Implementation Guidelines for Customs Re-examination

The Directorate General of Customs and Excise (DGCE) issued Regulation No. 18/BC/2023 on October 20, 2023, regarding the Implementation Guidelines for Customs Re-examination. This has revoked the previous regulation as most recently amended by DGCE Regulation No. 25/BC/2019.

The DGCE can perform re-examination on import/export documents. Similar to the previous regulation, this regulation stipulates the procedures for the re-examination. However, there are salient new provisions related to the following:

  • An Import and/or Export Notification which has been issued for more than 30 (thirty) days can be re-examined within two years after its registration date;
  • Re-Examination procedures include planning, implementation and monitoring, evaluation and quality assurance (monitoring and quality assurance are new procedures); and
  • The implementation of the Re-Examination can be extended for no later than 15 (fifteen) days and can only be given 1 (one) time.

This regulation became effective from October 21, 2023 and revokes the previous DGCE Regulation No. 25/BC/2019.

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