In 2018, the Director-General of Customs and Excise (“Director-General”) introduced Regulation No. PER-21/BC/2018 on Customs Export Notifications (“Notifications”), which was subsequently amended by Regulation No. PER-07/BC/2020 (collectively referred to as “Regulation 21/2018”). As its title suggests, Regulation 21/2018 specifically addressed a wide range of aspects relating to the aforementioned Notifications, including exports of goods, the transportation of cash and/or other payment instruments to locations outside Indonesian customs areas, as well as the transportation of returned goods (barang untuk dibawa kembali).[1]
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