IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 31 Dec 2013 | Removal date: open ended
Still in force

Internal taxation of imports

On 31 December 2013, the Indonesian Ministry of Finance effectively increased the customs tariff for beverages containing more than 5% of ethyl alcohol (amendment 207/PMK.011/2013 of the initial regulation 62/PMK.011/2010). The new law concerned involves a excise tax but it discriminates against imported alcoholic beverages.
Compared to previous regulation where the excise tax for beverages with 5-20% of ethyl alcohol was 30'000 IDR/litre for locally produced bottles and 40'000 IDR/litre for imported ones, the excise tax was raised for both cases by 10%.
Also, the excise tax for the category with over 20% of ethyl alcohol has been changed. Locally produced bottles will be taxed 80'000 IDR/litre (previously 75'000 IDR/litre), while imported ones 139'000 IDR/litre (before 130'000 IDR/litre).
The provisions came into force on the day of issuance. However, products that have been registered before the issuance may be subject to the old regulation until 1 February 2014 (art. 1c of 207/PMK.011/2013).
 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

241 Ethyl alcohol; spirits, liqueurs & spirits
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages.
220820 Spirits obtained by distilling grape wine or grape marc
220830 Whiskies

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