Implementation of Supervision over Export Restriction and/or Prohibition (LARTAS) Regulation by the Directorate General of Customs and Excise
- May 25, 2026
- Posted by: Bella Rachmafanny
- Category: Tax Updates
The Minister of Finance (MOF) has issued a new regulation No. 19/MK/BC/2026 dated 30 March 2026 concerning the list of goods restricted for export as the implementation of Minister of Trade (MoT) Regulation No. 23 of 2023 concerning export policies and regulations in conjunction with MoT Regulation No. 5 of 2026 concerning the fourth amendment to MoT Regulation No. 23 of 2023 concerning Export Policies and Regulations.
Fundamentally, this decree functions as an operational instrument for the Directorate General of Customs and Excise in supervising export goods subject to restrictions by explicitly stipulating the relevant list of the restricted goods.
In its implementation, supervision over goods restricted for export applies not only to direct export activities to outside the customs territory but also to the movement of goods under certain customs facility schemes. This includes the release of goods from Bonded Storage Areas (BSA), Special Economic Zones (SEZ), and Free Trade Zones and Free Ports (FTZ) to areas outside the customs territory, as well as the entry of goods into the Sabang SEZ from other locations within the customs territory.
Furthermore, with the enactment of this decree, Minister of Finance Decree Number 6/KM.4/2025 is revoked and declared no longer valid, thereby updating the list of goods restricted for export in accordance with the latest policy developments in the export sector.


