Peraturan Menteri Keuangan 58/2026 (Peraturan Menteri Keuangan Nomor 58 Tahun 2026 tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Bea dan Cukai) is an Indonesian ministerial regulation that sets the organisation and working procedures of the regional and local offices (instansi vertikal, vertical agencies) of the Directorate General of Customs and Excise. It was signed by the Minister of Finance, Purbaya Yudhi Sadewa, on 30 July 2026 and promulgated and in force on 10 August 2026.^[1][2] It belongs to the organisation of the Ministry of Finance described at public administration in Indonesia, and to the revenue-collecting apparatus surveyed at public finance in Indonesia.

The regulation divides the vertical agencies into regional offices and customs and excise supervision and service offices, the latter in three classes, and fixes their number at 22 regional offices, 3 main service offices, 42 middle-class offices and 66 primary-class offices.^[3][4][5] It sets the internal units of each kind of office, the echelon of its head, and the procedure for later changes to the structure.^[6][7][8]

It revoked PMK 188/PMK.01/2016, as amended by PMK 183/PMK.01/2020, and requires the new positions to be formed and filled within one year of promulgation.^[9][10] It was issued under the power that Peraturan Presiden 158/2024 gives the Minister of Finance to set the organisation of the ministry's vertical agencies, after written approval from the Minister of State Apparatus Empowerment and Bureaucratic Reform.^[11] CRPG's regulatory tracker published an account of the regulation in October 2026.^[12]

¶ Background

The preamble gives as the purpose of the reorganisation the optimisation of the Directorate General's role in facilitating trade and industry, guarding border areas, protecting the public from smuggling and illegal trade, collecting state revenue in customs and excise, and serving users of customs and excise services. It cites Pasal 73 ayat (2) of Peraturan Presiden 158/2024 on the Ministry of Finance, under which the Minister sets the organisation and working procedures of the Directorate General's vertical agencies, and records the written approval of the minister for state apparatus.^[11:1] Among its legal bases it also cites the State Ministries Law as amended by Undang-Undang 61/2024.^[11:2]

A parallel regulation for the tax administration, PMK 18/2026, signed in March 2026, sets the organisation of the vertical agencies of the Directorate General of Taxes.^[13]

¶ Regional offices

Pasal 2 provides that the vertical agencies consist of regional offices of the Directorate General (kantor wilayah) and customs and excise supervision and service offices (kantor pengawasan dan pelayanan bea dan cukai).^[3:1] A regional office answers directly to the Director General. Pasal 4 gives it the task of coordinating, carrying out, guiding, controlling and evaluating supervision, law enforcement, services and facilitation, and the optimisation of state revenue in customs and excise within its working area, and Pasal 6 divides regional offices into group I and group II.^[14]

Under Pasal 7 each regional office consists of a General Affairs Division, a field for audit, technical matters and facilities, a field for enforcement and investigation, a field for internal compliance, and functional and executive positions; a group I office may have at most two fields for audit, technical matters and facilities.^[6:1] The enforcement and investigation field covers intelligence, patrols and operations to prevent and act on breaches, the investigation of customs and excise offences, and the supervision of goods connected with intellectual-property infringement, money laundering, terrorism and other transnational crime.^[15]

¶ Service offices

Pasal 24 sets three classes of supervision and service office: main service offices (kantor pelayanan utama), middle-class offices (kelas madya) and primary-class offices (kelas pratama). Main service offices answer to the Director General, and middle-class and primary-class offices to the head of the regional office. Any of them may oversee customs and excise auxiliary service offices and supervision posts.^[16] Pasal 61 and 62 describe both as non-structural units: auxiliary offices carry out customs and excise business delegated by the head of the parent office, and supervision posts observe and supervise the movement of imported and exported goods and excisable goods.^[17]

The functions of a main service office, listed in Pasal 27, include technical services, licensing and customs and excise facilities; audit, re-examination and examination for specific purposes; the handling of objections and appeals; managing revenue targets and collection; intelligence, patrols, enforcement and investigation; public communication; and internal compliance.^[18] Pasal 55 gives middle-class and primary-class offices a similar list without the audit and objection functions.^[19] Pasal 29 sets the fields of a main service office, and Pasal 57 and 59 the sections of middle-class and primary-class offices; middle-class offices have an information-technology support section that primary-class offices lack.^[20][21]

¶ Number and location of offices

Pasal 79 fixes the vertical agencies at 22 regional offices, 3 main service offices, 42 middle-class offices and 66 primary-class offices. Their names, groups, classes, locations and working areas, and those of the auxiliary offices and supervision posts, are set out in Lampiran I and II, and the organisation charts in Lampiran III.^[5:1] Lampiran II lists the three main service offices as Tanjung Priok (group I), Batam and Soekarno-Hatta (both group II), and Lampiran I lists, for example, the regional office for Aceh as a group II office located in Banda Aceh.^[22]

¶ Positions and changes to the structure

Pasal 80 sets the level of each head. Heads of regional offices and of group I main service offices hold primary high-leadership positions (echelon II.a), heads of group II main service offices echelon II.b, heads of middle-class offices echelon III.a and heads of primary-class offices echelon III.b; the heads of subdivisions and sections are echelon IV.a, or IV.b in primary-class offices.^[7:1] The Director General sets the number of structural officials in each office after approval by the Secretary General on the Minister's behalf.^[23]

Under Pasal 82, changes to tasks, functions, structure and working procedures are set by the Minister after written approval from the minister for state apparatus, while changes to working areas that do not alter nomenclature or create or move budget work units, and changes to auxiliary offices and supervision posts, are set by the Director General on the recommendation of the Secretary General of the Ministry of Finance.^[8:1]

¶ Transition and revocation

Pasal 83 leaves the date on which the vertical agencies begin operating under the regulation to a decree of the Director General. Existing officials continue in their posts until the new positions are formed and new officials appointed and installed, and Pasal 86 requires that to be done within one year of promulgation.^{[24][25][9:1]} Pasal 87 revokes PMK 188/PMK.01/2016 (Berita Negara 2016 No. 1853), as amended by PMK 183/PMK.01/2020 (Berita Negara 2020 No. 1355), while Pasal 85 keeps its implementing provisions in force so far as they do not conflict with the new regulation.^[26][10:1] Under Pasal 88 the regulation took effect on promulgation.^[1:1]

¶ See also

• PMK 61/2026
• PMK 60/2026

¶ External links

• PMK 58 Tahun 2026 (JDIH Kementerian Keuangan)
• CRPG: Regional Office Structure of the Customs and Excise Directorate: PMK 58/2026 (crpg.id, 17 October 2026)

¶ References