Following the mandates introduced under Regulation of the Minister of Finance No. 82 of 2024 on Excise Exemption Procedures (“Regulation 82/2024”),[1] the Director-General of Customs and Excise (“Director-General”) has now issued Regulation No. PER-13/BC/2024 (“Regulation 13/2024”), which features a comprehensive set of technical guidelines on the implementation, registration and stipulation of the use of excisable goods, stipulations of the granting of excise exemptions (“Exemptions”), as well as the monitoring, evaluation and revocation of Exemptions.[2]
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