New Customs-and-Excise Audit Rules Now in Effect: 10-Year Audit Window Now Available

In order to optimize the overall customs-and-excise audit process and enhance oversight through the customs-and-excise audit mechanism, the Minister of Finance (“ Minister ”) has introduced Regulation No. 114 of 2024 on Customs Audits and Excise Audits (“ Regulation 114/2024 ”), which is set to come into effect on 1 March 2025. [1] Upon the enactment of Regulation 114/2024, the various provisions set out under Regulation of Minister No. 200/PMK.04/2011 on Customs Audits and Excise Audits, as amended by Regulation of the Minister No. 258/PMK.04/2016 (collectively referred to as “ Regulation 2oo/2011 ”), will be revoked and will therefore no longer apply. [2]