New Customs Guidelines on the Management of Unclaimed, State-Controlled, and State-Owned Goods in Indonesia

The Directorate General of Customs and Excise has issued Director General of Customs and Excise Regulation No. PER-10/BC/2026 of 2026 (“PER-10/BC/2026”), providing technical guidelines for the storage, administration, supervision, and settlement of certain goods held at Customs Temporary Storage Facilities (Tempat Penimbunan Pabean or “TPP”).

The regulation primarily operationalizes the existing customs framework governing Uncontrolled Goods (Barang Tidak Dikuasai or “BND”), State-Controlled Goods (Barang Dikuasai Negara or “BDN”), and goods that have become State-Owned Goods (Barang Milik Negara or “BMN”). Accordingly, PER-10/BC/2026 should be read together with the underlying customs and state-asset regulations rather than as an independent regime.

1. Position of PER-10/BC/2026 within the Customs Framework

PER-10/BC/2026 functions primarily as a technical implementation instrument. The substantive legal framework concerning when goods become BND or BDN, when they may become BMN, and how they may ultimately be released, auctioned, destroyed, or otherwise settled is established under the customs legislation and relevant Minister of Finance regulations.

The regulation therefore does not create a new category of customs goods. Instead, it provides operational guidance for implementing existing rules at the TPP level.

This distinction is important because the status of goods held by Customs may change over time. Goods may initially be treated as BND or BDN, remain under Customs control while their legal status is determined, and in certain circumstances subsequently become BMN.

PER-10/BC/2026 provides the administrative and operational framework for managing these stages.

2. Scope of Goods Covered

The regulation covers three principal categories of goods.

BND generally refers to goods that have not been removed or otherwise settled within the period prescribed under the customs framework, including certain goods remaining at temporary storage facilities or goods associated with customs facilities whose authorization has been revoked.

BDN generally refers to goods or means of transport temporarily placed under State control, including prohibited or restricted goods associated with customs violations, goods or means of transport subject to customs enforcement, and goods or means of transport abandoned in a customs area where the owner is unknown.

BMN refers to goods that have acquired State ownership under the applicable customs framework. These may include certain BND or BDN that are not settled within the prescribed period, as well as goods originating from customs enforcement or court decisions.

PER-10/BC/2026 provides the technical framework for managing these categories while they remain within the TPP environment.

3. Management and Storage at TPP

The TPP serves as an important point of control for goods that have entered the BND or BDN regime and, in relevant circumstances, goods that have subsequently become BMN.

The management of goods at the TPP involves more than physical storage. Customs authorities must maintain records concerning the identity, condition, status, location, and subsequent settlement of the goods.

The treatment of goods may also depend on their characteristics. Goods that are perishable, dangerous, or expensive to store may require expedited handling, including destruction or auction where permitted by the applicable legal framework.

PER-10/BC/2026 therefore provides an operational framework for ensuring that the physical handling of goods is supported by appropriate administrative records and control procedures.

4. Administration and Digital Recordkeeping

One of the important aspects of the TPP regime is the administration of goods through customs records and information systems.

The administration of BND, BDN, and BMN requires Customs officials to maintain accurate information concerning the status and movement of goods. This includes recording the transfer of goods into the TPP, inventory and physical condition checks, changes in legal status, and the eventual settlement or release of the goods.

The use of customs information systems is particularly relevant to this process. Digital administration allows the status of goods to be monitored throughout their lifecycle and reduces the risk of inconsistencies between physical inventory and administrative records.

PER-10/BC/2026 consequently strengthens the operational link between physical management at the TPP and the electronic administration maintained by the Directorate General of Customs and Excise.

5. Settlement of BND

Once goods are classified as BND, they are subject to further procedures for determining their appropriate settlement.

Depending on the nature and status of the goods, settlement may involve:

• release or return to the relevant party where the applicable requirements have been satisfied;
• auction;
• destruction; or
• conversion into BMN where the legal requirements for such conversion have been met.

Certain prohibited or restricted goods may be subject to different treatment from ordinary goods. Similarly, goods that are perishable, dangerous, or costly to store may require an accelerated settlement process.

PER-10/BC/2026 provides the technical procedures required to implement these outcomes, including inventory checks, administrative documentation, and coordination among the relevant Customs officials.

6. Settlement and Cancellation of BDN Status

BDN has a different character from BMN because State control over BDN is generally temporary. The purpose of the BDN regime is to allow Customs authorities to determine the legal status of the goods and whether the relevant customs obligations or violations have been resolved.

Accordingly, BDN may ultimately follow different paths.

Where the owner or other entitled party satisfies the applicable requirements and resolves the relevant customs obligations, the BDN status may be cancelled and the goods may be released.

Where the relevant requirements are not satisfied within the applicable period, the goods may become BMN or otherwise be subject to the settlement mechanisms provided under the customs framework.

PER-10/BC/2026 is relevant at this stage because the transition between these statuses requires reliable documentation and traceability. Physical release, auction, destruction, or transfer into the State-asset management framework must correspond with the administrative status recorded by Customs.

7. Transition from Customs-Controlled Goods to BMN

The transition from BND or BDN to BMN is particularly significant because it changes the legal and administrative position of the goods.

Once goods become BMN, their subsequent management is connected not only with the customs regime but also with the broader State-asset management framework.

Depending on the characteristics and condition of the goods, BMN may subsequently be managed through mechanisms such as auction, utilization, grant, destruction, or other forms of disposal permitted under the applicable regulations.

PER-10/BC/2026 therefore operates at an important point between customs administration and State-asset management. It provides the operational procedures necessary to ensure that goods moving from customs control into the BMN framework are properly identified, recorded, and transferred.

8. Supervision, Accountability, and Internal Controls

The management of goods at TPP requires clear allocation of responsibilities among Customs officials.

This includes responsibility for physical storage, inventory, administrative records, verification of the condition of goods, and implementation of settlement procedures.

PER-10/BC/2026 supports this framework by standardizing operational procedures and documentation. This is particularly relevant where goods are subject to auction, destruction, return, or conversion into BMN, as each outcome requires an adequate administrative trail.

Effective recordkeeping is therefore not merely an administrative requirement. It forms part of the accountability mechanism for Customs officials responsible for goods under State control.

9. Practical Implications for Businesses

For importers, exporters, logistics providers, and other businesses whose goods may become subject to customs control, the regulation reinforces the importance of timely customs clearance and accurate documentation.

Once goods enter the BND or BDN regime, the consequences may extend beyond temporary storage. Depending on the circumstances, goods may ultimately be auctioned, destroyed, returned, or transferred into the BMN framework.

Businesses should therefore pay particular attention to:

• the customs status of goods held at temporary storage facilities;
• the applicable deadlines for completing customs obligations;
• the accuracy and completeness of customs declarations;
• the physical condition and classification of goods held by Customs;
• documentation supporting ownership or entitlement to the goods; and
• the procedures applicable to the release or settlement of goods.

The regulation is consequently relevant not only to Customs officials but also to businesses involved in cross-border trade whose goods may become subject to the TPP regime.

Conclusion

PER-10/BC/2026 primarily serves as a technical operational framework for the management of BND, BDN, and BMN at TPP facilities. It does not replace the underlying customs regime governing the legal status of these goods, but provides greater structure for their storage, administration, supervision, and settlement.

The regulation also strengthens the connection between customs administration and State-asset management, particularly where BND or BDN ultimately becomes BMN. For businesses engaged in import and export activities, understanding the customs status of goods and complying with applicable clearance requirements remain important to avoid the goods progressing into more consequential settlement procedures.

This alert is part of a series examining recent developments in Indonesia’s customs and trade regulatory framework. As the administration and settlement of customs-controlled goods continue to be strengthened through more detailed operational procedures, further developments should be monitored for their potential implications for importers, exporters, logistics providers, and other businesses engaged in cross-border trade in Indonesia.

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