Background: Currently, there are no specific regulations in Indonesia that restrict the sale, manufacturing, supply, use, display, and advertising of heated non combustible smoke. The relevant regulations include Ministry of Finance Regulation 217/PMK.04/2021, revised Regulation 67/PMK.04/2018, which together stipulate the labeling requirements and packaging restrictions for heated non combustible smoke and other tobacco plants; Government Regulation No. 109 of 2012 sets packaging requirements for traditional tobacco products containing addictive substances. The Ministry of Finance regulations 193/PMK.010/2021 and 192/PMK.010/2021 stipulate the tax system for various tobacco products such as heated non combustible smoke. In March 2021, the Indonesian National Bureau of Standards (BSN) released the standard SNI8946:2021 for heating non combustible smoke to ensure that products circulating in Indonesia comply with SNI specifications, which is currently a voluntary standard.
Applicable scope:
Various tobacco products
Packaging requirements: (67/PMK.04/2018 and its revisions)
The following information must be provided on the packaging in a clear and readable manner:
brand
Product type, heating non combustible smoke can be abbreviated as "REL"
Quantity and weight of heated non combustible cigarettes (weight in grams, rounded to one decimal place)
Composition of cigarettes (Consumer Protection Act)
Name of product manufacturer or importer
Address of manufacturer or seller
Packaging capacity:
20 or 5 capsules
A well sealed packaging that avoids the influence of external air and has resistance during transportation and storage. (SNI8946:2021)
The packaging of electronic atomizers is prohibited from including the following content:
Sentences in religious scriptures;
Religious conformity;
Words or images that violate rules, legislation, religious ethics, etiquette, or public order;
The name or photo of an unauthorized individual or legal entity.
Tax labels should be affixed to the packaging
Warning:
Heating non combustible smoke does not require health warnings, but well-known manufacturers have added warnings in Indonesian and English: "Warning: This product contains nicotine. Nicotine is an addictive chemical." It is recommended to add warnings.
Age limit
Currently, there is no age limit for the sale of electronic atomizers in Indonesia, but in practice, government law enforcement agencies may consider the age of 18 as the minimum age for purchase. Suggest adding an age limit.
Government Regulation No. 109 of 2012 sets packaging requirements for traditional tobacco products containing addictive substances (for reference)
Imported tobacco products must include health warnings.
Health warnings should be in the form of images and text, with consistent semantics.
Health warnings should be an integral part of tobacco product packaging.
Pictures and text health warnings should be printed on each smallest packaging and larger outer packaging, and the warning words reflected on the small packaging should be reflected on the outer packaging.
The embossing of the images and texts mentioned above must meet the following requirements:
a. Printed on the wide sides of the outer packaging, covering 40% (forty percent) of the width of the front and back sides of the packaging, with the words "Warning" added in front and white text on a black background. All printing must be clear and eye-catching, and must not be covered in any way.
b. Pictures must be printed in color printing
c. The font must use Arial Bold font, 10 point font or proportional to the packaging, with white text on a black background.
Print nicotine and tar content information on the label of each package, and the label should be clear and easy to read.
The imprint of nicotine and tar content level information must be placed on the narrow edge of each tobacco product packaging, in a 1mm border grid, with a clear contrast between the background color and the color of the text, and a font size of at least 3mm, which is clear, visible, and easy to read.
The other side of the tobacco product packaging must also be printed with:
a. The statement prohibits the sale or supply of cigarettes to children under 18 years old and pregnant women.
b. Production code, production date, month and year, as well as the name and address of the manufacturer.
It is prohibited to include any misleading or promotional information or symbols on the packaging.
It is not allowed to engrave words such as "light", "ultra light", "mild", "extra warm", "low tar", "slender", "special", "full flavor", "high-quality", or other words indicating quality, advantage, safety, image, personality, or similar meanings. (Unless a brand/trademark certificate has been issued in accordance with 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 generation period, either electronically or in writing, which must include
Manufacturer's name and address
Quantity of retail packaged products, electronic atomizer or cigarette oil content (ml)
Electronic submission website customer.bacukai.go.id
Import process information
Importers need to ensure that they have a NIB with customs access rights as importers (NIB represents a business identification number, which is the registration/registration certificate for commercial activities carried out by commercial actors, and also the identification certificate for commercial activities carried out by commercial actors). NIB can be conducted on the oss.go.id portal and can be contacted contact@oss.go.id ask for help.
After NIB, as an importer, is confirmed to have customs access rights, it will recheck whether the HS code of the imported goods has import restrictions that must be met.
Heating non combustible cigarette
BM import tariff: 10.00% PMK 26/PMK.010/22
PPN value-added tax: 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 a KT-2, KT-9, SP-5, or KT-13 license
Customs clearance code: 942
Heating non combustible smoke heating equipment
BM import tariff: 5.00% PMK 26/PMK.010/22
PPN value-added tax: 11.0% PMK
PPH income tax: 2.50% (API) 7.50% (Non API) PMK 41/PMK.010/22
Customs clearance code: 958
Import regulations require:
Minister of Trade Regulation No. 20 of 2021 and Minister of Trade Regulation No. 25 of 2022 stipulate that this product needs to meet the requirements of import regulations in the form of LS [Electrical Import Verification or Technical Investigation (VPTI) results, indicating the applicability of exported goods].
Account registration website https://app-vpti.com/imp/home/signup
If there is already a NIB that can be cleared as an importer and meets the import restrictions, a PIB Import Declaration of Goods can be submitted to the customs at the supervising port for unloading.
Recommended Test (SN8946:2021)
Serial Number Test Standard Unit Quality Requirements
1 milligram of carbon monoxide (CO)/100 cm 3 0.3
Milligrams per cigarette 1.24
2 Nitric oxide (NO) g/100 cm 3 4.0
G/cigarette 16.8
3 nitrogen oxides (NOx) g/100 cm 3 5.0
Grams per cigarette 21
4 milligrams of nicotine per mouth 0.30
Milligrams per cigarette 3.6
5 ACM milligrams/cigarette 6.0
Milligrams per cigarette 72