The Minister of Finance has issued Regulation No. 78 of 2023 on Re-Examinations Within the Customs Sector in an attempt to strengthen the compliance testing of service users after goods are released from customs areas (post-clearance control) through a specific re-examination mechanism in line with risk management processes. Regulation 78/2023 comes into force on 22 October 2023.

At its core, the Director-General of Customs and Excise is authorized to oversee Re-Examinations, which will be implemented by designated Customs-and-Excise Officials in relation to customs import notifications (pemberitahuan pabean impor – “PPI”) and customs export notifications (pemberitahuan pabean eskpor – “PPE”) that were registered over 30 days previously.

In order to provide an overall understanding of this new legal framework, the analysis set out within this edition of Indonesian Legal Brief has been divided up as follows:
1. Scope of PPI and PPE Re-Examinations;
2. Re-Examination activities;
3. Consequences of non-compliance.

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