Regulation of the Director General of Customs and Excise Number PER-1/BC/2026 on Excise Refund for Damaged or Unused Excise Stamps is a regulation governing the procedures for excise refunds under certain conditions experienced by excisable goods entrepreneurs.
Background and Objectives
This regulation was issued to provide clarity on the excise refund mechanism for entrepreneurs who experience damaged excise stamps or have unused excise stamps. In operational practice, situations often arise where excise stamps are damaged before or during the affixing process, or there are remaining excise stamps that are not used due to various reasons such as packaging design changes or production cessation. Without a clear refund mechanism, this can result in financial losses for entrepreneurs.
Scope of Regulation
This regulation covers several important aspects of excise refunds, including: definitions of damaged and unused excise stamps, requirements for submitting refund applications, verification and inspection procedures by Customs and Excise officers, mechanisms for calculating refund amounts, and timeframes for processing applications. This regulation applies to all types of excise stamps used on excisable goods regulated under excise laws and regulations.
Procedures and Mechanisms
Entrepreneurs wishing to apply for an excise refund must meet the established administrative requirements, including submitting a written application to the Head of the local Customs and Excise Office with supporting documents attached. Customs and Excise officers will conduct physical verification of the excise stamps for which a refund is requested to confirm the damage condition or unused status. After verification is completed and approved, the excise refund process will be carried out according to the established mechanism.
Implications for Entrepreneurs
This regulation provides legal protection and business certainty for excisable goods entrepreneurs. With a clear refund mechanism, entrepreneurs can better manage operational risks related to excise stamps. This also encourages entrepreneur compliance in excise stamp management because adequate administrative solutions are available to handle situations beyond normal operational control.
Implementation and Effectiveness
This regulation came into effect on April 16, 2026, and is binding on all parties involved in excise administration. The Directorate General of Customs and Excise is responsible for implementing and supervising the application of this regulation to ensure that the excise refund process runs transparently, accountably, and efficiently.
