In order to implement the provisions in Article 34 of Minister of Finance Regulation number 114 of 2024, on 28 February 2025 the Director General of Customs and Excise issued DGCE Regulation Number PER – 2/BC/2025 (PER-2 DGCE) regarding the Determination of Technical Guidelines for Customs Audit and Excise Audit procedures.

The issuance of PER-2 DGCE 2025 replaces and revokes several regulatory frameworks that outlined the procedures applicable to audits conducted by the Director General of Customs and Excise, including planning, implementation, monitoring, evaluation and quality assurance. (These provisions were previously explained in PER-35/BC/2017, PER-23/BC/2019, PER-24/BC/2019, PER-26/BC/2019, and PER-27/BC/2019.)

PER-2 of 2025 specifically regulates the adjustment of the audit period and the adjustment of the customs audit and excise audit mechanism.

While maintaining the audit types in PER-35 of 2017 (i.e. General Audit, Investigation and Special Audit), Article 5 of PER-2 DGCE now adjusts the applicable periods for those audit types with the following explanation:

• The period of a General Audit is set at 21 months until the end of the month before the issuance of the assignment letter; and
• The periods of Investigation Audits (in the context of prosecution and investigation) and Special Audits (in the context of objection) are determined in accordance with the needs required by the Director General of Customs and Excise.

Furthermore, Article 25 of PER-2 DGCE stipulates the fundamental reasons for extending the audit period to a maximum of up to 10 years with the following reasons:

• There are indications of violations committed during or outside the Audit period;
• Information arising from other parties regarding indications of customs and/or excise violations committed outside the Audit period;
• Other relevant information, based on the judgment of the Audit tea; and

Based on orders or requests issued by the Director General, Head of a Regional Office, or Head of a Main Service Office.

In addition, Per-2 DGCE has also clarified that extension of the Audit periods mentioned above can be requested for both partial and full Audit objects. Furthermore, if a request for an extension of the Audit period is submitted, the Audit Director, Head of Regional Office, or Head of Service Office is authorized to approve or reject the request for an extension of the Audit.

This regulation became effective on 1 March 2025, with the hope of improving the quality of customs audit and excise audit examinations conducted by the Director General of Customs and Excise.