Excise Tariffs on E-Cigarettes and HPTL Addressed under Specific Regulation

As background information, tobacco products, including other processed tobacco products (hasil pengolahan tembakau lainnya– “ HPTL ”), were previously addressed under Regulation of the Minister of Finance (“ Minister ”) No. 198/PMK.010/2020 (“ Regulation 198/2020 ”). [1] However, in order to accommodate the legal need for excise tariffs for tobacco products that take the form of electronic cigarettes (“ E-Cigarettes ”) and HPTL, the Minister has now specifically issued Regulation No. 193/PMK.010/2021 on Excise Tariffs for Tobacco Products in the Form of E-Cigarettes and HPTL (“ Regulation 193/2021 ”). [2] Meanwhile, excise tariff arrangements for other tobacco products are specifically addressed under Regulation of the Minister No. 192/PMK.010/2021 on Excise Tariffs on Tobacco Products in the Form of Cigarettes, Cigars, Leaf Cigarettes orKlobot, and Sliced Tobacco (“ Regulation 192/2021 ”). [3]