New Regulations on the Storage and Movement of Exciseable Goods

The Ministry of Finance (“ Kemenkeu ”) is currently drafting Regulation of the Minister of Finance (“ PMK ”) on the Storage, Entry, Release, and Transportation of Exciseable Goods. This regulation is intended to accommodate developments in the types of storage and movement of exciseable goods, ensuring that goods for which excise duties have not yet been paid can be managed appropriately and transparently.

“It is still undergoing the harmonization process, but the target for implementation is 1 January 2026,” said Budi Prasetiyo, Head of the Subdirectorate of Public Relations and Outreach at the Directorate General of Customs and Excise (DJBC), Kemenkeu, to Hukumonline.

The draft PMK emphasizes the obligations of reporting and the safeguarding of excise documents. Any entry into or release of exciseable goods from a factory or storage area must be reported to the Head of the supervising Customs Office and must be covered by valid Excise Documents. The same requirement applies to the transportation of exciseable goods, whether in bulk or in retail packaging, which must be accompanied by official documents to ensure legality and facilitate oversight.

“Thus, exciseable goods may be stored in a Temporary Storage Area (Tempat Penimbunan Sementara– “ TPS ”) or a Bonded Storage Area (Tempat Penimbunan Berikat– “ TPB ”). Meanwhile, goods used as raw materials or auxiliary materials may be stored in Factories or at locations utilizing excise exemption facilities,” he explained.