Auditee Rights and Obligations in Customs and Excise Audits

The Customs Law and Excise Law authorize Customs and Excise officers to audit entities involved in importing, exporting, or producing excise‑subject goods. Such audits have been applicable nationwide since the issuance of PMK No 114/2024 and Director‑General Regulation No PER‑2/BC/2025.

Under Article 15 of PMK 114/2024, an auditee—defined as an individual or legal entity under audit—must fulfill five obligations: sign an integrity pact, submit audit data, provide oral or written statements, supply special equipment if needed, and present sample goods. Conversely, the auditee is entitled to five rights, including viewing the audit team’s identification, receiving the audit assignment letter, obtaining the audit’s purpose, getting updates on team composition, and having confidentiality of disclosed information.

Customs and excise audits focus on compliance with tax and customs regulations rather than on financial‑statement opinions. For taxpayers, observing these rights and obligations helps avoid administrative penalties and supports smooth trade operations.