Directorate General of Customs and Excise Regulation No. PER-17/BC/2025 on the Physical Form, Specifications, and Design of Excise Stamps for Fiscal Year 2026

Directorate General of Customs and Excise Regulation No. PER-17/BC/2025 concerning the Physical Form, Specifications, and Design of Excise Stamps for Fiscal Year 2026 (“PER-17”) was stipulated on November 13, 2025 and became effective on the same date.

PER-17 was issued as a follow-up to Article 4 of Minister of Finance Regulation No. 52/PMK.04/2020, which governs the provisions on the form, technical characteristics, and design of excise stamps as security documents serving to indicate that excise on a particular good has been settled. This regulation is intended to provide a clear legal basis, strengthen oversight over the distribution of excisable goods, and support operational requirements in the customs and excise sector. In addition, this regulation accommodates service needs related to the movement of goods within Free Trade Zones and Free Ports (KPBPB), thereby ensuring that management and control of excise stamps can be carried out in a more orderly and standardized manner.

Excise stamps are used for:

1. 1. Tobacco Products; and
   2. Beverages Containing Ethyl Alcohol (MMEA)

Physical Form and Specifications of Excise Stamps for Tobacco Products:

Key: SKT = hand-rolled kretek, SPT = hand-rolled non-kretek, SKTF = hand-rolled filter kretek, SPTF = hand-rolled filter non-kretek, KLB = cigarette with cornhusk or nipa leaf wrapper, KLM = cigarette containing frankincense and dried rhubarb, CRT = cigar, TIS = sliced tobacco, SKM = machine-rolled kretek, SPM = machine-rolled non-kretek, REL = e-cigarette, HPTL = other processed tobacco products

Physical Form and Specifications of Excise Stamps for MMEA

Minimum hologram text: “BC” and “RI”

Each excise stamp must contain at minimum:

1. 1. Emblem of the Republic of Indonesia
   2. Emblem of the Directorate General of Customs and Excise
   3. Excise tariff
   4. Fiscal year
   5. Retail selling price and/or number of items per packaging

Aside from the above:

1. 1. For tobacco products, the stamp must additionally include:
      1. Text ’’INDONESIA”;
      2. Text ”CUKAI HASIL TEMBAKAU”; and
      3. Type of tobacco product.
   2. For MMEA, the stamp must additionally include:
      1. Text ’’INDONESIA”;
      2. Text ”CUKAI MMEA IMPOR” or ”CUKAI MMEA DALAM NEGERI”;
      3. Classification;
      4. Alcohol content;
      5. Microtext “BEACUKAI” repeated continuously;
      6. Repeated “BC” marks;
      7. Excise stamp personalization;
      8. Quick Response (QR) code.

Excise Stamp Personalization for Certain Tobacco Manufacturers:

Color Codes for Tobacco Excise Stamps:

Excise stamps specifically for tobacco products produced and consumed within KPBPB, and those imported into KPBPB, must bear the wording: “KAWASAN BEBAS”.

Color Codes for MMEA Excise Stamps:

Excise stamps specifically for MMEA produced and consumed within KPBPB, and those imported into KPBPB, must bear the wording: “KAWASAN BEBAS”.