Regional Office Structure of the Customs and Excise Directorate: PMK 58/2026

Minister of Finance Regulation Number 58 of 2026, Peraturan Menteri Keuangan Nomor 58 Tahun 2026 tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Bea dan Cukai (Organisation and Work Procedures of the Vertical Agencies of the Directorate General of Customs and Excise), was signed in Jakarta by Minister of Finance Purbaya Yudhi Sadewa on 30 July 2026. It reorganises the offices through which the Directorate General carries out its duties in the regions. The preamble states that the reorganisation received the written approval of the Minister of State Apparatus Empowerment and Bureaucratic Reform. A parallel instrument for the tax administration, PMK 18/2026, covers the vertical agencies of the Directorate General of Taxes. The regulation has 88 articles in twelve chapters.

Key Provisions

Two types of vertical agency. Under Article 2, the vertical agencies consist of regional offices of the Directorate General and customs and excise supervision and service offices. Article 4 gives the regional offices the task of coordinating, implementing, guiding, controlling and evaluating supervision, law enforcement, services and facilitation, and the optimisation of state revenue in customs and excise within their working area. Article 6 divides regional offices into group I and group II.

Regional office structure. Article 7 provides that each regional office consists of a General Affairs Division, an Audit, Technical and Facilities Field, an Enforcement and Investigation Field, an Internal Compliance Field, and functional and executive positions. A group I regional office may have at most two Audit, Technical and Facilities Fields.

Three classes of service office. Article 24 sets three classes: main service offices, middle-class (madya) supervision and service offices, and primary-class (pratama) supervision and service offices. Under Article 25, main service offices answer directly to the Director General, while the madya and pratama offices answer to the head of the regional office. Any of these offices may oversee customs and excise auxiliary service offices and supervision posts. Articles 61 and 62 describe both as non-structural units: auxiliary offices perform service tasks delegated by the head of the parent office, and supervision posts observe and supervise the movement of imported and exported goods and excisable goods.

Functions of the service offices. Article 27 lists the functions of main service offices, including technical services, licensing and customs and excise facilities; audit and re-examination; handling objections and appeals; managing revenue targets and collection; intelligence, patrols, enforcement operations and investigation of customs and excise offences; and internal compliance. Article 55 assigns a similar set of functions to madya and pratama offices, without the audit and objection functions. Article 29 sets the internal fields of a main service office, and Articles 57 and 59 set the sections of madya and pratama offices; only madya offices have an Information Technology Support Section.

Number of Offices

Article 79 fixes the number of vertical agencies at 22 regional offices, 3 main service offices, 42 madya offices and 66 pratama offices. Their names, groups, locations and working areas are set out in Lampiran I and Lampiran II (attachments I and II), and the organisation chart in Lampiran III. The attachments list, for example, the regional office for Aceh as a group II office located in Banda Aceh.

Positions and Reorganisation

Article 80 assigns position levels. Heads of regional offices and of group I main service offices hold echelon II.a positions; heads of group II main service offices hold echelon II.b; heads of madya offices hold echelon III.a; and heads of pratama offices hold echelon III.b. Under Article 82, changes to tasks, functions, structure or work procedures are set by the Minister after written approval from the minister responsible for state apparatus, while changes to working areas that do not alter nomenclature or budget work units are set by the Director General on the recommendation of the Secretary General of the Ministry of Finance.

Transition, Revocation and Entry into Force

Article 83 provides that the date on which the vertical agencies begin operating under the new structure is set by decree of the Director General. Under Article 84, existing officials continue to perform their duties until new positions are formed and new officials are appointed and installed. Article 86 requires new positions to be formed and new officials appointed and installed no later than one year after the regulation is promulgated. Article 87 revokes PMK 188/PMK.01/2016, as amended by PMK 183/PMK.01/2020, while Article 85 keeps its implementing provisions in force so far as they do not conflict with the new regulation. Under Article 88, the regulation takes effect on the date of its promulgation.

Read the official text of PMK 58/2026 in the BPK legal database.

Checked against the official text of PMK 58/2026 on 14 October 2026. This is not legal advice; report corrections to contact@crpg.id.

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