Assessment of Tobacco Producers? Special Relationship

The Director General of Customs and Excise (“Dirjen”) has issued Regulation No. PER-21/BC/2013 on Assessment of Tobacco Producers Failing to Submit a Declaration of a Special Relationship with another Tobacco Producer(s) (“2013 Regulation”).

The 2013 Regulation implements Article 13[1] of Minister of Finance Regulation No. 78/PMK.011/2013 on Tobacco Products Classification and Excise Tariffs for Factories Producing Tobacco Products with Special Relationships (“Ministerial Regulation”). The Ministerial Regulation was previously discussed in ILB No. 2160.