Ministry of Health Evaluates Sugar Threshold Before MBDK Excise Tax

The government has not yet imposed an excise tax on packaged sweetened beverages (Minuman Berpemanis dalam Kemasan - “MBDK”). The Director of Non-Communicable Disease Prevention and Control at the Ministry of Health (“Ministry”), Siti Nadia Tarmizi, said that an evaluation of the maximum sugar content threshold for sweetened products is currently being conducted.

The current sugar content threshold still refers to Regulation of the Minister of Health (“Regulation”) No. 30 of 2013 on the Inclusion of Information on Sugar, Salt, and Fat Content, and Health Impact Messages for Processed and Fast Food as well as Regulation No. 63 of 2015 (collectively referred to as “Regulation 30/2013”) as its amendment. The evaluation is being conducted in collaboration with the National Agency of Drug and Food Control (“BPOM”).

“Previously, our reference was the Regulation on the threshold of Sugar, Salt, and Fat (“GGL”). The maximum threshold will be evaluated first,” Nadia told Hukumonline.

The MBDK tax is included in the 2026 State Budget (“APBN”) Draft. However, the drafting of its implementing regulations is still awaiting inter-ministerial and inter-agency meetings.

Nadia acknowledged that the implementation of the MBDK tax will be led by the Ministry of Finance (“Ministry”). “We have already had a coordination meeting with Kemenkeu,” she said.