Regulation Update on Settlement of Goods: Declared as Unclaimed, State-controlled Goods, and State-owned Goods

The Ministry of Finance issued Minister of Finance (MoF) Regulation Number 92 of 2025 (“MoFR-92/2025”) on 18 December 2025, which became effective from 31 March 2026. This MoF regulation is issued to update the MoF Regulation Number 178/PMK.04/2019 (“MoFR-178/2019”) concerning Settlement of Goods Declared as Unclaimed, State-controlled, and State-owned. The updated regulation aims to provide greater legal certainty, improve efficiency and effectiveness, and strengthen procedural guidelines for the Directorate General of Customs and Excise (DGCE) in the administration of goods declared unclaimed, State-Controlled Goods, and Goods Becoming State Property.

Key Regulatory Updates

The government has determined that the previous regulations require comprehensive revisions to align with current operational needs, particularly regarding the handling of goods with unresolved customs status. In MoFR-92/2025, the government classifies goods based on their customs clearance status into three main categories: Goods Declared as Unclaimed, State-controlled Goods, and State-owned Goods, with the following explanations.

1. Unclaimed Goods (BTD)

In principle, all goods arriving at and entering a place of Temporary Storage  (TPS) will undergo an administrative inspection by DGCE officials regarding compliance with customs obligations. Therefore, the owner of the goods or their authorized representative is required to submit the necessary customs documents, obtain permits from the relevant ministries or agencies, and fulfill tax obligations.

MoFR-92/2025 introduces significant changes compared to MoFR-178/2019, particularly regarding the determination of the status of Declared Unclaimed Goods (BTD), the timeline for resolution, and the strengthening of legal and economic consequences for importers/owners of goods. Under the latest provisions, the designation of BTD has become much stricter, whereby goods remaining at the TPS for more than 30 days from the date of storage are automatically designated as BTD. Goods designated as BTD include those for which an Import Declaration (PIB) has been submitted but which have not met the requirements regarding prohibitions and/or restrictions (LARTAS) based on the Letter of Designation of Prohibited/Restricted Goods (SPBL). Additionally, goods originating from outside the customs area that are brought into Free Trade Zones (FTZ) and Free Ports and stored at the TPS beyond the timeframe described above are designated as BTD. If the status of the goods has been determined, the importer, exporter, owner of the goods, and/or their authorized representative are granted an extension by the DGCE official to promptly fulfill their customs obligations; if these obligations are not met, the status of the goods will advance to the next stage

Conversely, in MoFR-178/2019, although regulations regarding BTD already existed, the detailed explanations of the various conditions affecting goods and the time limit provisions were not as clear or as strict as they are today. This resulted in a lack of clarity in implementation practices, which were often more lenient. Consequently, with the implementation of MoFR-92/2025, importers no longer have the leeway to hold goods for an extended period without a clear resolution within the customs zone.

2. State-Controlled Goods (BDN)

This status arises as a result of the failure to fulfill customs obligations within a specified timeframe, violations of customs regulations, or because the goods fall under categories restricted or prohibited for import or export. At this stage, the DGCE has the authority to take administrative actions regarding the goods, including transferring them to a customs warehouse, securing them, and determining further steps regarding the goods.

MoFR-92/2025 provides clarity regarding the process and sets stricter deadlines for determining the status of goods as State-Controlled Goods (BDN). The Director of Enforcement and Investigation (P2), the Regional Office Head, or the Service Office Head shall determine the BDN status of goods within a maximum of 5 (five) working days from the date the Document Examination Officer (PFPD) determines the BDN status for imported/exported LARTAS goods that were not declared or were declared incorrectly, and in cases where there is a report of a violation from the customs zone manager regarding goods and/or means of transport abandoned in the customs zone. In addition, the determination of BDN status for goods and/or means of transport detained by DGCE officials shall be made within a maximum period of 3 (three) working days after the issuance of the inventory report.

In terms of procedural clarity, MoFR-92/2025 provides a more structured framework for the BDN process, starting with DGCE officials responsible for BDN management conducting investigations into the condition, nature, and classification of goods (HS codes), the application of LARTAS, and coordination with DGCE officials in the P2 unit, and based on the results of such investigations and coordination, follow-up actions are taken in the form of destruction, auction, designation as State-Owned Property (BMMN), handover to Civil Servant Investigators (PPNS) of the DGCE, or handover to the owner, importer, exporter, or their authorized representative.

A declaration of change in status for LARTAS goods that were not properly reported, or goods and/or means of transport seized due to an unknown criminal offense, or goods and/or means of transport that are LARTAS but have not yet fulfilled their customs obligations, as well as temporary imports not re-exported from the BDN, shall be converted into BMMN from a non-criminal perspective; additional details are provided stating that if, more than 30 (thirty) days have passed since storage at a Customs Storage Facility (TPP)/Other Facility Functioning as a TPP (TLB-TPP) or customs obligations remain unresolved, and the BDN does not file an objection, it will become BMMN.

On the other hand, MoFR-178/2019 still lacks clear provisions regarding the timeframe for legal certainty regarding the status of imported/exported goods designated as BDN by DGCE officials, whether in connection with LARTAS or detention by DGCE officials. Furthermore, the procedural flow from the designation of BDN status to the final resolution is not explained in detail.

3. State-Owned Goods

State-Owned Goods represent the final stage in the escalation process, whereby goods are formally designated as property of the state based on legal rulings or administrative determinations in accordance with applicable laws and regulations. Once designated as state property, such goods may be disposed of through auction for state revenue purposes, utilized for governmental needs, granted to eligible parties, or destroyed where necessary, particularly in cases involving prohibited or unusable goods.

A key feature of MoFR-92/2025 is the introduction of a more structured and time-bound process governing the escalation of goods status. Goods that remain unsettled for more than 30 days will be classified as Unclaimed Goods and may subsequently be transferred to a TPP, where storage charges will apply. If the importer fails to resolve the status of the goods within the stipulated timeframe, the DGCE is authorized to proceed with further enforcement actions, including auction, destruction, or designation of the goods as state property. Compared to the previous regulation, where timelines were less clearly defined and enforcement was relatively flexible, MoFR-92/2025 introduces a more stringent “deadline-driven” approach with immediate legal and financial consequences for non-compliance.