The Directorate General of Customs and Excise (DGCE) has issued new Regulation No. PER-3/BC/2026 concerning the Procedures for Excise Settlement (“PER-3/BC/2026”), which replaces and revokes PER-24/BC/2018 and all of its amendments. This regulation forms part of the digital transformation of customs and excise services through the implementation of an integrated Service Computer System (Sistem Komputer Pelayanan/SKP), with the objective of improving administrative efficiency, enhancing the quality of supervision, and increasing the accuracy of state revenue management in the excise sector.

The regulation was enacted on 29 April 2026 and came into effect on 1 June 2026, with a transition period requiring full (mandatory) implementation of the SKP within 30 (thirty) days from its effective date. During the transition period, excise settlement procedures may continue to follow the previous regulations to the extent that the SKP has not yet been fully implemented.

Substantively, PER-3/BC/2026 introduces a more centralized, digitalized, and risk-based excise administration system, particularly for the management of excise stamps for Tobacco Products (Hasil Tembakau/HT) and Beverages Containing Ethyl Alcohol (Minuman Mengandung Etil Alkohol/MMEA).

The key provisions of this regulation are as follows:

1. Full digitalization of excise administration processe:
   All principal documents related to excise settlement and excise stamp ordering, including CK-1C, P3C, CK-1, and CK-1A, must be submitted electronically through the SKP. Manual submissions are only permitted in the event of Information and Communication Technology (ICT) disruptions that cause the system to be unable to operate normally.
2. Strengthening the excise stamp provision and ordering system
   PER-3/BC/2026 provides more detailed regulations on the procedures for submitting Applications for Excise Stamp Provision (Permohonan Penyediaan Pita Cukai/P3C), including initial applications, additional applications, and additional applications requiring approval from the Head of the Customs Office.For tobacco manufacturers, the quantity of excise stamps that may be requested under an initial P3C application is generally based on the average realization of excise stamp orders during the preceding six months, subject to certain limitations that take into account the company’s risk profile and production capacity.
3. Implementation of risk-based supervision
   One of the significant changes introduced by this regulation is the application of restrictions on excise stamp allocations based on a company’s risk profile. In determining the quantity of excise stamps that may be requested, the DGCE may consider factors including:
   • The company’s risk profile;
   • Production capacity;
   • History of excise stamp misuse; and/or
   • Results of previous compliance examinations.
     This approach strengthens risk-based supervision and enables more effective allocation of supervisory resources.
4. Strengthening the excise stamp control mechanism
   The regulation also provides more detailed procedures for handling excise stamps that are:– Incorrect in quantity;
   – Incorrect in quality category;
   – Reallocated for use under another brand that satisfies specified requirements; and
   – Already provided but not utilized through a CK-1 or CK-1A document.

   For excise stamps that have been provided but subsequently not utilized, the DGCE may impose a Replacement Charge (Biaya Pengganti) on the manufacturer or importer. Failure to settle such charges within the prescribed timeframe may result in the DGCE rejecting future P3C applications and excise stamp orders.

5. Refinement of document amendment and cancellation procedures
   PER-3/BC/2026 establishes clearer procedures for the amendment and cancellation of registered excise documents. Amendments may only be requested in cases of genuine clerical or administrative errors and provided that such amendments do not result in a shortfall of excise revenue.The DGCE is required to issue a decision on amendment or cancellation requests within three working days from the date a complete application is received.
6. Integration of Customs and Excise systems
   As part of the broader administrative modernization agenda, the Excise SKP may be integrated with the Customs SKP. Such integration includes:
   • Real-time exchange of data and information;
   • Interoperability of data standards and electronic documents;
   • Synchronization of service and supervision processes; and
   • Data security measures in accordance with applicable laws and regulations.

   This initiative is expected to improve data visibility and consistency between Customs and Excise activities, thereby supporting more effective supervision and optimizing state revenue collection.

Manufacturers and importers of excisable goods, particularly those operating in the tobacco and MMEA sectors, should ensure that their internal systems are prepared to support electronic document submission through the SKP. In addition, companies should pay close attention to their compliance profile and excise stamp administration practices, as these factors now directly affect the flexibility of excise stamp applications and the allocation of excise stamps granted by the DGCE.

Overall, PER-3/BC/2026 marks a shift from a procedure-oriented administrative model toward a more digitalized, integrated, and risk-based service and supervision framework.