Officially and in written history, customs and excise have been established in Indonesia since the Dutch colonial era, based on Dutch Indies Law Tabsacccijns Ordonnantie, Stbl.
Secara resmi dan tertulis, bea dan cukai ada di Indonesia sejak zaman Penjajahan Belanda, didasari oleh Hukum Hindia Belanda Tabsacccijns Ordonnantie, Stbl.