The Director General of Customs and Excise (“DGCE”) has issued Regulation No. PER-10/BC/2023 dated 29 May 2023 concerning the compliance procedure of excisable goods entrepreneurs.

The objectives of the compliance check of entrepreneurs’ excisable goods are as follows:

• To provide recommendations in the formulation of policies in the field of excise;
• To handle the compliance problems of excisable goods entrepreneurs;
• To test the compliance of taxable goods entrepreneurs with the provisions of the legislation in the field of excise;
• To obtain a real picture of the condition of compliance of taxable entrepreneurs in the field; and/or
• To carry out other activities required in the context of the compliance of excisable goods entrepreneurs.

The principles for implementation of compliance check of excisable goods entrepreneurs are as follows:

1. Fiscal safeguards;
2. Orderly administration; and
3. Guidance.

Below are the examination of Subjects and Objects of Excise:

Compliance inspection of excisable goods entrepreneurs and excise facility users is conducted to:

1. Ethyl Alcohol (EA) factory entrepreneurs;
2. Beverage Containing Ethyl Alcohol (MMEA) factory entrepreneurs;
3. Tobacco Products (HT) manufacturers;
4. EA importers;
5. MMEA importers and/or exporters;
6. Importers and/or exporters of HT;
7. Storage place entrepreneurs;
8. Distributors;
9. Retail point of sale entrepreneurs;
10. Final product entrepreneurs; and/or
11. Persons related to the compliance of excisable goods entrepreneurs.