Ministry of Finance Revises Excise Settlement Regulations

The Ministry of Finance (“Kemenkeu”) is preparing a new Regulation of the Minister of Finance (“PMK”) on Excise Settlement to replace PMK No. 68 of 2018. The regulatory update is intended, among other things, to support the real-time integration of the Excise Service Computer System (Sistem Komputer Pelayanan – “SKP) with the Customs SKP, as stipulated in Regulation of the Director General of Customs and Excise No. PER-3/BC/2026 on Procedures for Excise Settlement.

"To support the optimization of state revenue, the excise SKP may be integrated with the customs SKP, covering the interoperability of data standards and/or electronic documents, synchronization of service and/or supervision processes, and data security," as stipulated in Article 32 paragraphs (1) and (2) of the draft PMK on Excise Settlement.

Based on documents obtained by Hukumonline, the draft regulation governs the procedures for settling excise duties on Excisable Goods (Barang Kena Cukai – “BKC”), including tobacco products, beverages containing ethyl alcohol (Minuman yang Mengandung Etil Alkohol – “MMEA”), and ethyl alcohol, whether produced domestically or imported. Excise duties may be settled through payment, the affixation of excise stamps, or the use of other excise settlement marks.

Furthermore, the draft PMK regulates the requirements for applications and orders for excise stamps, the transfer of excise stamps between brands, as well as the imposition of replacement fees and administrative sanctions for excise stamps that are not utilized.