Executive Summary

Key insights and market outlook

The Indonesian government has introduced new regulations to strengthen control over alcoholic beverages, effective January 1, 2026 ¹

². The new rules, outlined in the Minister of Finance Regulation (PMK) No. 89 of 2025, aim to improve supervision and services, simplify business processes, and accommodate developments in the industry ¹. Key changes include the ability to store untaxed goods in temporary or bonded warehouses and the requirement for official tax documents for the transportation of taxed goods ².

Full Analysis

02

Deep Dive Analysis

Indonesia Introduces New Tax Regulations for Alcoholic Beverages

Strengthening Control and Supervision

The Indonesian government has officially introduced new regulations to strengthen control over alcoholic beverages, effective January 1, 2026 ¹

². The new rules, outlined in the Minister of Finance Regulation (PMK) No. 89 of 2025, aim to improve supervision and services, simplify business processes, and accommodate developments in the industry ¹. According to Nirwala Dwi Heryanto, Director of Communication and Guidance for Customs and Excise Users, the issuance of this policy is a step to strengthen supervision of the circulation of goods subject to excise tax, particularly alcoholic beverages ².

Key Changes and Implications

Key changes include the ability to store untaxed goods in temporary or bonded warehouses ¹

. This is a departure from the previous regulation, which only allowed storage in temporary warehouses. Furthermore, the new regulation requires official tax documents for the transportation of taxed goods ². This move is expected to enhance transparency and compliance in the industry. The regulation also mandates that the exit of goods subject to excise tax from factories or storage places must be reported to the relevant customs authority and must be protected by tax documents ¹.

References