Not Increased for 5 Years, Here are the Excise Duty Rates for 2023 and 2024

Shopify API - 22 December 2022

Vapeboss – The government has set an annual 15 percent increase in excise duty for electronic cigarettes (REL) and other processed tobacco products (HPTL). This is based on Minister of Finance Regulation Number 192 of 2022 concerning Amendments to Minister of Finance Regulation Number 193/PMK.010/2021 concerning Excise Duty Rates for Tobacco Products in the Form of Electronic Cigarettes and Other Processed Tobacco Products.

Previously, Minister of Finance Sri Mulyani stipulated an increase in REL and HPTL excise duties for the next 5 years, but this policy was revised to only 2 years, namely 2023 and 2024.

"The excise duty rate will also be increased by an average of 15 percent and 6 percent each year for the next two years," said Sri Mulyani.

Below are the latest minimum retail prices and excise duty rates for electronic cigarettes and HPTL,

Year 2023

Electronic Cigarette Products:

Solid electronic cigarettes Rp 5,527 per gram with an excise duty of Rp 2,886 per gram.
Open system liquid electronic cigarettes Rp 938 per milliliter with an excise duty of Rp 532 per milliliter.
Closed system liquid electronic cigarettes Rp 37,365 per cartridge with an excise duty of Rp 6,392 per milliliter.

HPTL Products:

Molasses tobacco Rp 228 per gram with an excise duty of Rp 127 per gram.
Snuff tobacco Rp 228 per gram with an excise duty of Rp 127 per gram.
Chewing tobacco Rp 228 per gram with an excise duty of Rp 127 per gram.

Year 2024

Electronic Cigarette Products:

Solid electronic cigarettes Rp 5,886 per gram with an excise duty of Rp 3,074 per gram.
Open system liquid electronic cigarettes Rp 1,121 per milliliter with an excise duty of Rp 636 per milliliter.
Closed system liquid electronic cigarettes Rp 39,607 per cartridge with an excise duty of Rp 6,776 per milliliter.

HPTL Products: