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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

NUMBER 109/PMK.010/2022 OF 2022

ON

THE AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 192/PMK.010/2021 ON

EXCISE TARIFFS FOR TOBACCO PRODUCTS IN THE FORM OF CIGARETTES, CIGARS, KLOBOT

CIGARETTES AND CUT TOBACCOS

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

• that excise tariffs for tobacco products in the form of cigarettes, cigars, leaf cigarettes or klobot, and cut tobaccos have been regulated under Regulation of the Minister of Finance Number 192/PMK on Excise Tariffs for Tobacco Products in the Form of Cigarettes, Cigars, Klobot Cigarettes and Cut Tobaccos;

• that several provisions under Regulation of the Minister of Finance Number 192/PMK.010/2021 on Excise Tariffs for Tobacco Products in the form of Cigarettes, Cigars, Klobot Cigarettes and Cut Tobaccos need to be amended and perfected with developments and legal needs in the tobacco excise tariffs sector;

• that based on the considerations as referred to in letter a and letter b, as well as to implement the provisions of Article 5 paragraph (5) and Article 6 paragraph (3) of Law Number 39 of 2007 on the Amendment to Law Number 11 of 1995 on Excise, it has been deemed necessary to establish Regulation of the Minister of Finance on the Amendment to Regulation of the Minister of Finance Number 192/PMK.010/2021 on Excise Tariffs for Tobacco Products in the form of Cigarettes, Cigars, Klobot Cigarettes and Cut Tobaccos.

Observing:

1. Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;

2. Law Number 11 of 1995 on Excise (State Gazette of the Republic of Indonesia of 1995 Number 76, Supplement to the State Gazette of the Republic of Indonesia Number 3613) as amended several times, most recently by Law Number 7 of 2021 on Harmonization of Taxation Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);

3. Law Number 39 of 2008 on State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to the State Gazette of the Republic of Indonesia Number 4916);

4. Regulation of the President Number 57 of 2020 on the Ministry of Finance (State Gazette of the Republic of Indonesia of 2020 Number 98);

5. Regulation of the Minister of Finance Number 118/PMK.01/2021 on the Organization and Work Procedures of the Ministry of Finance (Official Gazette of the Republic of Indonesia of 2021 Number 1031);

6. Regulation of the Minister of Finance Number 192/PMK.010/2021 on Excise Tariffs for Tobacco Products in the form of Cigarettes, Cigars, Klobot Cigarettes and Cut Tobaccos (Official Gazette of the Republic of

DIVA | DIUNDUH PADA 05 NOVEMBER 2023 1 / 3

Indonesia of 2021 Number 1385).

HAS DECIDED:

To establish:

REGULATION OF THE MINISTER OF FINANCE ON THE AMENDMENT TO REGULATION OF THE MINISTER

OF FINANCE NUMBER 192/PMK.010/2021 ON EXCISE TARIFFS FOR TOBACCO PRODUCTS IN THE FORM

OF CIGARETTES, CIGARS, KLOBOT CIGARETTES AND CUT TOBACCOS.

Article I

The provisions under Appendix I, Appendix II, and Appendix III to Regulation of the Minister of Finance Number 192/PMK.010/2021 on Excise Tariffs for Tobacco Products in the form of Cigarettes, Cigars, Klobot Cigarettes and Cut Tobaccos (Official Gazette of the Republic of Indonesia of 2021 Number 1385) have been amended, therefore they become as set out under Appendix I, Appendix II, and Appendix III which constitute an integral part of this Regulation of the Minister.

Article II

1. At the time this Regulation of the Minister comes into force:

• The Head of the Office has re-determined excise tariffs for tobacco products in the form of KLM and will come into force on 4 July 2022, with the provisions as follows:

1. The re-determination is carried out by taking into account the excise tariffs that are still in effect for types of Tobacco Products, the class of Tobacco Product Manufacturers, and the minimum Retail Selling Price Limit, which have been determined based on Regulation of the Minister of Finance Number 192/PMK.010/2021 on Excise Tariffs for Tobacco Products in the form of Cigarettes, Cigars, Klobot Cigarettes and Cut Tobaccos;

2. Tobacco Product Manufacturers shall be classified into classes of manufacturers based on the amount of production of Tobacco Products during the current calendar year in accordance with the Production Quantity Limit as set out under Appendix I which constitutes an integral part of this Regulation of the Minister;

3. excise tariffs are to be re-determined in accordance