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Pursuant to Minister of Finance Regulation Number 192/PMK.010/2022 on Amendments to Minister of Finance Regulation Number 193/PMK.010/2021 on Excise Tariffs for Tobacco Products in the Form of Electronic Cigarettes and Other Tobacco Processing Products, electronic cigarettes are divided into 3 (three) categories namely: solid e-cigarettes, open system liquid e-cigarettes, and closed system liquid e-cigarettes 5