Updated Provisions on the Organization of Account Books for Excisable Goods Issued: Three Types of Business Actors Affected

The Director-General of Customs and Excise (“ Director-General ”) has updated certain provisions that specifically address procedures for the organization of account books for excisable goods (“ Account Book I ”) and credit account books (“ Account Book II ”), through the issuance of Regulation No. PER-17/BC/2023 (“ Regulation 17/2023 ”), which has been in force since 18 October 2023. The following provisions are now applicable in the wake of the issuance of this new regulatory framework: [1]