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CUSTOM TARIFF AND EXCISE
Import tariff will be added the fees to be given for the service charge done by the appointed importers:
IMPORT TARIFF AND TAXES :
o Import Duty rang : 40% - 150%
o Excise : Rp.20.000,- -Rp.50.000,-/per littler
o Luxury tax : 40% - 75%
o Income Tax : 2.5%
o VAT : 10%
STAMP DUTY / LABELLINGS:
(PITA CUKAI- Stamp Duty stickers for the bottle) stamp duty - charged for alcoholic drinks. Local
production as well as for imported alcoholic drinks. Stamp Duty ranging from Rp. 20.000 up to Rp.
50.000 / per litter
Applying the following categories (when a beverage belongs to two categories not on the same line, the
highest excise is applied)
CATEGORY
A
(Beer)
B1
(Wine)
B2
(Wine)
C
(Spirit)
Alcohol
content 0%-5% >5%-15% >15%-20% >20%
Import
Duty
40% 150% 150% 150%
Excise Tax
per litter
Rp. 50.000,- Rp.20.000,- Rp.30.000,- Rp.50.000,-
VAT 10% 10% 10% 10%
Luxury Tax 40% 40% 40% 75%
Income Tax
Article 22
2,5% 2,5% 2,5% 2,5%
Note: Finance Minister Decree; 43/M-Dag/Per/9/2009 efferctive 1 April 2010.
TYPES OF ALCOHOLIC BEVERAGES PRODUCTS
ALLOWED TO BE IMPORTED AND DISTRIBUTED IN INDONESIA AND IMPORT DUTY
AND TAXES
HS CODES
PRODUCT DESCRIPTION
IMPORT
DUTY
(%)
VAT
(%)
SALES TAX
ON LUXURY
GOODS
(%) (*)
22.03
Beer made from malt
2203.00.10.00 Stout and Porter 40% 10% 40%
2203.00.90.00 Other, including Ale 40% 10% 40%
22.04 Wine of fresh grapes,
including fortified wines;
grape must order than that
of heading 20.09
22.04.10.00.00 Sparkling wines
Other wine; grape must
with fermentation
prevented or arrested by
the addition of alcohol
150% 10% 40%
2204.21 In containers holding 2 or
less
Wine
150% 10% 40%
2204.21.11.00 Of an alcoholic strength 150% 10% 40%
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