REGULATION OF THE MINISTER OF FINANCE
No. 90/PMK.04/2006

ON
STIPULATION OF TARIFF OF EXCISE DUTY FOR DRINKS AND CONCENTRATES CONTAINING ETHYL ALCOHOL

MINISTRY OF FINANCE,

Considering:

• a. that, based on article 5 of Law No. 11/1995, the Minister of Finance is authorized to stipulate tariff of excise duty for each type of Excise goods;
• b. that, specific tariff of excised duty for Drinks and Concentrates Containing ethyl Alcohol is les effective in limiting consumption of these two types of excisable goods;
• c. that, based on the considerations, as intended in paragraphs a and b, it is necessary to stipulate regulation of the minister of Finance on stipulation of Tariff of Excise Duty for Drinks and concentrates Containing Ethyl Alcohol.

In view of:

• 1. Law No. 10/11995 on Customs (statute book of 1995 No. 75, supplement to statute book No. 1612);
• 2. Law No. 11/1995 on Excise (statute book of 1995 No. 76, supplement to statute book No. 1613);
• 3. Presidential Decree No. 20/P/2005;

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE ON STIPULATION OF TARIFF OF EXCISE DUTY FOR DRINKS AND CONCENTRATES CONTAINING ETHYL ALCOHOL

Article 1

Tariff of excise duty as basis for calculating amount of excise duty for Drinks and concentrates containing ethyl alcohol is stipulated based on specific tariff of excise duty as specified in the Attachment to this regulation.

Article 2

Further provisions regarding procedure of collection of excise duty for drinks and concentrates containing ethyl alcohol are stipulated by regulation of the Director General of Customs and Excise

Article 3

When this regulation comes into force, decree of the minister of finance No. 546/KMK.05/2000 on stipulation of tariff of excise duty for drinks containing ethyl alcohol and concentrates containing ethyl alcohol as has already been amended latest by decree of the minister of finance No. 125/KMK.04/2002 is invalidated and declared invalid

Article 4

This regulation comes into force since November 1, 2006

For Public cognizance, the Minister ordered for this regulation to be published in the state gazette of the republic of Indonesia.

Stipulated in Jakarta
On October 13, 2006
THE MINISTER OF FINANCE
Signed
SRI MULYANI INDRAWATI
REGULATION OF THE MINISTER OF FINANCE