Framework on Customs-and-Excise Audit Procedures Officially Consolidated: Failure to Submit Data May Now Lead to NPPBKC Blocking

Following the enforcement of the most recent framework on customs audits and excise audits (collectively referred to as “Audits”), i.e. Regulation of the Minister of Finance (“Minister”)  No. 114 of 2024  (“Regulation 114/2024”),[1] the Director-General of Customs and Excise (“Director-General”) has now decided to introduce new details regarding the implementation of the above-described Audits through the issuance of Regulation No. PER-2/BC/2025 on Procedures for Customs Audits and Excise Audits (“Regulation 2/2025”), which has been in force since 1 March 2025.[2]