- The Director-General of Customs and Excise ("Director-General") has issued Regulation No. PER-18/BC/2023 on Guidelines for the Organization of Customs Re-Inspections ("Regulation 18/2023"). The issuance of Regulation 18/2023 integrates provisions that specifically address the organization of re-inspections, as set out under Regulation of the Director-General No. PER-08/BC/2017 on Guidelines for the Organization of Re-Inspections and as amended by Regulation No. PER-25/BC/2017 (collectively referred to as "Regulation 8/2017").
- In addition to Regulation 8/2017, it should also be noted that Regulation 18/2023 also repeals and replaces provisions that specifically relate to re-inspections, as set out under the following frameworks: 1) Regulation of the Director-General No. PER-23/BC/2019 on Governance of the Planning of Customs-and-Excise Audits, Re-Inspections and Analyses for Specific Purposes; and 2) Regulation No. PER-26/BC/2019 on Guidelines for the Organization of Follow-up Monitoring and Evaluations of Results from Customs Audits, Excise Audits and Re-Inspections.
- At its core, Regulation 18/2023 governs the organization of re-inspection activities, which extend from the planning stage to the organization stage, and also addresses monitoring, evaluation and quality control. Re-inspections should be carried out on a two-yearly basis after the registration date of import notifications and/or export notifications. Regulation 18/2023 has been in force since 21 October 2023.
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