Compliance Procedure of Excisable Goods Entrepreneurs

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:

No Subject Examination Object Examination
1 Technical Directorate of Customs and Excise Sub directorate of Excise Potential and Compliance of Excisable Goods Entrepreneurs
2 Regional Customs office Customs officer
3 Main Service office Customs officer
4 Office of Customs and Excise Supervision and Service Customs team

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.
how can we help you?

Contact us at the Consulting WP office nearest to you or submit a business inquiry online.

see our gallery

Looking for a First-Class Tax and Business Consultant?