Page 5 - Newsletter (Increase of Tobacco Product Excise Rate & Re-stipulation of Sales Taxes on Luxury Goods for Motor Vehicles)

DDTC Newsletter Vol.02 | No.08 I November 2019 Page 5 of 7

Increase of Tobacco Product Excise Rate & Re-stipulation of
Sales Taxes on Luxury Goods for Motor Vehicles

Table 1. The HJE Threshold and CHT Rates Per Single/Gram of Domestically Produced Tobacco Products

Classification of Tobacco Products Threshold of HJE per Single/ CHT Rate per Single/Gram of
Factory Entrepreneurs Gram of Tobacco Products Tobacco Products
No.
Type Category MoF Reg. No. MoF Reg. No. Change MoF Reg. No. MoF Reg. No. Change
146/2017 (IDR) 152/2019 (IDR) (%) 146/2017 (IDR) 152/2019 (IDR) (%)
minimum minimum
I 51.79 590 740 25.42
1,120 1,700
Machine-made clove
1 more than more than
cigarettes (Sigaret 42.45 385 470 22.08
895 1,275
Kretek Mesin/SKM) II
minimum
minimum 42.65 -
715 up to 895 1,020 up to 78.32 370 455 22.97
1,275
minimum minimum
I 58.41 625 790 26.40
2 Machine-made white 1,130 1,790
cigarettes (Sigaret
more than more than
Putih Mesin/SPM) 935 1,485 58.82 370 485 31.08
II
minimum
minimum 58.59 -
640 up to 935 1,015 up to 132.03 355 470 32.39
1,485
more than more than
15.87 365 425 16.44
3 Hand-rolled clove 1,260 1,460
cigarettes (Sigaret I
minimum minimum
Kretek Tangan /SKT) 14.04 -
890 up to 1,015 up to 290 330 13.79
or hand-rolled white 1,260 1,460 64.04
cigarettes
(Sigaret Putih II minimum minimum
470 535 13.8 180 200 11.11
Tangan/SPT)
minimum minimum
III 12.5 100 110 10.00
400 450
4 Filter-tipped
hand-rolled clove no category minimum minimum
cigarettes (Sigaret 1,120 1,700 51.79 590 740 25.42
Kretek Tangan
Filter/SKTF) or
white non-filter
hand-rolled
cigarettes (Sigaret
Putih Tangan Filter/
SPTF)
more than more than
0.00 30 30 0.00
275 275
5 Sliced tobacco no category
(Tembakau Iris/TIS) more than more than 0.00 25 25 0.00
180 up to 275 180 up to 275
minimum 55 minimum 55 0.00 10 10 0.00
up to 180 up to 180
6 Corn-leaf or Klobot no category minimum minimum 0.00 30 30 0.00
cigarettes (Rokok 290 290
Daun atau Klobot/
KLB)