JAKARTA - The Directorate General of Customs and Excise (DJBC) revealed that the process of implementing excise duty on packaged sweetened drinks (MBDK) requires a long stage before it actually takes effect.
Director of Communication and Guidance for Users of Customs and Excise Services Nirwala Dwi Heryanto explained that it was still necessary through discussions with Commission XI of the DPR RI, as well as the preparation of derivative regulations such as Government Regulations (PP) and Regulations of the Minister of Finance (PMK).
Nirwala added that the drafting of this regulation will be carried out with the cross-ministerial team to determine product criteria that will be subject to excise, including considering their impact on the industrial sector.
"So the law will have to have a PP (Government Regulation) preparation, because the preparation of the PP means that there must be an initiative and then later there will be a committee between ministries so that everything related to the MBDK will be talked to all," he said at the Media Briefing at the Customs Headquarters, quoted on Sunday, September 7.
"Because when we talk about PP later, it must be clear what the limits on excise goods are, what are they like, that's all? It's like plastic in the past, of course, at that time the Ministry of Industry was against it Because with plastic, with the plastic imposed on plastic, the industry automatically doesn't develop as expected, right," he added.
Furthermore, Nirwala stated that the implementation of this policy would also take into account the economic conditions and dynamics of national politics.
He gave an example that the discourse on imposing MBDK excise has been rolling since the last few years, as is the case with the plastic excise which has been discussed since 2017.
"Yes, of course, it's like MBDK, right? It's not just this year (the discourse of imposition). It's been 2-3 years since it's been in, plastic and even 2017, right? That's certainly going to consider everything. Especially from the economy. Continue to include the political conditions of all kinds. Yes, that will be taken into account, "he said.
According to him, the amount of excise tariffs will only be determined after the target for state revenue from the excise sector is set in the State Revenue and Expenditure Budget (APBN).
He said that the determination of the tariff would consider aspects of public health, industrial conditions, and state revenue targets.
"Later, how much is the revenue target determined? Then it is calculated how to achieve the target. This will talk together later, right? By still considering the health factor, the industrial factor, the revenue factor is right. So the APBN is fixed first, how much is the target, right? Just from there, "he explained.
For information, the discourse on implementing excise duty on MBDK will be discussed again next year, after previously being delayed in the second half of 2025. This policy plan is listed in Book II of the Financial Note and Draft State Revenue and Expenditure Budget (RAPBN) in 2026.
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