CK-5 Document: Notification of Taxable Goods Mutations

CK-5 is the document code used for the Taxable Goods Mutation Notification (PMBKC) as stipulated in Directorate General of Customs and Excise Regulation No. PER‑13/BC/2023. The document must be submitted electronically by manufacturers, storage operators, or importers of taxable goods in Indonesia.

Six situations trigger the requirement to attach CK-5, including every entry or exit of taxable goods, whether the excise duty has been paid or not, and the transport of goods in retail, bulk, or non‑retail packaging. The obligation is waived for tobacco products that are already duty‑paid or in emergency conditions such as fire or flood. The document serves as an official record for the Customs and Excise Authority to monitor the flow of taxable goods.

Electronic filing enables the authority to verify compliance and prevent misuse of taxable goods. CK-5 complements provisions in the Excise Law and Ministerial Regulations No. 226/2014 and No.