Customs Updates Rules on Voluntary Declarations by Importers for Business Entities

The Directorate-General of Customs and Excise (“DJBC”) is currently preparing Draft Regulation of the Minister of Finance (“Draft Regulation”) on Voluntary Declarations and Voluntary Payments. This regulation will replace Regulation of the Minister of Finance No. 201/PMK.04/2020 (“Regulation 201/2020”) on Voluntary Declarations and Voluntary Payments to improve the accuracy of customs data while providing legal certainty for importers.

Nirwala Dwi Heryanto, Director of Communications and User Guidance of the Directorate-General of Customs and Excise (DJBC) at the Ministry of Finance, stated that the regulation allows importers to independently correct and settle any shortfalls in their customs obligations without having to wait for audit findings or examinations.

“This mechanism is designed to allow importers to independently correct, adjust, and settle their customs obligations without having to wait for them to be identified during a formal audit or compulsory examination,” said Nirwala.

In addition, the Draft Regulation will clarify the mechanism for voluntary reporting of customs values that cannot yet be determined at the time of filing the Import Customs Declaration. This draft regulation also reorganizes the mechanism for declaring customs values (Voluntary Payment on Customs Valuation).

Furthermore, the government will clarify the scope of voluntary payments initiated independently without the need for a prior declaration. These mechanisms include Voluntary Payment on Tariff, Voluntary Payment on Quantity, and Voluntary Payment on Transaction Value.