THE INCREASE IN FLOOR PRICES OF TOBACCO PRODUCTS
(Decree of the Minister of Finance No. 453/KMK.05/2000 dated October 30, 2000) THE MINISTER OF FINANCE,
Considering :
a. that since the increase in prices of raw materials of cigarette industries and the rice in the target of state revenue from excise in the fiscal year of 2001, it is deemed necessary to increase floor prices of tobacco products along with all retail prices of the existing tobacco products so as to able to ensure a sense of justice for all parties;
b. that based on the consideration as meant in point a, it is necessary to stipulate a decree of the Minister of Finance on the increase in 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. 234/M/2000;
4. Decree of the Minister of Finance No. 89/KMK.05/2000 on the stipulation of tariffs of excise and floor prices of tobacco products as already amended by the Decree of the Minister of Finance No. 378/KMK.08/2000;
D E C I D E S :
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE ON THE INCREASE IN FLOOR PRICES OF TOBACCO PRODUCTS.
Article 1
All retail prices (HJE) of tobacco products of the types of mechanically-rolled clove flavoured cigarettes (SKM), mechanically-rolled pure tobacco cigarettes (SPM) and manually-rolled clove flavoured cigarettes (SKT), whose increase has already been stipulated on the basis of Attachment II to the Decree of the Minister of Finance No. 89/KMK.05/2000 as already amended by the Decree of the Minister of Finance No. 378/KMK.05/2000 shall be further increased as high as :
a. Ro. 30.00 (thirty rupiahs) per cigarette for SKM produced by manufacturers of all categories;
b. Rp. 30.00 (thirty rupiahs) per cigarette for SPM produced by manufacturers of the large category, Rp. 20.00 (twenty rupiahs) per cigarette for SPM produced by manufacturers of the medium category and Rp. 10.00 (ten rupiahs) per cigarette for SPM produced by manufacturers of the small category;
c. Rp. 35.00 (thirty five rupiahs) per cigarette for SKT produced by manufacturers of all categories. Article 2
Article 3
The final result of the multiplication of minimum HJE to stipulate HJE per pack put up for retail sales in the framework of the ordering of excise tapes shall be determined by rounding up with a multiple of Rp. 50.00 (fifty rupiahs).
Article 4
The HJE per pack put up for retail sales shall be prohibited from : a. being less that the limits of minimum HJE per cigarette; and/or
b. exceeding the limits of maximum HJE per cigarette, in the strata of tariffs of excise and limits of HJE of the respective categories of manufacturers as meant in Attachment II to the Decree of the Minister of Finance No. 89/KMK.05/2000 on the stipulation of tariffs of excise and floor prices of tobacco products as already amended by the Decree of the Minister of Finance No. 378/KMK.05/2000.
Article 5
(1) In the case of manufacturers of the medium category choosing HJE effective for manufacturers of the large category, with regard to the choice, the manufacturers of the medium category shall be granted relief in the form of the reduction of tariffs of excise as high as 2% (two percent) of the tariffs of excise effective for manufacturers of the large category as meant in Attachment II to the Decree of the Minister of Finance No. 89/KMK.05/2000 as already amended by the Decree of the Minister of Finance No. 378/KMK.05/2000.
(2) In the case of manufacturers of the small category choosing HJE effective for manufacturers of the large category, with regard to the choice, the manufacturers of the small category shall be granted relief in the form of the reduction of tariffs of excise as high as 4% (four percent) of the tariffs of excise effective for manufacturers of the large category as meant in Attachment II to the Decree of the Minister of Finance No. 89/KMK.05/2000 as already amended by the Decree of the Minister of Finance No. 378/KMK.05/2000.
(3) In the case of manufacturers of the small category choosing HJE effective for manufacturers of the medium category, with regard to the choice, the manufacturers of the small category shall be granted relief in the form of the reduction of tariffs of excise as high as 2% (two percent) of the tariffs of excise effective for manufacturers of the medium category as meant in Attachment II to the Decree of the Minister of Finance No. 89/KMK.05/2000 as already amended by the Decree of the Minister of Finance No. 378/KMK.05/2000.
Article 6
This decree shall come into force as from the date of stipulation.
For public cognizance, this decree shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta On October 30, 2000
THE MINISTER OF FINANCE sgd.
