customs Information System (Sistem Komputer Pelayanan/SKP) in relation to periodic TPB customs declarations.
• Introduces more detailed provisions regarding the supervision mechanism for the use of periodic TPB declarations, including regulations on transaction periods, the obligation to submit documents after the activity period ends, and restrictions on the use of periodic declarations for certain types of activities. These provisions aim to clarify the scope of periodic declaration usage and prevent misuse in import activities that require stricter supervision.
• Emphasizes restrictions on the inward movement of goods for TPB entrepreneurs whose licenses have been suspended. In such circumstances, the entrepreneur may still use TPB documents for certain activities; however, they are not permitted to import goods under customs facility schemes. This provision strengthens administrative supervision over TPB entrepreneurs whose licenses are subject to suspension.
• Introduces additional provisions concerning accountability for the accuracy of data declared in TPB documents by reaffirming the responsibility of TPB entrepreneurs and Courier Service Providers (Perusahaan Jasa Titipan/PJT) for the correctness of the data submitted in customs declarations. This clarification reinforces the principle of self-assessment and the accountability of business actors in fulfilling their customs obligations.
• Introduces provisions governing the re-entry of exported goods originating from a Bonded Warehouse that were previously released for export. Under certain circumstances, such goods may be re-entered into the Bonded Warehouse without following the standard procedures that normally apply, provided that prior approval is obtained from Customs officials and the movement is recorded in the customs service system. This provision is intended to provide an administrative solution in situations where it becomes necessary to return exported goods to the Bonded Warehouse, for example due to changes in export destinations, rejection of goods by buyers, or redistribution requirements. Accordingly, this regulation provides greater flexibility in the management of exported goods originating from Bonded Warehouses.
• Introduces provisions regulating the partial utilization of imported goods stored in Bonded Storage Facilities. In practice, a single shipment may consist of various types of goods with different levels of compliance with import requirements. Therefore, the regulation allows TPB entrepreneurs to apply to the Customs Office for permission to utilize certain goods that have already fulfilled the applicable requirements, even though other goods in the same shipment may still require compliance with additional requirements such as import prohibitions and restrictions.
• Establishes procedures for Customs officials to conduct administrative and physical examinations of such requests. These examinations are intended to ensure that the goods to be utilized have fully complied with applicable customs regulations and do not violate any prevailing provisions. The results of this examination will serve as the basis for the Customs Office to approve or reject the request submitted by the TPB entrepreneur.