DECREE OF THE MINISTER OF FINANCE NO. 381/KMK.03/2001 DATED JUNE 25, 2001
AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 570/KMK.04/2000 ON
TYPES OF TAXABLE GOODS CATEGORIZED AS LUXURY OTHER THAN MOTORIZED VEHICLES SUBJECT TO THE SALES TAX
ON LUXURY GOODS THE MINISTER OF FINANCE,
Considering :
that to better provide a sense of justice and legal certainty in the imposition of sales tax on luxury goods on taxable goods categorized as luxury other than motorized vehicles, it is necessary to stipulate a decree of the minister of finance on amendment to Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of taxable goods categorized as luxury other than motorized vehicles subject 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 several times, the latest by Law No. 18/2000 (Statute Book No. 128/2000, Supplement to Statute Book No. 3986);
2. Government Regulation No. 145/2000 on the group of table goods categorized as luxury and subject to the sales tax on luxury goods (Statute Book No. 261/2000, Supplement to Statute Book No. 4063);
3. Presidential Decree No. 176/M/2001;
4. Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of taxable goods categorized as luxury other than motorized vehicles subjected to the sales tax on luxury goods;
D E C I D E S : To stipulate :
THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 570/KMK.04/2000 ON THE TYPES OF TAXABLE GOODS CATEGORIZED AS LUXURY OTHER THAN MOTORIZED VEHICLES SUBJECT TO THE SALES TAX ON LUXURY GOODS.
Article I
To amend Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V and Attachment VI of Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of taxable goods categorized as luxury other than motorized vehicles subject to the sales tax on luxury goods so that they shall be as stipulated in Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V and Attachment VI to this decree of the Minister of Finance.
Article II
For public cognizance, this decree of the Minister of Finance shall be announced by publishing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta On June 25, 2001
MINISTER OF FINANCE 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 SYSTEM
(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, yoghurt, kephir, whey, cheese, butter or fat or oil obtained from milk, bottled/packaged, shall be :
a.1. Milk cream or soured/fermented milk : - Yoghurt
- Butter milk, packaged, with net weight of below 25 g, kephir and milk cream or other soured/fermented milk, containing addition of sugar or other sweetening stuff or not, flavored or not, or containing additional fruit, cereals or cocoa.
0403.10.000 ex 0403.90.900
a.2. Cheese
- Grated cheese and cheese powder of all types - Blue veined cheese
- Other cheese
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 :
- Orange juice
- Grapefruit juice
- Other orange juice
- Pineapple juice
- Tomato juice
- Grape juice (including juice not yet fermenting)
- Apple juice
- Other fruit juice or vegetable juice, from one kind of fruit or vegetable :
- Mixture of fruit juice or mixture of vegetable juice
2009.80.910 2009.80.990 2009.90.100 2009.90.910 2009.90.900 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. Sosa water containing addition of sugar or other sweetening stuff or aroma ex 2202.10.000 c.2. Other soda water and beverages not containing alcohol, other than water, mineral
water and beverages made of milk
ex 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 with an import value or a selling price of over Rp. 25.000 a piece
-Preparations for eye make-up with an import value or a selling price of over Rp. 20.000 per set of four colors or Rp. 5.000 per set of one color
-Preparations for hand and foot care with an import value or a selling price of over Rp. 5.000 per 10 ml
-Miscellany, with an import value or a selling price of over Rp. 10.000 per gram or Rp. 5.000 per 10 ml:
--Powder, compacted or not : --Face powder
--Miscellany
ex 3304.10.000 ex 3304.20.000 ex 3304.30.000
ex 3304.91.200 ex 3304.99.000 d.2. Preparations for use on the hair
Preparations for use on the hair, other than shampoo : -Preparations for hair perming or hair straightening -Hair lacquers
-Miscellany
3305.20.000 3305.30.000 3305.90.000 d.3. Preparations/processed stuffs 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 other than soap -Perfumery preparations or stuffs to remove room odor :
--"Argabatti" preparations and other stuffs to remove odor burned when used --Others
-Others
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 without electricity, 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
ex 7321.11.000 ex 7321.81.000 e.2. Refrigerators :
Combination of refrigerators-freezer, completed with a separate outer door with a capacity of not more than 230 liters
-Refrigerators of the household type with a capacity of not more than 230 liters : --Compression type
--Absorption type, electric --Others
--Other refrigerators with a capacity of not more than 230 liters
--The type of compression with the cooling system being a heat changer --Others
ex 8418.10.000
ex 8418.21.000 ex 8418.22.000 ex 8418.29.000 ex 8418.61.000 ex 8418.69.000 e.3. Heating devices to channel heated water or a water heater in a supply tank, not the
electricity used for household purposes :
-A heater which directly channels heated water with gas
-Others 8419.11.100
8419.19.100 e.4. Automatic vending machines, including automatic vending machines for songs :
-Automatic vending machines for drinks, with or without a heater or a cooler -Other machines, with or without a heater or a cooler
-Automatic vending machines not machines for gambling or ding-dong machines
8476.21.000 8476.29.000 8476.81.000 8476.89.000 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 electrothermic 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
-Electric room heaters and electric ground heaters : --Room heaters radiators
--Others
-Apparatuses for hair styling or hand drying with electric heat : --Hair dryers
--Other hair drying apparatuses --Hand drying apparatuses
-Hearths other than microwave hearths, cooking devices, plates for cooking, rings for boiling, meat roasting and toasting
-Other electric heaters : --Coffee or tea makers --Toasters
--Others
8516.10.000
reproduction device, or a video, a video monitor and a video projector : -A color TV set without any combination, sized 17 inches up to 29 inches -Color video monitor
ex 8528.12.000 8528.21.000 f. Group of carpets and textile for floor covering made of coconut fibers Carpets and
textile for floor covering made of coconut fibers, with the import value or selling price of over Rp. 100.000 ( hundred thousand rupiah) per square meter
ex 5702.20.000
g. Group of instruments and equipment for sports shall be : -Fishing rods
-A device for rolling up fishing line
9507.10.000 9507.30.000 h. Group of children's toys, shall be :
Children's toys with an import value or selling price of over Rp. 100.000 (a hundred thousand rupiah) per unit
-Human like dolls, dressed or not
-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 motor -Others
ex 9502.10.000
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 SYSTEM
(HS) NO. a. Group of household utensils, cooling machines and heaters other than those referred to
in Attachment I 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
ex 7321.11.000 ex 7321.81.000 a.2. Refrigerators :
-Combination of refrigerators-freezers, completed with a separate outer door with a capacity of more than 230 liters
-Refrigerators, of the household type with a capacity of 230 liters : --A compression type
--An electric absorption type --Others
-Other refrigerators with a capacity of 230 liters
--Apparatuses of a compression type whose cooling system is a heat changer --Others
8418.10.000
ex 8418.21.000 ex 8418.22.000 ex 8418.29.000 ex 8418.61.000 ex 8418.69.000 a.3. Electric heaters for rooms and electric ground heaters :
-Room heating radiators -Others
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 the building area measuring 400 m2 or more or at the selling price of the buildings being Rp. 3 million/m2 or more
b.2. Apartments, condominiums, town houses with the area of the building measuring 150 m2 or more or at the selling price of the building being Rp. 3 million/m2 or more c. Group of sanitary goods and their equipment, except those made of plastic, iron
sheeting or cement shall be :
-Sanitary goods and parts thereof, 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
-Machines or mechanic devices to flush closet water, urine and disposal
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 in Attachment I, 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, other than in tape form, of 16 mm wide or more and of 120 mm long or more
-Other film, without perforation, of not more than 105 mm in width :
--For polychrome photography, in a tape form, of 16 mm wide and of less than 120 m long
--Others with silver emulsion of halida, in a tape form, of 16 mm wide and of less than 120 m long
--Others, other than infra-red ray transparent film, in a tape form, of 16 mm wide and of less than 120 m long
-Other film without perforation with a width of more than 105 mm and of a length of more than 120 m other than infra red ray transparent film
-Other film, for polychrome film :
--In a width not exceeding 16 cm and of a length not exceeding 14 m
--In a width not exceeding 16 mm but not exceeding 35 mm, and of a length of not exceeding 30 m, for a slide
--In a width not exceeding 16 mm but not exceeding 35 mm, and of a length of not exceeding 30 m, except for a slide
--In a width of exceeding 35 mm and a length of less than 120 m -Others :
--In a width not exceeding 16 mm and a length of not more than 14 m, other than infra red ray transparent film
--With a width exceeding 16 mm but not exceeding 35 mm and the length not exceeding 30 m, other than the infra red ray transparent film
-- With a width exceeding 35 mm and the length of less than 120 m, other than infra red ray transparent film
3702.20.900
ex 3702.31.900 3702.32.900 3702.39.900 3702.43.990 3702.44.990 3702.51.000 3702.53.000 3702.54.000 3702.56.900 3702.91.900 3702.93.900 3702.95.900
d.2. 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 photography machines 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
9002.11.000
--Others, except for lighthouse and sign 9002.90.900 d.3. 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
9005.10.000 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 -Others camera
-Blitz apparatuses and blitz lights for photography : --Electricity disposal blitz apparatuses
--Apparatuses, cubicle blitz lights and the like --Others
9006.40.000 9006.51.100 9006.51.200 9006.52.100 9006.52.200 9006.53.100 9006.53.200 9006.59.100 9006.59.200 9006.61.000 9006.62.000 9006.69.000
d.5. Electric apparatuses for telephone or telegraph network, including telephone network with cordless handphone and telecommunications apparatuses using an electric wave carrier system or using a digital system; videophone :
-Telephone receivers, videophones
--Telephone receivers with a cordless hand device
--Others 8517.11.000
8517.19.000 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
-Loudspeakers :
--Single loudspeakers, fixed on the cover with an out put > 100 w rms --Dual loudspeakers, fixed on the same box with an out put > 100 w rms
-Headphones, earphones and combined apparatuses of microphones and loudspeakers -Sound frequency electric boosters with an out put > 100 w rms
-Sound boosting electric devices with an out put > 100 w rms
ex 8518.21.000 ex 8518.22.000 8518.30.000 ex 8518.40.000 ex 8518.50.000 d.7. Players and apparatuses for playing recording media and other voice recording
apparatuses, not combined with voice recording devices other than transcribing
- Playing apparatuses operated with coins or discs -Other playing apparatuses :
--Without loudspeakers --Others
-Record players :
--With automatic record replacement instrument --Others
-Voice reproduction apparatuses other than for cassette types
8519.21.000 8519.29.000 8519.31.000 8519.39.000 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, other than cassette types -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
8520.10.000 8520.20.000 8520.32.000 8520.39.000 8520.90.100 8520.90.200 8520.90.900 d.9. Radio receivers, combined with recording devices or voice recording devices,
including devices which can also receive radio-telephony or radio telegraphy:
-Which can run without external sources of power, other than pocket-sized cassette radio
-Which can run only with external sources of power, usually used in motorized vehicles
-Other radio receivers
8527.13.000 8527.21.000 8527.31.000
d.10. Picture recording or reproduction devices combined or not with a video tuner -Of the type using magnetic tape
--Others 8521.10.000
8521.90.000 d.11. Transmitter combined with radio receivers, video cameras :
-Cellular telephone receivers -Wireless modem
-Others
-Mobile image video cameras and other video recording cameras, digital or not
8525.20.100 8525.20.910 8525.20.990 8525.40.100 8525.40.900 d.12. Reception apparatus for television, whether or not incorporating radio-broadcast
receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
-Reception apparatus for colour television with the size being more than 29 inch up to 34 inch
-Video projector
d.13. Aerials and aerial reflectors of all kinds; parts suitable for use therewith : -Low Noise Amplifier (LNA) and Low Noise Block (LNB)
-Synthetizer for radio communications, feed horn for aerials -Wave guide
-Others :
--Parts mounted on PCB and/or cabinets/cabinets parts --Other
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 -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 2 HP
--Other, incorporating a refrigerating unit up to 2 HP --Not incorporating a refrigerating unit up to 3 HP
ex 8415.10.000 8415.20.000 ex 8415.81.000 ex 8415.82.000 ex 8415.83.000 e.2. Household or laundry-type washing machines, including machines which both wash
and dry machines, each of a dry linen capacity not exceeding 10 kg : -Full automatic machines :
--For clothes-washing, with capacity not exceeding 6 kg --Others
-Other machines, with built-in centrifugal drier :
--For clothes-washing, with capacity not exceeding 6 kg --Other
-Other
--For clothes-washing not exceeding 6 kg --Other
8450.11.100 8450.11.900 8450.12.100 8450.12.900 8450.19.100 8450.19.900 e.3. Dish washing machines of the household type 8422.11.000 e.4. Dry-cleaning machines, each of a dry linen capacity not exceeding 10 kg, and ironing
machines presses (including fusing presses)
8451.21.100 8451.21.210 8451.21.290 8451.30.100 8451.30.900 e.5. Electro-mechanical domestic appliances with self-contained electric motor
-Vacuum cleaners -Floor polishers
-Kitchen waste disposers
--Food grinder 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 :
-Upright pianos -Grand pianos -Other
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) : -Keyboard instruments other than accordion
--Electric organs, keyboards and the similar --Other
-Other
9207.10.100 9207.10.900 9207.90.000 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 ex 5701.90.000 g.2. Carpets and other textile floor coverings, woven, not tufted or flocked, including
"Kelem", "Schumacks", "Karamanie" and similar handwoven rugs, made up -"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs
-Other, of pile construction -Other, not of pile construction
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 -Inflatable
-Sail boats, with or without auxiliary motor
-Rowing boats, canoes and other vessels other than motor boats
ex 8903.10.000 ex 8903.91.000 ex 8903.99.000 b. Group of articles or equipment for sport other than those mentioned in Attachment I
is:
b.1. -Golf balls
-Other golf equipment other than golf clubs
9506.32.000 ex 9506.39.000 b.2. Articles and equipment for diving sport
-Diving suit
-Protecting eyeglass for diving
4015.90.100 ex 9004.90.200 b.3. Water-skis, surf-boards, sailboards and other water-sport equipment
-Sailboards -Other
9506.21.000 9506.29.000 c. Group of reception apparatus for television other than those mentioned in Attachments
I and II :
Reception apparatus for colour television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus with the size being more than 43 inch up to 43 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 wine, grape must other with the alcohol content not exceeding 26% proof spirit :
-Sparkling wine
-Other wine, grape must with fermentation prevented or arrested by the addition of alcohol
-Other grape must
ex 2204.10.000 2204.21.200 ex 2204.21.900 2204.29.200 ex 2204.29.900 ex 2204.30.000 a.3. Vermouth and other wine of fresh grapes flavoured 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 2206.00.400 2206.00.500 2206.00.900 b. Group of articles partly or wholly made from leather or artificial leather :
b.1. Saddlery and harness for animal (including traces, leads, knee pads, muzzles, saddle cloth, saddle bags, dog coats and the like)
ex 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, travelling 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
-Trunks, suit-cases, vanity-cases, executive cases, brief-cases, school satchels and similar containers
-Handbags, whether or not with shoulder strap, including those without handle
-Articles of a kind normally carried in the pocket or the handbag -Other
ex 4202.19.900 ex 4202.21.000 ex 4202.22.000 ex 4202.29.000 ex 4202.31.000 ex 4202.32.000 ex 4202.39.000 ex 4202.91.000 ex 4202.92.000 ex 4202.99.000 b.3. Articles of apparel and clothing accessories partly or wholly made from leather or
composition leather, with the import value or selling price of Rp. 300.000,- (three hundred thousand rupiahs) or more per unit
-Articles of apparel or clothing accessories of leather or composition leather : --Article of apparel
--Gloves, mittens and mitts --Belts and bandoliers --Other clothing accessories
-Articles of apparel, clothing accessories and other articles of fur : --Article of apparel and clothing accessories
--Other, other than those for industrial purposes
ex 4203.10.000 ex 4203.21.000 ex 4203.29.000 ex 4203.30.000 ex 4203.40.000 ex 4303.10.000 ex 4203.90.000 b.4. Articles of artificial fur, other than those for industrial purposes ex 4304.00.900 c. Group of certain carpets of silk is :
c.1. Carpets and other textile floor coverings, knotted, made up ex 5701.90.000 c.2. Carpets and other textile floor coverings, woven, not tufted of flocked, including
"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made up -"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs
-Other, of pile construction -Other, not of pile construction
ex 5702.10.000 ex 5702.49.000 ex 5702.99.000 c.3. Carpets and other textile floor coverings, flocked, made up ex 5703.90.100 ex 5703.90.910 c.4. Carpets and other textile floor coverings, made up ex 5705.00.300 d. Group of glassware of lead crystal of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes is : -Drinking glasses of lead crystal
-Glasswares of a kind for used in table (other than drinking glasses) or for the need of kitchen, of lead crystal
-Other glassware of lead crystal
7013.21.000 7013.31.000 7013.91.000 e. Group of articles partly or wholly made or 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
-Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility
-Other wrist-watches, whether or not incorporating a stop-watch facility
-Other
9101.21.000 9101.29.000 9101.91.000 9101.99.000 e.2. Clocks with accessories of precious metal or metal clad with precious metal :
-Clocks with watch movements
-Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
-Other clocks : --Alarm clocks --Wall clocks --Other
9103.10.000 9103.90.000 9104.00.100 9104.00.900 9105.11.000 9105.19.000 9105.21.000 9105.29.000 9105.91.100 9105.91.200 9105.91.900 9105.99.100 9105.99.200 9105.99.900 e.3. Watch cases, clock cases, watch straps, watch bands and watch bracelets or part
thereof, of precious metal or metal clad with precious metal : -Watch cases and part thereof
-Clock cases and similar cases and part thereof
-Watch straps, watch bands and watch bracelets and parts thereof
9111.10.000 9111.20.000 9111.90.000 9112.10.000 9112.90.000 9113.10.000 9113.20.100 9113.20.900 9113.90.400 9113.90.600 e.4. Other articles partly or wholly made from precious metal or metal clad with precious
metal or mixtures of thereof, other than accessories and parts thereof
-Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
-Other articles of precious metal or metal clad with precious metal, other than catalysts in the form of wire cloth or grill, of platinum for laboratory purposes
7114.11.000 7114.19.100 7114.19.900 7114.20.000 7115.10.900 7115.90.900 f. Group of ships or other vessels other than those mentioned in Attachment III, except
for the state need or public purpose is :
-Motor boats, including outboard motor boats 8903.92.000 ex 8903.99.000 g. Group of balloons and dirigibles : other non-powered aircraft is :
-Gliders and hang gliders
ex 8801.90.000 h. Group of arm or other arm cartridges, except the state need is :
Arm artridges
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 :
Articles for funfair, table and parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment
-Video games of a kind used with a television receiver -Articles and accessories for billiards
-Other games, coin or disc-operated, other than bowling alley equipment -Other, other than playing cards :
--One set mah-yong --Other
9504.10.000 9504.30.000 9504.20.000 9504.90.100 9504.90.900 j. Group of reception apparatus for television other than those mentioned in Attachments
I, II, and III :
Reception apparatus for colour television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus with the size being more than 43 inch up to 50 inch
ex 8528.12.000
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 import value or selling price of Rp. 500.000,- (five hundred thousand rupiahs) or more a pair
-Footwear incorporating a protective metal toe-cap -Other footwear
ex 6401.10.000 ex 6401.91.000 ex 6401.92.000 ex 6401.99.200 ex 6401.99.900 k.2. Footwear with outer soles and uppers of rubber or of plastics with the import value or
selling price of Rp. 500.000,- (five hundred thousand rupiahs) or more a pair -Sports footwear
-Footwear with upper straps or thongs assembled to the sole by means of plugs -Other footwear, incorporating a protective metal toe-cap
-Other footwear
ex 6402.12.000 ex 6402.19.000 ex 6402.20.000 ex 6402.30.000 ex 6402.91.000 ex 6402.99.100 ex 6402.99.200 ex 6402.99.900 k.3. Footwear with outer soles of rubber, plastics, leather or composition leather and
hundred thousand rupiahs) or more a pair -Sports footwear
-Footwear with outer soled of leather, and uppers which consist of leather straps across the instep and around the big toe
-Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
-Other footwear incorporating a protective metal toe-cap -Other footwear with outer soles of leather
-Other footwear
ex 6403.12.000 ex 6403.19.100 ex 6403.19.200 ex 6403.19.900 ex 6403.20.000 ex 6403.30.000 ex 6403.40.000 ex 6403.51.000 ex 6403.59.100 ex 6403.59.200 ex 6403.59.300 ex 6403.59.900 ex 6403.91.100 ex 6403.91.900 ex 6403.99.100 ex 6403.99.200 ex 6403.99.900 k.4. Footwear with outer sales of rubber, plastics, leather or composition leather and
uppers of textiles materials with the import value or selling price of Rp. 500.000,-(five hundred thousand rupiahs) or more a pair
-Footwear with outer soles of rubber or plastics
-Footwear with outer soles of leather or composition leather
ex 6404.11.100 ex 6404.11.200 ex 6404.19.110 ex 6404.19.120 ex 6404.19.190 ex 6404.20.000
k.5. Other footwear with the import value or selling price of Rp. 500.000,- (five hundred thousand rupiahs) or more a pair
-With uppers of leather or composition leather -With uppers of textiles materials
-Others
ex 6405.10.000 ex 6405.20.000 ex 6405.90.100 ex 6405.90.900 l. Group of tableware, kitchenware, other household articles and toilet articles is :
Tableware, kitchenware, other household articles and toilet articles with the import value or selling price of Rp. 100.000 (one hundred thousand rupiahs) per unit or set : -Of porcelain or china
-Of ceramic ex 6912.00.000
ex 6911.10.000 ex 6911.90.000 m. Group of household or office appliances is :
m.1. Seats whether or not convertible into beds, and parts thereof, with the import value or selling price of Rp. 15,000,000 (fifteen million rupiahs) or more per set or with the import value or selling price of Rp. 2.000.000,- (two million rupiahs) or more per unit or piece :
-Seats of a kind used for motor vehicles -Swivel seats with variable height adjustment
-Seats other than garden seats or camping equipment, convertible into beds -Seats of cane, osier, bamboos or similar materials
-Other seats, with wooden frames -Other seats, with metal frames -Other seats
-Parts of seats
ex 9401.20.000 ex 9401.30.000 ex 9401.40.000 ex 9401.50.100 ex 9401.50.900 ex 9401.61.000 ex 9401.69.000 ex 9401.71.000 ex 9401.79.000 ex 9401.80.100 ex 9401.80.900 ex 9401.90.100 ex 9401.90.200 ex 9401.90.300 ex 9401.90.900 m.2. Other furniture and parts thereof, with the import value or selling price of Rp.
15,000,000 (fifteen million rupiahs) or more per set or with the import value or selling price of Rp. 2,000,000 (two million rupiahs) or more per unit or piece :
-Metal furniture of a kind used in offices -Other metal furniture
-Wooden furniture of a kind used in offices : --Drawing table (unequipped)
--Special furniture (with cases or drawers) for printing works --Other
-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 Parts
--For wooden drawing table
--For special furniture (with cases or drawers) for printing works --Other
ex 9403.10.000 ex 9403.20.000 ex 9403.30.100 ex 9403.30.200 ex 9403.30.900 ex 9403.40.000 ex 9403.50.000 ex 9403.60.000 ex 9403.70.000 ex 9403.80.100 ex 9403.80.900
ex 9403.90.100 ex 9403.90.200 ex 9403.90.900 m.3. Mattress supports; article of bedding and similar furnishing (for example, mattresses,
quilts, eiderdowns, 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 with the import value or selling price of Rp. 1,000,000 (one million rupiahs) or more per m2/unit :
-Mattress with the import value or selling price of Rp. 1,000,000 (one million rupiahs) or more per m2/unit or with the import value or selling price of Rp. 1,000,000 (one million rupiahs) or more per m2/set :
--Of cellular rubber or plastics, whether or not covered --Of other materials
-Sleeping bags with the import value or selling price of Rp. 1,000,000 (one million rupiahs) or more per unit or piece
-Other with the import value or selling price of Rp. 200,000 (two hundred thousand rupiahs) or more per unit or piece
ex 9404.10.000
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, with the import value or selling price or Rp. 500,000 (five hundred thousand rupiahs) or more per unit or piece:
-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
-Other electric lamps and lighting fittings other than those of non-flash beacons for airdromes; locomotive and railway rolling stock lanterns, ship lanterns; lamps for aircraft, trains light house and route making, and lighting sets of a kind used for Christmas trees.:
-Non-electrical lamps and lighting fittings, other than those of base metal used for miner's lamps, quarrymen's lamps, pressure (gasmantle) lamps, kerosene wall bracket lamps and kerosene hurricane lamps.
Illuminated signs, illuminated name-plates and the like
Parts
ex 9405.10.200 ex 9405.10.900 ex 9405.20.200 ex 9405.20.900 ex 9405.40.100 ex 9405.40.200 ex 9405.40.300 ex 9405.40.400 ex 9405.40.500 ex 9405.40.690 ex 9405.40.900 ex 9405.50.100 ex 9405.50.200 ex 9405.50.300 ex 9405.50.400 ex 9405.50.590 ex 9405.50.690 ex 9405.50.900 ex 9405.60.300 ex 9405.60.400 ex 9405.60.900 ex 9405.91.100 ex 9405.91.900 ex 9405.92.100 ex 9405.92.900 ex 9405.99.100 ex 9405.99.200 ex 9405.99.300 ex 9405.99.400 ex 9405.99.910 ex 9405.99.990
n. Group of goods of porcelain, Chinese porcelain or ceramic is :
Goods or porcelain, Chinese porcelain or ceramic with the import value or selling price of Rp. 1,000,000 (one million rupiahs) or more per unit or piece
n.1. Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
ex 6910.10.000 ex 6910.90.000 n.2. Statuettes and other ornamental ceramic articles ex 6913.10.100 ex 6913.10.900 ex 6913.90.000
n.3. Other ceramic articles ex 6914.10.000
---Tiles, cubes and similar articles with the import value or selling price of Rp. 100,000 (one hundred thousand rupiahs) or more per m2 :
--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 -Other stone :
--Marble, travertine and alabaster --Other calcareous stone
--Granite --Other
ex 6802.10.100 ex 6802.10.200 ex 6802.10.900
6802.21.000 6802.22.000 6802.23.100 6802.23.900 6802.29.000
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 textiles floor coverings, knotted, made up 5701.10.000 a.2. Carpets and other textile floor covering, woven, not tufted or flocked, including
"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made up -"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made up -Other, of pile construction
-Other, not of pile construction
ex 5702.10.000 5702.41.000 5702.91.000 a.3. Carpets and other textile floor coverings, flocked, made up ex 5703.10.000 a.4. Carpets and other textile floor coverings ex 5705.00.100 b. Group of aircraft other than those mentioned in Attachment IV, except for the state
and commercial air transport purposes is :
b.1. Helicopters ex 8802.11.000
ex 8802.12.000
b.2. Aircraft and other aircraft ex 8802.20.000
ex 8802.30.000 ex 8802.40.000 c. Group of articles and equipment for sports other than those mentioned in Attachments
I and III is :
-Golf clubs, whether complete or not 9506.31.000 ex 9506.39.000 d. Group of firearms and other firearms, except for state's purposes is :
-Military weapons other than revolvers and pistols -Revolvers and pistols
Other firearms and similar devices which operate by firing of an explosive : --Muzzle-loading firearms
--Other sporting, hunting or target-shooting shotguns, including shotguns-rifles --Other sporting, hunting or target-shooting rifles
--Other
-Other arms (for example spring, air or gas pistols, truncheons) -Parts and accessories of firearms
9301.00.900 9302.00.900
9305.29.900 9305.90.900 e. Group of reception apparatus for television other than those mentioned in Attachments
I, II, III and IV 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 50 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 Attachment IV is :
a.1. Wine of fresh grapes, including fortified wine, grape must of an alcoholic strength by volume of 26% spirit proof :
-Sparkling wine
-Other wine, grape with fermentation prevented or arrested by the indication of alcohol
-Other wine
ex 2204.10.000 2204.21.100 ex 2204.21.900 2204.29.100 ex 2204.29.900 ex 2204.30.000 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
-Liquors and Cordials -Other
2208.20.000 2208.30.000 2208.40.000 2208.50.000 2208.60.000 2208.70.000 2208.90.000 b. Group of articles partly or wholly made of base metal and/or pearls or mixture of
thereof is :
-Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set, pearls, natural or cultured, temporarily strung for convenience of transport -Diamond, whether or not worked, but not mounted or set
-Pearls (other than diamond) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than stones) and semi-precious stones, temporarily strung for convenience of transport
-Articles of natural or cultural pearls, precious or semi-precious stones (natural)
7101.10.000 7101.21.000 7101.22.000 7102.10.000 7102.21.000 7102.29.000 7102.31.000 7102.39.000 7103.10.000 7103.91.000 7103.99.000 ex 7116.10.000 ex 7116.20.000 c. Group of luxury excursion boats for state and public transport purposes
-Cruise ships, excursion boats and similar vessels for the transport of persons or goods; ferry-boats of all kinds
-Yacht and similar vessels other the inflatable ones, for pleasure or sports, other than rowing boats and canoes, sail boats (with or without auxiliary motor) and motor boats
ex 8901.10.910 ex 8901.10.990 ex 8903.99.000
THE MINISTER OF FINANCE sgd.
