Indonesia has implemented tighter controls on the circulation and distribution of alcoholic beverages through the newly issued Finance Ministry Regulation (PMK) No. 89/2025, which officially replaces PMK No. 226/2014. The regulation, signed by Finance Minister Purbaya Yudhi Sadewa and effective January 1, 2026, aims to enhance surveillance of excisable goods, particularly alcoholic beverages containing ethyl alcohol (MMEA).
According to Nirwala Dwi Heryanto, Director of Communication and Service User Guidance at the Directorate General of Customs and Excise (DJBC) of the Finance Ministry, the core change lies in the mandatory CK-6 excise document for every transportation of MMEA, regardless of volume or alcohol content. Previously, this requirement only applied to shipments exceeding 6 liters, leaving smaller-scale circulation less traceable.
“Through this new policy, the circulation of MMEA from distributors will be recorded more accurately, allowing for comprehensive monitoring and minimizing the risk of irregularities,” said Nirwala on December 30, 2025, as quoted by DDTC.
Stronger Tracking Across Storage and Transport
Under Article 5 of PMK 89/2025, companies must now notify their supervising Customs Office of any entry or exit of excisable goods (BKC) from production facilities or storage areas, with each activity protected by excise documentation. Customs officers hold authority to monitor these activities based on risk assessment or other specific considerations.
Exceptions apply when there are indications of misconduct that could cause state financial losses, empowering officers to intervene regardless of existing documentation.
The regulation also addresses the storage of goods with unpaid excise. These may now be placed in either:
– Temporary Storage Areas (TPS) within customs zones, or
– Bonded Zones (TPB), which receive tax and excise incentives.
This is a shift from previous rules, which restricted unpaid excise goods to TPS facilities located inside manufacturing sites. The expansion is tied to PMK 131/2018, which regulates Bonded Zones and their operational privileges.
Transportation Requirements and Limited Exemptions
Article 8 introduces firm requirements for transportation. Alcoholic beverages with unpaid excise must be accompanied by excise documentation, including those transported under duty-free facilities. However, specific exceptions apply, such as:
– Locally produced, traditionally packaged shredded tobacco for non-retail purposes
– Locally fermented beverages produced by small-scale local communities
– Imports granted excise exemptions
– Transportation between sites owned by the same excise license holder (NPPBKC)
Even products with paid excise are subject to similar documentation under Article 9, covering distribution from factories, bonded zones, retail destruction, and transfer for processing.
Exceptions exist for:
– Transfers within the same excise business number (NPPBKC)
– Small retail quantities: up to 6 liters or alcohol content below 5%
– Certain retail sales exempt from excise registration requirements
The expanded framework reflects a push to:
– Strengthen national control of alcohol circulation
– Reduce leakage and tax revenue losses
– Improve transparency across production, storage, and retail
– Close loopholes previously exploited through small-volume distribution
The most significant practical impact is that all alcohol logistics — from breweries to retail supply chains — now require consistent documentation, making compliance essential for businesses operating in Indonesia’s alcoholic beverage sector.
Source: DDTC, Bisnis
Photo Credit: Sven Van Bellen (pexels.com)
