Customs And Excise Reveals That The Imposition Of Diapers And Wet Tisu Excise Is Still In The Study Stage

The Directorate General of Customs and Excise (DJBC) of the Ministry of Finance has opened its voice regarding the plan to impose excise on disposable diapers (diapers) and wet wipes.

The plan is stated in the Minister of Finance Regulation (PMK) Number 70 of 2025 concerning the Strategic Plan of the Ministry of Finance 2025'2029.

Director of Communication and Guidance for Customs and Excise Service Users, Nirwala Dwi Heryanto, said that the discussion on the possibility of imposing excise on these products is currently still at the scientific study stage (policy review).

According to him, this step was taken as a form of transparency and accountability of the government.

"That the discussion of the imposition of excise on products is still at the scientific study stage (policy review) as a form of transparency and accountability of the government," he said in his statement, Friday, November 14.

In principle, explained Nirwala, excise duty is an objective tax imposed on goods that meet certain criteria, such as consumption that needs to be controlled, circulation that requires supervision, negative impact on society or the environment, and the feasibility to be collected for justice and balance.

Nirwala added that the study was a follow-up to the marine waste management program in Government Regulation (PP) Number 83 of 2028, and followed up on the DPR's input in 2020 so that the discussion of plastic excise was not limited to plastic bags, but also included other disposable plastic products.

"Following up on that, in 2021 a study will be conducted on diapers, wet tissue, and disposable food utensils to map out product options that theoretically can meet the criteria for Excise Goods (BKC)," he said.

He emphasized that because the process was still at the scientific study stage, the government had not set a state revenue target regarding the discourse on the imposition of excise.