Policy Summary:
According to the 2017 Ministry of Finance regulation on tobacco products, nicotine-containing e-cigarettes are regarded as “other processed tobacco” or products that contain “extract and essence of tobacco.” However, equipment used in the consumption of e-liquid, as well as non-nicotine e-cigarettes, are regarded as consumer products.
E-liquids are taxed (ad valorem) at 57% of retail price.
Policy Domains:
Product Classifications:
Regulatory Mechanisms:
Regulation of the Ministry of Finance number 146/PMK.010/2017 (https://www.globaltobaccocontrol.org/sites/default/files/peraturan_rokok_elektrik_IND.pdf)
Translation of ministerial regulation on tobacco excise tax rates with highlights on e-cigarettes (https://www.globaltobaccocontrol.org/sites/default/files/Translation_of_...)
WHO Region:
SEARO