The Ministry of Finance (MoF) has issued a new regulation No. 78/2023 (“MoF-78/2023”), regarding Re-examination in the Customs Field. This regulation came into effect on October 20, 2023. MoF-78/2023 provides more detailed provisions concerning the scope and procedures for re-examination in the customs field, as previously stipulated in Law No. 17 of 2006.

While Law Number 17 of 2006 only regulates that re-examination can be carried out on import notifications and affects the import duty rates of imported goods, MoF-78/2023 now extends its coverage to import and/or export notifications that result in changes to import and/or export duties.

The scope of MoF-78/2023 stipulates that re-examination shall be conducted on Import and Export Customs Declarations that have reached more than 30 days since the registration date:

• Imports: Re-examination is conducted on import customs declarations on rate and/or customs value. Re-examination is conducted within two (2) years from the date of Import Customs Declaration registration; and
• Exports: Re-examination of export customs declarations is conducted on export duty rates, export prices, types of export goods, and/or quantities of export goods. Re-examination is conducted within two (2) years from the date of Export Customs Declaration registration.

The goods owner or importer is obligated to provide a written explanation and samples of the goods in response to the request for data and documents issued by the Directorate General of Customs and Excise (DGCE) no later than seven (7) days from the date of the request for data and/or documents. The submission of written data can be done directly, through courier services, electronic media, or computerized service system.

Failure to provide the required written explanation will be considered as not submitting any data. As a result, the DGCE will issue a SP 1 (First Warning Letter), SP 2 (Second Warning Letter), and ultimately block customs access.