Ministry Adds New Categories of Non-Excisable Goods

The Ministry of Finance (“Ministry”) has issued Regulation No. 59/PMK.04/2017 on Non-Excisable Goods (“Regulation 59/2017”). Regulation 59/2017 simultaneously expands the categories of non-excisable goods and simplifies the procedure involved in the utilization of excisable goods as materials which are used in the production of new excisable goods.Prior to the issuance of Regulation 59/2017, non-excisable goods were regulated under Ministry Regulation No. 237/PMK.04/2009 on the same matter (“Regulation 237/2009”), as well as under Article 27A of Ministry Regulation No. 109/PMK.04/2010 on Procedures for Excise Exemptions, as amended by Ministry Regulation No. 40/PMK.04/2014 (collectively referred to as“Previous Regulation”).Non-Excisable GoodsRegulation 59/2017 classifies several categories of non-excisable goods, as explained in the table below: