AUTOMOTIVE COMPONENTS
(Decree of the Minister of Finance No. 97/KMK.05/2000 dated March 31,2000)
THE MINISTER OF FINANCE,
Considering:
a. that in order to boost the growth of automotive component industries in the country,
it is necessary to grant relief of import duty on raw materials for manufacturing
automotive components;
b. that in the framework of enhancing the affectivity of granting of import duty facilities
by continuously observing interests of state revenue, it is deemed necessary to
replace the Decree of the Minister of Finance No. 345/KMK.01/1999 with a decree of
the Minister of Finance.
In view of:
1. Law No. 10/1995 on customs affairs (Statute Book of 1995 No. 75, Supplement to
Statute Book No.3612);
2. Presidential Decree No. 355/M/1999;
3. Decree of the Minister of Finance No. 440/KMK.05/1996 on the Stipulation of
classification systems of goods and tariffs of import duty of imported goods as
already amended and supplemented the latest by the Decree of the Minister of
Finance No. 569/KMK.01/1999.
D E C I D E S :
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE CONCERNING REFIEF OF IMPORT
DUTY ON RAW MATERIALS FOR MANUFACTURING AUTOMOTIVE COMPONENTS
Article 1
Relief of import duty shall be granted to raw materials imported by automotive
component industries for manufacturing automotive components as stipulated in the
attachment to this decree, with the provision that :
1. raw materials for manufacturing automotive components are granted import duty
relief so that the final tariffs of import duty become 5% (five percent);
2. In the case of tariffs of import duty which are contained in the Indonesian Import
Duty Tariff Book (BTBMI) being 5% (five percent) or below, the effective tariffs are
tariffs in BTBMI.
Article 2
Applications for securing relief of import duty as meant in article 1 shall be
accompanied by the following documents :
1. Taxpayer Code Numbers (NPWP)
Article 3
(1) The applications for securing the facilities as meant in Article 1 shall be submitted by
automotive component industries to the Director General of Customs and Excise.
(2) In the case of the applications as meant in paragraph (1) fulfilling the requirements,
the Director General of Customs and Excise or official appointed, on behalf of the
Minister of Finance shall make decisions on relief of import duty, along with lists of
goods enjoying import duty relief as well as appointment of loading seaports.
(3) Automotive component industries securing relief of import duty shall be obliged :
a. to keep books of the imported raw materials of automotive components for the
need of customs audits;
b. to store and maintain documents, records and books connected with the granting
of facilities of relief of import duty in their business places for at least 10 (ten)
years as from the date of realization of the import;
c. to convey reports on the realization of the import.
Article 4
The goods relieved from import duty as meant Article 3 paragraph (2) shall be
subjected to the collection of import duty and other import levies, in the case of the
goods failing to meet the provisions on quantities, kinds and specifications of goods
which are contained in lists of goods upon the import.
Article 5
(1) Goods already securing facilities of relief of import duty can only be used to mid the
need of the relevant industries.
(2) Any misuse of the goods as meant in paragraph (1) shall nullify the facilities of
import duty given to the goods, so that the import duty owed must be paid and the
relevant industries are subjected to fine of 100% (one hundred percent) of the
shortage of import duty.
Article 6
(1) In order to safeguard state financial rights and to assure the fulfillment of customs
and excise provisions in force, the Directorate General of Customs and Excise shall
audit books, records and document of industries and waste treatment companies
connected with the import, use, release and stock of goods.
(2) Based on result of the audit as meant in paragraph (1), industries and waste
treatment companies shall be responsible for the settlement of import duty and
excise owed as well as administration sanction in the form of fine.
Article 7
Upon the enforcement of this decree, the Decree of the Minister of Finance
No.345/KMK.01/1999 shall be decider null and void.
Article 9
The Director General Customs and Excise shall further stipulate provisions
needed for the implementation of this decree.
Article 10
This decree shall come into force as from April 1,2000.
For public cognizance, this decree shall be published by placing it in State
Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On March 31,2000
THE MINISTER OF FINANCE
sgd
BAMBANG SUDIBYO
Attachment :
Decree of the Minister of Finance No : 97/KMK.05/2000 Date : March 31,2000
LIST OF RAW MATERIALS FOR MANUFACTURING AUTOMOTIVE COMPONENTS
No. Descriptions of goods Tariff Headings
1. Potasium titanate 2841.90
2. Natural Graphite in powder or flakes 2504.10
3. Naturial barium sulphate 2511.10
4. Mica powder 2525.20
5. Natural steatite powder and talc powder 2526.20
6. Vermiculite 2530.10
7. Chromite and concentrate 2610.00
8. Titanite and concentrate 2614.00
9. Zirconium ores and concentrate 2615.00
10. Silicon dioxide and fuse silica 2811.22
11. Magnesium Hydroxida and peroxida 2816.10
12. Chrome trioxide 2819.10
13. Chrome oxide 2819.90
14. Iron oxide and iron hydroxide 2821.10
16. Oksida antimoni 2825.80
17. Calsium fluoride 2826.19
18. Barium Sulphate 2833.27
19. Molibdat 2841.70
20. Ester asam tiofosfat (fosforofloat) salts, derivatives, 2920.10 halogenate, sulfonate, nitrate or nitrozation.
21. Diethanolamine and salts 2922.12
22. Trietanolamina and salts 2922.13
23. Dimetil etamolanine and salts 2922.19
24. Isocyanates 2929.10
25. Glass Powder 3207.40
26. Artificial Graphite 3801.10
27. Prepared Rubber accelerator 3812.10
28. Anti-oxidising preparation and other compound stabilisers for 3812.30 rubber or plastics
29. Polyacetal 3907.10
30. Polycarbonate 3907.40
31. Silicones in primary forms 3910.00
32. Hard rubber (I.e. ebonite) in all forms, including waste and 4017.00 scrap, articles thereof
33. Filter paper and paper board 4805.40
34. Felt paper and paper board 4805.50
35. Tarred, bitumnised or asphalted paper and paperboard 4811.10
36. Aramid Short Fiber 5503.10
37. Rayon sewing thread of man-made staple fiber, whether or not 5508.20 put up for retail sale
38. Felt of Wool 5602.21
39. Slag wool, rock wol and similar mineral mineral wool (including 6806.10 intermixtures thereof), in bulk, sheets, or rolls
40. Fabricated asbestos fibres, mixtures with a basis of asbestos 6812.10 or with a basis of asbestor and magnesium carbonate
41. Compressed asbestos fibre jointing, in sheets or rolls 6812.70 42. Tube of fused quartz or other fused silica/quartz glass tube 7002.31
43. Silicon tube 7011.90
60. Cold Rooled Steel Sheet ( 1 < t < 3 mm, w > 600 mm) 7209.26 61. Cold Rooled Steel Sheet ( 0,5 < t < 1 mm, w > 600 mm) 7209.27 62. Cold Rooled Steel Sheet (0,5 mm < t, w > 600 mm) 7209.28 63. Tin Plated or Coated Steel Sheet/coil ( t > 0,5 mm, w > 600 mm) 7210.11 64. Tin Plated or Coated Steel Sheet/Coil (t < 0,5 mm, w > 600 mm) 7210.12 65. Lead Plated or Coated (inlcuding Terne Plated) Steel Sheet/ 7210.20
Coil ( w > 600 mm)
66. Electrolytically Zinc Plated or Coated Steel Sheet/Coil 7210.30 ( w > 600 mm)
67. Chromium Plated or Coated Steel Sheet/Coil ( w > 600 mm) 7210.50 68. Aluminium-Zinc alloy Plated or Coated Steel Sheet/Coil 7210.61
( w > 600 mm)
69. Hot Rolled Steel Strip ( t > 4 mm, 150 < w < 600 mm) 7211.13 70. Hot Rolled Steel Strip ( t > 4,75 mm, w < 600 mm) 7211.14 71. Cold Rolled Steel Strip Containing by Weight 0,25% or more of 7211.23
Carbon ( w < 600 mm)
72. Cold Rooled Steel Strip Containing by Weight less then 0,25% 7211.29 of Carbon ( w < 600 mm)
73. Tin Plated or Coated Steel Strip ( w < 600 mm) 7212.10 74. Electrolytically Zinc Plated or Coated Steel Strip ( w < 600 mm) 7212.20 75. Otherwise Zinc Plated or Coated Steel Strip ( w < 600 mm) 7212.30 76. Otherwise Plated or Coated Steel Strip ( w < 600 mm) 7212.50
77. Claded Steel Strip ( w < 600 mm) 7212.50
78. Carbon Steel Rod 7213.99
79. Hexagonal Steel Bar 7214.20
80. Shaft bars containing by weight lest than 0.5% of carbon 7215.90
81. H Beam Steel Profile 7216.33
82. Steel Bar for Rim Bar and Side Ring 7216.99
83. Spoke wire 7217.10
84. Steel wire palted or coated with zinc 7217.20
85. Stainless Steel sheets with the weight of less than 600 mm 7220.90
86. Stainless Steel Wire 7223.00
87. Steel Alloy Flat Bar Hot Rolled ( w < 600 mm) 7226.91 88. Steel Alloy Flat Bar Cold Rolled ( w < 600 mm) 7226.92
89. Bars and rods of high speed steel 7228.30
90. Cast Iron Tube/Pipe 7303.00
91. Seamless Cold-Draw/Cold-Reduced Steel Tube/Pipe 7304.31 (Circular cross section)
92. Hollow Bar 7304.39
93. Seamless Cold-Draw/Cold-Reduced Stainless Steel Tube/ 7304.41 Pipe (Circular cross section)
94. Seamless Cold-Draw/Cold-Reduced Alloy-Steel Tube/ 7304.51 Pipe (Circular cross section)
95. Pipe of other alloy steel 7304.59
96. Seam or Welded Steel Tube/Pipe 7306.30
97. Seam or Welded Stainless Tube/Pipe 7306.40
98. Carbon Steel Tube 7306.50
100. Coated Welded Steel Tube/Pipe 7306.90
101. Stranded wires, robs, cables of iron/steel 7312.10
102. Copper mattes 7401.10
103. Copper Powder 7406.10
104. Brass Rod 7407.21
105. Copper Refined Wire 7408.19
106. Copper Alloy Wire 7408.21
107. Copper Sheet 7409.11
108. Copper/Brass Alloy Coil 7409.21
109. Brass Sheet 7409.29
110. Copper Alloy Sheet 7409.29
111. Copper Strip/Foil 7410.11
112. Foil of copper alloys 7410.12
113. Copper/Brass Alloy Strip 7410.21
114. Copper Tube/Pipe 7411.10
115. Copper Alloy/Brass Tube/Pipe 7411.21
116. Nickel Alloy 7502.20
117. Nickel powder 7504.00
118. Bar and rod of nickel 7505.11
119. Bar and rod of nickel alloy 7505.12
120. Wire of nickel 7505.21
121. Wire of nickel alloy 7505.22
122. Nickel Plate 7506.00
123. Aluminium Alloy Bar/Wire Rod 7604.29
124. Aluminium sheet, not alloyed with the thickness of above 0.2 mm 7606.11 125. Aluminium sheet, alloyed with the thickness of above 0.2 mm 7606.19 126. Aluminium foil, of a thickness not exceeding of above 0.2 mm 7607.11
not surface-treated
127. Aluminium foil, of a thickness not exceeding of above 0.2 mm, 7607.19 not surface-treated
128. Aluminium Tube/Pipe not Alloyed 7608.10
129. Aluminium Tube/Pipe Alloy 7608.20
130. Pure Lead/Soft Lead (Pb=97 - 99.99%) 7801.10
131. Lead foil of a thickness not exceeding 0.2 mm 7804.11
132. Lead tape of a thickness exceeding 0.2 mm 7804.19
133. Zinc Dust 7903.10
134. Zinc Powder and Flakes 7903.90
135. Electroplating Anode, of Zinc 7907.00
136. Tin Alloy Zinc Adac 8001.20
137. Tin Bar, Rods, Wire 8003.00
138. Tungsten Powder 8101.10
139. Wolfram wire 8101.93
140. Unwrought magnesium containing at least 99.8% 8104.19 by weight of magnesium
141. Zirconium, Waste and scrap, Powder 8109.10
142. Zirconium Alloy 8109.90
143. Antimony 8110.00
144. Khromium 8112.20
