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KBLI Navigator/Section G/46335
KBLI 46335★ Gold-Tier Intel

Cigarettes & Tobacco Wholesale

Perdagangan Besar Rokok dan Tembakau

🛒 Section G — Wholesale & Retail Trade

In Bali: a PT PMA cannot register this code

National procedure — does not apply to a PT PMA in Bali

In Bali this activity is reserved for MSMEs; a PT PMA (large enterprise) cannot register it. The national procedure below applies only to non-PMA operators.

✅Open· 100% nat'l · blocked in BaliLow RiskDirect Match🏝️🚫Blocked in Bali (risk-class moratorium)· medium conf.

Wholesale of tobacco and tobacco products — bulk B2B distribution of cigarettes (rokok kretek, rokok putih), cigars, cigarillos, rolling tobacco, shisha/hookah tobacco, e-cigarettes (vape devices and liquid), and other nicotine products to retailers, warungs, minimarkets, hotels, convenience stores, and duty-free outlets. This is one of Indonesia's most heavily regulated wholesale sectors, sitting at the intersection of excise tax law, health regulation, advertising restrictions, and import controls. The mandatory excise tax system (cukai) — with physical tax stamps (pita cukai) on every product — creates significant compliance infrastructure requirements for any wholesale operator.

Licensing & Requirements

What You Need

🏝️National procedure — does not apply to a PT PMA in Bali

The licensing path below is the national procedure, valid for a foreign-owned company outside Bali (e.g. Jakarta). In Bali, this activity is currently blocked for a PT PMA under the 13 May 2026 moratorium — OSS risk at scale Besar is Rendah/Menengah-Rendah on every scope → blocked by Bali moratorium 13 May 2026. See the Bali status badge above before planning a Bali setup.

Risk LevelLow (Rendah)
License TypeNIB
ProcessingInstant
Foreign Ownership100% nat'l · blocked in Bali
AuthorityBKPM / OSS
PP28/2025 Licensing Data4 scales
Business scale:
MikroLow RiskNIB⏱ Otomatis
Post-License Obligations1
Menyampaikan laporan kegiatan usaha kepada Menteri Perdagangan

→ Submit periodic business activity reports to regulator

Step-by-step for a PT PMA tobacco wholesale distributor

1
Company incorporation— PT PMDN / CV / Perorangan (local, WNI) — notary deed, AHU registration
2
NIB via OSS— register on oss.go.id, select 46335, Rendah path; auto-issued (1–3 days)
3
NPPBKC (Nomor Pokok Pengusaha Barang Kena Cukai)— **CRITICAL MANDATORY STEP**: registration as an excisable goods operator with DJBC (Direktorat Jenderal Bea dan Cukai / Customs and Excise). Without NPPBKC, you CANNOT legally handle tobacco products in Indonesia. Application to the nearest Kantor Bea dan Cukai — typically 2–4 weeks
4
Pita cukai (tax stamps)— every cigarette pack, cigar, and tobacco product sold in Indonesia must bear a valid government tax stamp. As a wholesale distributor, you receive products already bearing pita cukai from manufacturers or licensed importers. Verifying and tracking pita cukai on your inventory is a legal obligation
5
BPOM registration for e-cigarettes/vaping liquid— Permenkes 28/2017 requires BPOM registration for vape/e-cigarette liquid (liquid contains nicotine = regulated health product). BPOM registration number must appear on packaging
6
Import permits for cigarettes— imported branded cigarettes (Marlboro, Dunhill, Camel) face strict import licensing; import quota from Kemendag + SNI compliance + cukai payment on import. High tariff barriers protect domestic brands
7
API-U— general import license from Kemendag if importing any tobacco products
8
Advertising compliance— PP 109/2012 and Permenkes 109/2012 impose severe restrictions:
9
STP Distributor/Agen (optional)— Kemendag registration
10
Laporan kegiatan usaha— periodic business activity reports (ongoing)

Typical total timeline

Minimum PT PMA capital

Authority

PMA
2020 → 2025

Direct match from KBLI 2020 (MATCH_LANGSUNG). Major post-2020 developments: (1) E-cigarette and vaping regulation has intensified — Indonesia formalized BPOM registration requirements for vape liquids under Permenkes 28/2017 framework; (2) Tobacco excise rates have increased significantly annually — cukai tembakau is now up to 57% of the retail price (Harga Pokok Penjualan) for certain product categories; (3) Plain packaging discussions have intensified at the Kemenkes level; (4) WHO FCTC pressure has led to tighter advertising enforcement including digital/social media.

Bali Intelligence

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Read Full Guide on Bali Zero↗

KBLI 2025 Retail & E-Commerce: Online Selling, Boutiques & Specialty Shops

kita.balizero.com
Foreign Workers

TKA Eligible Positions

Kepmenaker 228/2019 — Category 7: Perdagangan Besar

198 in category
1324Wholesale Trade ManagerManajer Perdagangan Besar
1324Supply Chain ManagerManajer Rantai Pasokan
1321General ManagerManajer Umum
2421Customs and Excise Compliance SpecialistSpesialis Kepatuhan Bea Cukai
3339Import Licensing and Documentation SpecialistSpesialis Perizinan Impor dan Dokumentasi
2421Regulatory Affairs ManagerManajer Urusan Regulasi
3339Distribution CoordinatorKoordinator Distribusi

Kepmen 228/2019 lists 198 TKA-eligible positions in this category. Selection optimized using ISCO classification methodology.

KEDUA Provision — Directors & Commissioners Exemption
Directors and Commissioners who do NOT manage personalia can work without being listed in the jabatan.
Complementary Codes
Common Questions
Can foreigners operate a cigarettes & tobacco wholesale business in Indonesia?
Nationally yes — but NOT in Bali. KBLI 46335 (Perdagangan Besar Rokok dan Tembakau) is TERBUKA (100% foreign ownership) at the national level, but a PT PMA currently cannot register it in Bali (reserved for UMKM / 2026 moratorium). OSS risk at scale Besar is Rendah/Menengah-Rendah on every scope → blocked by Bali moratorium 13 May 2026 Outside Bali it is open to a PT PMA with no local partner required.
What license is required for KBLI 46335?
KBLI 46335 has a Rendah risk classification. Required license: NIB. Processing time: Otomatis.
What is KBLI 46335?
KBLI 46335 is the Indonesian business classification code for "Perdagangan Besar Rokok dan Tembakau" (Cigarettes & Tobacco Wholesale). It falls under Section G of KBLI 2025, the Indonesian Standard Industrial Classification updated by BPS (Regulation 7/2025). The June 2026 KBLI 2025 transition window has closed; operators should verify the code's current OSS/NIB treatment before relying on it for licensing, reporting, or amendments.
How did KBLI 46335 change from KBLI 2020 to 2025?
KBLI 46335 was mapped from previous code 46335 (KBLI 2020). This is a direct match — the code number and scope remained the same. The June 2026 KBLI 2025 transition window has closed. If an NIB still relies on legacy KBLI 2020 mappings, treat the migration as overdue and verify/remediate the OSS record before new license applications, amendments, LKPM, import approvals, or investor/worker sponsorship.

Related Codes

46339Section G★

Other Food & Beverage Wholesale

Perdagangan Besar Makanan dan Minuman Lainnya

→
🏝️🚫Blocked in Bali (risk-class moratorium)✅Open· 100% nat'l · blocked in BaliLow Risk
46334Section G★

Non-Alcoholic Beverage Wholesale

Perdagangan Besar Minuman Nonalkohol Bukan Susu

→
🏝️🚫Blocked in Bali (risk-class moratorium)✅Open· 100% nat'l · blocked in BaliLow Risk
46333Section G★

Alcoholic Beverage Wholesale

Perdagangan Besar Minuman Beralkohol

→
🏝️✅Registrable in Bali✅Open· 100% ForeignHigh Risk
46332Section G★

Bakery Products Wholesale

Perdagangan Besar Produk Bakeri

→
🏝️🚫Blocked in Bali (risk-class moratorium)✅Open· 100% nat'l · blocked in BaliLow Risk
46331Section G★

Sugar, Chocolate & Confectionery Wholesale

Perdagangan Besar Gula, Cokelat, dan Kembang Gula

→
🏝️🚫Blocked in Bali (risk-class moratorium)✅Open· 100% nat'l · blocked in BaliLow Risk
46329Section G★

Wholesale Other Livestock & Fishery Foods

Perdagangan Besar Bahan Makanan dan Minuman Hasil Peternakan dan Perikanan Lainnya

→
🏝️🚫Blocked in Bali (risk-class moratorium)✅Open· 100% nat'l · blocked in BaliLow Risk
🏢

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Context46335
Wholesale tobacco in Indonesia? 46335 is the code — NIB auto-issued, but NPPBKC from Bea Cukai is the mandatory gate that unlocks legal operation. Cukai tembakau runs up to 57% of retail price. The PMA opportunity: premium cigar import for Bali's luxury hotel cigar lounges, where existing supply is thin and margins are real.