ANNOUNCED AS TEMPORARYNo
Internal taxation of imports
On 30 December 2009, the Indonesian Ministry of Finance announced regulation 237/PMK.04/2009 exempting certain products produced locally from the excise tax.
The tax will not be collected from cut tobacco which is not used for retail sales and "if '...' in its manufacture is not mixed or added with tobacco from abroad or other materials commonly used in the manufacture of tobacco products such as sauces, flavouring, or sugar water".
Furthermore, alcoholic beverages are exempt from the excise tax "if
a. made by the people in Indonesia;
b. manufacturing done in a simple, using simple equipment commonly used by people of Indonesia and its production does not exceed 25 (twenty five) liters per day(...)".
The excise tax exemption for alcoholic beverages came into force on 1 January 2010, whereas for tobacco on 1 March 2010.
Update on 9 May 2017
The regulation was replaced by Ministry of Finance regulation 59/PMK.04/2017. However, as the regulation did not contain any significant updates relating to the discriminatory excise policy, this intervention continues to be marked as in force.
The 2017 regulation came into force 90 days after its announcement.
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