ProdukHukum Perdagangan 460.
DECREE OF THE MINISTER OF FINANCE
NO 460/KMK.03/2001 DATED AUGUST 28, 2001
AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO 569/KMK.04/2000 ON
THE TYPES OF MOTOR VEHICLES SUBJECT TO SALES TAX ON LUXURY GOODS
THE MINISTER OF FINANCE,
Considering :
a. that in an effort to give legal certainty, it is necessary to stipulate the types of motor vehicles exempted from
sales tax on luxury goods (PPnBM) and the types of motor vehicles not subject to PPnBM as well as the
procedures for exempting motor vehicles from PPnBM;
b. that in the event of the selling price or compensation of taxable goods and/ or taxable services affected by
special relation, the fair market price must be set according to the actual condition;
c. that based on the considerations in letter a and b, it is necessary to stipulate a decree of the Minister of
Finance on amendment to decree of the Minister of Finance No 569/KMK.04/2000 on the types of motor
vehicles subject to PPnBM;
In view of :
1. Law No 8/1983 on value added tax and sales tax on luxury goods (Statute Book of 1983 No 51, supplement
to Statute Book No 3264) as has been several times amended the latest by law No 18/2000 (statute Book of
2000 No 128, supplement to Statute Book No 3986);
2. Government regulation No 145/2000 on groups of taxable goods categorized as luxury goods subject to
sales tax on luxury goods ( Statute Book of 2000 No 261, Supplement to Statute Book No 4063 ) as has
been amended by Government Regulation No 60/2001 (Statute Book of 2001 No 106, supplement to statute
Book No 4129);
3. Presidential decree No 228/M/2001;
4. Decree of Minister of Finance No 569/KMK.04/2000 on the types of motor vehicle subject to sales tax on
luxury goods;
DECIDES :
To stipulate :
DECREE OF THE MINISTER OF FINANCE ON AMENDMENT TO DECREE OF THE MMIINISTER OF
FINANCE NO 569/KMK.04/2000 ON THE TYPES OF MOTOR VEHICLES SUBJECT TO SALES TAX ON
LUXURY GOODS.
Article I
Several provisions in decree of the Minister of Finance No 569/KMK.04/2000 on the types of motor
vehicles subject to PPnBM shall be amended so that it entirely reads as follows :
(1) The delivery of certain taxable goods categorized as luxury goods in custom areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
luxury goods as referred to in Attachment I to this decree of Minister of Finance, shall be subject to PPnBM
as much as 10% (ten percent).
(2) The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
luxury goods as referred to in Attachment II to this decree of Minister of Finance shall be subject to PPnBM
as much as 20% (twenty percent).
(3) The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
(4)
(5)
(6)
(7)
2.
luxury goods as referred to in Attachment III to this Decree of Minister of Finance, shall be subject to
PPnBM as much as 30% (thirty percent).
The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
luxury goods as referred to in Attachment IV to this decree of Minister of Finance, shall be subject to
PPnBM as much as 40% (forty percent).
The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
luxury goods as referred to in Attachment V to this decree of the Minister of Finance, shall be subject to
PPnBM as much as 50% (fifty percent).
The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
luxury goods as referred to in Attachment VI to this Decree of Minister of Finance, shall be subject to
PPnBm as much as 60% (sixty percent).
The delivery of certain taxable goods categorized as luxury goods in customs in areas by companies
producing certain taxable goods categorized as luxury goods or the import of certain taxable goods
categorized as luxury goods as referred to in Attachment VII to this Decree of the Minister of Finance, shall
be subject to PPnBM as much as 75% ( seventy-five percent).
Provisions in Article 2 shall be abolished.
3. Provisions in article 4 paragraphs (1), (2), and (4) shall be amended, paragraphs 93) and (5) shall be
abolished, and 1 (one) paragraph, namely paragraph 96) shall be added to Article 4 so that it entirely reads
as follows :
Article 4
(1) In the event that the delivery of motor vehicle as referred to in article 1 takes place in costumes areas, the
tax base used for the calculation of PPnBM shall be the selling prices.
(2) In the event of the import of motor vehicle as referred to in Article 1, the tax base used for the calculation of
PPnBM shall be the import value used as the basis for the calculation of import duty, plus other import duty
and levies imposed within the framework of the existing custom rules.
(3) Abolished.
(4) In the event of special relation between assembling plants or motor vehicle manufactures and distributors,
dealers or agents found affecting the selling price, this making the selling prices lower than the fair market
price, the tax base used for the calculation of PPnBM shall be set as much as the fair market prices.
(5) Abolished
(6) The fair market price among the parties having special relation shall be determined through an audit which
refers to guidelines for conducting a tax audit of taxpayers having special relation as stipulated by the
Director General of Taxation
4. Provision in article 6 paragraph (1) and (2) shall be amended and one paragraph namely paragraph (3) shall
be added to Article 6 so that it entirely reads as follows :
Article 6
(1) Exempted from PPnBM shall be
a. The import or delivery of motor vehicle in customs areas used for ambulances, hearses, fire trucks,
paddy cars, public transport vehicles,
b. The import or delivery of all types of motor vehicles in customs areas used for the purpose of state
protocol, provided that the fund is originated from the state budget (APBN) / regional budget (APBD);
c. The import or delivery of motor vehicle for the transport of 10 (ten) or more persons including the
driver, with reciprocating or compression-ignition-internal combustion piston engine (diesel or semi
diesel of all types of cylinder capacity), in custom areas, used for official vehicles for the National
Defense (TNI) or the National Police (Polri), provided the fund is originated from APBN/APBD;
d. The import or delivery of all types of motor vehicles in customs areas used for TNI or Polri patrol,
provided that the fund is originated from APBN/APBD.
(2) To secure exemption from PPnBM on the import or delivery of motor vehicles as referred to in paragraph
(1), the buyers of motor vehicles shall apply to the Director General of taxation for PPnBM-free certificates.
(3) PPnBM-free Certificated as referred to in paragraph (2) may be granted for the import or delivery of motor
vehicles used as public transport vehicles on or after January 1, 2001 until the stipulation date of the decree
of the Minister of Finance.
5. 1 (one) article namely Article 6A shall be inserted between Articles 6 and 7 as follows:
Article 6A
PPnBM shall not imposed on the import or the import or delivery in custom areas of motor vehicles used
for cargo vehicles.
6. Provisions in Article 7 paragraph (1) shall be amended so that Article 7 entirely reads as follows :
Article 7
(1) If the taxable goods categorized as luxury goods exempted from PPnBM as referred to in Article 6
paragraph (1) within a period of 5 (five) years after the import or delivery of the taxable goods are
transferred to other parties or have their function changed, PPnBM due at the time when the taxable goods
were imported or delivered shall be paid within 1 (one) month after the taxable goods are transferred to
other parties or have their function changed.
(2) If within the period of 1 (one) month as referred to in paragraph (1) the PPnBM due has not been paid or is
underpaid, the Director General of Taxation shall issue underpaid tax assessment from (SKPKB) plus
sanction within the framework of the existing rules.
Article II
This Decree of the Minister of Finance shall begin to take effect on September 1, 2001.
For public cognizance, this Decree of Minister of Finance shall be announced by placing it the State
gazette of the Republic of Indonesia.
Stipulated in Jakarta
On August 28, 2001
THE MINISTER OF FINANCE
sgd
BOEDIONO
ATTACHMENT I
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SEBJECT TO PPnBM AS MUCH AS 10%
-----------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-----------------------------------------------------------------------------------------------------------------a.
Motor vehicles for the transport of 10 (ten) or more person
8702.10.910
including the driver, with reciprocating or compression
8702.10.990
ignition internal combustion piston engine (diesel or semi
8702.90.910
diesel), of all types of cylinder capacity.
8702.90.990
b.
Motor vehicle for the transport of less than 10 (ten) person
including the driver other than sedans or station wagons,
with spark-ignition internal combustion reciprocating
piston engine, with two wheel drive (4x2) system, of a cylinder
capacity not exceeding 1500 cc.
c.
8703.21.919
8703.22.919
Motor vehicles for transport of less than 10 (ten) person
8703.31.919
including the driver other than sedan or station wagon
with compression ignition internal combustion piston
engine (diesel or semi diesel), with two wheel drive (4x2)
system, of a cylinder capacity not exceeding 1500 cc.
-----------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT II
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 20%
----------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-----------------------------------------------------------------------------------------------------------------Motor vehicles for the transport of less than 10 (ten)
person including the driver than sedans or station wagons
with two wheel drive (4x2) system :
a.
Motor vehicle, with spark ignition internal combustion
reciprocating piston engine, of a cylinder capacity
exceeding 1500 cc but not exceeding 2500 cc;
b.
Motor vehicles with compression ignition internal combustion
Piston engine (diesel or semi diesel), of a cylinder capacity
Exceeding 1500 cc but not exceeding 2500 cc;
ex 8723.21.919
8703.32.919
------------------------------------------------------------------------------------------------------------------------
THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT III
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 30%
----------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-----------------------------------------------------------------------------------------------------------------Motor vehicles for the transport of less than 10 (ten)
person including the driver :
a.
Motor vehicle, with spark ignition internal combustion
reciprocating piston engine, of a cylinder capacity
exceeding 1500 cc :
- sedan or station wagons
- other than sedan or station wagons, with four wheel
driver (4x4) system;
b.
Motor vehicles other than sedans or station wagons,
With spark ignition internal combustion reciprocating
Piston engine with two wheel drive (4x2) system, of a cylinder
Capacity exceeding 2500 cc but not exceeding 3000 cc.
c.
8703.21.190
8703.22.190
8703.21.929
8703.22.929
ex 8703.23.929
Motor vehicles, with compression ignition internal combustion
Piston engine (diesel or semi diesel), of a cylinder capacity not
Exceeding 1500 cc :
- sedan or station wagons
8703.31.190
- other than sedan or station wagons, with four wheel driver
8703.31.929
(4x4) system;
-----------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT IV
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 40%
----------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-----------------------------------------------------------------------------------------------------------------Motor vehicles for the transport of less than 10 (ten)
person including the driver :
a.
Motor vehicle, with spark ignition internal combustion
reciprocating piston engine, of a cylinder capacity
exceeding 1500 cc but not exceeding 3000 cc :
- sedan or station wagons
- other than sedan or station wagons, with four wheel
driver (4x4) system;
b.
8703.23.190
8703.23.929
Motor vehicles, with compression ignition internal combustion
Piston engine (diesel or semi diesel), of a cylinder capacity
Exceeding 1500 cc but not exceeding 2500cc :
- sedan or station wagons
8703.32.190
- other than sedan or station wagons, with four wheel driver
8703.32.929
(4x4) system;
-----------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT V
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 50%
-------------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-------------------------------------------------------------------------------------------------------------------All types of vehicles specially designed for golf
ex 8703.10.000
--------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT VI
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 60%
-------------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-------------------------------------------------------------------------------------------------------------------a.
A group of two wheeled motor vehicles of a cylinder
Capacity exceeding 250 cc but not exceeding 500 cc :
- motorcycles (including moped) and cycles fitted with
8711.30.900
or without side cars; sidecars
ex 8711.90.000
b.
Vehicles specially designed for travelling on snow, in
Coast, in mountain and similar vehicles.
Ex 8703.10.000
--------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT VII
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 75%
-------------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-------------------------------------------------------------------------------------------------------------------a.
A group of two wheeled motor vehicles of a cylinder
Capacity exceeding 500 cc :
- motorcycles (including moped) and cycles fitted with
8711.40.900
an auxiliary motor, with or without side-car; sidecars
8711.50.900
ex 8711.90.000
b.
Motor vehicles for the transport of less than 10 (ten) person
Including the driver, with spark-ignition internal combustion
Reciprocating piston engine, of a cylinder capacity exceeding
3000 cc :
- sedan or station wagons
- other than sedans or station wagons, with two wheel drive
(4x2) system;
- other than sedans or station wagons, with four wheel driver
(4x4) system.
c. Motor vehicles for the transport of less than 10 (ten) person
Including the driver, with compression-ignition internal
Combustion piston engine (diesel or semi diesel), of a cylinder
Capacity exceeding 2500 cc :
- sedan or station wagons
- other than sedans or station wagons, with two wheel drive
(4x2) system;
- other than sedans or station wagons, with four wheel driver
(4x4) system.
d.
Trailers or semi trailers of the caravan type, for housing or camping
8703.24.190
8703.24.919
8703.24.929
8703.33.190
8703.33.919
8703.33.929
8716.10.000
--------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
NO 460/KMK.03/2001 DATED AUGUST 28, 2001
AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO 569/KMK.04/2000 ON
THE TYPES OF MOTOR VEHICLES SUBJECT TO SALES TAX ON LUXURY GOODS
THE MINISTER OF FINANCE,
Considering :
a. that in an effort to give legal certainty, it is necessary to stipulate the types of motor vehicles exempted from
sales tax on luxury goods (PPnBM) and the types of motor vehicles not subject to PPnBM as well as the
procedures for exempting motor vehicles from PPnBM;
b. that in the event of the selling price or compensation of taxable goods and/ or taxable services affected by
special relation, the fair market price must be set according to the actual condition;
c. that based on the considerations in letter a and b, it is necessary to stipulate a decree of the Minister of
Finance on amendment to decree of the Minister of Finance No 569/KMK.04/2000 on the types of motor
vehicles subject to PPnBM;
In view of :
1. Law No 8/1983 on value added tax and sales tax on luxury goods (Statute Book of 1983 No 51, supplement
to Statute Book No 3264) as has been several times amended the latest by law No 18/2000 (statute Book of
2000 No 128, supplement to Statute Book No 3986);
2. Government regulation No 145/2000 on groups of taxable goods categorized as luxury goods subject to
sales tax on luxury goods ( Statute Book of 2000 No 261, Supplement to Statute Book No 4063 ) as has
been amended by Government Regulation No 60/2001 (Statute Book of 2001 No 106, supplement to statute
Book No 4129);
3. Presidential decree No 228/M/2001;
4. Decree of Minister of Finance No 569/KMK.04/2000 on the types of motor vehicle subject to sales tax on
luxury goods;
DECIDES :
To stipulate :
DECREE OF THE MINISTER OF FINANCE ON AMENDMENT TO DECREE OF THE MMIINISTER OF
FINANCE NO 569/KMK.04/2000 ON THE TYPES OF MOTOR VEHICLES SUBJECT TO SALES TAX ON
LUXURY GOODS.
Article I
Several provisions in decree of the Minister of Finance No 569/KMK.04/2000 on the types of motor
vehicles subject to PPnBM shall be amended so that it entirely reads as follows :
(1) The delivery of certain taxable goods categorized as luxury goods in custom areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
luxury goods as referred to in Attachment I to this decree of Minister of Finance, shall be subject to PPnBM
as much as 10% (ten percent).
(2) The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
luxury goods as referred to in Attachment II to this decree of Minister of Finance shall be subject to PPnBM
as much as 20% (twenty percent).
(3) The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
(4)
(5)
(6)
(7)
2.
luxury goods as referred to in Attachment III to this Decree of Minister of Finance, shall be subject to
PPnBM as much as 30% (thirty percent).
The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
luxury goods as referred to in Attachment IV to this decree of Minister of Finance, shall be subject to
PPnBM as much as 40% (forty percent).
The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
luxury goods as referred to in Attachment V to this decree of the Minister of Finance, shall be subject to
PPnBM as much as 50% (fifty percent).
The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing
certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as
luxury goods as referred to in Attachment VI to this Decree of Minister of Finance, shall be subject to
PPnBm as much as 60% (sixty percent).
The delivery of certain taxable goods categorized as luxury goods in customs in areas by companies
producing certain taxable goods categorized as luxury goods or the import of certain taxable goods
categorized as luxury goods as referred to in Attachment VII to this Decree of the Minister of Finance, shall
be subject to PPnBM as much as 75% ( seventy-five percent).
Provisions in Article 2 shall be abolished.
3. Provisions in article 4 paragraphs (1), (2), and (4) shall be amended, paragraphs 93) and (5) shall be
abolished, and 1 (one) paragraph, namely paragraph 96) shall be added to Article 4 so that it entirely reads
as follows :
Article 4
(1) In the event that the delivery of motor vehicle as referred to in article 1 takes place in costumes areas, the
tax base used for the calculation of PPnBM shall be the selling prices.
(2) In the event of the import of motor vehicle as referred to in Article 1, the tax base used for the calculation of
PPnBM shall be the import value used as the basis for the calculation of import duty, plus other import duty
and levies imposed within the framework of the existing custom rules.
(3) Abolished.
(4) In the event of special relation between assembling plants or motor vehicle manufactures and distributors,
dealers or agents found affecting the selling price, this making the selling prices lower than the fair market
price, the tax base used for the calculation of PPnBM shall be set as much as the fair market prices.
(5) Abolished
(6) The fair market price among the parties having special relation shall be determined through an audit which
refers to guidelines for conducting a tax audit of taxpayers having special relation as stipulated by the
Director General of Taxation
4. Provision in article 6 paragraph (1) and (2) shall be amended and one paragraph namely paragraph (3) shall
be added to Article 6 so that it entirely reads as follows :
Article 6
(1) Exempted from PPnBM shall be
a. The import or delivery of motor vehicle in customs areas used for ambulances, hearses, fire trucks,
paddy cars, public transport vehicles,
b. The import or delivery of all types of motor vehicles in customs areas used for the purpose of state
protocol, provided that the fund is originated from the state budget (APBN) / regional budget (APBD);
c. The import or delivery of motor vehicle for the transport of 10 (ten) or more persons including the
driver, with reciprocating or compression-ignition-internal combustion piston engine (diesel or semi
diesel of all types of cylinder capacity), in custom areas, used for official vehicles for the National
Defense (TNI) or the National Police (Polri), provided the fund is originated from APBN/APBD;
d. The import or delivery of all types of motor vehicles in customs areas used for TNI or Polri patrol,
provided that the fund is originated from APBN/APBD.
(2) To secure exemption from PPnBM on the import or delivery of motor vehicles as referred to in paragraph
(1), the buyers of motor vehicles shall apply to the Director General of taxation for PPnBM-free certificates.
(3) PPnBM-free Certificated as referred to in paragraph (2) may be granted for the import or delivery of motor
vehicles used as public transport vehicles on or after January 1, 2001 until the stipulation date of the decree
of the Minister of Finance.
5. 1 (one) article namely Article 6A shall be inserted between Articles 6 and 7 as follows:
Article 6A
PPnBM shall not imposed on the import or the import or delivery in custom areas of motor vehicles used
for cargo vehicles.
6. Provisions in Article 7 paragraph (1) shall be amended so that Article 7 entirely reads as follows :
Article 7
(1) If the taxable goods categorized as luxury goods exempted from PPnBM as referred to in Article 6
paragraph (1) within a period of 5 (five) years after the import or delivery of the taxable goods are
transferred to other parties or have their function changed, PPnBM due at the time when the taxable goods
were imported or delivered shall be paid within 1 (one) month after the taxable goods are transferred to
other parties or have their function changed.
(2) If within the period of 1 (one) month as referred to in paragraph (1) the PPnBM due has not been paid or is
underpaid, the Director General of Taxation shall issue underpaid tax assessment from (SKPKB) plus
sanction within the framework of the existing rules.
Article II
This Decree of the Minister of Finance shall begin to take effect on September 1, 2001.
For public cognizance, this Decree of Minister of Finance shall be announced by placing it the State
gazette of the Republic of Indonesia.
Stipulated in Jakarta
On August 28, 2001
THE MINISTER OF FINANCE
sgd
BOEDIONO
ATTACHMENT I
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SEBJECT TO PPnBM AS MUCH AS 10%
-----------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-----------------------------------------------------------------------------------------------------------------a.
Motor vehicles for the transport of 10 (ten) or more person
8702.10.910
including the driver, with reciprocating or compression
8702.10.990
ignition internal combustion piston engine (diesel or semi
8702.90.910
diesel), of all types of cylinder capacity.
8702.90.990
b.
Motor vehicle for the transport of less than 10 (ten) person
including the driver other than sedans or station wagons,
with spark-ignition internal combustion reciprocating
piston engine, with two wheel drive (4x2) system, of a cylinder
capacity not exceeding 1500 cc.
c.
8703.21.919
8703.22.919
Motor vehicles for transport of less than 10 (ten) person
8703.31.919
including the driver other than sedan or station wagon
with compression ignition internal combustion piston
engine (diesel or semi diesel), with two wheel drive (4x2)
system, of a cylinder capacity not exceeding 1500 cc.
-----------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT II
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 20%
----------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-----------------------------------------------------------------------------------------------------------------Motor vehicles for the transport of less than 10 (ten)
person including the driver than sedans or station wagons
with two wheel drive (4x2) system :
a.
Motor vehicle, with spark ignition internal combustion
reciprocating piston engine, of a cylinder capacity
exceeding 1500 cc but not exceeding 2500 cc;
b.
Motor vehicles with compression ignition internal combustion
Piston engine (diesel or semi diesel), of a cylinder capacity
Exceeding 1500 cc but not exceeding 2500 cc;
ex 8723.21.919
8703.32.919
------------------------------------------------------------------------------------------------------------------------
THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT III
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 30%
----------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-----------------------------------------------------------------------------------------------------------------Motor vehicles for the transport of less than 10 (ten)
person including the driver :
a.
Motor vehicle, with spark ignition internal combustion
reciprocating piston engine, of a cylinder capacity
exceeding 1500 cc :
- sedan or station wagons
- other than sedan or station wagons, with four wheel
driver (4x4) system;
b.
Motor vehicles other than sedans or station wagons,
With spark ignition internal combustion reciprocating
Piston engine with two wheel drive (4x2) system, of a cylinder
Capacity exceeding 2500 cc but not exceeding 3000 cc.
c.
8703.21.190
8703.22.190
8703.21.929
8703.22.929
ex 8703.23.929
Motor vehicles, with compression ignition internal combustion
Piston engine (diesel or semi diesel), of a cylinder capacity not
Exceeding 1500 cc :
- sedan or station wagons
8703.31.190
- other than sedan or station wagons, with four wheel driver
8703.31.929
(4x4) system;
-----------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT IV
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 40%
----------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-----------------------------------------------------------------------------------------------------------------Motor vehicles for the transport of less than 10 (ten)
person including the driver :
a.
Motor vehicle, with spark ignition internal combustion
reciprocating piston engine, of a cylinder capacity
exceeding 1500 cc but not exceeding 3000 cc :
- sedan or station wagons
- other than sedan or station wagons, with four wheel
driver (4x4) system;
b.
8703.23.190
8703.23.929
Motor vehicles, with compression ignition internal combustion
Piston engine (diesel or semi diesel), of a cylinder capacity
Exceeding 1500 cc but not exceeding 2500cc :
- sedan or station wagons
8703.32.190
- other than sedan or station wagons, with four wheel driver
8703.32.929
(4x4) system;
-----------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT V
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 50%
-------------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-------------------------------------------------------------------------------------------------------------------All types of vehicles specially designed for golf
ex 8703.10.000
--------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT VI
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 60%
-------------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-------------------------------------------------------------------------------------------------------------------a.
A group of two wheeled motor vehicles of a cylinder
Capacity exceeding 250 cc but not exceeding 500 cc :
- motorcycles (including moped) and cycles fitted with
8711.30.900
or without side cars; sidecars
ex 8711.90.000
b.
Vehicles specially designed for travelling on snow, in
Coast, in mountain and similar vehicles.
Ex 8703.10.000
--------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO
ATTACHMENT VII
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT
OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 75%
-------------------------------------------------------------------------------------------------------------------No
DESCRIPTION OF GOODS
HEADINGS
-------------------------------------------------------------------------------------------------------------------a.
A group of two wheeled motor vehicles of a cylinder
Capacity exceeding 500 cc :
- motorcycles (including moped) and cycles fitted with
8711.40.900
an auxiliary motor, with or without side-car; sidecars
8711.50.900
ex 8711.90.000
b.
Motor vehicles for the transport of less than 10 (ten) person
Including the driver, with spark-ignition internal combustion
Reciprocating piston engine, of a cylinder capacity exceeding
3000 cc :
- sedan or station wagons
- other than sedans or station wagons, with two wheel drive
(4x2) system;
- other than sedans or station wagons, with four wheel driver
(4x4) system.
c. Motor vehicles for the transport of less than 10 (ten) person
Including the driver, with compression-ignition internal
Combustion piston engine (diesel or semi diesel), of a cylinder
Capacity exceeding 2500 cc :
- sedan or station wagons
- other than sedans or station wagons, with two wheel drive
(4x2) system;
- other than sedans or station wagons, with four wheel driver
(4x4) system.
d.
Trailers or semi trailers of the caravan type, for housing or camping
8703.24.190
8703.24.919
8703.24.929
8703.33.190
8703.33.919
8703.33.929
8716.10.000
--------------------------------------------------------------------------------------------------------------------THE MINISTER OF FINANCE,
sgd
BOEDIONO