In order to support the ease of doing business in Indonesia along with the ease of administration, the MoF has issued two new regulation on excise administration procedures, i.e.:

1. MoF Regulation No. 161/PMK.04/2022 (“PMK-161”) concerning Notifications of Excisable Goods Production (“PMK-161”). This regulation revokes the previous MoF Regulation No. 94/PMK.04/2016 and its amendments.
   This regulation basically adds several types of goods that are excisable, such as electric cigarettes in the forms of solid e-Cigarettes, open-system liquid e-Cigarettes and closed-system liquid e-Cigarettes; and other types of processed tobacco products in the form of molasses tobacco, snuff tobacco and chewing tobacco.
   This regulation also states that Notifications for completely produced excisable goods that include ethyl alcohol and group-A drinks containing ethyl alcohol (“MMEA”) must be submitted on a daily basis by the end of the following business day, while Notifications for group-B and group-C MMEA and tobacco products must now be submitted on a monthly basis by the tenth day of the month following the relevant reporting period.
   This regulation was stipulated on 14 November 2022. However, shall take effect after 90 (ninety) days from the date of stipulation.
2. MoF Regulation No. 156/PMK.04/2022 (“PMK-156”) concerning Excise Documents and/or its Completing Documents. This regulation revokes the previous one, which is the MoF Regulation No. 140/PMK.04/2012.
   Salient changes in this new MoF Regulation are related to the types of excise documents. PMK-156 has now divided the excise documents into two types, i.e. (1) documents that should be prepared without any mandatory submission, and (2) documents which must be submitted. The submission of the required excise documents may be completed either electronically or in written form.
   PMK-156 has also divided excise documents into the following clusters:
   • Excise licensing;
   • Production of goods subject to excise;
   • Excise settlements; and
   • Trade in goods subject to excise.

This regulation became effective on 3 November 2022.

Please expect a further implementing regulation from the Director General of Customs and Excise, especially on the procedures of excise notification, data formats and examples on the above administrative matters.