NPPBKC Freeze: Conditions and Re‑activation Procedure

The head of a Customs and Excise Office may freeze a Taxable Goods Business Identification Number (NPPBKC) under PMK No. 66/2018 through PMK No. 68/2023.

Freezing is triggered by sufficient preliminary evidence of a customs crime, failure to meet licensing requirements, being under a curator’s supervision, lack of adequate facilities, or submission of false data. The NPPBKC can be reinstated if a final court ruling declares the operator not guilty, if after 60 days no sufficient evidence exists for investigation, or when the specific compliance conditions are satisfied within 90 days.

Excise‑goods businesses must monitor these provisions to avoid operational disruptions and to fulfill state revenue obligations. Nonetheless, customs officials retain the authority to cancel the NPPBKC under Article 14 paragraph (4) of the Excise Law.