- The Minister of Finance ("Minister") has issued Regulation No. 192/PMK.010/2022 ("Amendment"), which amends Regulation of the Minister No. 193/PMK.010/2021 ("Regulation 193/2021"), which regulates excise tariffs for tobacco products in the form of electric cigarettes, as well as other processed tobacco products (hasil pengolahan tembakau lainnya – "HPTL").
- The Amendment stipulates that the tariffs for tobacco products, both domestically produced and imported, should be determined in the rupiah currency in line with the following calculation units: 1) Per milliliter, for open-system liquid e-cigarettes and liquid inside cartridges for closed-system liquid e-cigarettes; and 2) Per gram for solid tobacco inside sticks or capsules of solid e-cigarettes and HPTL. Said units in both milliliters and grams for tobacco products should be rounded up to the nearest 1/10 calculation.
- The Amendment has also now removed the provision that addresses the invalidity of the determined excise tariffs following the failure of tobacco product manufacturers to order excise labels through the use of excise label ordering documents or to export tobacco products through the use of the required documents for periods of six consecutive months.
- The Amendment also now regulates the granting of brands of tobacco products during determinations of excise tariffs by the Head Office of the Directorate-General of Customs and Excise. Said brands include sets of letters and/or numbers, as well as the following information: 1) Excise tariff rate; 2) Retail sales price; 3) Content of packaging; 4) Purpose of marketing; and 5) Physical form of excise bands.
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