Govt. Introduces Governance of Compliance Examinations for Excisable Goods Entrepreneurs

In an effort to increase the compliance levels of entrepreneurs who deal with excisable goods (Barang Kena Cukai – “BKC”), the Director-General of Customs-and-Excise (“Director-General”) has issued Regulation No. 10/BC/2023 on the Governance of Compliance Examinations for Excisable Goods Business Actors (“Regulation 10/2023”).[1] At its core, compliance examinations (“Examinations”) for entrepreneurs who engage in the provision of BKC (“Entrepreneurs”) should be implemented based on several principles (i.e. fiscal security, administrative compliance and guidance) and should aim to accomplish several objectives, including the following:[2]