Released, New Rules for Goods Seized and Controlled by the State Related to Excise Cases

The government has issued a new regulation regarding the settlement of excisable goods or other goods seized or controlled by the state, through Minister of Finance Regulation (PMK) Number 17 of 2024.

The regulation, which took effect on May 1, 2024, also revoked the previous regulation, PMK Number 39/PMK.04/2014, which had been in effect since March 2014.

In general, the two regulations regulate the procedures for the settlement of excisable goods (BKC) and other goods that are determined as goods seized by the state or controlled by the state, because they are involved in excise cases.

Read: Production Report of Excisable Goods Does Not Need to Include Production Date

Meanwhile, what is included in the category of other goods are goods other than excisable goods such as means of transportation, communication equipment, media or storage, documents, letters, and other objects involved in criminal acts in the excise sector.

Seized by the State

So, excisable goods or other goods involved in an excise crime case can be seized for the state, controlled by the state, or become state property.

The state will confiscate goods if the court has decided the excisable goods or other goods and has permanent legal force related to tax crimes.

Read: The Provision of Excise Goods Operator Identification Number is Amended

State Controlled Goods

Meanwhile, excisable goods and other goods can be controlled by the state if two conditions are met. First, when the perpetrator of the excise crime cannot be identified. And second, the excise obligations arising from goods whose owners are unknown have not been settled.

Determination of excisable goods and other goods as goods controlled by the state is carried out by the Director or Head of the Customs and Excise Office within a maximum of 3 working days, after conducting research as evidenced by a research result sheet.

Goods Transferred to State Property

In addition to being seized and controlled by the state, excisable goods or other goods can also be determined as state property, for several reasons, including:

• If within 14 days the perpetrators of violations of excisable goods or other goods that are determined to be under state control have not been identified.
• After 30 days since it was determined as state-owned goods, there are still unsettled excise obligations on the excisable goods or other goods whose owners are unknown.
• Excisable goods or other goods are not subject to investigation or termination of investigation, in the interest of state revenue.

Any goods declared as state property will be stored in the Customs Storage (TPP) or other storage under the supervision of Customs and Excise and recorded in the state property book.

Furthermore, excisable goods or other goods that have been determined as state property will be followed up by auction, destruction, or donation, with procedures that have been determined in accordance with statutory provisions. (ASP)