Customs Audit Transparency: Audit Termination Reports Introduced

In order to implement provisions originally set out under Regulation of the Minister of Finance No. 114 of 2024 on Customs Audits and Excise Audits (“ Regulation 114/2024 ”), [1] the Director General of Customs and Excise (“ Director-General ”) has now introduced Regulation No. PER-3/BC/2025 on Customs Audit Standards and Excise Audits (“ Regulation 3/2025 ”), which came into effect on 1 March 2025. [2] An analysis of Regulation 114/2024 can be found in the following edition of ILB: “ New Customs-and-Excise Audit Rules Now in Effect: 10-Year Audit Window Now Available .”