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Customs and Excise

Excise Refund for Damaged or Unused Excise Stamps

Regulation of the Director General of Customs and Excise Number PER-1/BC/2026 governs the mechanism for excise refunds for damaged or unused excise stamps. This regulation was issued on April 16, 2026, and came into effect on the same date. This regulation provides legal certainty for excisable goods entrepreneurs in cases where excise stamps are damaged or unused during the production or distribution process. The excise refund mechanism aims to protect entrepreneurs' rights and ensure that no losses occur due to damage or non-use of excise stamps for which excise has already been paid. The regulation covers procedures for submitting refund applications, verification by customs and excise officers, and administrative mechanisms for excise refund settlement. This regulation is part of the government's efforts to improve services and business certainty in the taxation sector, particularly excise.