Director General of Customs and Excise Regulation No. PER-20/BC/2025 was issued as an implementing regulation that clarifies the procedures for stockpiling, entry, release, and transportation of Excisable Goods (BKC) in accordance with the latest policy framework in the excise sector. This regulation basically aims to standardize operational procedures in the field, strengthen supervision, and ensure that every movement of BKC is recorded and can be traced administratively.

Regarding stockpiling, PER-20/BC/2025 emphasizes that BKC whose excise has not been paid can only be stored in certain specified locations, such as factories, storage sites, or other locations that have officially obtained permits from Customs and Excise. This affirmation is intended to prevent stockpiling outside supervision that has the potential to cause irregularities. In line with that, entrepreneurs are required to maintain orderly recording of stock and physical transfers of goods, because this data is the main basis for physical and administrative supervision by Customs and Excise.

Regarding the entry and release of BKC, this regulation emphasizes that every entry into and release from factories or storage places must be protected by a valid Excise Document. The document serves as proof of notification as well as the basis for the legality of the movement of goods. Thus, BKC movement can no longer be carried out without a document basis, and any discrepancies between documents and the physical condition of goods can immediately become the object of supervision and correction.

In terms of transportation, PER-20/BC/2025 regulates in more detail the obligation to use Excise Documents, the period of transportation, and reporting procedures in the event of a change in routes, delays, or certain conditions in the field. This stipulation aims to close the gap of abuse during the transportation process, which has been one of the vulnerable points in the supervision of BKC. With a clear timing and reporting mechanism, BKC transportation is expected to be more orderly and controlled.

This regulation also strengthens the compliance-based supervision approach, where entrepreneurs that are administratively orderly and consistent in fulfilling document obligations will face a smoother supervision process. Conversely, disorderly record keeping, delays in reporting, or inconsistencies between documents and the physical condition of goods can increase the risk of inspection and prosecution. This shows that administrative compliance is now an important factor in the smooth operation of businesses in the excise sector.

Overall, PER-20/BC/2025 can be understood as an effort by Customs and Excise to clarify the rules of the game at the technical and operational levels, while strengthening the function of Excise Documents as the main control instrument. Through the affirmation of procedures, documentation obligations, and orderly recording, this regulation encourages the creation of a more orderly, transparent, and accountable BKC management system, without eliminating space for smooth business activities for compliant entrepreneurs. Thus, the main rules as stipulated in PER-20/BC/2025 can be concluded as follows:

• Improvement of customs management to standardize service procedures and supervision of imports and exports.
• Strengthening the use of electronic systems in the submission and processing of customs documents.
• Affirmation of the function of customs documents as the basis for service, supervision, and law enforcement.
• The implementation of risk management-based supervision according to the level of compliance of business actors.
• Increased legal certainty and administrative discipline through clarity of procedures and reporting obligations.
• Support for the smooth flow of goods without reducing the effectiveness of supervision and securing state revenue.
• Part of the modernization of customs administration within the framework of DJBC’s digital transformation.
• Arrangements for the entry, release, and transportation of Excisable Goods as well as the submission and completion of CK-5 Documents electronically.
• Stipulation of procedures for submitting CK-6 Documents electronically.