By : Riza Buditomo; Rinaldi Raymond; Devi Mutia Alisa
I. In Brief
To strengthen the role of compliance examination for service users after the goods have left the customs area (post-clearance control through risk-based re-examination mechanisms), the Indonesian Minister of Finance ("MOF") has issued MOF Regulation No. 78 of 2023 on Customs Re-Examination (“MOF Regulation 78”). MOF Regulation 78 was issued to serve as an implementing regulation that provides further provision on the execution of re-examination (Penelitian Ulang/Penul) conducted by the Directorate
General of Customs and Excise (“Directorate General”).
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