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