With the ultimate aim of handling any violations of customs-and-excise provisions which occur within Indonesian seas or rivers, the Minister of Finance (“Minister”) has issued Regulation No. 179/PMK.04/2019 on Sea Patrols Undertaken by the Directorate-General of Customs-and-Excise under the Customs-and-Excise Enforcement Framework (“Regulation 179/2019”).[1] In essence, Regulation 179/2019 sets out a detailed set of procedures for the Directorate-General of Customs and Excise (“Directorate-General”) for the conducting of sea patrols within Indonesian territorial waters.
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