In 2011, the Minister of Finance (“ Minister ”) established a framework that specifically addressed the granting of awards (in the form of money and/or other types of awards) to individuals, groups of individuals and/or working units that demonstrate merit during the disclosure and handling of customs and/or excise violations. These awards are referred to as premiums within the customs and/or excise sectors (“ Premiums ”). This framework is set out under Regulation No. 243/PMK.04/2011 on the Granting of Premiums, which was amended in 2016 through the issuance of Regulation No. 145/PMK.04/2016 (collectively referred to as “ Regulation 243/2011 ”).

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