New Regulation Effective 1 April 2026: This is the Mechanism for Managing Goods in Customs Areas

Every good entering or leaving Indonesian territory through ports, airports, and international post offices undergoes customs procedures. This process aims to ensure the fulfilment of administrative obligations while maintaining the smooth flow of goods in international trade activities.

In practice, imported goods arriving in Indonesia or export goods to be sent abroad are first placed in customs areas, specifically in Temporary Storage Places (TPS).

At this stage, the goods owner or their representative must complete customs administrative obligations, such as submitting customs notification documents, meeting permit requirements, and paying due state levies.

Goods may only be stored in TPS for a specified period according to regulations to avoid accumulation that could hinder logistics flow at ports.

If customs obligations are not completed by the storage deadline, the TPS entrepreneur will notify the goods owner.

This notification gives the owner an opportunity to promptly settle their administrative obligations. However, if the goods remain unaddressed by the specified deadline, they may enter the state determination stage and subsequently be resolved through government-regulated mechanisms.

For example, sale through public auction, grants to needy institutions or organisations, or destruction for severely damaged goods or those without economic value.

Based on their legal status in customs processes, goods are divided into three types: uncontrolled goods (BTD), state-controlled goods (BDN), and state-owned goods (BMMN).

BTD refers to goods whose customs obligations have not been settled, while BDN are goods and/or transport means under Customs control due to violations, seizures, or unknown owners. Meanwhile, BMMN are goods and/or transport means designated as state property under applicable provisions.

To provide legal certainty and improve efficiency in goods management services, the government has enacted Minister of Finance Regulation (PMK) No. 92 of 2025 on the Settlement of Uncontrolled Goods, State-Controlled Goods, and State-Owned Goods.

This regulation was promulgated on 31 December 2025 and takes effect 90 days from the promulgation date, or 1 April 2026. It replaces PMK No. 178 of 2019, which previously regulated similar provisions.

The update to this regulation is driven by various field dynamics, including the high volume of goods not claimed by owners, the lack of follow-up mechanisms for cash from shipments and commercial cargo, and the absence of provisions for collaboration in goods destruction with third parties.

Additionally, previous provisions did not accommodate pre-auction service fees and the delegation of authority to determine the disposition of unsold auctioned goods.

Several provisions now regulated in PMK No. 92 of 2025 include handling export goods with unsettled obligations, provisions for goods in free trade zones.

Furthermore, mechanisms for re-auctions if the auction winner fails to meet obligations, regulations on cash goods, pre-auction service fee provisions, treatment of imported commodities with post-border trade systems, and policies for blocking customs access for parties failing to settle obligations over their goods.

This new regulation also introduces policies to accelerate goods settlement processes, such as adding criteria for goods that can be directly destroyed without auction, delegating some authority for objections and disposition determinations to officials in the Directorate General of Customs and Excise.

Other matters regulated include the application of flat import duty rates for auctions of certain goods from shipments or passenger goods, and allocation of auction proceeds for private customs storage rental costs up to a maximum of 90 days.

This regulation also serves as the legal basis for developing a collaborative application system between the Directorate General of Customs and Excise and the Directorate General of State Assets to support more integrated and transparent goods management.

Head of the Customs and Excise Public Relations and Outreach Subdirectorate, Budi Prasetiyo, explained that the issuance of PMK No. 92 of 2025 aims to provide legal certainty while enhancing the quality of services in managing goods in customs areas.

“Through PMK No. 92 of 2025, the government provides clarity on handling mechanisms for goods with unsettled customs obligations. This regulation is also designed to accelerate goods settlement processes while improving transparency and service efficiency,” he stated in a press release on Friday (27/3/2026).

He added that public and business understanding of administrative obligations in customs processes is crucial to prevent goods accumulation at ports.

“We urge the public and businesses to pay attention to storage deadlines and promptly settle customs obligations for their goods. Thus, the goods release process runs smoothly and avoids future administrative consequences,” Budi added.

With the implementation of PMK No. 92 of 2025 starting 1 April 2026, it is hoped that the public and businesses will better understand the handling flow of goods in customs areas.

This regulation simultaneously serves as a guide for Customs and Excise officials in managing goods with unsettled customs obligations more effectively, transparently, and providing legal certainty for all parties.