The Government Changes Categories of Excise Documents and Excise Complementary Documents

Minister of Finance Sri Mulyani changed the categorization of excise documents and excise complementary documents, by issuing Minister of Finance Regulation (PMK) Number 156/PMK/04/2022 on excise documents and or excise complementary documents.

Excise documents are required documents when carrying out obligations in the excise sector. While excise complementary documents are documents that complement mandatory documents, they cannot be separated from or become integrated with the main document.

The changes made include, first, the clustering of excise documents and excise complementary documents is now determined to consist of only four clusters, namely: excise licensing, production of goods subject to excise, excise settlement, and trade of goods subject to excise.

These documents must be held by all parties related to customs affairs such as:

• Customs and Excise officials
• Factory entrepreneur
• Importer
• Storage owner
• Distributor
• Retail outlet entrepreneur, or
• Duty exemption users

This is different from the provisions stipulated in the previous regulation, namely PMK Number 140/PMK.04/2012 which was declared invalid, since the new rules took effect on November 3, 2022.

In the old provisions, the government divided excise documents and excise complementary documents into 16 types. (see table)

No	Clusters of Excise Documents	Description
1	Excise Licensing	Consists of excise licensing application documents
2	Production of excisable goods	Consists of: Notification documents for the production of Excisable Goods Inventory book of excisable goods Subsidiary account book of excisable goods Inventory records of excisable goods Account book of excisable goods Minutes of production of Excisable Goods
3	Excise Settlement	Consists of: Excise tax payment document Excise tax refund document Notification documents of not-collected excise Report documents on the use of excise facilities Excise exemption application documents Excise settlement minutes document Excise collection documents
4	Trade of Excisable Goods	Consists of release documents and/or protective documents for the transport of Excisable Goods

In addition to changing the categorization of documents, through the latest regulation, the government also confirms that the code and name of the excise document refer to the Excise Law. Whereas previously, the determination of the code, name and a number of excise documents was listed in the attachment to PMK Number 140/PMK.04/2012.

Forms and Terms of Documents

In general, there are two types of excise documents that must be made. First, documents that do not need to be submitted to the Directorate General of Customs and Excise (DCGE). Second, documents must be prepared and submitted to DGCE.

These documents can be in electronic and physical form with a predetermined format. Electronic excise documents can be made using a web form-based application system provided by DGCE or a data exchange system.

For documents prepared by customs officials, they must meet several conditions, such as having a document number and being issued by an authorized official.

While the requirements that must be fulfilled in making excise documents by business actors include having a number and submitting it through the application system or having received approval from the customs and excise official.

Excise documents must use the Indonesian language, using Latin letters, Arabic numerals, and the rupiah currency. Except, for excise documents that apply internationally, it is mandatory to use English.