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: 01 Jan 2010 | Removal date: open ended
Still in force

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.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

019 Forage; natural rubber; living plants; raw vegetable materials
2401 Unmanufactured tobacco; tobacco refuse.
240110 Tobacco, not stemmed/stripped
250 Tobacco products
2401 Unmanufactured tobacco; tobacco refuse.
240120 Tobacco, partly or wholly stemmed/stripped
391 Wastes from food & tobacco industry
2401 Unmanufactured tobacco; tobacco refuse.
240130 Tobacco refuse

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