Amendment on Excise Tariffs for Tobacco Products

Minister of Finance Regulation No. 167/PMK.011/2011 on the Third Amendment to Minister of Finance Regulation No. 181/PMK.011/2009 on Excise Tariffs for Tobacco Products (“Third Amendment”) has been issued to assure the control over production and consumption of tobacco products. The Third Amendment is also aimed at creating a continuous policy regarding excise tariffs on tobacco products.

The Third Amendment refers to Regulation No. 181/PMK.011/2009 on Excise Tariffs for Tobacco Products (“PMK 181/2009”) and also its amendments. The amendments are Regulation No. 99/PMK.011/2010 (“First Amendment”) and Regulation No. 190/PMK.011/2010 (“Second Amendment”).

The Third Amendment amends three articles of PMK 181/2009 and has two appendices. As a comparison, the First Amendment added two new articles, and the Second Amendment amended two articles, deleted one article, and amended Appendix II of PMK 181/2009. Initially, PMK 181/2009 consisted of four chapters, 21 articles, and three appendices.