Updated Excise Exemptions and NPPP Set to Take Effect by 2025: New Restriction and Recovery Mandates Unveiled

In 2010, the Minister of Finance (“Minister”) issued Regulation No. 109/PMK.04/2010 on Procedures for Excise Exemptions (“Exemptions”), which was subsequently amended several times, most recently through Regulation of the Minister No. 172/PMK.04/2019 (collectively referred to as “Regulation 109/2010”). As its title suggests, Regulation 109/2010 broadly outlined the applicable prerequisites and types of goods that were subject to Exemptions, along with the applicable procedures for the securing of said Exemptions.