Changes of Excise Refund Regulation of Damaged or Unused Excise Stamps

On 16 April 2026, the Director General of Customs and Excise (DGCE) issued a new Regulation No. PER-1/BC/2026 concerning the procedures for receiving refund of excise on damaged or unused excise stamps by Manufacturers and Importers  (“PER-1/BC/2026”). This regulation replaces PER-29/BC/2019 concerning Refunds of Excise on Damaged or Unused Excise Stamps, which has been revoked and declared no longer valid.

Excise refunds are granted for excise stamps that have not been affixed by Manufacturers or Importers, remain in intact sheet condition as originally delivered by the Excise Stamp printer, and originate from orders placed in the current fiscal year or at most 1 (one) year prior. Eligible excise stamps include those that are damaged (physically or print-defective or not in accordance with the order) and unused (due to changes in tariff resulting from Government policy, expiration of the time limit for affixing the excise stamps, cessation of production of excisable goods corresponding to the stamps by the Manufacturer, cessation of importation of excisable goods by the Importer, or revocation of the excisable entrepreneur identification number of the Manufacturer or Importer).

Applications for refunds must be submitted through document PBCK-4 to the Customs Office supervising the Importer’s Factory or Business Location, and upon submission, Customs Officials will conduct an examination and document the results in an official examination report, which serves as the basis for issuing a decision. Furthermore, Customs and Excise officials will carry out both physical and administrative examinations of the returned excise stamps,.

Based on these findings, the Customs Office may issue a rejection letter if the application does not meet the requirements, or submit a recommendation for refund to the higher level (DGCE)  if all conditions are satisfied. This mechanism reflects a multi-layered verification process prior to approval of the excise refund.  If the application is approved, a CK-3 document will be issued as the basis for the excise refund, subject to the obligation of the Manufacturer or Importer to pay a replacement cost. Conversely, applications that do not meet the requirements will be rejected, and the relevant excise stamps may be destroyed.

Excise refunds are granted after being offset against any outstanding excise liabilities. In the absence of such liabilities, the refund may be used to settle future excise obligations or requested as a cash refund. The refund process is carried out electronically through the Customs Information System (SKP), with a manual option available under certain conditions.