The government rearranges the provisions regarding the obligation to notify Excisable Goods (BKC) that have been completed by producers. This measure was taken to provide ease of doing business and ease of administration for business actors who produce excisable goods.
This is stated in the Minister of Finance Regulation Number 161/PMK.04/2022 which takes effect 90 days after the provisions were promulgated, 14 November 2022. The regulation revokes and replaces the previous provisions, namely PMK Number 94/PMK.04/2022, and its amendments (PMK Number 134/PMK.04/2019).
In the latest regulation, the government changed a number of provisions related to BKC notifications that have been produced. Among them, firstly, business actors who produce BKC do not need to include the number and production date of the goods in their notification.
Producers of ethyl alcohol, for instance, are only required to include the manufacturer's name and the production volume. While the manufacturer's name, brand, grade, and MMEA class, as well as the type, content, and quantity of packages, must all be included in the MMEA declaration.
Then the declaration of goods subject to excise on tobacco products must at least contain the identity of the manufacturer, type of tobacco, brand, retail selling price, content, and the number of packages.
Unlike the previous provision which required the inclusion of production numbers and dates as one of some information that must be mentioned in the notification form.
E-Cigarettes are Included
The second change is the government also added the types of BKC that must be reported when the production is completed, from 6 to 12 goods subject to excise.
The six BKCs that were previously required were Ethyl Alcohol, Beverage Containing Ethyl Alcohol Products (MMEA), cigarette, cigar, leaf cigarettes, and sliced tobacco.
While the additional BKC whose production must be reported are solid e-tobacco, open-system liquid e-cigarettes, closed-system liquid e-cigarettes, other tobacco processing products (HPTL) in the form of molasses tobacco, snuff tobacco HPTL, and chewing tobacco.
The production completion indicator for each BKC is adjusted to its production flow. For ethyl alcohol, the goods are determined to be completely produced when they are in the storage tank.
Meanwhile, for MMEA, tobacco products such as cigarettes, cigars, leaf cigarettes, electric cigarettes, and HPTL, the production process is said to be complete when they are packaged and ready for retail sale. Particularly for excisable goods of the type of sliced ??tobacco products, the completion of production can be determined if they have been packaged either for retail sale or not.
Notification of the completion of production can be done electronically or delivered directly by the producer (self-assessment), on a daily or monthly basis, depending on the type of excisable goods.
For Ethyl Alcohol, the notification is delivered daily no later than the following working day after production is complete. As for the notification of MMEA class, class C, and tobacco products, it is submitted not more than the 10th of the following month after production is complete.
Keep in mind that for entrepreneurs who use electronic media, the maximum notification is made at 22.00 WIB on the last day of the submission due date. Meanwhile, for business actors who convey it in person, the notification must be delivered according to office working days.
If the time limit coincides with a national holiday or factory holiday, business actors can submit notifications, a maximum the next working day. With conditions, the stipulation of holidays is submitted to the Customs and Excise Office.
If the notification has been submitted, the business actor will get a receipt from the Customs and Excise office. However, if there is an error, the notification that has been submitted can be changed or corrected by submitting an application to the Customs and Excise Office.