Tobacco Factories with Abnormal Excise Ratios Face Mandatory Compliance Examinations Under New Customs and Excise Rules

The Director General of Customs and Excise (“Director General”) has issued Regulation No. PER-12/BC/2026 on Procedures for Compliance Examinations of Excisable Goods Entrepreneurs (“Regulation 12/2026”). Upon entering into force, Regulation 12/2026 will repeal and replace the following frameworks:[1]

1. Regulation of the Director General No. PER-10/BC/2023, which bore the same title as Regulation 12/2026 (“Regulation 10/2023”); and
2. Circular of the Director General No. SE-08/BC/2025 on Guidelines for Excise Document Analysis and Compliance of Excisable Goods Entrepreneurs.