Indonesia e-cigarette requirements

Background: At present, Indonesia has no specific laws and regulations restricting the sale, manufacture, supply, use, display and advertising of electronic atomizers. There is a relevant Ministry of Finance Regulation 217/PMK.04/2021 (revised Regulation 67/PMK.04/2018), which stipulates the requirements for the label of electronic atomizers and the restrictions on the packaging of electronic liquids; Ministry of Finance Regulation 193/PMK In 2010/2021, the taxation system of tobacco products such as electronic atomizers and tobacco oils was outlined. In April 2022, the Indonesian National Bureau of Standards (BSN) issued the standard SNI 9070:2022, which specifies the quality requirements and test methods of tobacco oil. At present, this standard is not mandatory.

 

Scope of application:

Electronic atomizers and various tobacco products
 

Packaging requirements:

• The following information must be provided on the package in a legible manner:

• Brand

• Product type, electronic atomizer can be abbreviated as "REL"

• Volume of electronic atomizer and content of smoke oil (in ml)

• Composition of tobacco oil (Consumer Protection Act)

• Name of the manufacturer or importer of the product

• Address of manufacturer or seller

• Packaging of tobacco oil:

Open system 15ml, 30ml or 60ml; Closed system: up to two 6ml cigarette oil boxes

• It shall be well sealed to avoid being affected by external air and have resistance during transportation and storage. (SNI 9070:2022)

• The electronic atomizer package shall not contain the following contents:

a. Sentences in religious texts;

b. Religious compliance;

c. Words or images that violate rules, legislation, religious morality, etiquette and public order;

d. The name or photograph of an unauthorized individual or legal entity.

• Tax label shall be affixed on the package
 

Warning:

The electronic atomizer is not required to have a health warning, but some well-known manufacturers have added Indonesian and English warnings, "Warning: This product contains nicotine. Nicotine is an addictive chemical." It is recommended to add a warning.

Age limit

At present, there is no age limit on the sale of electronic atomizers in Indonesia, but in practice, government law enforcement agencies may regard 18 as the minimum age for purchase. It is recommended to add an age limit.
 

Notification obligation

The importer must notify the General Administration of Customs and submit it no later than the 10th day of the month following the production period, electronically or in writing, and must include

• Name and address of the manufacturer

• Quantity of retail packaged products, content of electronic atomizer or cigarette oil (ml)

Electronic submission website: customer.bacukai.go id 
 

Import process information

1. Importers need to ensure that they have NIB with customs access as importers (NIB stands for business identification number, which is the registration/registration certificate of commercial activities conducted by commercial actors, and also the identity certificate of commercial activities conducted by commercial actors). NIB can be found at oss.go ID portal, you can contact contact@oss.go.id ask for help.

2. After NIB, as the importer, has been confirmed to have the right of customs access, it shall recheck whether the HS code of imported goods (electronic atomizer) has any import restrictions that must be met.
 

Tobacco oil

BM import tariff: 5.00% PMK 26/PMK.010/22

PPN VAT: 11.00%

Taxes: PMK No. 193/PMK.010/21

PPH income tax: 2.50% (API) 7.50% (NON-API) PMK 41/PMK.010/22
 

Electronic atomizer equipment

BM import tariff: 5.00% PMK 26/PMK 010/22 

PPN VAT: 11.0% PMK

PPH income tax: 2.50% (API) 7.50% (NON-API) PMK 41/PMK.010/22

Requirements of import regulations:

The Regulation of the Minister of Trade No. 20 of 2021 and the Regulation of the Minister of Trade No. 25 of 2022 stipulate that the product needs to meet the requirements of import regulations in the form of LS [electric import verification or technical investigation (VPTI) results to explain the applicability of export goods]

Account registration website https://app-vpti.com/imp/home/signup

3. If NIB can be cleared by the importer and meet the import restriction requirements, PIB Import Declaration of Goods can be submitted to the customs at the supervising port for unloading.
 

SNI 9070:2012 Quality requirements for tobacco oil

1. Nicotine purity: at least 98%

2. VG purity: at least food grade, 94%

3. PG purity: at least 95%

4. Smoke oil requirements are shown in the table below

序号	参数	单位		质量要求
		烟油	烟雾	烟油	烟雾
1.	nicotine Free basic nicotine Nicotine salt	mg/mL mg/mL	mg/ puff mg/ puff	max. 20 max. 60	max. 0.5 max. 0.5
2	Carbonyl compound formaldehyde acetaldehyde	- -	ug /mL ug /mL	- -	max. 22 max. 200

Background: At present, Indonesia has no specific laws and regulations that restrict the sale, manufacture, supply, use, display and advertising of heated and non combustible smoke. There is a regulation 217/PMK.04/2021 of the Ministry of Finance and a revised regulation 67/PMK In 2004/2018, the labeling requirements and packaging restrictions for tobacco such as heated and non combustible tobacco were stipulated together; Government Regulation No. 109 of 2012 stipulates the packaging requirements for traditional tobacco products containing addictive substances. Regulations of the Ministry of Finance 193/PMK.010/2021 and 192/PMK In 2010/2021, the tax system for heating non burning tobacco and other tobacco products was stipulated. In March 2021, the Indonesian National Bureau of Standards (BSN) issued the standard SNI8946:2021 for heating non combustible smoke to ensure that the products circulating in Indonesia meet the specifications of SNI. At present, this standard is voluntary.
 

Scope of application:

Various tobacco products
 

Packaging requirements: (67/PMK.04/2018 and its revision)

The following information must be provided on the package in a legible manner:

• Brand

• Product type, heated non combustible smoke can be abbreviated as "REL"

• Quantity and weight of non burning cigarettes (the weight is in g, with one decimal place reserved)

• Composition of cigarettes (Consumer Protection Act)

• Name of the manufacturer or importer of the product

• Address of manufacturer or seller

• Packaging capacity:

20 capsules or 5 capsules

• It shall be well sealed to avoid being affected by external air and have resistance during transportation and storage. (SNI8946:2021)

• The electronic atomizer package shall not contain the following contents:

a. Sentences in religious texts;

b. Religious compliance;

c. Words or images that violate rules, legislation, religious morality, etiquette and public order;

d. The name or photograph of an unauthorized individual or legal entity.

• Tax label shall be affixed on the package
 

Warning:

No health warning is required for heated non combustible smoke, but some well-known manufacturers added Indonesian and English warning words "Warning: This product contains nicotine. Nicotine is an addictive chemical." It is recommended to add a warning.
 

Age limit

At present, there is no age limit on the sale of electronic atomizers in Indonesia, but in practice, government law enforcement agencies may regard 18 as the minimum age for purchase. It is recommended to add an age limit.
 

Government Regulation No. 109 of 2012 stipulates the packaging requirements for traditional tobacco products containing addictive substances (for reference)

• Imported tobacco products must include health warnings.

• Health warnings shall be in the form of pictures and words with consistent semantics.

• Health warnings should be an integral part of tobacco product packaging.

• Pictures and words of health warnings shall be printed on each smallest package and larger outer package, and warnings on small packages shall be displayed on outer packages.

• The imprinting of the above mentioned pictures and texts must meet the following requirements:

a. It shall be printed on the wide side of the front and back of the outer package, covering 40% (forty percent) of the wide side of the front and back of the package. The word "Warning" shall be added on the front, and white words on the black background. All printing must be clear and conspicuous, and shall not be covered in any way.

b. Pictures must be printed in color

c. The font must be Arial Bold font, 10 point font or in proportion to the package, white text on a black background.

• Nicotine and tar content information shall be printed on the label of each package, and the label shall be clear and readable.

• The impression of nicotine and tar content level information must be placed on the narrow edge of each tobacco product package, in a grid with a 1mm border. The background color and the text color have a clear contrast, and the font is at least 3mm, which is clear and easy to read.

• The other side of the tobacco product package must also be printed with:

a. The statement "prohibits the sale or supply of cigarettes to children under the age of 18 and pregnant women".

b. Production code, production date, month and year, and manufacturer's name and address.

• It is prohibited to include any misleading or promotional information or symbols on the package.

• The words "light", "super light", "mild", "extra warm", "low tar", "thin", "special", "full flavor", "high quality" or other words indicating quality, advantage, safety, image, personality or similar meanings shall not be printed. (unless brand/trademark certificate has been issued according to statutory regulations)
 

Notification obligation

The importer must notify the General Administration of Customs and submit it no later than the 10th day of the month following the production period, electronically or in writing, and must include

• Name and address of the manufacturer

• Quantity of retail packaged products, content of electronic atomizer or cigarette oil (ml)

Electronic submission website: customer.bacukai.go id 
 

Import process information

1. Importers need to ensure that they have NIB with customs access as importers (NIB stands for business identification number, which is the registration/registration certificate of commercial activities conducted by commercial actors, and also the identity certificate of commercial activities conducted by commercial actors). NIB can be found at oss.go ID portal, you can contact contact@oss.go.id ask for help.

2. After NIB, as the importer, is confirmed to have the right of customs access, it shall recheck whether the HS code of imported goods has import restrictions that must be met.

Heating non burning cigarette

BM import tariff: 10.00% PMK 26/PMK.010/22

PPN VAT: 11.00%

Taxes: PMK No. 192/PMK.010/21

PPH income tax: 2.50% (API) 7.50% (NON-API) PMK 41/PMK.010/22

Importers need to hold KT 2. KT 9, SP-5 or KT-13 license

Customs clearance code: 942
 

Heating non burning smoke heating equipment

BM import tariff: 5.00% PMK 26/PMK 010/22 

PPN VAT: 11.0% PMK

PPH income tax: 2.50% (API) 7.50% (NON-API) PMK 41/PMK.010/22

Customs clearance code: 958

Requirements of import regulations:

The Regulation of the Minister of Trade No. 20 of 2021 and the Regulation of the Minister of Trade No. 25 of 2022 stipulate that the product needs to meet the requirements of import regulations in the form of LS [electric import verification or technical investigation (VPTI) results to explain the applicability of export goods].

Account registration website https://app-vpti.com/imp/home/signup

3. If NIB can be cleared by the importer and meet the import restriction requirements, PIB Import Declaration of Goods can be submitted to the customs at the supervising port for unloading.
 

Recommended test (SN8946:2011)

序号	测试标准	单元	质量要求
1	一氧化碳 (CO)	Mg/100cm3	0.3
		Mg/cigarette	1.24
2	一氧化氮 (NO)	G/100 cm3	4.0
		G/cigarette	16.8
3	氮氧化物 (NOx )	G/100 cm3	5.0
		G/cigarette	21
4	nicotine	Mg/mouth	0.30
		Mg/cigarette	3.6
5	ACM	Mg/cigarette	6.0
		Mg/cigarette	72