Starting April 1, 2026, the Government will establish a new mechanism for managing goods in the customs area.

JAKARTA - Every goods that enter or leave Indonesia through ports, airports, and international post offices must go through the customs process.

Head of the Customs Public Relations and Guidance Subdirectorate, Budi Prasetiyo, explained that the process aims to ensure that all administrative obligations are met while maintaining the smooth flow of goods in international trade activities.

He said that in its implementation, imported goods that arrive in Indonesia and export goods that will be sent abroad are first placed in the customs area, namely in the Temporary Storage Place (TPS).

At this stage, the owner of the goods or his authority must complete administrative obligations, such as submitting customs notification documents, meeting licensing requirements, and paying the outstanding state levies.

"Goods can only be stored at the TPS within a certain period of time in accordance with the provisions so that there is no accumulation that can hinder the logistics flow at the port," he said in a statement, quoted Sunday, March 29.

If the customs obligations have not been fulfilled by the deadline, the TPS entrepreneur will notify the owner of the goods to immediately settle his obligations.

The notification gives the owner of the goods the opportunity to immediately complete his administrative obligations.

If after the notification the goods are still not followed up, then the goods will enter the stage of determining the status by the state.

Furthermore, the settlement is carried out according to the mechanism set by the government, such as through a public auction, grants to institutions or agencies that need it, or destruction for goods that are severely damaged or have no economic value.

Based on its legal status in the customs process, goods are classified into three categories, namely goods not controlled (BTD), goods controlled by the state (BDN), and goods owned by the state (BMMN).

BTD is goods that have not settled their customs obligations, while BDN is goods and/or means of transport that are in the possession of Customs due to violations, prevention, or unknown owners.

Meanwhile, BMMN is goods and/or means of transport that are designated as state-owned based on applicable provisions.

To provide legal certainty and increase the efficiency of services in the management of these goods, the government has issued Minister of Finance Regulation (PMK) Number 92 of 2025 concerning the Settlement of Goods that are Not Controlled, Goods that are Controlled by the State, and Goods that Become State Property.

This regulation was promulgated on December 31, 2025 and came into force 90 days later, namely on April 1, 2026. The regulation also replaces PMK Number 178 of 2019 which previously regulated similar matters.

The update of this regulation is based on various developments in the field, such as the high number of goods that are not settled by their owners, the lack of regulations related to handling cash from shipments and commercial cargo, and the lack of regulation of cooperation in the destruction of goods with other parties.

In addition, the previous regulation has not yet accommodated the provision of pralelang service rewards and the delegation of authority in determining the allocation of goods that are not auctioned.

Several provisions that are now regulated in PMK Number 92 of 2025, including regarding export goods with a status of not completing their obligations, provisions for handling goods in free trade zones (free trade zones), re-auction mechanisms if the auction winner does not fulfill his obligations, arrangements for goods in the form of cash, provisions for remuneration for pre-auction services, treatment of imported commodities with post-border transactions, and the policy of blocking customs access for parties who have not completed their obligations on their goods.

In addition, this new regulation also presents a number of policies aimed at speeding up the process of completing goods, such as adding criteria for goods that can be immediately destroyed without going through the auction process, transferring some of the authority to determine objections and determining the allocation of goods to officials in the Directorate General of Customs and Excise, the application of flat import tariff for auctions of certain goods originating from shipping goods or passenger goods, and the arrangement of the allocation of auction proceeds for the cost of renting a private customs storage facility for up to 90 days.

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

Budi emphasized that the issuance of PMK Number 92 of 2025 aims to provide legal certainty as well as improve the quality of services in the management of goods in the customs area.

"Through PMK Number 92 of 2025, the government provides clarity regarding the mechanism for handling goods that have not completed their customs obligations. This rule is also designed to accelerate the completion of goods while increasing transparency and service efficiency," he said.

He added that public and business actors' understanding of administrative obligations in the customs process is very important to prevent the accumulation of goods at the port.

"We appeal to the public and business actors to pay attention to the hoarding deadline and immediately complete the customs obligations for their goods. Thus, the process of issuing goods can run smoothly and not cause administrative consequences later," added Budi.

With the entry into force of PMK Number 92 of 2025 on April 1, 2026, it is hoped that the public and business actors will increasingly understand the flow of handling goods in the customs area.

This regulation also serves as a guide for customs officials in managing goods that have not completed their customs obligations more effectively, transparently, and provide legal certainty for all parties.