DJBC revises excise payment procedures, adds Article 15A
October 14, 2025 • Ben Asmadeus
The Directorate General of Customs (DJBC) issued Director General Regulation No. PER-10/BC/2025 on 29 August 2025. This regulation is the third amendment to PER-24/BC/2018 and adds Article 15A governing excise payment procedures.
The amendment aims to improve excise‑tape service and boost state revenue from excise duties. Article 15A introduces risk‑based limits on P3C through the Centralized Excise Application System (SAC‑S), considering factors such as company risk profile, production capacity, and violation history. Until SAC‑S becomes mandatory, the limits continue to follow PER-24/BC/2018.
Article 15A is intended to provide legal certainty and optimize services for excise taxpayers. Its effect on manufacturers’ ability to obtain excise tape will depend on the full implementation of SAC‑S. The measure may also increase excise revenue for the government.
Source: DDTCNews