As promised in the last forum stoush concerning bribes paid to customs officials for excess alcohol, further research yielded the following excerpt from Trip Advisor Bali forum #41472092 posted 10/6/2012 by i.hurcules.
The correct calculation for a 750ml bottle of wine (imported in excess of the 1 litre duty free allowance) would be similar to this:
A=Import duty; number of litres x applicable rate (1lt=Rp55,000)
B=Excise Tax=Excise tariff x Volume (1lt=Rp40,000)
C=VAT= 10% x (CIF + Import Duty + Excise Tax)
Total tax and import duty expenses is A+B+C
So if the 750 ml bottle of wine cost Rp 250,000 (or foreign currency equivalent)
A= Rp 41,250
B= Rp 30,000
C= 10% of (Rp 250,000+41,250+30,000) Rp 34625
A+B+C = Rp 105,875 per 750 ml bottle (assuming an approx $26.00 original purchase cost)
Spirits are more expensive in both duty and excise, so I am approximating a purchase for Rp 300,000 (or foreign currency equivalent) for a 1 lt bottle
A= Rp 125,000
B= Rp 130,000 (overseas product >20% alc per volume)
C= 10% of (Rp 300,000+125,000+130,000) Rp 55,500
A+B+C = Rp 310,500 per 1,000 ml bottle (assuming an approx $30.00 original purchase cost)
Importation duty rates are per 82/PMK.011/2010 and listed here... ...bcperak.net/sites/...82pmk0112010.pdf
Excise rates are per 62PMK.011_2010 and are listed here... ...bcperak.net/sites/...62pmk0112010.pdf
So allow around US$11.00 for a $26.00 (750ml) bottle of wine and around US$33.00 for a $30.00 (1 litre) bottle of >20% alc spirits.
I have downloaded the relevant documents and will decide whether to take wine after checking out the prices at the DF. However, I do NOT intend to argue with a customs guy about the payment he requests, or I end up offering. Some of the comments generated by this issue were OTT if you ask me but I still don't think that the "system" of accepting payments or even the norm, concerning bribes,(as that is what many regard them), is my fault. As stated before, I am perfectly willing to accept the payment indicated above though it would seem most tourists pay more than that for excess wine. At any rate, I hope to put my first experience with this forum behind me and continue to enjoy other JBRs and questions. Cheers!