The Minister of Finance issued a Regulation Number 51 of 2026 concerning the Continuous Transport (Angkut Terus) or Transshipment (Angkut Lanjut) of Imported or Exported Goods on 15 July 2026, which became effective on 30 August 2026. Issued to replace PMK Number 216/PMK.04/2019, this regulation aims to enhance customs services and supervision while safeguarding state revenue rights. It stipulates that all transport activities for imported or exported goods must be declared to the Directorate General of Customs and Excise (DGCE) using an Inward or Outward Manifest. These manifests are categorized based on transport documents such as the Bill of Lading or Airway Bill, and once registered, the Outward Manifest serves as the official release permit. For the transport of goods between Indonesian territories via outside the customs territory, a specialized Customs Declaration must be submitted at the Customs Office of Origin. Furthermore, cargo containers must be sealed, and release at the Destination Customs Office is granted only after verifying seal integrity and document consistency.

A key provision is the reinforcement of rules regarding the Transfer of Temporary Storage Location (PLP), allowing goods to be transferred from the origin Temporary Storage Area (TPS) to another TPS within the same supervisory area. Grounds for PLP include high occupancy ratios, special handling requirements (rush handling), excisable goods, or emergency situations. However, PLP is strictly prohibited for goods that have already submitted a release notification and can only be performed one time, except in emergencies or re-export scenarios. PLP applications are reviewed with a decision issued within a maximum of three working hours via the Customs Computer System (SKP) or one working day for manual submissions, and approved goods must be moved within three working days. Furthermore, releasing goods to another Customs Office TPS is permitted only for specialized goods, high congestion, or force majeure, with the origin TPS operator remaining liable for all outstanding state revenues.

The regulation also clarifies technical provisions for special transport, storage, and unloading. Imported spare parts meant for repairing foreign transport equipment (not operating domestically) are processed through a transshipment mechanism upon approval by the Head of the Customs Office within a maximum of two working days. While loading and unloading generally occur within a Customs Area, PMK 51/2026 offers flexibility for operations outside designated areas (e.g., ship-to-ship transfers), with approvals processed within one working day. For land transport modes, electronic security systems (such as e-seals) are mandatory. In the event of system failures, manual procedures apply under physical escort or upon submitting a guarantee covering payable import duties, excise, and import taxes (PDRI).