ProdukHukum Perdagangan 3440699A.

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ATTACHMENT I :

PREVIOUSLY NEW RULES

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

Classification of goods in the nomenclatur shall be governed by the following principles :

1. The titles of Sections, Chapters and sub-Chapters are provided for facilitating the reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section of Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions :

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete of finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete of finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled (b) Any reference in a heading to a material or substance shall

be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principle of Rule 3.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principle of Rule 3.

3. When by application of Rule 2 (b) for any aother reason, goods are, prima pacie, classifiable under two or more headings, classification shall be effected as follows :

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures and composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale which can not be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

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(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which can not be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein :

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for longterm use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character.

(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provisions is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

7. Throuhgout the Nomenclature the expression "packed for sale by retail" shall mean that the goods concerned are put up for sale in containers in quantities of 1,200 grams or less; and the expression of "table form" shall mean that goods are made in the shape of tablets, pills, discs, sticks, rods, balls or other forms and that the weight of each article (of if the shapes are composed of smaller shapes, the weight of each of the smaller shapes) does not exceed 200 grams, n.e.s.

8. Throughout the Nomenclature the term "containers" shall be taken to mean any respectable in immediate contact with the goods, whether, such receptable is made of wood, metal, glass, paperboard, plastic or other materials.

9. The term "CKD" shall mean completely knocked down condition according to the decree of the Minister of Industry and Trade.

9. In the case of any doubt about the interpretation of texts contained in this tariff book, as far as they are connected with

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texts of : texts of : - General Rules for the interpretation of the Harmonized

System points 1 up to 6;

- General Rules for the interpretation of the Harmonized System points 1 up to 6;

- Section Notes, Chapter Notes or subheading Notes; - Section Notes, Chapter Notes or subheading Notes; - Description of goods with HS numbers of four digits; - Description of goods with HS numbers of four digits; - Description of goods with HS number of six digits; - Description of goods with HS number of six digits; - Description of goods with HS number of nine digits, whose

last three digits are --000-- (for example : 7608.10.000);

- Description of goods with HS number of nine digits, whose last three digits are --000-- (for example : 7608.10.000);

the texts which are binding are those in the English language (original texts of their HS) as contained in the text of the International Description and Coding System along with its protocol shall apply.

THE MINISTER OF FINANCE

sgd

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ATTACHMENT II

O L D N E W

No HS Description of goods Import HS Description of goods Import

duty duty

73.15 Chain and perts thereof, of iron or steel

-Articulated link chain and parts thereof :

7315.11 --Roller chain : 7315.11 --Roller chain : 1 7315.11.100 ---Chain used for cycle and motor

cycles

25 7315.11.100 ---Chain used for cycle and motor cycles

15

73.20 Springs and leaves for springs, of iron

or steel or steel

7320.10 -Leaf-springs and leaves thereof : 7320.10 -Leaf-springs and leaves thereof :

2 7320.10.100 --Leaf springs 20 7320.10.100 --Leaf springs 15

7320.20 -Melical springsl : 7320.20 -Melical springsl :

--Coupling spring --Coupling spring

3 7320.20.190 ---Other 20 7320.20.190 ---Other 15

84.07 Spark ignition reciprocating or rotary

internal combustion piston engines internal combustion piston engines

-Reciprocating piston engines of a kind used

for the proputsion vehicles of Chapter 87

8407.31 --Of a cylinder capacity not exceeding 50 cc

4 8407.31.100 ---For propelling vehicles of heading No. 87.01

15

8703. 87.04 and 87.05 8703. 87.04 and 87.05 6 8407.31.300 ---For propelling vehicles of

heading No. 87.11

15

7 8407.31.900 ---Other 25 8407.31.900 ---Other 15

8407.32 --Of a cylinder capacity exceeding 50 cc but

not exceeding 250 cc not exceeding 250 cc

15

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heading No. 87.02 heading No. 87.02 8703. 87.04 and 87.05 8703. 87.04 and 87.05 10 8407.32.300 ---For propelling vehicles of

heading No. 87.11

15

11 8407.32.900 ---Other 25 8407.32.900 ---Other 15

8407.33 --Of a cylinder capacity exceeding 250 cc but

8407.33 --Of a cylinder capacity exceeding 250 cc but not exceeding 1.000 cc : not exceeding 1.000 cc : 12 8407.33.100 ---For propelling vehicles of

heading No. 87.01

15

heading No. 87.11

15

15 8407.33.900 ---Other 25 8407.33.900 ---Other 15

8407.34 --Of a cylinder capacity exceeding 1.000 cc :

8407.34 --Of a cylinder capacity exceeding 1.000 cc : 16 8407.34.100 ---For propelling vehicles of

heading No. 87.01

15

heading No. 87.11

15

19 8407.34.900 ---Other 25 8407.34.900 ---Other 15

84.15 Air conditioning machines, comprising a motor

driven fan and elements for changing the

temperature and humidity, including those

machines in which the humidity cannot be

separately regulated. separately regulated.

20 8415.20.000 -Of a kind used for persons, in motor vehicles

15

85.07 Electric accumulators, including separators

85.07 Electric accumulators, including separators therefor, whether or not

rectengular

therefor, whether or not rectengular

(including square) (including square)

8507.10 -Lead-acid, of a kind used for starting piston

engines : engines :

--Other: --Other:

21 8507.10.910 ---Of 6 or 12 volt, with an amperage of 200

20 8507.10.910 ---Of 6 or 12 volt, with an amperage of 200

15

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22 8507.10.990 ---Other 20 8507.10.990 ---Other 15 23 8507.20.000 -Other lead-acid accumulators 20 8507.20.000 -Other lead-acid accumulators 15 24 8507.80.000 -Other accumulators 20 8507.80.000 -Other accumulators 15

8507.90 -Parts : 8507.90 -Parts :

25 8507.90.900 --Other 20 8507.90.900 --Other 15

85.11 Electrical ignition or starting equipment of

a kind used for spark-ignition or compression

ignition internal combustion engines (for

example, ignition megnetos, megneto-dynamos,

ignition coils, sparking plugs and glow plugs,

starter motors) : generators (for example,

dynamos, alternators) and cut-outs of a kind

used in conjunction with such engines.

8511.10 -Sparking plugs : 8511.10 -Sparking plugs :

26 8511.10.900 --Other 20 8511.10.900 --Other 15

8511.40 -Starter motor and dual purposes starter

generators : generators :

27 8511.40.100 --Starter for use of heading No. 87.01 up to

25 8511.40.100 --Starter for use of heading No. 87.01 up to

15

87.05 87.05

8511.50 -Other generators : : 8511.50 -Other generators : : 28 8511.50.100 --Alternator for propelling vehicles

of heading

25 8511.50.100 --Alternator for propelling vehicles of heading

15

No. 87.01 up to 87.05 No. 87.01 up to 87.05

8511.90 -Parts : 8511.90 -Parts :

29 8511.90.100 --For plugs 20 8511.90.100 --For plugs 5

87.02 Motor vehicles for the transport of ten or

more persons, including the driver more persons, including the driver

8702.10 -With compression-ignition internal

combus-8702.10 -With compression-ignition internal

combus-tion piston engine (diesel or semi diesel)

tion piston engine (diesel or semi diesel)

30 8702.10.100 --With g.v.w not exceeding 5 tonnes

105 --In completely knocked down

8702.10.110 ---With g.v.w exceeding up to 24 tonnes

25

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but not

exceeding 24 tonnes

--Other

32 8702.10.900 --Other 5 8702.10.910 ---With g.v.w exceeding up to 24 tonnes

40

8702.10.990 ---Other 5

8702.90 -Other : 8702.90 --Other

33 8702.90.100 --With g.v.w not exceeding 5 tonnes

105

--In completely knocked down 34 8702.90.200 --With g.v.w exceeding 5 tonnes

but not

70 8702.90.110 ---With g.v.w exceeding up to 24 tonnes

25

exceeding 24 tonnes 8702.90.190 ---Other 0

35 8702.90.900 --Other 5 --Other

8702.90.910 ---With g.v.w exceeding up to 24 tonnes

40

8702.90.990 ---Other 5

87.03 Motor cars and other motor vehicles principally

designed for the transport of persons (other

than those of heading No. 87.02) including

station wagon and racing cars. station wagon and racing cars.

-Other vehicles, with spark-ignition internal

combustion reciprocation piston engine :

8703.21 --Of cylinder capacity not exceeding 1.000 cc

36 8703.21.100 ---Jeep 105 ---Sedan/station wagon

8703.21.110 ----In completely knocked down 35

37 8703.21.200 ---Minibus 105 8703.21.190 ----Other 65

38 8703.21.300 ---Sedan and station wagon 200

---Other

39 8703.21.900 ---Other 200 ----With single propeller axle system (4x2)

8703.21.919 ----Other 45

----With double propeller axle system (4x4)

8703.21.929 ----Other 45

8703.22 --Of a cylinder capacity exceeding 1.000 cc

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41 8703.22.200 ---Minibus 105 8703.22.190 ----Other 65

43 8703.22.900 ---Other 200 ---Other

----With single propeller axle system (4x2)

8703.22.919 ----Other 45

8703.22.929 ----Other 45

8703.23 --Of a cylinder capacity exceeding 1.500 cc but not exceeding 3.000 cc but not exceeding 3.000 cc

44 8703.23.100 ---Jeep 105 ---Sedan/station wagon :

45 8703.23.200 ---Minibus 105 8703.23.190 ----Other 70

47 8703.23.900 ---Other 200 ---Other

8703.23.919 ----Other 45

8703.23.929 ----Other 45

48 8703.24.100 ---Jeep 105 ---Sedan and station wagon :

49 8703.24.200 ---Minibus 105 8703.24.190 ----Other 80

51 8703.24.900 ---Lain-lain 200 ---Other

8703.24.919 ----Other 45

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8703.24.929 ----Other 45

-Other vehicles, with compression ignition

-Other vehicles, with compression ignition internal combustion piston engine

(diesel

internal combustion piston engine (diesel

or semi diesel) : or semi diesel) :

8703.31 --Of a cylinder capacity not exceeding 1.500 cc

52 8703.31.100 ---Minibus 105 ---Sedan/station wagon :

53 8703.31.200 ---Sedan and station wagon 200 8703.31.110 ----In completely knocked down 35

8703.31.190 ----Other 65

54 8703.31.900 ---Other 200

---Other

8703.31.919 ----Other 45

8703.31.929 ----Other 45

but not exceeding 2.500 cc : but not exceeding 2.500 cc :

55 8703.32.100 ---Jeep 105 ---Sedan/station wagon :

56 8703.32.200 ---Minibus 105 8703.32.190 ----Other 70

58 8703.32.900 ---Other 200 ---Other

8703.32.919 ----Other 45

8703.32.929 ----Other 45

8703.33 --Of a cylinder capacity exceeding 2.500 cc :

60 8703.33.200 ---Minibus 105 8703.33.190 ----Other 80

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62 8703.33.900 ---Other 200 ---Other

8703.33.919 ----Other 45

8703.33.929 ----Other 45

63 8703.90.000 -Other 200 8703.90.000 -Other 80

87.04 Motor vehicles for the transport of goods

-Other, with compression-ignition internal

combustion piston engine (diesel or semi

diesel) : diesel) :

64 8704.21.000 --g.v.w. not exceeding 5 tonnes 80 8704.21 --g.v.w. not exceeding 5 tonnes 8704.21.100 ----In completely knocked down 25

8704.21.900 ----Other 45

65 8704.22.000 --g.v.w. exceeding 5 tonnes but not exceeding

70 8704.22 --g.v.w. exceeding 5 tonnes but not exceeding

20 tonnes : 20 tonnes :

8704.22.900 ----Other 40

8704.23 --g.v.w. exceeding 20 tonnes : 8704.23 --g.v.w. exceeding 20 tonnes :

66 8704.23.100 ---Heavy duty truck with total mass more

5 ---Heavy duty truck with total mass more

than 24 tonnes : than 24 tonnes :

8704.23.190 ----Other 5

67 8704.23.900 ---Other 8704.23 ---Other :

8704.23.990 ----Other 40

-Other, with spark-ignition internal combustion

piston engine : piston engine :

68 8704.31.000 --g.v.w. not exceeding 5 tonnes : 80 8704.31 --g.v.w. not exceeding 5 tonnes :

8704.31.900 ----Other 45

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8704.32.190 ----Other 5

70 8704.32.900 ---Other 70 8704.32 ---Other

8704.32.990 ----Other 40

8704.90 -Other : 8704.90 -Other :

8704.90.190 ----Other 5

72 8704.90.900 --Other 70 8704.90 --Other :

---Heavy duty truck total up to 5 tonnes :

8704.90.919 ----Other 40

---Heavy duty truck with total 5 tonnes up to

24 tonnes :

8704.90.999 ----Other 40

73 8706.00.000 Chassis fitted with engines, for the motor

(*) 8706.00.000 Chassis fitted with engines, for the motor

(*)

vehicles of heading No. 87.01 to 87.05

87.07 Bodies (including cabs), for the motor

vehicles of heading Nos. 87.01 to 87.05

74 8707.10.000 -For the vehicles of heading No. 87.03

(*) 8707.10.000 -For the vehicles of heading No. 87.03

(*)

75 8707.90.000 -Other (*) 8707.90.000 -Other (*)

87.08 Parts and accessories of the motor vehicles

of heading Nos. 87.01 to 87.05 of heading Nos. 87.01 to 87.05

76 8708.10.000 -Bumpers and parts thereof 25 8708.10.000 -Bumpers and parts thereof 15

-Other parts and accessories of bodies

(including cabs) : (including cabs) :

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78 8708.29.000 --Other 25 8708.29.000 --Other 15

-Brakers and servo-brakers and part thereof :

79 8708.31.000 --Mounted brake linings : 25 8708.31.000 --Mounted brake linings : 15

80 8708.39.000 --Other 25 8708.39.000 --Other 15

81 8708.40.000 -Gear boxes 25 8708.40.000 -Gear boxes 15

82 8708.50.000 -Drive-axles with differential, whether or not

25 8708.50.000 -Drive-axles with differential, whether or not

15

provided with other transmission components

83 8708.60.000 -Non-driving axles and parts thereof

25 8708.60.000 -Non-driving axles and parts thereof

15

84 8708.70.000 -Road wheels and parts and accessories

25 8708.70.000 -Road wheels and parts and accessories

15

thereof thereof

85 8708.80.000 -Suspension shock-absorbes 25 8708.80.000 -Suspension shock-absorbes 15

-Other parts and accessories : -Other parts and accessories :

86 8708.91.000 --Radiators 25 8708.91.000 --Radiators 15

87 8708.92.000 --Silencers and exhaust pipes 25 8708.92.000 --Silencers and exhaust pipes 15 88 8708.93.000 --Clutches and parts thereof 25 8708.93.000 --Clutches and parts thereof 15 89 8708.94.000 --Steering wheels, steering

coluans and

25 8708.94.000 --Steering wheels, steering coluans and

15

steering boxes steering boxes

90 8708.99.000 --Other : 25 8708.99.000 --Other :

8708.99.100 ---Chassis 15

8708.99.900 ---Other 15

87.11 Motorcycles (including mopeds) and cycles

87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with

or without

fitted with an auxiliary motor, with or without

side-cars : side-cars side-cars : side-cars

91 8711.10.000 -With reciprocating internal combustion

35 8711.10 -With reciprocating internal combustion

piston engine of a cylinder capacity not

exceeding 50 cc exceeding 50 cc

8711.10.900 ----Other 35

piston engine of a cylinder capacity exceeding

50 cc but not exceeding 250 cc 50 cc but not exceeding 250 cc

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8711.30.900 ----Other 60

8711.40.900 ----Other 60

800 c 800 c

8711.50.900 ----Other 60

96 8711.90.000 -Other 150 8711.90.000 -Other 60

87.14 Parts and accessories of vehicles of heading

Nos. 87.11 to 87.13 Nos. 87.11 to 87.13

-Of motorcycles (including mopeds) :

97 8714.11.000 --Saddles 25 8714.11.000 --Saddles 15

8714.19 --Other : 8714.19 --Other :

8714.19.100 ---Carburator assy 5 98 8714.19.100 ---For assembly purposes 25 8714.19.200 ---Clutch system : 5 99 8714.19.900 ---Other 25 (Clutch assy, outer assy primary clutch,

plate

assy primary drive, clutch lifter assy, plate

complete, clutch lifter arm, coltar center clutch)

8714.19.300 ---Gear drum assy 5 8714.19.400 ---Starter system (spindel

complete kick

starter, outer starting clutch, sprocket

complete, starting)

8714.19.900 ---Other 15

The Minister of Finance sgd

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ATTACHMENT III :

PART XXII

SPECIAL RULES

CHAPTER 98

SPECIAL PROVISIONS

Note :

1. In order to serve the interest of this chapter :

(a) Assembly and component industries shall mean motor vehicle assembly and motor vehicle

component manufacturers as stipulated by the Minister of Industry and Trade

(b) Motor vehicles shall mean :

- motor vehicles with four wheels or more of Tariff Headings No. 87.03 and 87.04

- motor vehicles with two and three wheels of Tariff Heading No. 87.11

2. Tariff Headings No. 98.01, 98.02 and 98.03 shall only include motor vehicles or components of

motor vehicles imported by motor vehicle assembly and/or motor vehicle component

manufacturers, which are classified under the respective tariff headings according to this

nomenclature.

3. In order to serve the interest of Tariff Heading No. 98.01 :

(a) "Motor vehicles in incompletely knocked down (IKD) condition" shall mean motor vehicles

which are broken down into incomplete parts and do not have the main characteristics or the

relevant motor vehicles.

(b) The level of the knocked down condition of motor vehicles in incompletely knocked down

shall be stipulated by the Minister of Industry and Trade.

4. In order to serve the interest of Tariff Heading No. 98.02 :

(a) "Components of motor vehicles in incompletely knocked down condition" shall mean

components of motor vehicles broken down into sub-components and not having the main

characteristics of the relevant motor vehicles components;

(b) The level of the knocked down condition of motor vehicle components in incompletely

knocked down condition shall be stipulated by the Minister of Industry and Trade.

5. In order to serve the interest of Tariff Heading No. 98.03 "blank" shall mean goods not prepared

for direct use whose shapes are close finished goods or parts of finished good, and which are

only used for further processing into finished goods or parts of the finished goods.

Headings

Sub-headings

Description of goods

Import

duty

Remark

98.01

Motor vehicles in incompletely knocked down condition

9801.10

- Motor vehicles for tranport of ten persons or more of

Tariff Heading No. 87.03 :

9801.10.100

-- Sedans with a cylinder capacity of less than 1,500

15

9801.10.200

-- Motor vehicles other than sedans of a single propeller

axle system ( 4 x 2 )

15

9801.20

- Motor vehicles for the transport of goods of Tariff

(15)

9801.20.100

-- Total weight of not surpassing 5 tons

15

9801.20.200

-- Total weight of more than 5 tons but not surpassing 24

tons

98.02

Motor vehicle components in incompletely knocked down

condition

9802.10.000

- Spark-ignition internal combustion rotary or

reciprocating piston engines or compression ignition

internal combustion piston engines (diesel/semi diesel)

10

9802.20.000

- Gear box

10

9802.30.000

- Drive axle

10

9802.00.000

Blanks for components of motor vehicles, made of

non-ferrous metal

5

THE MINISTER OF FINANCE

sgd