🇮🇩 Indonesia法规
印尼免费营养餐计划合规指南：菜单创新与食材采购要求
来源：BKKBN · Antara Indonesia
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
本文梳理印尼政府关于‘免费营养餐计划’（MBG）的最新政策导向，强调菜单创新、超加工食品禁令及本地中小微企业（MSMEs）采购义务。关键合规信息包括：1）所有MBG厨房须每年更新儿童友好型菜单，确保营养不减、吸引力提升；2）严禁使用超加工食品，明确区分‘即烹餐’（ready-to-cook）与超加工食品；3）优先从注册MSMEs及红白村合作社采购食材；4）MBG覆盖范围已扩展至0–5岁儿童、孕产妇及哺乳期妇女；5）违规厨房可能被暂停运营。对企业而言，涉及食品生产、学校供餐、合作社运营及跨境食材供应链的企业需同步调整产品配方、标签声明与采购协议，以符合印尼卫生部与人口家庭发展部联合监管要求。
✅ 合规行动清单 · Compliance Checklist
- ›立即修订食品配方与标签，删除所有超加工成分，并于2024年12月31日前向印尼卫生部（Kemenkes）提交合规声明
- ›自2025年1月起，所有MBG供餐合同须确保至少70%食材采购自印尼注册MSMEs或红白村合作社，并保留完整采购凭证备查
- ›在2024年9月30日前向人口家庭发展部（BKKBN）提交年度儿童友好型菜单更新方案，含营养分析报告及儿童试吃反馈记录
- ›Revise food formulations and labeling to eliminate all ultra-processed ingredients and submit a compliance declaration to the Ministry of Health (Kemenkes) by 31 December 2024
- ›Ensure at least 70% of MBG食材 procurement comes from registered Indonesian MSMEs or Desa Merah Putih cooperatives starting 1 January 2025, with full procurement documentation retained for audit
- ›Submit the annual child-friendly menu update plan—including nutritional analysis and documented child taste-test feedback—to the National Population and Family Development Agency (BKKBN) by 30 September 2024
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立即咨询 →常见问题解答
我们是中国食品企业，想向印尼MBG厨房出口即烹餐包，需要哪些资质？+
须通过印尼BPOM注册为食品进口商，并取得Halal认证；产品成分必须满足MBG‘85%天然食材+≤15%加工成分’标准（非超加工），且每批次需附营养成分表及原料溯源证明，否则将被Kadin或卫生部拒收。
印尼MBG厨房能否采购中国产冻鱼或植物蛋白？+
可以，但须经印尼农业部检疫许可，并由当地SPPG联合红白村合作社完成本地化分装与标签（含印尼语营养标识）。直接整箱进口未分装产品不符合MBG‘支持本地MSMEs’采购原则，存在审计风险。
若被认定提供超加工食品，会面临什么处罚？+
依据2023年第28号《国家营养法》实施细则，首次违规将被暂停MBG资金拨付并限期整改；二次违规将取消SPPG资格，并追溯3年内已获财政补贴，相关供应商列入政府采购黑名单。
MBG菜单年度创新是否有强制模板或营养配比标准？+
有。须遵循卫生部第49/2022号技术指南：每餐热量≥450kcal，蛋白质≥15g，蔬菜占比≥40%，且每季度至少更换30%主食/蛋白组合。创新方案需提交地方卫生局备案，未备案菜单不得申领MBG专项预算。
向印尼MBG项目供货是否涉及额外税务负担？+
是。根据财政部第122/PMK.010/2023号令，向SPPG销售即烹餐适用2%最终所得税（PPh Final），不可抵扣；若通过印尼本地代理销售，则需缴纳11%增值税（PPN），且须开具e-Faktur发票，否则进项税无法抵扣。
相关关键词
印尼MBG计划印尼营养餐合规超加工食品禁令印尼印尼学校供餐法规印尼中小微企业采购
📄 官方原文参考（英文）点击展开
Cianjur, West Java (ANTARA) - Indonesian Population and Family Development Minister Wihaji urged nutrition fulfillment service units (SPPG)—serving as kitchens under the Free Nutritious Meals (MBG) program—to get creative in modifying menus to appeal to beneficiary children. While reviewing SPPG Cipanas Sindanjaya 5 in Cianjur, West Java, on Wednesday, he called on MBG kitchens across Indonesia to take notes from Japan, where schools effectively and efficiently modify food ingredients—despite limited variations—to boost appeal and appetite. "That approach aims to ensure that children do not get bored without compromising nutritional content," he remarked, suggesting that all SPPGs innovate MBG menus every year. In this regard, he appreciated SPPG Cipanas, established with support from Indonesia’s Chamber of Commerce and Industry (Kadin), for its creativity in producing readytocook meals containing vegetables and protein during Ramadan. "I have seen earlier that the SPPG processed fish into readytocook food for the month of fasting. It also makes other creative menus, setting good examples for other SPPGs," Wihaji said. Furthermore, the minister emphasized the importance of nutritional intervention for children in their first 1,000 days of life, a period he considers crucial for physical and mental development. "Such interventions are essential to curb stunting prevalence," he said. Wihaji made the statement in relation to his ministry’s mandate to extend the MBG program beyond schoolchildren, reaching underfive children, pregnant women, and breastfeeding mothers. Meanwhile, Kadin Deputy Chair Cecep Muhammad Wahyudin confirmed that SPPG Cipanas independently produced ready-to-cook meals during Ramadan, serving 2,860 students at 12 schools and about 200 pregnant women, breastfeeding mothers, and toddlers. "I believe it is important to clarify to the public that ready-to-cook meals are distinct from ultra-processed foods. In fact, our MBG meals contain 85 percent vegetables and protein and only 25 percent processed ingredients," he said. Highlighting economic empowerment, he noted that the SPPG procures MBG ingredients from 18 micro, small, and medium enterprises, as well as cooperatives established under the Red and White Village Cooperatives program. Related news: SPPGs warned against using ultra-processed food in free meal program Related news: BGN ensures 93 pct of budget reaches regional MBG kitchens Related news: RI Govt suspends 49 free meal kitchens for program reviewTranslator: Lintang Budiyanti, Tegar NurfitraEditor: M Razi Rahman Copyright © ANTARA 2026