- In an effort to ensure greater legal certainty, optimize excise stamp services and increase state revenues from the excise sector, the Director-General of Customs and Excise ("Director-General") has issued Regulation of the Director-General No. PER-5/BC/2022 on the Amendment to Regulation of the Director-General No.PER-24/BC/2018 on Procedures for Excise Settlements ("Amendment").
- The Amendment revises the official list of tobacco products, which now includes electric cigarettes in addition to other processed tobacco products, such as cigarettes, cigars, leaf cigarettes, sliced tobacco and processed tobacco products.
- The deadline for the submission of Applications for the Provision of Excise Tape (Permohonan Penyediaan Pita Cukai – "P3C") for initial tobacco products or P3C for Beverages Containing Initial Ethyl Alcohol (Minuman yang Mengandung Etil Alkohol/MMEA) may now be extended until the end of the month on the basis of the following events: 1) A manufacturer secures a Business Identification Number for Excisable Goods (Nomor Pokok Pengusaha Barang Kena Cukai – "NPPBKC"); 2) A manufacturer has an NPPBKC that has been reinstated after the lifting of a suspension; 3) A tobacco product manufacturer has its class increased; 4) A tobacco product manufacturer introduces a new brand; 5) A tobacco product manufacturer secures a determination on the adjustment of a tobacco product excise tariff; 6) A tobacco product manufacturer secures a re-stipulation of tobacco product excise rates; or 7) The Head of the Customs-and-Excise Office states in writing that the Centralized Excise Application System (Sistem Aplikasi Cukai Sentralisasi/SAC-S) is experiencing technical problems.
- The Amendment comes into force on 1 September 2022.
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