Framework on Customs-and-Excise Audit Procedures Officially Consolidated: Failure to Submit Data May Now Lead to NPPBKC Blocking

Following the enforcement of the most recent framework on customs audits and excise audits (collectively referred to as “ Audits ”), i.e. Regulation of the Minister of Finance (“ Minister ”) No. 114 of 2024 (“ Regulation 114/2024 ”), [1] the Director-General of Customs and Excise (“ Director-General ”) has now decided to introduce new details regarding the implementation of the above-described Audits through the issuance of Regulation No. PER-2/BC/2025 on Procedures for Customs Audits and Excise Audits (“ Regulation 2/2025 ”), which has been in force since 1 March 2025. [2]