DECREE OF THE MINISTER OF FINANCE NO. 570/KMK.04/2000 DATED DECEMBER 26, 2000
TYPES OF TAXABLE GOODS CATEGORIZED AS LUXURY OTHER THAN MOTORIZED VEHICLES SUBJECTED TO THE
SALES TAX ON LUXURY GOODS
THE MINISTER OF FINANCE,
Considering :
That in the framework of implementing the provision of Article 1 of Government Regulation No. 145/2000 on the group of taxable goods categorized as luxury and subjected to the sales tax on luxury goods, it is necessary to stipulate a decree of the Minister of Finance on the types of taxable goods categorized as luxury other than motorized vehicles subjected to the sales tax on luxury goods,
In view of :
1. Law No. 8/1983 on the value added tax on goods and services and the sales tax on luxury goods (Statute Book No. 51/1983, Supplement to Statute Book No. 3264) as already amended the latest by Law No. 18/2000 (Statute Book No. 126/2000, Supplement to Statute Book No. 3986);
2. Government Regulation No. 145/2000 on the group of taxable goods categorized as luxury and subjected to the sales tax on luxury goods (Statute Book No. 261/2000, Supplement to Statute Book No. 4063);
3. Presidential Decree No. 234/M/2000.
D E C I D E S : To stipulate :
THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE TYPES OF TAXABLE GOODS CATEGORIZED AS LUXURY OTHER THAN MOTORIZED VEHICLES SUBJECTED TO THE SALES TAX ON LUXURY GOODS.
Article 1
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in Attachment I to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury goods at a tariff of 10% (ten percent).
Article 2
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in Attachment II to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury goods at a tariff of 20% (twenty percent).
Article 3
Attachment III to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury goods at a tariff of 30% (thirty percent).
Article 4
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in Attachment IV to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury goods at a tariff of 40% (forty percent).
Article 5
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in Attachment V to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury goods at a tariff of 50% (fifty percent).
Article 6
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in Attachment VI to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury goods at a tariff of 75% (seventy-five percent).
Article 7
At the time when this decree of the Finance Minister comes into effect, Decree of the Finance Minister No. 644/KMK.04/1994 on the types and kinds of taxable goods categorized as luxury other than motorized vehicles subjected to the sales tax on luxury goods as already amended by Decree of Finance Minister No. 274/KMK.04/1995 shall be declared null and void.
Article 8
The provisions needed in the framework of implementing this decree of the finance minister shall be stipulated in a decision of the director general of taxation.
Article 9
This decree of the Finance Minister shall take effect as from January 1, 2001.
For public cognizance, this decree of the Finance Minister shall be announced by publishing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta On December 26, 2000 FINANCE MINISTER sgd.
ATTACHMENT I
LIST OF TAXABLE GOODS CATEGORIZED AS LUXURY OTHER THAN MOTORIZED VEHICLES THE DELIVERY AND IMPORT OF WHICH SHALL BE SUBJECT TO THE SALES TAX
ON LUXURY GOODS AT A TARIFF OF 10% (TEN PERCENT)
NO. DESCRIPTION OF GOODS HS NO.
a. Group of milk cream or milk which is soured/fermented, containing sugar addition or other sweetening stuff or not, provided with aroma or not, flavored or not, containing fruit, cereals, cocoa or not, yogurt, kephir, whey, cheese, butter or fat or oil obtained from milk, bottled/packaged, shall be :
a.1. Milk cream or soured/fermented milk :
Yogurt, kephir and other soured/fermented milk or milk cream, containing sugar addition or other sweetening stuff or not, given aroma or not, flavored or not, containing additional fruit, cereals or cocoa, bottled/packaged.
0403.10.000 0403.90 0403.90.900 a.2. Grated cheese and cheese powder of all types, blue veined cheese and other cheese
bottled/packaged.
0406.20.000 0406.40.000 0406.90.000 b. Group of fruit juice and vegetable juice not yet fermenting and not containing alcohol,
containing addition of sugar or other sweetening stuff or not, containing aroma or not, bottled/packaged, shall be :
b.1. Orange juice, grapefruit juice, other orange juice, pineapple juice, tomato juice, grape juice, apple juice, other fruit juice, vegetable juice, mixture of fruit juice or mixture of vegetable juice
c. Group of beverages not containing alcohol, containing addition of sugar or other sweetening stuff or not, containing aroma or not, bottled/packaged, and bottled/packaged soda water, shall be :
c.1. Soda water containing addition of sugar or other sweetening stuff or aroma 22.02 2202.10.000 c.2. Other beverages not containing alcohol, excluding drinking water either containing
mineral or not.
2202.90.000
d. Group of beauty products for the care of skin, hands, feet and hair, and other make-up preparations, packaged/bottled, shall be
d.1. Processed stuff for beauty care or make-up and processed stuff for skin protection (other than medicines), including processed stuff for skin cover or coloring as protection against sunshine : processed stuff for treatment or hand and foot care.
Preparations for beauty care and make-up and processed stuff for skin protection (other than medicines), including processed stuff for skin cover or coloring and protection against sunshine : processed stuff for treatment or hand and foot care. -Preparations for lip make-up
-Preparations for eye make-up -Preparations for hand and foot care -Miscellany :
--Powder, compacted or not : --Face powder
--Miscellany
33.04
3304.10.000 3304.20.000 3304.30.000 3304.91 3304.91.200 3304.99.000 d.2. Processed stuff for hair use
Preparations for use on the hair -Shampoo
-Preparations for hair perming or hair straightening -Hair lacquers
Miscellany
33.05 3305.10.000 3305.20.000 3305.30.000 3305.90.000 d.3. Preparations/processed stuffs used prior to shaving, while shaving or after shaving, for
removal of body odor, preparations for bathing purposes, medicine to remove hair and so forth, cosmetics or perfume preparations, preparations/processed stuffs to remove odor in a room, perfumed or not or whether containing disinfectants
-Preparations used for shaving, while shaving or after shaving -Removal of body odor and sweat
-Fragrant salt and other processed stuffs for bathing purposes
-Perfumery preparations for the room, including those to remove odor used in religious rites :
--"Argabatti" preparations and other stuffs to remove odor, burned when used --Others
-Others
33.07
3307.10.000 3307.20.000 3307.30.000
3307.41.000 3307.49.000 3307.90.000 e. Group of household utensils, cooling machines, heaters, automatic vending machines,
including money exchange machines and television broadcast receivers shall be : e.1. Hearths, stoves, open hearths, cooking devices (including hearths with additional
kettle for central heating), large roasting devices, braziers, gas bands, heating plates and similar household utensils operated with gas, and made of iron or steel, of the portable type.
-Cooking equipment and heating plates :
--Operated with gas fuel or a combination of gas and other fuels -Other equipment :
--Gas fuels or combination of gas and other fuels
7321.11.000 7321.81.000 e.2. Refrigerators with a capacity of not more than 230 l, freezers, other cooling and
freezing machines with heat exhaust pumps, and bulk milk cooling tank along with the spare parts.
-Refrigerators with a capacity of not more than 230 l, of the household type : -Freezers of a box type with a capacity of not more than 800 l
-Freezers of the perpendicular type, with a capacity of not more than 900 l
8418…..
e.3. Heating devices which directly channels water heated with gas or others, used for household purposes
-A heater which directly channels heated water or a water heater in a supply tank, using gas or non-gas
8419.11.100 8419.19.100 e.4. Automatic vending machines, including money changing machines and automatic
vending machines for songs
84.76 8476.21.000 8476.29.000 8476.81.000 8476.89.000 84.79 8479.89.200 e.5. Electric devices directly channeling heated water or electric devices, water heaters in
supply tanks, electric dyers, thermal electric hair-styling devices (for example hair dryers, hair curlers, clipping heaters for hair perming) and hand dryer : other electro-thermic devices of the types used for household purposes : other electric heat absorbers.
-Devices directly channeling heated water or electric water heaters in supply tanks and immersion heaters
-Hair dryers or hand dryers using electrical heat : --Hair dryers
--Other hair drying apparatuses --Hand drying apparatuses
-Other hearths; cooking devices, cooking plates, boiling rings, meat grillers and toasters
-Other electric heaters : --Tea or coffee makers --Toasters
--Others
85.16
8516.10.000 8516.21.000 8516.29.000 8516.31.000 8516.32.000 8516.33.000 8516.40.000 8516.60.000 8516.71.000 8516.72.000 8516.79.000 e.6. Television receiver, combined or not with a radio receiver or a recorder or a voice
reproduction device, or a video, a video monitor : -A color TV sized 17 inches up to 21 inches
-Black and white video monitor or other monochrome picture 8528.12…. 8528.22.000 f. Group of carpets and textile for floor covering made of coconut fibers 5702.20.000 g. Group of instruments and equipment :
Fishing rods and fishing line -Fishing rods
-A device for rolling up fishing line
9507.10.000 9507.30.000 h. Group of children's toys, shall be :
-Other toys : scale models and recreation models like this, working or not; all puzzle games
--Electric trains, including the rails, signs and other equipment --Components of assembled scale model, working or not --Other construction sets and construction games
--Toys in the form of animals or non-human creatures : ---Stuffed
---Others
--Musical instrument toys and their apparatuses --Puzzle games
--Other toys, inserted in the sets or equipment --Toys and other models, along with the motors -Others
ATTACHMENT II LIST OF TAXABLE GOODS CATEGORIZED AS LUXURY
OTHER THAN MOTORIZED VEHICLES THE DELIVERY AND IMPORT OF WHICH SHALL BE SUBJECT TO THE SALES TAX ON LUXURY GOODS AT A TARIFF OF 20% (TWENTY PERCENT)
NO. DESCRIPTION OF GOODS HS NO.
a. Group of household utensils, cooling machines and heaters other than those referred to in sub-article (1) shall be :
a.1. Hearths, stoves, open hearths, cooking devices (including hearths with additional kettles for central heating, large grills, braziers, gas rings, heating plates and similar non-electric household utensils and iron or steel, of the non portable types
-Cooking equipment and heating plates :
--With gas fuel or a mixture of gas and other fuels -Other equipment :
--With fuel gas or a mixture of gas and other fuels
73.21
7321.11.000 7321.81.000 a.2. Refrigerators with a capacity of over 230 liters, freezers, cooling machines & other
freezers, heat exhaust pumps and bulk milk cooling tanks along with the spare parts, and a combination of freezers completed with a separate outer door refrigerators, freezers and other cooling and freezing machines, electric or others; heat exhaust pumps.
-Combination of freezers, completed with separate outer doors
-Refrigerators with a capacity of over 230 liters, of the household type : --A compression type
--En electric absorption type --Others
-Other refrigerators or freezers; heat exhaust pumps : --Others
-Freezers of a case type with a capacity of over 800 liters
-Freezers of a perpendicular type, with a capacity of over 900 liters
8418.10.000 8418.21.000 8418.22.000 8418.29.000 8418.69.000
a.3. Electric devices which directly channels heated water or electric water heaters in supply tanks; electric dyers; electric room heaters and electric ground heaters; electric-thermal styling machines (for example, hair dryers, hair curlers, electric hair-pinners for hair perming devices) and hand dryers; electric irons; other thermal electric devices of the types used for household purposes; other electric heat resistant devices
-Electric heaters for rooms and electric ground heaters : --Room heating radiators
--Others
85.16
8516.21.000 8516.29.000 b. Group of luxury residences like luxury houses, apartments, condominiums, town
houses and the like shall be :
b.1. Houses with a total area of 400 m2 or more, or houses using electricity with a power of over 6,000 watts
c. Group of sanitary goods and their equipment, except those made of plastic, iron sheeting or cement shall be :
Sanitary goods and parts thereof, made of iron or steel Sanitary goods and parts thereof, made of iron or steel -Washing containers of a sink made of anti-corrosion steel -Bath tub :
--Of cast iron, with enamel covering or not --Others
-Others, including parts : --To flush closet water, urine --Others
---To flush closet water, urine and disposal water
73.24 73.24 7324.10.000 7324.21.000 7324.29.000 7324.90 7324.90.100 7324.90.900 8479.89.600 d. Group of photography instruments, cinematography instruments, optical instruments,
voice or picture recording devices, recording medium, voice receiver and transmitter, television broadcast receiver, other than those referred to sub-article (1) and their parts shall be :
d.1. Photographic films in rolls, light sensitive, not exposed to light, other than for X-ray, from any materials except paper, cardboard or textile, instant print films in rolls, light sensitive, unexposed to light, except film in rolls of more than 14 m.
Photographic film in rolls, light sensitive, unexposed to light, from any materials other than paper, cardboard or textile, instant print film in rolls, light sensitive, unexposed to light :
-Instant print film : --Others
-Other film, without perforation, of not more than 105 mm in width --For polychrome photography :
---Others
--Others with silver emulsion of halida : ---Others
-- Others --- Others
-Other film without perforation with a width of more than 105 mm -In width not exceeding 610 mm and a length of not exceeding 200 m : ---Others :
----Others
-With a width exceeding 105 mm but not exceeding 610 mm : ---Others :
----Others
-Other film, for polychrome film :
--In a width not exceeding 16 mm and of a length not exceeding 14 m --In a width not exceeding 16 mm and in a length exceeding 14 m
--In a width exceeding 16 mm but not exceeding 35 mm, and of a length of not exceeding 30 m, other than for a slide
-- In a width exceeding 16 mm but not exceeding 35 mm, and in a length not exceeding 30 m, other than for a slide
--In a width of exceeding 35 mm : ---Others
37.02
3702.20 3702.20.900 3702.31 3702.31.900 3702.32 3702.32.900 3702.39 3702.39.900 3702.43 3702.43.990 3702.44 3702.44.990
-Others :
--In a width not exceeding 16 mm and a length of not more than 14 m ---Others
--With a width exceeding 16 mm but not exceeding 35 mm and the length not exceeding 30 m :
---Others
--With a width exceeding 35 mm : ---Others
3702.91 3702.91.900 3702.93 3702.93.900 3702.95 3702.95.900 d.2. Objective lenses, filters and parts or equipment of cameras, projectors or machines of
photography for enlargement or size reduction.
Lenses, prisms, mirrors and other optical elements, of any materials, fixed, or forming part of or equipment of an instrument or apparatus, except when the elements are made of glass and are not optical worked on
-Objective lenses :
--For cameras, projectors or machines of photography for enlargement or size reduction
-Filters :
--For use in cameras or as equipment of cameras --Others
-Others :
--For use in cameras or as equipment of cameras --Others
90.02
9002.11.000 9002.20 9002.20.100 9002.20.900 9002.90 9002.90.100 9002.90.900 d.3. Double and single telescopes except for state's purposes
Double telescopes, single telescopes, other optic telescopes and their mounting parts; other astronomical instruments and their mounting parts, but not including instruments for radio astronomy
-Double telescopes -Other instruments :
--Astronomical instruments (for example, reflection telescopes, instruments for angle measurement and equatorial telescopes), and their mounting parts, but not including instruments for radio astronomy
--Others
90.05
9005.10.000 9005.80 9005.80.100
9005.80.900 d.4. Cameras for photography (other than cameras for cinematography); blitz apparatuses
for photography and blitz lights -Cameras for instant printing -Other cameras
--With viewfinders through (SIR) reflex single-lens lenses for film rolls the width of which do not exceed 35 mm :
---For ordinary purposes
--Others, for film rolls the width of which is less than 35 mm : ---For ordinary purposes
--Others, for film rolls of 35 mm wide:
-Cameras with viewfinders separate from the lenses with the film rolls of 35 mm wide -Blitz and blitz light apparatuses for photography :
--Electricity disposal blitz apparatuses
--Blitz apparatuses, cubicle blitz lights and the like --Others
with cordless handphone and telecommunications apparatuses using an electric wave carrier system or using a digital system; videophone
-Telephone receivers; videophone :
--Telephone receivers with a cordless hand device --Others
-Telex machines
8517.11.000 8517.19.000 8517.21.000 8517.22.000 d.6. Microphones and their stands, loudspeakers fixed on their covers or not, earphones,
combined apparatuses of microphones and loudspeakers, electric boosters for sound frequency; sound boosting electric devices, except those with the power of 25 watts and below
Microphones and their stands, loudspeakers fixed on their covers or not, headphones, earphones and combined apparatuses of microphones with loudspeakers; sound frequency electric boosters; electric loudspeakers
--Single loudspeakers, fixed on the cover with an output > 100 w rms --Dual loudspeakers, fixed on the same box with an output of > 100 w rms -Earphones and combined apparatuses of microphones and loudspeakers -Sound frequency electric boosters with an output of > 100 rms
-Sound boosting electric devices with an output of > 100 rms
85.18
8518.21.000 8518.22.000 8518.30.000 8518.40.000 8518.50.000 d.7. Phonograph record players and apparatuses, cassette players, compact disc (CD)
players, video compact disc players, laser disc players, other players of recording media and other voice reproduction apparatuses, either combined with radio receivers or not, either combined with voice recording devices or not
-Players and playing apparatuses for recording media
-Transcribing machines (in Latin) -Other voice reproduction apparatuses
85.19
8519.10.000 8519.21.000 8519.29.000 8519.31.000 8519.39.000 8519.40.000 8519.92.000 8519.93.000 8519.99.100 8519.99.200 8519.99.900 d.8. Magnetic tape recording machines and other voice recording devices, combined or not
with voice reproduction devices
-Dictaphone running only from external source of power -Telephone answering machines
-Other magnetic tape recorders combined with voice reproduction devices : --Digital audio types
--Others, types of cassettes --Others
-Others :
--Sound recorders and voice reproduction devices combined or not for films of less than 16 mm, including cameras for dual 8 mm film
--Sound recorders and voice reproduction devices combined or not for films of less than 16 mm, including cameras for dual 8 mm film
--Others
85.20 8520.10.000 8520.20.000 8520.32.000 8520.33.000 8520.39.000
d.9. Recording devices or picture reproduction devices, combined with a video tuner or not -Magnetic tape types
-Others
85.21 8521.10.000 8521.90.000 d.10. Blank media prepared for voice recording or picture recording or similar recording of
other phenomena, other than photographic or cinematographic goods -Magnetic tape :
--Of not more than 4 mm wide
--Of more than 4 mm wide not more than 6.5 mm wide --Of more than 6.5 mm wide
-Magnetic discs :
--Data processing magnetic discs --Others
-Card completed with magnetic paths -Others :
--Others
85.23
8523.11.000 8523.12.000 8523.13.000 8523.20.100 8523.20.900 8523.30.000 8523.90.900 d.11. Phonograph records, other recording tapes and media for voice or pictures and similar
recording phenomena, not including master and master recording in the making of phonograph recording, but not including photographic or cinematographic goods -Phonograph records for gramophones
-Discs for laser reading system :
--For reproduction of phenomena other than voice or pictures : ---Data processing system discs
---Others
--Only for voice reproduction --Others
-Magnetic tapes for reproduction of phenomena other than voice or pictures : --Magnetic tapes for data processing system
--Others
-Other magnetic tapes :
--Of not more than 4 mm wide
--Of more than 4 mm but not more than 6.5 mm --Of more than 6.5 mm wide
-Cards completed with magnetic paths -Others :
--For reproduction of phenomena other than voice or pictures : ---Magnetic discs for data processing system
---Others --Others
85.24
8524.10.000
8524.31.100 8524.31.900 8524.32.000 8524.39.000 8524.40.100 8524.40.900 8524.51.000 8524.52.000 8524.53.000 8524.60.000
8524.91.100 8524.91.900 8524.99.900 d.12. Transmission apparatus for radio telephony, radio-telegraphy, radio-broadcasting or
television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, still image video cameras and other video cameras recorders
-Transmission apparatus incorporating reception apparatus : --Cellular telephones
--Wireless modem --Other
-Digital still image video cameras
telephony or radio-telegraphy -Calling radio
d.14. Reception apparatus for television, whether combined or not with reception apparatus for radio-broadcast or sound or video recording apparatus or reproducing apparatus, video monitors and video projectors
-Reception apparatus for color television with the size more than 21 inch up to 29 inch -Color video monitors
-Video projectors
8528.12…. 8528.21.000 8528.30.000 d.15. Computer
-Of desktop type -Of laptop type -Other
d.16. Aerials and reflectors aerials of all kinds, parts suitable for use therewith: -Low noise amplifier (LNA) and low noise block (LNB)
-Synthesizer for communication radio, feed horns for aerials -Wave guide
-Other :
--Parts mounted on PCB and/or cabinets/cabinet parts --Other
8529.10 8529.10.100 8529.10.200 8529.10.300 8529.10.910 8529.10.990 e. Group of air conditioning machines, ironing machines, washing machines,
electromagnetic appliances, shavers and hair clippers and musical instruments is : e.1. Air conditioning machines, comprising a motor driven fan and elements for changing
the temperature or humidity, including those machines in which the humidity cannot be separately regulated.
-Window or wall types, self-contained, up to 2 HP (9000 BTU) -Of a kind used for persons, in motor vehicles
-Other :
-Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle up to 1 HP (9000 BTU)
--Other, incorporating a refrigerating unit --Not incorporating a refrigerating unit
84.15
8415.10.000 8415.20.000 8415.81.000 8415.82.000 8415.83.000 e.2. Household or laundry-type washing machines, including machines which both wash
and dry cloth, fabrics and the like
8450……. e.3. Dish washing machines of the household type 8422.11.000 e.4. Dry-cleaning machines of the house-hold type, including machines which both wash
and dry cloth, fabrics and the like
8451.21.210 e.5. Electro-mechanical domestic appliances with self-contained electric motor
-Vacuum cleaners -Floor polishers
-Kitchen waste disposers
-Food grinders and mixers; fruit or vegetable juice extractors -Other appliances
85.09 8509.10.000 8509.20.000 8509.30.000 8509.40.000 8509.80.000 e.6. Shavers, hair clippers and hair-removing appliances with self-contained electric motor
-Shavers
-Hair-removing appliances 8510.20.000 8510.30.000
e.7. Microwave oven 8516.50.000
e.8. Pianos, including automatic pianos, harpsichords and other keyboard stringed instruments, in the whole condition
9201.10.000 9201.20.000 9201.90.000 e.9. Musical instruments with sound produced by or which must be strengthened by
electric (for example : organs, guitars and accordions)
9207
f. Group of perfumes is :
Perfumes and toilet waters 3303.00.000
g. Group of certain carpets other than those made of coconut fibre (coir), silk, wool or other fine animal hair is :
g.1. Carpets and other textile floor coverings, knotted, made up 5701.90…. g.2. Carpets and other textile floor coverings, woven, not tufted or flocked, including
"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made-up, whether made-up or not, of pile construction or not
ATTACHMENT III LIST OF TAXABLE GOODS CATEGORIZED AS LUXURY
OTHER THAN MOTORIZED VEHICLES THE DELIVERY AND IMPORT OF WHICH SHALL BE SUBJECT TO THE SALES TAX ON LUXURY GOODS AT A TARIFF OF 30% (THIRTY PERCENT)
NO. DESCRIPTION OF GOODS HS NO.
a. Group of ships or other vessels, rowing boats and canoes, except for the state need or public transport is :
For sport or pleasure, except yacht
-Sail boats, with or without auxiliary motor -Other
8903.91.000 8903.99.000
b. Group of articles or equipment for sport other than those mentioned in paragraph (1) is:
b.1. Golf balls and other equipment 9506.32.000 9506.39.000 b.2. Articles and equipment for diving sport
-Diving suit
-Protecting eyeglass for diving
4015.90.100 9004.90.200 b.3. Water-skis, surf-boards, sailboards and other water-sport equipment 9506….. c. Group of reception apparatus for television other than those mentioned in paragraphs
(1) and (2) :
Reception apparatus for color television whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus with the size being more than 29 inch up to 34 inch.
ATTACHMENT IV LIST OF TAXABLE GOODS CATEGORIZED AS LUXURY
OTHER THAN MOTORIZED VEHICLES THE DELIVERY AND IMPORT OF WHICH SHALL BE SUBJECT TO THE SALES TAX ON LUXURY GOODS AT A TARIFF OF 40% (FORTY PERCENT)
NO. DESCRIPTION OF GOODS HS NO.
a. Group of certain alcoholic drinks is :
a.1. Beer made from malt 2203.00.000
a.2. Wine of fresh grapes, including fortified grape must : -Sparkling wine
-Other wine, grape must with fermentation prevented or arrested by the addition of alcohol
-Other grape must
22.04 2204.10.000 2204.21.100 2204.21.200 2204.21.900 2204.29.100 2204.29.200 2204.29.900 2204.30.000 a.3. Vermouth and other wine of fresh grapes flavored with plants or aromatic substances 2205.10.000 2205.90.000 a.4. Other fermented beverages (for example cider, perry, mead); mixtures of fermented
beverages and non-alcoholic beverages : -Cider and perry
-Sake (rice wine) -Mead
-Toddy
-Wine obtained by fermentation of juices and of vegetable juices (except fresh grapes) -Other
2206.00.100 2206.00.200 2206.00.300 2206.00400 2206.00.500 2206.00.900 a.5. Compound alcoholic preparation of a kind used for the manufacture of beverages 2106.90.510 2106.90.590 a.6. Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a
basis of one or more of three substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages
-Compound alcoholic preparations used in food and beverage industry 3302.10.000 b. Group of articles partly or wholly made from leather or artificial leather:
b.1. Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloth, saddle bags, dog coats and the like)
4201.00.000 b.2. Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels,
spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, traveling-bags, toilet bags, rucksacks, hand-bags, shopping-bags, wallets, purses, map-cases, cigarette cases, tobacco pouches, tool bags, sport bags, bottle cases, jewelry boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, sheeting of plastics, of textile materials, of vulcanized fibre or of paper board, or wholly or mainly covered with
such materials or with paper, with the import value or selling price of Rp. 500,000 (five hundred thousand rupiahs) or more per unit.
4202.31.000 4202.32.000 4202.39.000 4202.91.000 4202.92.000 4202.99.000
b.3. Articles of apparel and clothing accessories made from leather, artificial leather and other leather with the price of Rp. 300,000 (three hundred thousand rupiahs) or more per unit.
4303.10.000 4303.90.900 4304.00.900 c. Group of certain carpets made of silk 5701.90…. c.1. Carpets and textile floor coverings, including "Kelem", "Schumacks", "Karamanie"
and similar hand-woven rugs of silk, woven, tufted, whether knotted or not, made up or not, of pile construction or not
5702.10…. 5702.32…. 5702.39…. 5702.42…. 5702.49…. 5702.52…. 5702.59…. 5702.92…. 5702.99…. 5703.90…. 57.04 5705.00.300 d. Group of glass ware of lead crystal of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes is : -Other drinking glasses of glass ceramic : --Of lead crystal
-Glasswares of a kind for used in table (other than drinking glasses) or for the need of kitchen, of glass ceramic :
--Of lead crystal -Other glasswares : --Of lead crystal
7013.21.000
7013.31.000 7013.91.000 e. Group of articles partly or wholly made of precious metal or metal laminated by
precious metal or mixtures of thereof is :
e.1. Wrist-watches, pocket-watches or other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
9101.11…. 9101.11…. 9101.19…. 9101.21…. 9101.29…. 9101.91…. 9101.99….
e.2. Clocks, including 9103.10….
9105.21…. 9105.29…. 9105.91…. 9105.99…. e.3. Watch cases, clock cases, watch straps, watch bands and watch bracelets or parts
thereof, of precious metal or metal clad with precious metal
9111.10…. 9111.20…. 9111.80…. 9111.90…. 9113.10…. 9113.20…. 9113.90…. 9113.00…. 9113.90…. e.4. Articles, accessories and parts thereof 7102….
7103…. 7113…. 7114…. 7115.10.900 7115.90.900 7117…. e.5. Group of other articles partly or wholly made of precious stones and/or pearls or
mixture of thereof HS number is dependent on kinds of articles
f. Group of ships or other vessels other than those mentioned in paragraph (3), except for the state need or public transport purpose is :
-Motor boats, including those for the need of power boating sports, outboard motor boats
8903.92.000
g. Group of balloons and dirigibles, other non-powered aircraft is : -Gliders and hang gliders
-Other 8801.10.000
8801.90.000 h. Group of arm or other arm cartridges, except the state need is :
Arms cartridges
9306.10.900 9306.21.900 9306.29.900 9306.30.910 9306.30.990 9306.90.900 i. Group of accessories for parlour games, on table and funfair for adult and children is :
i.1. Video games of a kind used with a television receiver and other games, coin or disc-operated, other than bowling alley equipment
-Video games of a kind used with a television receiver
-Other games, coin or disc-operated, other than bowling alley equipment 9504.10.000 9504.30.000 i.2. Accessories for parlour games, on table or funfair, including pintables, billiards,
special tables for casino games and automatic bowling alley equipment -Billiard table, stick and balls
--One set mah-yong
--Other 9504.90.100
9504.90.900 j. Group of reception apparatus for television other than those mentioned in paragraphs
(1), (2) and (3) is :
Reception apparatus for color television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus with the size being more than 34 inch up to 43 inch
8528.12….
k. Group of footwear is :
k.1. Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes with the price of Rp. 500,000 (five hundred thousand rupiahs) or more a pair
6401.10.000 6401.91.000 6401.92.000 6401.99.200 6401.99.900 k.2. Footwear with outer soles and uppers of rubber or of plastics with the price of Rp.
500,000,- (five hundred thousand rupiahs) or more a pair
6402.12.000 6402.19.000 6402.20.000 6402.30.000 6402.91.000 6402.99.100 6402.99.200 6402.99.900 k.3. Footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of leather with the price of Rp. 500,000 (five hundred thousand rupiahs) or more a pair
6403.12.000 6403.19.100 6403.19.200 6403.19.900 6403.20.000 6403.30.000 6403.40.000 6403.51.000 6403.59.100 6403.59.200 6403.59.300 6403.59.900 6403.91.100 6403.91.900 6403.99.100 6403.99.200 6403.99.900 k.4. Footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of textiles materials with the price of Rp. 500,000 (five hundred Thousand rupiahs) or more a pair
6404.11.100 6404.11.200 6404.19.110 6404.19.120 6404.19.190 6404.20.100 k.5. Other footwear with the price of Rp. 500,000,- (five hundred Thousand rupiahs) or
more a pair
l. Group of tableware, kitchenware, other household articles and toilet articles is : -Of porcelain or Chine
-Of ceramic 6911.10.000
6911.90.000 6912.00.000 m. Group of household of office appliances is :
m.1. Seats whether or not convertible into beds, and parts thereof, of wood, rattan, osiers, bamboo, metal or other materials with the price of Rp. 15,000,000,- (fifteen million rupiahs) or more per set or with the price of Rp. 2,000,000,- (two million rupiahs) or more per unit per piece
9401.10.000 9401.20.000 9401.30.000 9401.40.000 9401.50.100 9401.50.900 9401.61.000 9401.69.000 9401.71.000 9401.79.000 9401.80.100 9401.80.900 9401.90.100 9401.90.200 9401.90.300 9401.90.900 m.2. Other furniture and parts thereof, with the price of Rp. 15,000,000,- (fifteen million
rupiahs) or more per set or with the price of Rp. 2,000,000,- (two million rupiahs) or more per unit per piece:
-Metal furniture of a kind used in offices -Other metal furniture
-Wooden furniture of a kind used in offices -Wooden furniture of a kind used in the kitchen -Wooden furniture of a kind used in the bedroom -Other wooden furniture
-Plastic furniture
-Furniture of other materials, including cane, osiers, bamboo or similar
9403.10.000 9403.20.000 9403.30…. 9403.40.000 9403.50.000 9403.60.000 9403.70.000 9403.80.100 9403.80.900 m.3. Mattress supports; articles of bedding and similar furnishing (for example, mattresses,
quilts, eider-down, cushions, pouffes and pillows), fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered, except those made of kapok :
-Mattress supports -Mattress :
--Of cellular rubber or plastics, whether or not covered --Of other materials
-Sleeping bags -Other
9404.10.000 9404.21.000 9404.29.000 9404.30.000 9404.90.000 m.4. Lamps and lighting fittings including searchlights and spotlights and parts thereof, not
elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source and parts thereof:
-Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or through-fares
-Electric table, desk, bedside or floor standing lamps --Of wood
--Other
-Lighting sets of a kind used for Christmas trees (decorative lamps) -Other electrical lamps and lighting fittings :
--Of plastic --Of wood
--Of worked monumental or building stone --Of ceramic
--Of glass
--Of base metal, other those used as flash beacons for aerodromes, locomotive and railway rolling stock lanterns; ship lantern; lamp for aircraft, trains, light house and route making
--Other
-Non-electrical lamps and lighting fittings : --Of plastic
--Of wood
--Of worked monumental or building stone --Of ceramic
--Of glass
--Of base metal, other than those used miner's lamps, quarrymen's lamps, pressure (gasmantle) lamps and kerosene hurricane lamps
--Other
9405.20.200 9405.20.900 9405.30.000
9405.40.100 9405.40.200 9405.40.300 9405.40.400 9405.40.500 9405.40.690
9405.40.900 9405.50.100 9405.50.200 9405.50.300 9405.50.400 9405.50.590 9405.50.690
9405.50.900 n. Group of goods of porcelain, Chinese porcelain or ceramic is :
n.1. Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
6910.10.000 6910.90.000 n.2. Statuettes and other ornamental ceramic articles 6913
6913.10.100 6913.10.900 6913.90.000
n.3. Other ceramic articles 6914.10.000
6914.90.000 o. Group of goods wholly or partly made of stone, other than setts and curb-stones is :
-Tiles, cubes and similar articles : --Tiles and similar articles of marbles --Mosaic cubes
--Other
-Worked monumental or building stones and articles thereof, simply cut or sawn, with a flat or even surface :
--Marble, travertine and alabaster --Other calcareous stone
--Granite of polished slabs --Other granite
--Other
6802.10.100 6802.10.200 6802.10.900
-Other stone :
--Marble, travertine and alabaster --Other calcareous stone
--Granite --Other
ATTACHMENT V LIST OF TAXABLE GOODS CATEGORIZED AS LUXURY
OTHER THAN MOTORIZED VEHICLES THE DELIVERY AND IMPORT OF WHICH SHALL BE SUBJECT TO THE SALES TAX
ON LUXURY GOODS AT A TARIFF OF 50% (FIFTY PERCENT)
NO. DESCRIPTION OF GOODS HS NO.
a. Group of certain carpets made of wool or fine animal hair is :
a.1. Carpets and other textile floor coverings, whether knotted or not, made up or not, of wool or other fine animal hair
5701.10.000 a.2. Carpets and other textile floor coverings, including "Kelem", "Schumacks",
"Karamanie" and similar hand-woven rugs of wool or fine animal hair, woven, not tufted or flocked whether or not made-up, of pile construction or not
5702.10…. 5702.31.000 5702.41.000 5702.51.000 5702.91.000 5703.10.000 5704….. 5705.00.100 b. Group of aircraft other than those mentioned in paragraph (4), except for the state and
commercial air transport purposes is :
b.1. Helicopters except for the state and commercial air transport purposes 8802.11.000 8802.12.000 b.3. Aircraft except for the state and commercial air transport purposes 8802.20.000 8802.30.000 8802.40.000 c. Group of articles and equipment for sports other than those mentioned in paragraphs
(1) and (3), is :
Golf clubs, complete 9506.31.000
d. Group of firearms and other firearms, except for state's purposes 9301….. 9302….. 9303….. 9304….. 9305….. e. Group of reception apparatus for television other than those mentioned in paragraphs
(1), (2), (3) and (4), is :
Reception apparatus for color television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus with the size more than 43 inch
ATTACHMENT VI LIST OF TAXABLE GOODS CATEGORIZED AS LUXURY
OTHER THAN MOTORIZED VEHICLES THE DELIVERY AND IMPORT OF WHICH SHALL BE SUBJECT TO THE SALES TAX ON LUXURY GOODS AT A TARIFF OF 75% (SEVENTY FIVE PERCENT)
NO. DESCRIPTION OF GOODS HS NO.
a. Group of alcoholic drinks other than those mentioned in paragraph (4) is :
a.1. Wine of fresh grapes, including fortified wine, grape must with fermentation prevented or arrested by the addition of alcohol :
-Wine with the alcoholic content exceeding 26% proof spirit 2204.21.100 2204.29.100 a.2. Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80%
volume, spirits, liquors and other spirituous beverages : -Spirits obtained by distilling grape wine or grape marc -Whiskies
-Rum and tafia -Gin and geneva -Vodka
-Liquers and Cordials -Other
2208.20.000 2208.30.000 2208.40.000 2208.50.000 2208.60.000 2208.70.000 2208.80.000 2208.90.000 b. Group of articles partly or wholly made of precious metal or metal laminated by
precious metal or mixtures of thereof is :
b.1. Wrist-watches, pocket-watches or other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
9101.11…. 9101.12…. 9101.19…. 9101.21….
b.2. Clocks, including instruments 9101.29….
9101.91…. 9101.99…. 9103.10…. 9103.90…. 9104.00…. 9105.11…. 9105.19…. 9105.21…. 9105.29…. 9105.91…. 9105.99…. b.3. Watch cases, clock cases, watch straps, watch bands and watch bracelets or part
thereof, of precious metal or metal clad with precious metal
9113.90…. 9113.90…. b.4. Articles, accessories and parts thereof 7102….
7103…. 7113…. 7114…. 7115…. 7116…. 7117…. b.5. Articles partly or wholly made of precious stone and/or pearls or mixture of thereof
HS Number is dependent on kinds of articles
c. Group of luxury excursion boats for state and public transport purposes 8903….
THE MINISTER OF FINANCE sgd.
