Jumat, November 10, 2023

Submission Periods for Excise Bands for Tobacco Products and Alcoholic Beverages Revised

The Director-General of Customs and Excise ("Director General") issued Circular No. SE-13/BC/2023 ("Circular 13/2023") on 31 October 2023, which is now serving as a set of technical guidelines for the implementation of excise-band services and related supervision for the transition period of the current fiscal year.
In essence, Circular 13/2023 has now revised the submission deadlines for applications for the provision of excise bands (permohonan penyediaan pita cukai – "P3C") for use on tobacco products (harga tembakau – "HT") and alcoholic beverages (minuman mengandung etil alcohol – "MMEA") by manufacturers and importers for the December 2023 and January 2024 provision period. This period has been divided up in accordance with the available P3C types and submission mechanisms.
Circular 13/2023 has also now clarified that applications for excise bands orders, as well as the collection of P3C HT and P3C MMEA for the remainder of the 2023 period, must be submitted by no later than 31 December 2023 to relevant customs-and-excise offices. Moreover, excise-band designs should be submitted by 1 February 2024.

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The Director-General of Customs and Excise ("Director General") issued Circular No. SE-13/BC/2023 ("Circular 13/2023") on 31 October 2023, which is now serving as a set of technical guidelines for the implementation of excise-band services and related supervision for the transition period of the current fiscal year.
In essence, Circular 13/2023 has now revised the submission deadlines for applications for the provision of excise bands (permohonan penyediaan pita cukai – "P3C") for use on tobacco products (harga tembakau – "HT") and alcoholic beverages (minuman mengandung etil alcohol – "MMEA") by manufacturers and importers for the December 2023 and January 2024 provision period. This period has been divided up in accordance with the available P3C types and submission mechanisms.
Circular 13/2023 has also now clarified that applications for excise bands orders, as well as the collection of P3C HT and P3C MMEA for the remainder of the 2023 period, must be submitted by no later than 31 December 2023 to relevant customs-and-excise offices. Moreover, excise-band designs should be submitted by 1 February 2024.

......