Excise Tariffs on E-Cigarettes and HPTL Addressed under Specific Regulation

As background information, tobacco products, including other processed tobacco products (hasil pengolahan tembakau lainnya – “HPTL”), were previously addressed under Regulation of the Minister of Finance (“Minister”) No. 198/PMK.010/2020 (“Regulation 198/2020”).[1] However, in order to accommodate the legal need for excise tariffs for tobacco products that take the form of electronic cigarettes (“E-Cigarettes”) and HPTL, the Minister has now specifically issued Regulation  No. 193/PMK.010/2021 on Excise Tariffs for Tobacco Products in the Form of E-Cigarettes and HPTL (“Regulation 193/2021”).[2] Meanwhile, excise tariff arrangements for other tobacco products are specifically addressed under Regulation of the Minister No. 192/PMK.010/2021 on Excise Tariffs on Tobacco Products in the Form of Cigarettes, Cigars, Leaf Cigarettes or Klobot, and Sliced Tobacco (“Regulation 192/2021”).[3]