Raccolta delle documentazioni necessarie per l ... - Centro Estero
Raccolta delle documentazioni necessarie per l ... - Centro Estero
Raccolta delle documentazioni necessarie per l ... - Centro Estero
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ALTRI EVENTUALI<br />
DOCUMENTI<br />
NECESSARI<br />
SECONDO IL<br />
PAESE<br />
IMPORTATORE<br />
STAMP DUTY / LABELLINGS:<br />
(PITA CUKAI- Stamp Duty stickers for the bottle) stamp duty<br />
- charged for alcoholic drinks. Local production as well as for<br />
imported alcoholic drinks. Stamp Duty ranging from Rp. 20.000<br />
up to Rp. 50.000 / <strong>per</strong> litter<br />
Applying the following categories (when a beverage belongs to two<br />
categories not on the same line, the highest excise is applied)<br />
CATEGORY<br />
A<br />
(Beer)<br />
B1<br />
(Wine)<br />
B2<br />
(Wine)<br />
C<br />
(Spirit)<br />
Alcohol<br />
content 0%-5% >5%-15% >15%-20% >20%<br />
Import<br />
Duty<br />
40% 150% 150% 150%<br />
Excise Tax Rp. Rp.20.000,- Rp.30.000,- Rp.50.000,<strong>per</strong><br />
litter 50.000,-<br />
VAT 10% 10% 10% 10%<br />
Luxury<br />
Tax<br />
40% 40% 40% 75%<br />
Income<br />
Tax<br />
Article 22<br />
2,5% 2,5% 2,5% 2,5%<br />
Note: Finance Minister Decree; 43/M-Dag/Per/9/2009<br />
efferctive 1 April 2010.<br />
See attached<br />
74
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