Minister of Finance Regulation 57/2026 Changes Excise Tape Specifications, Provisions and Sanctions
Business owners, importers, and producers of excisable goods (BKC) need to be aware of the changes to excise tape specifications stipulated in Minister of Finance Regulation Number 57 of 2026 (PMK 57/2026).
This regulation, issued by Minister of Finance Purbaya Yudhi Sadewa on July 30, 2026, and effective August 10, 2026, amends provisions regarding the physical form, specifications, and design of excise tape. These changes are made to optimize the supervision and security of excise tapes.
PMK 57/2026 amends PMK Number 52/PMK.04/2020 concerning the Physical Form, Specifications, and Design of Excise Tapes. One important change is the removal of the security hologram from the excise tape specifications.
In addition to understanding these changes, business owners and importers also need to carefully consider the provisions for affixing excise tapes, as violations can result in administrative and criminal sanctions.
What Are Excise Stamps?
Excise stamps are a sign of excise payment affixed to the packaging of Excisable Goods (BKC). The Directorate General of Customs and Excise (DJBC) explains that excise stamps have several functions, including:
Excise stamps serve as a security document as proof of excise payment.
Excise stamps serve as a tool to monitor the circulation of Excisable Goods (BKC) regarding compliance with laws and regulations.
Excise stamps serve as a quantitative measurement approach to control the quantity of Excise Stamps in circulation.
Excise stamps serve as proof of authenticity or authentication of Excise Goods (BKC) products for businesses.
Excise stamps serve as a tool for the public or consumers to monitor the circulation of Excise Goods (BKC).
Excise stamps serve as a sign of excise payment that is difficult to counterfeit but easy to identify as authentic.
Changes to Excise Stamp Specifications in PMK 57/2026
PMK 57/2026 amends the specifications for excise stamps previously regulated in PMK 52/2020. Article 2 paragraph (3) of PMK 52/2020 previously established three elements in the excise tax stamp specifications: security paper, security hologram, and security print.
Meanwhile, PMK 57/2026 removes the security hologram element from these specifications. Thus, the excise tax stamp specifications now consist of two elements:
security paper; and
security print.
This change is an important point that manufacturers and importers of BKC need to pay attention to after PMK 57/2026 comes into effect.
Excise Tax Stamp Design
In addition to the physical specifications, PMK 57/2026 also re-regulates the design elements of excise tax stamps. Article 2 paragraph (4) emphasizes five elements that must be included in the excise tax stamp design:
the symbol of the Republic of Indonesia;
the symbol of the Directorate General of Customs and Excise;
excise rates;
fiscal year figures; and
retail selling price and/or quantity of packaging.
Therefore, the specification changes in PMK 57/2026 do not alter the five main elements that must be included in the design of excise tapes.
Provisions for Affixing Excise Tapes
In addition to understanding the specifications and design, importers and manufacturers also need to ensure that excise tapes are affixed according to the regulations. Some of the requirements for affixing excise tapes that must be considered include:
Excise tapes must be appropriate for their intended purpose. The information listed on the excise tape must correspond to the type, contents, Retail Selling Price (HJE), excise rate, and/or ethyl alcohol (EA) content stated on the packaging.
Excise tapes must be in accordance with the rights of the importer or manufacturer concerned.
Excise tapes must be intact, undamaged, and not used.
One piece of excise tape is used per package.
Excise tapes are affixed to the closed packaging and cover the available package opening.
Excise tapes must be damaged when the packaging is opened.
These provisions are important to observe because errors in the use or affixing of excise tapes can result in administrative and criminal consequences.
Sanctions for Excise Stamp Violations
Violations of excise stamp regulations can result in administrative and criminal sanctions.
First, excise duty may be deemed unpaid if the affixed excise stamp does not comply with the provisions.
Second, manufacturers or importers of BKC who affix excise stamps inappropriately, resulting in an underpayment of excise duty, are required to pay the excise duty that should have been paid.
Furthermore, based on Article 29 of Law Number 39 of 2007 concerning Excise (Law 39/2007), such violations are subject to administrative sanctions in the form of a fine of at least two times the excise value and a maximum of 10 times the excise value that should have been paid.
Third, there are criminal penalties for those who offer, sell, or hand over excise stamps to unauthorized parties. Sanctions also apply to those who purchase, receive, or use excise stamps to which they are not entitled.
According to Article 58 of Law 39/2007, such violations are punishable by imprisonment for a minimum of one year and a maximum of five years and/or criminal fines.
Conclusion
The enactment of PMK 57/2026 brings significant changes to excise tax stamp specifications. This regulation removes the security hologram element, so that excise tax stamp specifications now consist of security paper and security print.
On the other hand, five elements of the excise tax stamp design are still required: the symbol of the Republic of Indonesia, the DJBC symbol, the excise rate, the fiscal year, and the retail selling price and/or the quantity of the package.
Factories and importers of BKC must also ensure that the use and affixing of excise tax stamps comply with regulations. Violations can result in mandatory excise tax payments, administrative sanctions in the form of fines of up to 10 times the excise value, and a maximum prison sentence of 5 years for certain violations.