Implementation Guidelines for Customs Re-examination
- November 9, 2023
- Posted by: Administrator
- Category: Tax News
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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.