Berlangganan Pro

Senin, Januari 22, 2024

Updated Framework on Excise Tariff Calculations for MMEA Introduced: Category C Revised for MMEA with EA Levels of 20% 55%

Tax and Non-Tax Charges

The Director-General of Customs and Excise (“Director General”) has decided to introduce a new framework on the applicable procedures for determinations of excise tariffs for beverages containing ethyl alcohol (Minuman yang Mengandung Etil Alkohol – "MMEA") through the issuance of Regulation No. PER-1/BC/2024 ("Regulation 1/2024"), which has been in force since 3 January 2024.
The enforcement of Regulation 1/2024 has now simultaneously repealed and replaced the previous framework to address MMEA excise tariffs ("Tariffs"), specifically Regulation of the Director-General No. PER-26/BC/2018, as amended by Regulation of the Director-General No. PER-06/BC/2020 (collectively referred to as "Regulation 26/2018"). As such, any applications for Tariff determinations that are still being processed, as well as Tariffs that were determined prior to the enforcement of Regulation 1/2024, will be adjusted and brought into line with the newly issued Tariff framework.
While Regulation 1/2024 still mandates that Tariffs should be calculated based on the substances and volumes of MMEA, as well as maintaining the majority of the MMEA categories that originally featured under Regulation 26/2018 (i.e. Category A for Ethyl Alcohol [Etil Alkohol – "EA"] levels of up to 5% and Category B for EA levels of between 5% and 20%), Regulation 1/2024 has now clarified that all EA levels should be measured at 20°C, while MMEA Category C has been redefined as MMEA with EA levels of between 20% and 55%. Previously, Regulation 26/2018 only stated that Category C corresponded to EA levels that exceeded 20%.
Broadly speaking, Tariffs should be based upon applications that are submitted to the heads of the relevant customs offices by MMEA manufacturers and/or importers ("Business Actors") prior to the commencement of the manufacture/importation of MMEA. Said applications should enclose various required documents (e.g. product samples and EA level test results). In this regard, relevant Business Actors are required to periodically test the EA levels of all of their MMEA products.

......

Sudah memiliki akun? Masuk

Hukumonline Pro

Berlangganan sekarang untuk akses tak terbatas ke berbagai Analisis Hukum!

Tingkatkan kualitas penelitian hukum Anda dengan berlangganan Paket Professional Hukumonline Pro dan dapatkan lebih banyak analisis hukum untuk referensi yang komprehensif

PRO PLUS

Rp 7.500.000

per bulan

Semua Fitur Paket Professional
Layanan Penerjemahan Peraturan
Precedent Hukumonline
Virtual Discussion

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

Rp 2.500.000

per bulan

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

The Director-General of Customs and Excise (“Director General”) has decided to introduce a new framework on the applicable procedures for determinations of excise tariffs for beverages containing ethyl alcohol (Minuman yang Mengandung Etil Alkohol – "MMEA") through the issuance of Regulation No. PER-1/BC/2024 ("Regulation 1/2024"), which has been in force since 3 January 2024.
The enforcement of Regulation 1/2024 has now simultaneously repealed and replaced the previous framework to address MMEA excise tariffs ("Tariffs"), specifically Regulation of the Director-General No. PER-26/BC/2018, as amended by Regulation of the Director-General No. PER-06/BC/2020 (collectively referred to as "Regulation 26/2018"). As such, any applications for Tariff determinations that are still being processed, as well as Tariffs that were determined prior to the enforcement of Regulation 1/2024, will be adjusted and brought into line with the newly issued Tariff framework.
While Regulation 1/2024 still mandates that Tariffs should be calculated based on the substances and volumes of MMEA, as well as maintaining the majority of the MMEA categories that originally featured under Regulation 26/2018 (i.e. Category A for Ethyl Alcohol [Etil Alkohol – "EA"] levels of up to 5% and Category B for EA levels of between 5% and 20%), Regulation 1/2024 has now clarified that all EA levels should be measured at 20°C, while MMEA Category C has been redefined as MMEA with EA levels of between 20% and 55%. Previously, Regulation 26/2018 only stated that Category C corresponded to EA levels that exceeded 20%.
Broadly speaking, Tariffs should be based upon applications that are submitted to the heads of the relevant customs offices by MMEA manufacturers and/or importers ("Business Actors") prior to the commencement of the manufacture/importation of MMEA. Said applications should enclose various required documents (e.g. product samples and EA level test results). In this regard, relevant Business Actors are required to periodically test the EA levels of all of their MMEA products.

......

Sudah memiliki akun? Masuk

Hukumonline Pro

Berlangganan sekarang untuk akses tak terbatas ke berbagai Analisis Hukum!

Tingkatkan kualitas penelitian hukum Anda dengan berlangganan Paket Professional Hukumonline Pro dan dapatkan lebih banyak analisis hukum untuk referensi yang komprehensif

PRO PLUS

Rp 7.500.000

per bulan

Semua Fitur Paket Professional
Layanan Penerjemahan Peraturan
Precedent Hukumonline
Virtual Discussion

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

Rp 2.500.000

per bulan

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

Latest Analysis

2024 Hak Cipta Milik Hukumonline.com