Minister of Finance Regulation Number 89 of 2025, which came into effect on 1 January 2026, brings important changes in the management of Excisable Goods (BKC). The essence of this regulation is the affirmation that every movement of BKC, whether entry, release, or transportation to and from a Factory or Storage Place, must be declared to Customs and Excise and protected by Excise Documents. Excise documents are no longer seen as just an administrative formality, but function as a notification of the physical transfer of goods as well as a protection for transportation, so that every movement of BKC has a clear and traceable administrative record.

The entire notification and supervision process in this PMK is to be carried out electronically through the Application System in the Excise Sector. With this system, the government seeks to ensure that BKC movement data is recorded in real time, more transparent, and easy to supervise. For BKC Entrepreneurs, this means that irregularities in input or data mismatches in the system can directly impact compliance assessments and increase audit risks.

PMK Number 89 of 2025 also clarifies the provisions regarding the stockpiling of BKC whose excise has not been paid. BKC may only be stored in certain specified locations, such as Temporary Stockpile, Bonded Stockpile, Factory, or Entrepreneur that has obtained excise exemption or deferral facilities. In addition to the rules regarding location, entrepreneurs are required to maintain   bookkeeping and recording of preparation of raw materials and auxiliary materials in an orderly and consistent manner. This bookkeeping is the main basis for supervision, so any difference between administrative records and the physical condition of goods can be used as a basis for correction and determination of additional excise obligations.

In terms of transportation, this PMK regulates more detailed and stricter treatment, both for BKC whose excise has not been paid and for certain types of BKC whose excise has been paid, especially ethyl alcohol and beverages containing ethyl alcohol. Every transportation must be protected by an Excise Document for a certain period of time, and if an extension is needed, the request must be submitted according to the established mechanism. This stipulation is intended to close the gap of irregularities that have the potential to cause losses in state revenue.

The supervisory approach in PMK Number 89 of 2025 has also changed with the implementation of risk profile-based supervision. The intensity of supervision and inspection will be adjusted to the level of compliance of BKC Entrepreneurs. However, Customs and Excise still has the authority to conduct inspections at any time if there are indications of irregularities.

This regulation also provides flexibility in certain conditions, such as emergencies due to disasters. In such situations, BKC can be released  or transferred without an Excise Document, as long as the release or transfer  is  reported in  writing to Customs within a specified period of time. Thus, the humanitarian aspect and smooth distribution are still considered without eliminating the supervisory function.

Overall, PMK Number 89 of 2025 marks a shift in excise policy towards a more  modern, digital, and accountable system, and officially repeals and replaces PMK Number 226 of 2014. This regulation places administrative compliance, orderly documentation, and consistency of recording as the main foundation in the management of BKC. Through an integrated electronic system and risk-based supervision, the government seeks to provide legal certainty for compliant business actors, maintain the smooth flow of goods, and at the same time secure state revenue from the initial stage.