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Selasa, Januari 9, 2024

Framework on Excise Tariffs for Ethyl-Alcohol Products Updated: 2023 Excise Band Placement Deadline of 1 February 2024 Set

Tax and Non-Tax Charges

The Minister of Finance ("Minister") has decided to adjust the applicable excise tariffs ("Tariffs") for Ethyl Alcohol (Etil Atanol – "EA") and Ethyl-Alcohol Based Beverages (Minuman yang Mengandung Etil Alkohol – "MMEA") and Concentrates Containing Ethyl Alcohol (Konsentrat yang Mengandung Etil Alkohol – "KMEA") (collectively referred to as "Ethyl-Alcohol Products") that were originally introduced under Regulation of the Minister No. 158/PMK.010/2018 ("Regulation 158/2018") through the issuance of Regulation No. 160 of 2023, which bears the same title as the previous framework ("Regulation 160/2023") and which has been in force since 28 December 2023.
At its core, Regulation 160/2023 now clarifies the various aspects that will become the basis for the imposition of Tariffs in relation to the above-mentioned Ethyl-Alcohol Products. Said aspects break down as follows: 1) EA Tariff: volume units of EA; 2) MMEA Tariff: substances and volumes of MMEA; and 3) KMEA Tariff: volumes and weights of KMEA. Ethyl-Alcohol Products may be manufactured domestically or imported from overseas.
While applicable Tariffs themselves will be determined by the heads of the relevant customs-and-excise offices ("Heads"), said determinations will exclude the following Ethyl-Alcohol Products: 1) EA; 2) KMEA; and 3) Imported MMEA for which excise exemption facilities have been secured. In this regard, the Head is authorized to revoke the issued previously stipulated MMEA Tariffs ("Stipulations") under certain conditions: 1) Factory businesses or importers (collectively referred to as "Business Actors") submit applications for the revocation of Stipulations; 2) Business Actors violate customs-and-excise-related regulatory frameworks; 3) Business Identification Numbers for Excisable Goods (Nomor Pokok Pengusaha Barang Kena Cukai/NPPBKC), as held by relevant Business Actors, are revoked; or 4) Legally binding court verdicts are issued in relation to brand-related disputes.
It is also important to note that a deadline of 1 February 2024 has been set for the placement of 2023 excise bands based on the previous framework of Regulation 158/2018.

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The Minister of Finance ("Minister") has decided to adjust the applicable excise tariffs ("Tariffs") for Ethyl Alcohol (Etil Atanol – "EA") and Ethyl-Alcohol Based Beverages (Minuman yang Mengandung Etil Alkohol – "MMEA") and Concentrates Containing Ethyl Alcohol (Konsentrat yang Mengandung Etil Alkohol – "KMEA") (collectively referred to as "Ethyl-Alcohol Products") that were originally introduced under Regulation of the Minister No. 158/PMK.010/2018 ("Regulation 158/2018") through the issuance of Regulation No. 160 of 2023, which bears the same title as the previous framework ("Regulation 160/2023") and which has been in force since 28 December 2023.
At its core, Regulation 160/2023 now clarifies the various aspects that will become the basis for the imposition of Tariffs in relation to the above-mentioned Ethyl-Alcohol Products. Said aspects break down as follows: 1) EA Tariff: volume units of EA; 2) MMEA Tariff: substances and volumes of MMEA; and 3) KMEA Tariff: volumes and weights of KMEA. Ethyl-Alcohol Products may be manufactured domestically or imported from overseas.
While applicable Tariffs themselves will be determined by the heads of the relevant customs-and-excise offices ("Heads"), said determinations will exclude the following Ethyl-Alcohol Products: 1) EA; 2) KMEA; and 3) Imported MMEA for which excise exemption facilities have been secured. In this regard, the Head is authorized to revoke the issued previously stipulated MMEA Tariffs ("Stipulations") under certain conditions: 1) Factory businesses or importers (collectively referred to as "Business Actors") submit applications for the revocation of Stipulations; 2) Business Actors violate customs-and-excise-related regulatory frameworks; 3) Business Identification Numbers for Excisable Goods (Nomor Pokok Pengusaha Barang Kena Cukai/NPPBKC), as held by relevant Business Actors, are revoked; or 4) Legally binding court verdicts are issued in relation to brand-related disputes.
It is also important to note that a deadline of 1 February 2024 has been set for the placement of 2023 excise bands based on the previous framework of Regulation 158/2018.

......

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Semua Fitur Paket Professional
Layanan Penerjemahan Peraturan
Precedent Hukumonline
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PROFESSIONAL

Rp 4.500.000

per bulan

Semua Fitur Paket Standard
Terjemahan Peraturan
Peraturan Konsolidasi
Premium Stories
Monthly Law Review (MLR)
Indonesian Law Digest (ILD)

STANDARD

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per bulan

Indonesian Legal Brief (ILB)
Daily Updates
Bantuan Layanan Pencarian Peraturan
Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent

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