Guidelines for the Postponement of Excise Payments Through the Affixation of Excise Bands Updated

As an implementation of the mandate originally set under Regulation of the Minister of Finance No. 74/PMK.04/2022 , [1] the Director-General of Customs and Excise (“ Director-General ”) has issued Regulation No. PER-03/BC/2022 on Technical Guidelines for the Postponement of Excise Payments for Manufacturers and Importers of Excisable Goods Who Implement Settlements Through the Affixation of Excise Tape (“ Regulation 3/2022 ”). [2] Broadly speaking, Regulation 3/2022 addresses the following matters: