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

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 an 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).

Update

On 12 December 2018, the Ministry of Finance issued regulation 158/PMK.010/2018 amending the tariffs on some alcohols. However, as the changes were only for those products with identical rates for domestic and imported beverages, this intervention remains in force.

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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