Directorate General of Customs and Excise Regulation No. PER-4/BC/2026 (“PER-4/BC/2026”) constitutes the second amendment to PER-22/BC/2021, which governs logistics procedures within Free Trade Zones and Free Ports (Free Zones). This regulation was issued on 12 May 2026 and became effective on the same date.

The issuance of this regulation was driven by the need to further improve supervisory efficiency and optimize Customs services relating to the movement of goods into and out of Free Zones. The government seeks to tighten fiscal control gaps without compromising the efficiency and smooth flow of commercial goods through the modernization of self-monitoring systems.

A significant amendment introduced by PER-4/BC/2026 is the insertion of Item 52 in Article 1, which introduces a new document called the Self-Service Report Mobile (SSR Mobile). SSR Mobile is defined as a supplementary Customs document based on real-time self-reporting and utilizing geotagging technology for every activity involving the release of goods from a Free Zone.

Through a comprehensive revision of Appendix III, the regulation restructures operational field procedures into three main categories.

The key operational changes introduced under this regulation are as follows:

1. Release of goods from a Free Zone to Other Places Within the Indonesian Customs Territory (TLDDP) — PPFTZ-01 Document

The procedure for transporting goods from a Free Zone to other areas within the Indonesian Customs Territory is now fully controlled through digital system validation:

• Mandatory SSR Mobile reporting for lane determination

The most significant change from the previous regulation is that the Service Computer System (SKP) or Customs Officer will only issue a registration number and determine the customs clearance lane (Green Lane or Red Lane) after the company or customs broker (PPJK) submits an SSR Mobile report confirming the stuffing of goods into packaging units or containers.

• Automated verification of Import and Export Restrictions (LARTAS)

Data contained in the PPFTZ-01 document will be automatically transmitted to the Indonesia National Single Window (SINSW) system. If the system detects that the goods are subject to import or export restrictions and the required permits have not been fulfilled, the system will automatically issue a Rejection Notice (Nota Pemberitahuan Penolakan/NPP).

2. Release of goods to another Free Zone, Bonded Zone (TPB), or Special Economic Zone (SEZ/KEK) — PPFTZ-02 Document

For the movement of goods between facilities enjoying Customs incentives, supervision is focused on post-loading reconciliation:

• Arrival confirmation timeline
  Confirmation of the physical receipt of goods at the destination area must be received by the SKP of the originating Customs Office no later than thirty (30) days from the issuance date of the Goods Release Approval Letter (Surat Persetujuan Pengeluaran Barang/SPPB).
• Strict penalties for goods shortages
  If confirmation of arrival is not received within 30 days, or if a shortage in the quantity of goods unloaded or stored at the destination is identified, the case file will be immediately forwarded to the supervisory unit for investigation.

The Document Examination Officer will issue an assessment letter covering any underpayment of import duty, excise, Value Added Tax (VAT), and Article 22 Income Tax, together with administrative sanctions in the form of fines.

3. Release of goods from a Free Zone to Outside the Customs Territory (Export) — PPFTZ-01 Document

International export activities from Free Zones are regulated with greater legal certainty and logistical control:

• Expiration of export billing codes
  For export goods subject to export duty, payment must be made using the billing code within a maximum period of seven (7) days from its issuance. Failure to do so will result in automatic rejection of the Customs declaration through a Rejection Notice (Nota Pemberitahuan Penolakan/NPP), and the application file will be returned.
• Procedures for damaged seals at port entry gates
  Officers at the entry gate to the Customs Territory are required to verify the integrity of Customs seals and container numbers. If a seal is found to be broken or the container number does not match, the container may still be allowed to enter the Customs Territory to prevent logistical congestion at the port.

However, details of the discrepancy must be immediately recorded in the system, and the physical file must be forwarded to the supervisory unit for further investigation.

• Export duty assessment
  The review and determination of export duty calculations must be completed within 30 (thirty) days from the registration date of the PPFTZ-01 document.

Overall, PER-4/BC/2026 reinforces the government’s commitment to implementing location-based digitalization through geotagging technology to reduce potential violations within Free Trade Zones. For importers and exporters operating in Free Zones, the regulation requires adequate field-level technical readiness, including the availability and proper use of the SSR Mobile application, to avoid delays or suspension of Customs document processing within the Customs service system.