ProdukHukum Perdagangan

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DECREE OF THE MINISTER OF FINANCE REPRESENTED BY THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE

NO. 609A/KMK.04/2001 DATED DECEMBER 1, 2001

THE AMENDMENT TO THE DECREE OF THE MINISTER OF FINANCE NO. 597/KMK.04/2001 ON THE STIPULATION OF TARIFFS OF

EXCISE AND FLOOR PRICES OF TOBACCO PRODUCTS

THE MINISTER OF FINANCE,

Considering :

a. that the change in production stratum has resulted in an increase in categories of tobacco manufacturers, which have driven up tariffs of excise so as to able to reduce the competitiveness of tobacco manufacturers facing the rise in the categories;

b. that in order to help the tobacco product industry, especially small-scale tobacco manufacturers promoting to become medium-scale tobacco manufacturers operate continuously, it is necessary to provide a transitional period of the stipulation of the effective tariffs of excise as mentioned in the Decree of the Minister of Finance No. 597/KMK.04/2001;

c. that base on the considerations in letter a and b, it is necessary to stipulate a decree of the Minister of Finance on the amendment to the Decree of the Minister of Finance No. 597/KMK.04/2001 concerning the stipulation of tariffs of excise and floor prices of tobacco products;

In view of :

1. Law No. 10/1995 on customs affairs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612);

2. Law No. 11/1995 on excise affairs (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);

3. Presidential Decree No. 228/M/2001;

4. Decree of the Minister of Finance No. 597/KMK.04/2000 on the stipulation of tariffs of excise and floor prices of tobacco products.

DECIDES : To stipulate :

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Article I

(1) To amend the provision in Attachment III to the Decree of the Minister of Finance No. 597/KMK.04/2001 on the stipulation of tariffs of excise and floor prices of tobacco products so as to read in accordance with the attachment to this decree.

(2) The tariff of manually rolled clove-flavored cigarettes (SKT) for the first 6 (six) months, starting from December 1, 2001 to May 31, 2002 increases to 12% from the previous plan of 16% and the increase of 16% is fully effective as from June 1, 2002.

(3) Starting from December 1, 2001 to May 31, 2002, the tariff of mechanically rolled clove-flavored cigarettes (SKM) and mechanically rolled pure-tobacco cigarettes (SPM) increases to 31% from the previous plan of 36% and the increase of 36% is fully effective as from June 1, 2002.

(4) The change in the tariffs as meant in paragraphs (2) and (3) is only applied to small-scale tobacco manufacturers promoting to medium-scale tobacco manufacturers because of the shift of production stratum..

Article II

This decree shall come into force as from December 1, 2001.

For public cognizance, this decision shall be published by placing it in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta On December 1, 2001

For THE MINISTER OF FINANCE

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE sgd.

PERMANA AGUNG D. NIP. 060044475

ATTACHMENT I TARIFF OF EXCISE ON AND FLOOR LIMITS OF RETAIL PRICES (HJE)

OF DOMESTICALLY PRODUCED TOBACCO PRODUCTS EFFECTIVE FROM DECEMBER 1, 2001 TO MAY 31, 2002

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Kinds of tobacco products

Categories of manufacturers

Minimum per Cigarette/Gram

Maximum per Cigarette/Gram

Tariff of Excise

a. SKM Large Rp. 270,00 Free 40%

Medium Rp. 270,00 Free 31%

Small Rp. 270,00 Free 26%

b. SPM Large Rp. 150,00 Free 40%

c. SKT Large Rp. 225,00 Free 20%

Very small Rp. 175,00 Rp. 220,00 4%

d. KLM or KLB

Large, Medium, Small

Rp. 125,00 Free 8%

Very small Rp. 100,00 Rp. 125,00 4%

e. TIS Large Rp. 25,00 Free 20%

Very small Rp. 15,00 Rp. 20,00 4%

f. CRT Large, Medium, Small

Rp. 150,00 Free 20%

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g. HPTL Large, Medium, Small

Rp. 150,00 Free 20%

Very small Rp. 125,00 Rp. 150,00 20%

PERMANA AGUNG D. NIP. 060044475

ATTACHMENT II TARIFFS OF EXCISE ON AND FLOOR LIMITS OF RETAIL PRICES (HJE)

OF DOMESTICALLY PRODUCED TOBACCO PRODUCTS EFFECTIVE FROM JUNE 1, 2002

HJE CEILING

Kinds of tobacco products

Categories of manufacturers

Minimum per Cigarette/Gram

Maximum per Cigarette/Gram

Tariff of Excise

a. SKM Large Rp. 270,00 Free 40%

b. SPM Large Rp. 150,00 Free 40%

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Very small Rp. 175,00 Rp. 220,00 4%

d. KLM or KLB

Large, Medium, Small

Rp. 125,00 Free 8%

Very small Rp. 100,00 Rp. 125,00 4%

e. TIS Large Rp. 25,00 Free 20%

Very small Rp. 15,00 Rp. 20,00 4%

f. CRT Large, Medium, Small

Rp. 150,00 Free 20%

Very small Rp. 125,00 Rp. 150,00 20%

g. HPTL Large, Medium, Small

Rp. 150,00 Free 20%

Very small Rp. 125,00 Rp. 150,00 20%