ProdukHukum Perdagangan 570.
DECREE OF THE MINISTER OF FINANCE
NO. 570/KMK.04/2000 DATED DECEMBER 26, 2000
TYPES OF TAXABLE GOODS CATEGORIZED AS LUXURY OTHER THAN
MOTORIZED VEHICLES SUBJECTED TO THE
SALES TAX ON LUXURY GOODS
THE MINISTER OF FINANCE,
Considering :
That in the framework of implementing the provision of Article 1 of Government Regulation No.
145/2000 on the group of taxable goods categorized as luxury and subjected to the sales tax on luxury goods, it
is necessary to stipulate a decree of the Minister of Finance on the types of taxable goods categorized as luxury
other than motorized vehicles subjected to the sales tax on luxury goods,
In view of :
1. Law No. 8/1983 on the value added tax on goods and services and the sales tax on luxury goods (Statute
Book No. 51/1983, Supplement to Statute Book No. 3264) as already amended the latest by Law No.
18/2000 (Statute Book No. 126/2000, Supplement to Statute Book No. 3986);
2. Government Regulation No. 145/2000 on the group of taxable goods categorized as luxury and subjected to
the sales tax on luxury goods (Statute Book No. 261/2000, Supplement to Statute Book No. 4063);
3. Presidential Decree No. 234/M/2000.
DECIDES:
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE TYPES OF TAXABLE GOODS
CATEGORIZED AS LUXURY OTHER THAN MOTORIZED VEHICLES SUBJECTED TO THE SALES
TAX ON LUXURY GOODS.
Article 1
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment I to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 10% (ten percent).
Article 2
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment II to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 20% (twenty percent).
Article 3
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment III to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 30% (thirty percent).
Article 4
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment IV to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 40% (forty percent).
Article 5
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment V to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 50% (fifty percent).
Article 6
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment VI to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 75% (seventy-five percent).
Article 7
At the time when this decree of the Finance Minister comes into effect, Decree of the Finance Minister
No. 644/KMK.04/1994 on the types and kinds of taxable goods categorized as luxury other than motorized
vehicles subjected to the sales tax on luxury goods as already amended by Decree of Finance Minister No.
274/KMK.04/1995 shall be declared null and void.
Article 8
The provisions needed in the framework of implementing this decree of the finance minister shall be
stipulated in a decision of the director general of taxation.
Article 9
This decree of the Finance Minister shall take effect as from January 1, 2001.
For public cognizance, this decree of the Finance Minister shall be announced by publishing it in the
State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On December 26, 2000
FINANCE MINISTER
sgd.
PRIJADI PRAPTOSUHARDJO
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.
a.
a.1.
a.2.
b.
b.1.
DESCRIPTION OF GOODS
Group of milk cream or milk which is soured/fermented, containing sugar addition or
other sweetening stuff or not, provided with aroma or not, flavored or not, containing
fruit, cereals, cocoa or not, yogurt, kephir, whey, cheese, butter or fat or oil obtained
from milk, bottled/packaged, shall be :
Milk cream or soured/fermented milk :
Yogurt, kephir and other soured/fermented milk or milk cream, containing sugar
addition or other sweetening stuff or not, given aroma or not, flavored or not,
containing additional fruit, cereals or cocoa, bottled/packaged.
Grated cheese and cheese powder of all types, blue veined cheese and other cheese
bottled/packaged.
HS NO.
0403.10.000
0403.90
0403.90.900
0406.20.000
0406.40.000
0406.90.000
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 2009.19.100
juice, apple juice, other fruit juice, vegetable juice, mixture of fruit juice or mixture of 2009.19.990
vegetable juice
2009.20
2009.20.100
2009.20.910
2009.30
2009.30.100
2009.30.910
2009.40
2009.40.100
2009.40.910
2009.50
2009.50.100
2009.50.910
2009.60
2009.60.100
2009.60.910
2009.70
2009.70.100
2009.70.910
2009.80
2009.80.100
2009.80.910
2009.90
2009.90.100
2009.90.910
c.
c.1.
c.2.
d.
d.1.
d.2.
d.3.
e.
e.1.
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 :
Soda water containing addition of sugar or other sweetening stuff or aroma
22.02
2202.10.000
Other beverages not containing alcohol, excluding drinking water either containing 2202.90.000
mineral or not.
Group of beauty products for the care of skin, hands, feet and hair, and other make-up
preparations, packaged/bottled, shall be
Processed stuff for beauty care or make-up and processed stuff for skin protection
(other than medicines), including processed stuff for skin cover or coloring as
protection against sunshine : processed stuff for treatment or hand and foot care.
Preparations for beauty care and make-up and processed stuff for skin protection
(other than medicines), including processed stuff for skin cover or coloring and
protection against sunshine : processed stuff for treatment or hand and foot care.
-Preparations for lip make-up
-Preparations for eye make-up
-Preparations for hand and foot care
-Miscellany :
--Powder, compacted or not :
--Face powder
--Miscellany
Processed stuff for hair use
Preparations for use on the hair
-Shampoo
-Preparations for hair perming or hair straightening
-Hair lacquers
Miscellany
Preparations/processed stuffs used prior to shaving, while shaving or after shaving, for
removal of body odor, preparations for bathing purposes, medicine to remove hair and
so forth, cosmetics or perfume preparations, preparations/processed stuffs to remove
odor in a room, perfumed or not or whether containing disinfectants
-Preparations used for shaving, while shaving or after shaving
-Removal of body odor and sweat
-Fragrant salt and other processed stuffs for bathing purposes
-Perfumery preparations for the room, including those to remove odor used in
religious rites :
--"Argabatti" preparations and other stuffs to remove odor, burned when used
--Others
-Others
33.04
3304.10.000
3304.20.000
3304.30.000
3304.91
3304.91.200
3304.99.000
33.05
3305.10.000
3305.20.000
3305.30.000
3305.90.000
33.07
3307.10.000
3307.20.000
3307.30.000
3307.41.000
3307.49.000
3307.90.000
Group of household utensils, cooling machines, heaters, automatic vending machines,
including money exchange machines and television broadcast receivers shall be :
Hearths, stoves, open hearths, cooking devices (including hearths with additional 73.21
kettle for central heating), large roasting devices, braziers, gas bands, heating plates
and similar household utensils operated with gas, and made of iron or steel, of the
portable type.
-Cooking equipment and heating plates :
--Operated with gas fuel or a combination of gas and other fuels
-Other equipment :
--Gas fuels or combination of gas and other fuels
Refrigerators with a capacity of not more than 230 l, freezers, other cooling and
freezing machines with heat exhaust pumps, and bulk milk cooling tank along with the
spare parts.
-Refrigerators with a capacity of not more than 230 l, of the household type :
-Freezers of a box type with a capacity of not more than 800 l
-Freezers of the perpendicular type, with a capacity of not more than 900 l
Heating devices which directly channels water heated with gas or others, used for
household purposes
-A heater which directly channels heated water or a water heater in a supply tank,
using gas or non-gas
Automatic vending machines, including money changing machines and automatic
vending machines for songs
7321.11.000
f.
Group of carpets and textile for floor covering made of coconut fibers
5702.20.000
g.
Group of instruments and equipment :
Fishing rods and fishing line
-Fishing rods
-A device for rolling up fishing line
Group of children's toys, shall be :
-Human-like dolls
9507.10.000
9507.30.000
e.2.
e.3.
e.4.
e.5.
e.6.
h.
7321.81.000
8418…..
8419.11.100
8419.19.100
84.76
8476.21.000
8476.29.000
8476.81.000
8476.89.000
84.79
8479.89.200
Electric devices directly channeling heated water or electric devices, water heaters in 85.16
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 8516.10.000
immersion heaters
8516.21.000
-Hair dryers or hand dryers using electrical heat :
8516.29.000
--Hair dryers
8516.31.000
--Other hair drying apparatuses
8516.32.000
--Hand drying apparatuses
8516.33.000
-Other hearths; cooking devices, cooking plates, boiling rings, meat grillers and 8516.40.000
toasters
8516.60.000
-Other electric heaters :
--Tea or coffee makers
8516.71.000
--Toasters
8516.72.000
--Others
8516.79.000
Television receiver, combined or not with a radio receiver or a recorder or a voice
reproduction device, or a video, a video monitor :
-A color TV sized 17 inches up to 21 inches
-Black and white video monitor or other monochrome picture
8528.12….
8528.22.000
-Other toys : scale models and recreation models like this, working or not; all puzzle 9502.10.000
games
--Electric trains, including the rails, signs and other equipment
9503.10.000
--Components of assembled scale model, working or not
9503.20.000
--Other construction sets and construction games
9503.30.000
--Toys in the form of animals or non-human creatures :
---Stuffed
9503.41.000
---Others
9503.49.000
--Musical instrument toys and their apparatuses
9503.50.000
--Puzzle games
9503.60.000
--Other toys, inserted in the sets or equipment
9503.70.000
--Toys and other models, along with the motors
9503.80.000
-Others
9503.90.000
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.
a.
a.1.
a.2.
a.3.
b.
b.1.
b.2.
DESCRIPTION OF GOODS
Group of household utensils, cooling machines and heaters other than those referred to
in sub-article (1) shall be :
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
Refrigerators with a capacity of over 230 liters, freezers, cooling machines & other
freezers, heat exhaust pumps and bulk milk cooling tanks along with the spare parts,
and a combination of freezers completed with a separate outer door refrigerators,
freezers and other cooling and freezing machines, electric or others; heat exhaust
pumps.
-Combination of freezers, completed with separate outer doors
-Refrigerators with a capacity of over 230 liters, of the household type :
--A compression type
--En electric absorption type
--Others
-Other refrigerators or freezers; heat exhaust pumps :
--Others
-Freezers of a case type with a capacity of over 800 liters
-Freezers of a perpendicular type, with a capacity of over 900 liters
Electric devices which directly channels heated water or electric water heaters in
supply tanks; electric dyers; electric room heaters and electric ground heaters; electricthermal hair-styling machines (for example, hair dryers, hair curlers, electric hairpinners for hair perming devices) and hand dryers; electric irons; other thermal
electric devices of the types used for household purposes; other electric heat resistant
devices
-Electric heaters for rooms and electric ground heaters :
--Room heating radiators
--Others
Group of luxury residences like luxury houses, apartments, condominiums, town
houses and the like shall be :
Houses with a total area of 400 m2 or more, or houses using electricity with a power
of over 6,000 watts
Apartments, condominiums, town houses, and the like
HS NO.
73.21
7321.11.000
7321.81.000
8418.10.000
8418.21.000
8418.22.000
8418.29.000
8418.69.000
85.16
8516.21.000
8516.29.000
c.
d.
d.1.
Group of sanitary goods and their equipment, except those made of plastic, iron
sheeting or cement shall be :
Sanitary goods and parts thereof, made of iron or steel
73.24
Sanitary goods and parts thereof, made of iron or steel
-Washing containers of a sink made of anti-corrosion steel
-Bath tub :
--Of cast iron, with enamel covering or not
--Others
-Others, including parts :
--To flush closet water, urine
--Others
---To flush closet water, urine and disposal water
73.24
7324.10.000
7324.21.000
7324.29.000
7324.90
7324.90.100
7324.90.900
8479.89.600
Group of photography instruments, cinematography instruments, optical instruments,
voice or picture recording devices, recording medium, voice receiver and transmitter,
television broadcast receiver, other than those referred to sub-article (1) and their parts
shall be :
Photographic films in rolls, light sensitive, not exposed to light, other than for X-ray, 37.02
from any materials except paper, cardboard or textile, instant print films in rolls, light
sensitive, unexposed to light, except film in rolls of more than 14 m.
Photographic film in rolls, light sensitive, unexposed to light, from any materials other
than paper, cardboard or textile, instant print film in rolls, light sensitive, unexposed to
light :
-Instant print film :
--Others
-Other film, without perforation, of not more than 105 mm in width
--For polychrome photography :
---Others
--Others with silver emulsion of halida :
---Others
-- Others
--- Others
-Other film without perforation with a width of more than 105 mm
-In width not exceeding 610 mm and a length of not exceeding 200 m :
---Others :
----Others
-With a width exceeding 105 mm but not exceeding 610 mm :
---Others :
----Others
3702.20
3702.20.900
3702.31
3702.31.900
3702.32
3702.32.900
3702.39
3702.39.900
3702.43
3702.43.990
3702.44
3702.44.990
-Other film, for polychrome film :
--In a width not exceeding 16 mm and of a length not exceeding 14 m
3702.51.000
--In a width not exceeding 16 mm and in a length exceeding 14 m
3702.52
--In a width exceeding 16 mm but not exceeding 35 mm, and of a length of not 3702.53.000
exceeding 30 m, other than for a slide
-- In a width exceeding 16 mm but not exceeding 35 mm, and in a length not 3702.54.000
exceeding 30 m, other than for a slide
--In a width of exceeding 35 mm :
3702.56
---Others
3702.56.900
d.2.
d.3.
d.4.
d.5.
-Others :
--In a width not exceeding 16 mm and a length of not more than 14 m
---Others
--With a width exceeding 16 mm but not exceeding 35 mm and the length not
exceeding 30 m :
---Others
--With a width exceeding 35 mm :
---Others
Objective lenses, filters and parts or equipment of cameras, projectors or machines of
photography for enlargement or size reduction.
3702.91
3702.91.900
3702.93
3702.93.900
3702.95
3702.95.900
Lenses, prisms, mirrors and other optical elements, of any materials, fixed, or forming
part of or equipment of an instrument or apparatus, except when the elements are
made of glass and are not optical worked on
-Objective lenses :
--For cameras, projectors or machines of photography for enlargement or size
reduction
-Filters :
--For use in cameras or as equipment of cameras
--Others
-Others :
--For use in cameras or as equipment of cameras
--Others
Double and single telescopes except for state's purposes
90.02
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
Cameras for photography (other than cameras for cinematography); blitz apparatuses
for photography and blitz lights
90.05
-Cameras for instant printing
-Other cameras
--With viewfinders through (SIR) reflex single-lens lenses for film rolls the width of
which do not exceed 35 mm :
---For ordinary purposes
--Others, for film rolls the width of which is less than 35 mm :
---For ordinary purposes
--Others, for film rolls of 35 mm wide:
-Cameras with viewfinders separate from the lenses with the film rolls of 35 mm wide
-Blitz and blitz light apparatuses for photography :
--Electricity disposal blitz apparatuses
--Blitz apparatuses, cubicle blitz lights and the like
--Others
Electric apparatuses for telephone or telegraph network, including telephone network
90.06
9002.11.000
9002.20
9002.20.100
9002.20.900
9002.90
9002.90.100
9002.90.900
9005.10.000
9005.80
9005.80.100
9005.80.900
9006.40.000
9006.51
9006.51.100
9006.52
9006.52.100
9006.53
9006.53.100
9006.61.000
9006.62.000
9006.69.000
85.17
with cordless handphone and telecommunications apparatuses using an electric wave
carrier system or using a digital system; videophone
-Telephone receivers; videophone :
8517.11.000
--Telephone receivers with a cordless hand device
8517.19.000
--Others
8517.21.000
-Telex machines
8517.22.000
d.6.
d.7.
Microphones and their stands, loudspeakers fixed on their covers or not, earphones,
combined apparatuses of microphones and loudspeakers, electric boosters for sound
frequency; sound boosting electric devices, except those with the power of 25 watts
and below
Microphones and their stands, loudspeakers fixed on their covers or not, headphones,
earphones and combined apparatuses of microphones with loudspeakers; sound
frequency electric boosters; electric loudspeakers
--Single loudspeakers, fixed on the cover with an output > 100 w rms
--Dual loudspeakers, fixed on the same box with an output of > 100 w rms
-Earphones and combined apparatuses of microphones and loudspeakers
-Sound frequency electric boosters with an output of > 100 rms
-Sound boosting electric devices with an output of > 100 rms
Phonograph record players and apparatuses, cassette players, compact disc (CD)
players, video compact disc players, laser disc players, other players of recording
media and other voice reproduction apparatuses, either combined with radio
receivers or not, either combined with voice recording devices or not
-Players and playing apparatuses for recording media
85.18
8518.21.000
8518.22.000
8518.30.000
8518.40.000
8518.50.000
85.19
8519.10.000
8519.21.000
8519.29.000
8519.31.000
8519.39.000
-Transcribing machines (in Latin)
-Other voice reproduction apparatuses
d.8.
8519.40.000
8519.92.000
8519.93.000
8519.99.100
8519.99.200
8519.99.900
Magnetic tape recording machines and other voice recording devices, combined or not 85.20
with voice reproduction devices
-Dictaphone running only from external source of power
8520.10.000
-Telephone answering machines
8520.20.000
-Other magnetic tape recorders combined with voice reproduction devices :
--Digital audio types
8520.32.000
--Others, types of cassettes
8520.33.000
--Others
8520.39.000
-Others :
--Sound recorders and voice reproduction devices combined or not for films of less 8520.90.100
than 16 mm, including cameras for dual 8 mm film
--Sound recorders and voice reproduction devices combined or not for films of less 8520.90.200
than 16 mm, including cameras for dual 8 mm film
--Others
8520.90.900
d.9.
d.10.
d.11.
d.12.
d.13.
Recording devices or picture reproduction devices, combined with a video tuner or not 85.21
-Magnetic tape types
-Others
8521.10.000
8521.90.000
Blank media prepared for voice recording or picture recording or similar recording of 85.23
other phenomena, other than photographic or cinematographic goods
-Magnetic tape :
--Of not more than 4 mm wide
--Of more than 4 mm wide not more than 6.5 mm wide
8523.11.000
--Of more than 6.5 mm wide
8523.12.000
-Magnetic discs :
8523.13.000
--Data processing magnetic discs
--Others
8523.20.100
-Card completed with magnetic paths
8523.20.900
-Others :
8523.30.000
--Others
8523.90.900
Phonograph records, other recording tapes and media for voice or pictures and similar 85.24
recording phenomena, not including master and master recording in the making of
phonograph recording, but not including photographic or cinematographic goods
-Phonograph records for gramophones
8524.10.000
-Discs for laser reading system :
--For reproduction of phenomena other than voice or pictures :
---Data processing system discs
8524.31.100
---Others
8524.31.900
--Only for voice reproduction
8524.32.000
--Others
8524.39.000
-Magnetic tapes for reproduction of phenomena other than voice or pictures :
--Magnetic tapes for data processing system
8524.40.100
--Others
8524.40.900
-Other magnetic tapes :
--Of not more than 4 mm wide
8524.51.000
--Of more than 4 mm but not more than 6.5 mm
8524.52.000
--Of more than 6.5 mm wide
8524.53.000
-Cards completed with magnetic paths
8524.60.000
-Others :
--For reproduction of phenomena other than voice or pictures :
---Magnetic discs for data processing system
8524.91.100
---Others
8524.91.900
--Others
8524.99.900
Transmission apparatus for radio telephony, radio-telegraphy, radio-broadcasting or
television, whether or not incorporating reception apparatus or sound recording or
reproducing apparatus; television cameras, still image video cameras and other video
cameras recorders
-Transmission apparatus incorporating reception apparatus :
--Cellular telephones
--Wireless modem
--Other
-Digital still image video cameras
Other radio-broadcast receivers, including apparatus capable of receiving also radio-
8525.20.100
8525.20.910
8525.20.990
8525.40.100
8527.90.100
d.14.
d.15.
d.16.
e.
e.1.
telephony or radio-telegraphy
-Calling radio
Reception apparatus for television, whether combined or not with reception apparatus
for radio-broadcast or sound or video recording apparatus or reproducing apparatus,
video monitors and video projectors
-Reception apparatus for color television with the size more than 21 inch up to 29 inch 8528.12….
-Color video monitors
-Video projectors
8528.21.000
8528.30.000
Computer
-Of desktop type
-Of laptop type
-Other
Aerials and reflectors aerials of all kinds, parts suitable for use therewith:
8529.10
-Low noise amplifier (LNA) and low noise block (LNB)
-Synthesizer for communication radio, feed horns for aerials
8529.10.100
-Wave guide
8529.10.200
-Other :
8529.10.300
--Parts mounted on PCB and/or cabinets/cabinet parts
--Other
8529.10.910
8529.10.990
Group of air conditioning machines, ironing machines, washing machines,
electromagnetic appliances, shavers and hair clippers and musical instruments is :
Air conditioning machines, comprising a motor driven fan and elements for changing 84.15
the temperature or humidity, including those machines in which the humidity cannot
be separately regulated.
-Window or wall types, self-contained, up to 2 HP (9000 BTU)
-Of a kind used for persons, in motor vehicles
-Other :
-Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle up
to 1 HP (9000 BTU)
--Other, incorporating a refrigerating unit
--Not incorporating a refrigerating unit
e.2.
e.3.
e.4.
e.5.
e.6.
8415.10.000
8415.20.000
8415.81.000
8415.82.000
8415.83.000
Household or laundry-type washing machines, including machines which both wash 8450…….
and dry cloth, fabrics and the like
Dish washing machines of the household type
8422.11.000
Dry-cleaning machines of the house-hold type, including machines which both wash 8451.21.210
and dry cloth, fabrics and the like
Electro-mechanical domestic appliances with self-contained electric motor
85.09
-Vacuum cleaners
-Floor polishers
8509.10.000
-Kitchen waste disposers
8509.20.000
-Food grinders and mixers; fruit or vegetable juice extractors
8509.30.000
-Other appliances
8509.40.000
8509.80.000
Shavers, hair clippers and hair-removing appliances with self-contained electric motor
-Shavers
-Hair clipper
8510.10.000
-Hair-removing appliances
e.7.
e.8.
e.9.
f.
g.
g.1.
g.2.
8510.20.000
8510.30.000
Microwave oven
8516.50.000
Pianos, including automatic pianos, harpsichords and other keyboard stringed 9201.10.000
instruments, in the whole condition
9201.20.000
9201.90.000
Musical instruments with sound produced by or which must be strengthened by 9207
electric (for example : organs, guitars and accordions)
Group of perfumes is :
Perfumes and toilet waters
Group of certain carpets other than those made of coconut fibre (coir), silk, wool or
other fine animal hair is :
Carpets and other textile floor coverings, knotted, made up
Carpets and other textile floor coverings, woven, not tufted or flocked, including
"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made-up, whether
made-up or not, of pile construction or not
3303.00.000
5701.90….
5702.10…
5702.32….
5702.39….
5702.42…
5702.49….
5702.52….
5702.59….
5702.92….
5702.99….
5703.20.000
5703.30.000
5703.90….
57.04….
5705.00.200
5705.00.900
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
8903.91.000
-Sail boats, with or without auxiliary motor
8903.99.000
-Other
b.
Group of articles or equipment for sport other than those mentioned in paragraph (1)
is:
Golf balls and other equipment
9506.32.000
9506.39.000
Articles and equipment for diving sport
-Diving suit
4015.90.100
-Protecting eyeglass for diving
9004.90.200
Water-skis, surf-boards, sailboards and other water-sport equipment
9506…..
b.1.
b.2.
b.3.
c.
Group of reception apparatus for television other than those mentioned in paragraphs
(1) and (2) :
Reception apparatus for color television whether or not incorporating radio-broadcast 8528.12…..
receivers or sound or video recording or reproducing apparatus with the size being
more than 29 inch up to 34 inch.
ATTACHMENT IV
LIST OF TAXABLE GOODS CATEGORIZED AS LUXURY
OTHER THAN MOTORIZED VEHICLES THE DELIVERY AND
IMPORT OF WHICH SHALL BE SUBJECT TO THE SALES TAX
ON LUXURY GOODS AT A TARIFF OF 40% (FORTY PERCENT)
NO.
a.
a.1.
a.2.
a.3.
a.4.
DESCRIPTION OF GOODS
HS NO.
Group of certain alcoholic drinks is :
Beer made from malt
2203.00.000
Wine of fresh grapes, including fortified grape must :
22.04
-Sparkling wine
2204.10.000
-Other wine, grape must with fermentation prevented or arrested by the addition of 2204.21.100
alcohol
2204.21.200
2204.21.900
2204.29.100
2204.29.200
2204.29.900
-Other grape must
2204.30.000
Vermouth and other wine of fresh grapes flavored with plants or aromatic substances
2205.10.000
2205.90.000
Other fermented beverages (for example cider, perry, mead); mixtures of fermented
beverages and non-alcoholic beverages :
-Cider and perry
-Sake (rice wine)
2206.00.100
-Mead
2206.00.200
-Toddy
2206.00.300
-Wine obtained by fermentation of juices and of vegetable juices (except fresh grapes) 2206.00400
-Other
2206.00.500
2206.00.900
2106.90.510
2106.90.590
a.5.
Compound alcoholic preparation of a kind used for the manufacture of beverages
a.6.
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a
basis of one or more of three substances, of a kind used as raw materials in industry;
other preparations based on odoriferous substances, of a kind used for the manufacture
of beverages
-Compound alcoholic preparations used in food and beverage industry
3302.10.000
b.
b.1.
Group of articles partly or wholly made from leather or artificial leather:
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles,
saddle cloth, saddle bags, dog coats and the like)
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels,
spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases,
holsters and similar containers, traveling-bags, toilet bags, rucksacks, hand-bags,
shopping-bags, wallets, purses, map-cases, cigarette cases, tobacco pouches, tool bags,
sport bags, bottle cases, jewelry boxes, powder-boxes, cutlery cases and similar
containers, of leather or of composition leather, sheeting of plastics, of textile
materials, of vulcanized fibre or of paper board, or wholly or mainly covered with
b.2.
4201.00.000
4202.11.000
4202.12.000
4202.19.100
4202.19.200
4202.19.900
4202.21.000
4202.22.000
such materials or with paper, with the import value or selling price of Rp. 500,000 4202.31.000
(five hundred thousand rupiahs) or more per unit.
4202.32.000
4202.39.000
4202.91.000
4202.92.000
4202.99.000
b.3.
Articles of apparel and clothing accessories made from leather, artificial leather and 4303.10.000
other leather with the price of Rp. 300,000 (three hundred thousand rupiahs) or more 4303.90.900
per unit.
4304.00.900
c.
c.1.
Group of certain carpets made of silk
Carpets and textile floor coverings, including "Kelem", "Schumacks", "Karamanie"
and similar hand-woven rugs of silk, woven, tufted, whether knotted or not, made up
or not, of pile construction or not
d.
Group of glass ware of lead crystal of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes is :
-Other drinking glasses of glass ceramic :
--Of lead crystal
7013.21.000
-Glasswares of a kind for used in table (other than drinking glasses) or for the need of
kitchen, of glass ceramic :
--Of lead crystal
7013.31.000
-Other glasswares :
--Of lead crystal
7013.91.000
e.
Group of articles partly or wholly made of precious metal or metal laminated by
precious metal or mixtures of thereof is :
Wrist-watches, pocket-watches or other watches, including stop-watches, with case of 9101.11….
precious metal or of metal clad with precious metal
9101.11….
9101.19….
9101.21….
9101.29….
9101.91….
9101.99….
Clocks, including
9103.10….
9103.90….
9104.00….
9105.11….
9105.19….
e.1.
e.2.
5701.90….
5702.10….
5702.32….
5702.39….
5702.42….
5702.49….
5702.52….
5702.59….
5702.92….
5702.99….
5703.90….
57.04
5705.00.300
e.3.
9105.21….
9105.29….
9105.91….
9105.99….
Watch cases, clock cases, watch straps, watch bands and watch bracelets or parts 9111.10….
thereof, of precious metal or metal clad with precious metal
9111.20….
9111.80….
9111.90….
9113.10….
9113.20….
9113.90….
9113.00….
9113.90….
7102….
7103….
7113….
7114….
7115.10.900
7115.90.900
7117….
e.4.
Articles, accessories and parts thereof
e.5.
Group of other articles partly or wholly made of precious stones and/or pearls or
mixture of thereof HS number is dependent on kinds of articles
f.
Group of ships or other vessels other than those mentioned in paragraph (3), except
for the state need or public transport purpose is :
-Motor boats, including those for the need of power boating sports, outboard motor 8903.92.000
boats
g.
Group of balloons and dirigibles, other non-powered aircraft is :
-Gliders and hang gliders
-Other
8801.10.000
8801.90.000
h.
Group of arm or other arm cartridges, except the state need is :
Arms cartridges
i.
i.1.
Group of accessories for parlour games, on table and funfair for adult and children is :
Video games of a kind used with a television receiver and other games, coin or discoperated, other than bowling alley equipment
-Video games of a kind used with a television receiver
-Other games, coin or disc-operated, other than bowling alley equipment
9504.10.000
9504.30.000
Accessories for parlour games, on table or funfair, including pintables, billiards,
special tables for casino games and automatic bowling alley equipment
-Billiard table, stick and balls
-Other
9504.20.000
i.2.
9306.10.900
9306.21.900
9306.29.900
9306.30.910
9306.30.990
9306.90.900
--One set mah-yong
--Other
9504.90.100
9504.90.900
j.
Group of reception apparatus for television other than those mentioned in paragraphs
(1), (2) and (3) is :
Reception apparatus for color television, whether or not incorporating radio-broadcast 8528.12….
receivers or sound or video recording or reproducing apparatus with the size being
more than 34 inch up to 43 inch
k.
k.1.
Group of footwear is :
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of
which are neither fixed to the sole nor assembled by stitching, riveting, nailing,
screwing, plugging or similar processes with the price of Rp. 500,000 (five hundred
thousand rupiahs) or more a pair
k.2.
Footwear with outer soles and uppers of rubber or of plastics with the price of Rp.
500,000,- (five hundred thousand rupiahs) or more a pair
k.3.
Footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of leather with the price of Rp. 500,000 (five hundred thousand rupiahs) or
more a pair
k.4.
Footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of textiles materials with the price of Rp. 500,000 (five hundred Thousand
rupiahs) or more a pair
k.5.
Other footwear with the price of Rp. 500,000,- (five hundred Thousand rupiahs) or
more a pair
6401.10.000
6401.91.000
6401.92.000
6401.99.200
6401.99.900
6402.12.000
6402.19.000
6402.20.000
6402.30.000
6402.91.000
6402.99.100
6402.99.200
6402.99.900
6403.12.000
6403.19.100
6403.19.200
6403.19.900
6403.20.000
6403.30.000
6403.40.000
6403.51.000
6403.59.100
6403.59.200
6403.59.300
6403.59.900
6403.91.100
6403.91.900
6403.99.100
6403.99.200
6403.99.900
6404.11.100
6404.11.200
6404.19.110
6404.19.120
6404.19.190
6404.20.100
6405.10.000
6405.20.000
6405.90.100
6405.90.900
l.
Group of tableware, kitchenware, other household articles and toilet articles is :
-Of porcelain or Chine
-Of ceramic
m.
m.1.
Group of household of office appliances is :
Seats whether or not convertible into beds, and parts thereof, of wood, rattan, osiers,
bamboo, metal or other materials with the price of Rp. 15,000,000,- (fifteen million
rupiahs) or more per set or with the price of Rp. 2,000,000,- (two million rupiahs) or
more per unit per piece
m.2.
Other furniture and parts thereof, with the price of Rp. 15,000,000,- (fifteen million
rupiahs) or more per set or with the price of Rp. 2,000,000,- (two million rupiahs) or
more per unit per piece:
-Metal furniture of a kind used in offices
-Other metal furniture
-Wooden furniture of a kind used in offices
-Wooden furniture of a kind used in the kitchen
-Wooden furniture of a kind used in the bedroom
-Other wooden furniture
-Plastic furniture
-Furniture of other materials, including cane, osiers, bamboo or similar
m.3.
m.4.
Mattress supports; articles of bedding and similar furnishing (for example, mattresses,
quilts, eider-down, cushions, pouffes and pillows), fitted with springs or stuffed or
internally fitted with any material or of cellular rubber or plastics, whether or not
covered, except those made of kapok :
-Mattress supports
-Mattress :
--Of cellular rubber or plastics, whether or not covered
--Of other materials
-Sleeping bags
-Other
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not
elsewhere specified or included; illuminated signs, illuminated name-plates and the
like, having a permanently fixed light source and parts thereof:
-Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a
kind used for lighting public open spaces or through-fares
6911.10.000
6911.90.000
6912.00.000
9401.10.000
9401.20.000
9401.30.000
9401.40.000
9401.50.100
9401.50.900
9401.61.000
9401.69.000
9401.71.000
9401.79.000
9401.80.100
9401.80.900
9401.90.100
9401.90.200
9401.90.300
9401.90.900
9403.10.000
9403.20.000
9403.30….
9403.40.000
9403.50.000
9403.60.000
9403.70.000
9403.80.100
9403.80.900
9404.10.000
9404.21.000
9404.29.000
9404.30.000
9404.90.000
9405.10.200
9405.10.900
-Electric table, desk, bedside or floor standing lamps
--Of wood
9405.20.200
--Other
9405.20.900
-Lighting sets of a kind used for Christmas trees (decorative lamps)
9405.30.000
-Other electrical lamps and lighting fittings :
--Of plastic
--Of wood
9405.40.100
--Of worked monumental or building stone
9405.40.200
--Of ceramic
9405.40.300
--Of glass
9405.40.400
--Of base metal, other those used as flash beacons for aerodromes, locomotive and 9405.40.500
railway rolling stock lanterns; ship lantern; lamp for aircraft, trains, light house and 9405.40.690
route making
--Other
-Non-electrical lamps and lighting fittings :
--Of plastic
9405.40.900
--Of wood
--Of worked monumental or building stone
9405.50.100
--Of ceramic
9405.50.200
--Of glass
9405.50.300
--Of base metal, other than those used miner's lamps, quarrymen's lamps, pressure 9405.50.400
(gasmantle) lamps and kerosene hurricane lamps
9405.50.590
--Other
9405.50.690
9405.50.900
n.
n.1.
n.2.
n.3.
o.
Group of goods of porcelain, Chinese porcelain or ceramic is :
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, 6910.10.000
flushing cisterns, urinals and similar sanitary fixtures
6910.90.000
Statuettes and other ornamental ceramic articles
6913
6913.10.100
6913.10.900
6913.90.000
Other ceramic articles
6914.10.000
6914.90.000
Group of goods wholly or partly made of stone, other than setts and curb-stones is :
-Tiles, cubes and similar articles :
--Tiles and similar articles of marbles
--Mosaic cubes
--Other
-Worked monumental or building stones and articles thereof, simply cut or sawn, with
a flat or even surface :
--Marble, travertine and alabaster
--Other calcareous stone
--Granite of polished slabs
--Other granite
--Other
6802.10.100
6802.10.200
6802.10.900
6802.21.000
6802.22.000
6802.23.100
6802.23.900
6802.29.000
-Other stone :
--Marble, travertine and alabaster
--Other calcareous stone
--Granite
--Other
6802.91.000
6802.92.000
6802.93.000
6802.99.000
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.
a.
a.1.
a.2.
b.
b.1.
b.3.
DESCRIPTION OF GOODS
Group of certain carpets made of wool or fine animal hair is :
Carpets and other textile floor coverings, whether knotted or not, made up or not, of
wool or other fine animal hair
Carpets and other textile floor coverings, including "Kelem", "Schumacks",
"Karamanie" and similar hand-woven rugs of wool or fine animal hair, woven, not
tufted or flocked whether or not made-up, of pile construction or not
HS NO.
5701.10.000
5702.10….
5702.31.000
5702.41.000
5702.51.000
5702.91.000
5703.10.000
5704…..
5705.00.100
Group of aircraft other than those mentioned in paragraph (4), except for the state and
commercial air transport purposes is :
Helicopters except for the state and commercial air transport purposes
8802.11.000
8802.12.000
Aircraft except for the state and commercial air transport purposes
8802.20.000
8802.30.000
8802.40.000
c.
Group of articles and equipment for sports other than those mentioned in paragraphs
(1) and (3), is :
Golf clubs, complete
9506.31.000
d.
Group of firearms and other firearms, except for state's purposes
e.
Group of reception apparatus for television other than those mentioned in paragraphs
(1), (2), (3) and (4), is :
Reception apparatus for color television, whether or not incorporating radio-broadcast 8528.12…..
receivers or sound or video recording or reproducing apparatus with the size more
than 43 inch
9301…..
9302…..
9303…..
9304…..
9305…..
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.
a.
a.1.
a.2.
b.
b.1.
b.2.
b.3.
DESCRIPTION OF GOODS
HS NO.
Group of alcoholic drinks other than those mentioned in paragraph (4) is :
Wine of fresh grapes, including fortified wine, grape must with fermentation
prevented or arrested by the addition of alcohol :
-Wine with the alcoholic content exceeding 26% proof spirit
2204.21.100
2204.29.100
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
2208.20.000
-Whiskies
2208.30.000
-Rum and tafia
2208.40.000
-Gin and geneva
2208.50.000
-Vodka
2208.60.000
-Liquers and Cordials
2208.70.000
-Other
2208.80.000
2208.90.000
Group of articles partly or wholly made of precious metal or metal laminated by
precious metal or mixtures of thereof is :
Wrist-watches, pocket-watches or other watches, including stop-watches, with case of 9101.11….
precious metal or of metal clad with precious metal
9101.12….
9101.19….
9101.21….
Clocks, including instruments
9101.29….
9101.91….
9101.99….
9103.10….
9103.90….
9104.00….
9105.11….
9105.19….
9105.21….
9105.29….
9105.91….
9105.99….
Watch cases, clock cases, watch straps, watch bands and watch bracelets or part 9111.20….
thereof, of precious metal or metal clad with precious metal
9111.20….
9111.80….
9111.90….
9113.10….
9113.20….
9113.90….
b.4.
Articles, accessories and parts thereof
b.5.
Articles partly or wholly made of precious stone and/or pearls or mixture of thereof
HS Number is dependent on kinds of articles
c.
Group of luxury excursion boats for state and public transport purposes
THE MINISTER OF FINANCE
sgd.
PRIJADI PRAPTOSUHARDJO
9113.90….
9113.90….
7102….
7103….
7113….
7114….
7115….
7116….
7117….
8903….
NO. 570/KMK.04/2000 DATED DECEMBER 26, 2000
TYPES OF TAXABLE GOODS CATEGORIZED AS LUXURY OTHER THAN
MOTORIZED VEHICLES SUBJECTED TO THE
SALES TAX ON LUXURY GOODS
THE MINISTER OF FINANCE,
Considering :
That in the framework of implementing the provision of Article 1 of Government Regulation No.
145/2000 on the group of taxable goods categorized as luxury and subjected to the sales tax on luxury goods, it
is necessary to stipulate a decree of the Minister of Finance on the types of taxable goods categorized as luxury
other than motorized vehicles subjected to the sales tax on luxury goods,
In view of :
1. Law No. 8/1983 on the value added tax on goods and services and the sales tax on luxury goods (Statute
Book No. 51/1983, Supplement to Statute Book No. 3264) as already amended the latest by Law No.
18/2000 (Statute Book No. 126/2000, Supplement to Statute Book No. 3986);
2. Government Regulation No. 145/2000 on the group of taxable goods categorized as luxury and subjected to
the sales tax on luxury goods (Statute Book No. 261/2000, Supplement to Statute Book No. 4063);
3. Presidential Decree No. 234/M/2000.
DECIDES:
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE TYPES OF TAXABLE GOODS
CATEGORIZED AS LUXURY OTHER THAN MOTORIZED VEHICLES SUBJECTED TO THE SALES
TAX ON LUXURY GOODS.
Article 1
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment I to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 10% (ten percent).
Article 2
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment II to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 20% (twenty percent).
Article 3
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment III to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 30% (thirty percent).
Article 4
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment IV to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 40% (forty percent).
Article 5
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment V to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 50% (fifty percent).
Article 6
The delivery of taxable goods categorized as luxury within a Customs Area by a company producing
taxable goods categorized as luxury or the import of taxable goods categorized as luxury as stipulated in
Attachment VI to this decree of the Finance Minister shall be subject to the imposition of the sales tax on luxury
goods at a tariff of 75% (seventy-five percent).
Article 7
At the time when this decree of the Finance Minister comes into effect, Decree of the Finance Minister
No. 644/KMK.04/1994 on the types and kinds of taxable goods categorized as luxury other than motorized
vehicles subjected to the sales tax on luxury goods as already amended by Decree of Finance Minister No.
274/KMK.04/1995 shall be declared null and void.
Article 8
The provisions needed in the framework of implementing this decree of the finance minister shall be
stipulated in a decision of the director general of taxation.
Article 9
This decree of the Finance Minister shall take effect as from January 1, 2001.
For public cognizance, this decree of the Finance Minister shall be announced by publishing it in the
State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On December 26, 2000
FINANCE MINISTER
sgd.
PRIJADI PRAPTOSUHARDJO
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.
a.
a.1.
a.2.
b.
b.1.
DESCRIPTION OF GOODS
Group of milk cream or milk which is soured/fermented, containing sugar addition or
other sweetening stuff or not, provided with aroma or not, flavored or not, containing
fruit, cereals, cocoa or not, yogurt, kephir, whey, cheese, butter or fat or oil obtained
from milk, bottled/packaged, shall be :
Milk cream or soured/fermented milk :
Yogurt, kephir and other soured/fermented milk or milk cream, containing sugar
addition or other sweetening stuff or not, given aroma or not, flavored or not,
containing additional fruit, cereals or cocoa, bottled/packaged.
Grated cheese and cheese powder of all types, blue veined cheese and other cheese
bottled/packaged.
HS NO.
0403.10.000
0403.90
0403.90.900
0406.20.000
0406.40.000
0406.90.000
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 2009.19.100
juice, apple juice, other fruit juice, vegetable juice, mixture of fruit juice or mixture of 2009.19.990
vegetable juice
2009.20
2009.20.100
2009.20.910
2009.30
2009.30.100
2009.30.910
2009.40
2009.40.100
2009.40.910
2009.50
2009.50.100
2009.50.910
2009.60
2009.60.100
2009.60.910
2009.70
2009.70.100
2009.70.910
2009.80
2009.80.100
2009.80.910
2009.90
2009.90.100
2009.90.910
c.
c.1.
c.2.
d.
d.1.
d.2.
d.3.
e.
e.1.
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 :
Soda water containing addition of sugar or other sweetening stuff or aroma
22.02
2202.10.000
Other beverages not containing alcohol, excluding drinking water either containing 2202.90.000
mineral or not.
Group of beauty products for the care of skin, hands, feet and hair, and other make-up
preparations, packaged/bottled, shall be
Processed stuff for beauty care or make-up and processed stuff for skin protection
(other than medicines), including processed stuff for skin cover or coloring as
protection against sunshine : processed stuff for treatment or hand and foot care.
Preparations for beauty care and make-up and processed stuff for skin protection
(other than medicines), including processed stuff for skin cover or coloring and
protection against sunshine : processed stuff for treatment or hand and foot care.
-Preparations for lip make-up
-Preparations for eye make-up
-Preparations for hand and foot care
-Miscellany :
--Powder, compacted or not :
--Face powder
--Miscellany
Processed stuff for hair use
Preparations for use on the hair
-Shampoo
-Preparations for hair perming or hair straightening
-Hair lacquers
Miscellany
Preparations/processed stuffs used prior to shaving, while shaving or after shaving, for
removal of body odor, preparations for bathing purposes, medicine to remove hair and
so forth, cosmetics or perfume preparations, preparations/processed stuffs to remove
odor in a room, perfumed or not or whether containing disinfectants
-Preparations used for shaving, while shaving or after shaving
-Removal of body odor and sweat
-Fragrant salt and other processed stuffs for bathing purposes
-Perfumery preparations for the room, including those to remove odor used in
religious rites :
--"Argabatti" preparations and other stuffs to remove odor, burned when used
--Others
-Others
33.04
3304.10.000
3304.20.000
3304.30.000
3304.91
3304.91.200
3304.99.000
33.05
3305.10.000
3305.20.000
3305.30.000
3305.90.000
33.07
3307.10.000
3307.20.000
3307.30.000
3307.41.000
3307.49.000
3307.90.000
Group of household utensils, cooling machines, heaters, automatic vending machines,
including money exchange machines and television broadcast receivers shall be :
Hearths, stoves, open hearths, cooking devices (including hearths with additional 73.21
kettle for central heating), large roasting devices, braziers, gas bands, heating plates
and similar household utensils operated with gas, and made of iron or steel, of the
portable type.
-Cooking equipment and heating plates :
--Operated with gas fuel or a combination of gas and other fuels
-Other equipment :
--Gas fuels or combination of gas and other fuels
Refrigerators with a capacity of not more than 230 l, freezers, other cooling and
freezing machines with heat exhaust pumps, and bulk milk cooling tank along with the
spare parts.
-Refrigerators with a capacity of not more than 230 l, of the household type :
-Freezers of a box type with a capacity of not more than 800 l
-Freezers of the perpendicular type, with a capacity of not more than 900 l
Heating devices which directly channels water heated with gas or others, used for
household purposes
-A heater which directly channels heated water or a water heater in a supply tank,
using gas or non-gas
Automatic vending machines, including money changing machines and automatic
vending machines for songs
7321.11.000
f.
Group of carpets and textile for floor covering made of coconut fibers
5702.20.000
g.
Group of instruments and equipment :
Fishing rods and fishing line
-Fishing rods
-A device for rolling up fishing line
Group of children's toys, shall be :
-Human-like dolls
9507.10.000
9507.30.000
e.2.
e.3.
e.4.
e.5.
e.6.
h.
7321.81.000
8418…..
8419.11.100
8419.19.100
84.76
8476.21.000
8476.29.000
8476.81.000
8476.89.000
84.79
8479.89.200
Electric devices directly channeling heated water or electric devices, water heaters in 85.16
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 8516.10.000
immersion heaters
8516.21.000
-Hair dryers or hand dryers using electrical heat :
8516.29.000
--Hair dryers
8516.31.000
--Other hair drying apparatuses
8516.32.000
--Hand drying apparatuses
8516.33.000
-Other hearths; cooking devices, cooking plates, boiling rings, meat grillers and 8516.40.000
toasters
8516.60.000
-Other electric heaters :
--Tea or coffee makers
8516.71.000
--Toasters
8516.72.000
--Others
8516.79.000
Television receiver, combined or not with a radio receiver or a recorder or a voice
reproduction device, or a video, a video monitor :
-A color TV sized 17 inches up to 21 inches
-Black and white video monitor or other monochrome picture
8528.12….
8528.22.000
-Other toys : scale models and recreation models like this, working or not; all puzzle 9502.10.000
games
--Electric trains, including the rails, signs and other equipment
9503.10.000
--Components of assembled scale model, working or not
9503.20.000
--Other construction sets and construction games
9503.30.000
--Toys in the form of animals or non-human creatures :
---Stuffed
9503.41.000
---Others
9503.49.000
--Musical instrument toys and their apparatuses
9503.50.000
--Puzzle games
9503.60.000
--Other toys, inserted in the sets or equipment
9503.70.000
--Toys and other models, along with the motors
9503.80.000
-Others
9503.90.000
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.
a.
a.1.
a.2.
a.3.
b.
b.1.
b.2.
DESCRIPTION OF GOODS
Group of household utensils, cooling machines and heaters other than those referred to
in sub-article (1) shall be :
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
Refrigerators with a capacity of over 230 liters, freezers, cooling machines & other
freezers, heat exhaust pumps and bulk milk cooling tanks along with the spare parts,
and a combination of freezers completed with a separate outer door refrigerators,
freezers and other cooling and freezing machines, electric or others; heat exhaust
pumps.
-Combination of freezers, completed with separate outer doors
-Refrigerators with a capacity of over 230 liters, of the household type :
--A compression type
--En electric absorption type
--Others
-Other refrigerators or freezers; heat exhaust pumps :
--Others
-Freezers of a case type with a capacity of over 800 liters
-Freezers of a perpendicular type, with a capacity of over 900 liters
Electric devices which directly channels heated water or electric water heaters in
supply tanks; electric dyers; electric room heaters and electric ground heaters; electricthermal hair-styling machines (for example, hair dryers, hair curlers, electric hairpinners for hair perming devices) and hand dryers; electric irons; other thermal
electric devices of the types used for household purposes; other electric heat resistant
devices
-Electric heaters for rooms and electric ground heaters :
--Room heating radiators
--Others
Group of luxury residences like luxury houses, apartments, condominiums, town
houses and the like shall be :
Houses with a total area of 400 m2 or more, or houses using electricity with a power
of over 6,000 watts
Apartments, condominiums, town houses, and the like
HS NO.
73.21
7321.11.000
7321.81.000
8418.10.000
8418.21.000
8418.22.000
8418.29.000
8418.69.000
85.16
8516.21.000
8516.29.000
c.
d.
d.1.
Group of sanitary goods and their equipment, except those made of plastic, iron
sheeting or cement shall be :
Sanitary goods and parts thereof, made of iron or steel
73.24
Sanitary goods and parts thereof, made of iron or steel
-Washing containers of a sink made of anti-corrosion steel
-Bath tub :
--Of cast iron, with enamel covering or not
--Others
-Others, including parts :
--To flush closet water, urine
--Others
---To flush closet water, urine and disposal water
73.24
7324.10.000
7324.21.000
7324.29.000
7324.90
7324.90.100
7324.90.900
8479.89.600
Group of photography instruments, cinematography instruments, optical instruments,
voice or picture recording devices, recording medium, voice receiver and transmitter,
television broadcast receiver, other than those referred to sub-article (1) and their parts
shall be :
Photographic films in rolls, light sensitive, not exposed to light, other than for X-ray, 37.02
from any materials except paper, cardboard or textile, instant print films in rolls, light
sensitive, unexposed to light, except film in rolls of more than 14 m.
Photographic film in rolls, light sensitive, unexposed to light, from any materials other
than paper, cardboard or textile, instant print film in rolls, light sensitive, unexposed to
light :
-Instant print film :
--Others
-Other film, without perforation, of not more than 105 mm in width
--For polychrome photography :
---Others
--Others with silver emulsion of halida :
---Others
-- Others
--- Others
-Other film without perforation with a width of more than 105 mm
-In width not exceeding 610 mm and a length of not exceeding 200 m :
---Others :
----Others
-With a width exceeding 105 mm but not exceeding 610 mm :
---Others :
----Others
3702.20
3702.20.900
3702.31
3702.31.900
3702.32
3702.32.900
3702.39
3702.39.900
3702.43
3702.43.990
3702.44
3702.44.990
-Other film, for polychrome film :
--In a width not exceeding 16 mm and of a length not exceeding 14 m
3702.51.000
--In a width not exceeding 16 mm and in a length exceeding 14 m
3702.52
--In a width exceeding 16 mm but not exceeding 35 mm, and of a length of not 3702.53.000
exceeding 30 m, other than for a slide
-- In a width exceeding 16 mm but not exceeding 35 mm, and in a length not 3702.54.000
exceeding 30 m, other than for a slide
--In a width of exceeding 35 mm :
3702.56
---Others
3702.56.900
d.2.
d.3.
d.4.
d.5.
-Others :
--In a width not exceeding 16 mm and a length of not more than 14 m
---Others
--With a width exceeding 16 mm but not exceeding 35 mm and the length not
exceeding 30 m :
---Others
--With a width exceeding 35 mm :
---Others
Objective lenses, filters and parts or equipment of cameras, projectors or machines of
photography for enlargement or size reduction.
3702.91
3702.91.900
3702.93
3702.93.900
3702.95
3702.95.900
Lenses, prisms, mirrors and other optical elements, of any materials, fixed, or forming
part of or equipment of an instrument or apparatus, except when the elements are
made of glass and are not optical worked on
-Objective lenses :
--For cameras, projectors or machines of photography for enlargement or size
reduction
-Filters :
--For use in cameras or as equipment of cameras
--Others
-Others :
--For use in cameras or as equipment of cameras
--Others
Double and single telescopes except for state's purposes
90.02
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
Cameras for photography (other than cameras for cinematography); blitz apparatuses
for photography and blitz lights
90.05
-Cameras for instant printing
-Other cameras
--With viewfinders through (SIR) reflex single-lens lenses for film rolls the width of
which do not exceed 35 mm :
---For ordinary purposes
--Others, for film rolls the width of which is less than 35 mm :
---For ordinary purposes
--Others, for film rolls of 35 mm wide:
-Cameras with viewfinders separate from the lenses with the film rolls of 35 mm wide
-Blitz and blitz light apparatuses for photography :
--Electricity disposal blitz apparatuses
--Blitz apparatuses, cubicle blitz lights and the like
--Others
Electric apparatuses for telephone or telegraph network, including telephone network
90.06
9002.11.000
9002.20
9002.20.100
9002.20.900
9002.90
9002.90.100
9002.90.900
9005.10.000
9005.80
9005.80.100
9005.80.900
9006.40.000
9006.51
9006.51.100
9006.52
9006.52.100
9006.53
9006.53.100
9006.61.000
9006.62.000
9006.69.000
85.17
with cordless handphone and telecommunications apparatuses using an electric wave
carrier system or using a digital system; videophone
-Telephone receivers; videophone :
8517.11.000
--Telephone receivers with a cordless hand device
8517.19.000
--Others
8517.21.000
-Telex machines
8517.22.000
d.6.
d.7.
Microphones and their stands, loudspeakers fixed on their covers or not, earphones,
combined apparatuses of microphones and loudspeakers, electric boosters for sound
frequency; sound boosting electric devices, except those with the power of 25 watts
and below
Microphones and their stands, loudspeakers fixed on their covers or not, headphones,
earphones and combined apparatuses of microphones with loudspeakers; sound
frequency electric boosters; electric loudspeakers
--Single loudspeakers, fixed on the cover with an output > 100 w rms
--Dual loudspeakers, fixed on the same box with an output of > 100 w rms
-Earphones and combined apparatuses of microphones and loudspeakers
-Sound frequency electric boosters with an output of > 100 rms
-Sound boosting electric devices with an output of > 100 rms
Phonograph record players and apparatuses, cassette players, compact disc (CD)
players, video compact disc players, laser disc players, other players of recording
media and other voice reproduction apparatuses, either combined with radio
receivers or not, either combined with voice recording devices or not
-Players and playing apparatuses for recording media
85.18
8518.21.000
8518.22.000
8518.30.000
8518.40.000
8518.50.000
85.19
8519.10.000
8519.21.000
8519.29.000
8519.31.000
8519.39.000
-Transcribing machines (in Latin)
-Other voice reproduction apparatuses
d.8.
8519.40.000
8519.92.000
8519.93.000
8519.99.100
8519.99.200
8519.99.900
Magnetic tape recording machines and other voice recording devices, combined or not 85.20
with voice reproduction devices
-Dictaphone running only from external source of power
8520.10.000
-Telephone answering machines
8520.20.000
-Other magnetic tape recorders combined with voice reproduction devices :
--Digital audio types
8520.32.000
--Others, types of cassettes
8520.33.000
--Others
8520.39.000
-Others :
--Sound recorders and voice reproduction devices combined or not for films of less 8520.90.100
than 16 mm, including cameras for dual 8 mm film
--Sound recorders and voice reproduction devices combined or not for films of less 8520.90.200
than 16 mm, including cameras for dual 8 mm film
--Others
8520.90.900
d.9.
d.10.
d.11.
d.12.
d.13.
Recording devices or picture reproduction devices, combined with a video tuner or not 85.21
-Magnetic tape types
-Others
8521.10.000
8521.90.000
Blank media prepared for voice recording or picture recording or similar recording of 85.23
other phenomena, other than photographic or cinematographic goods
-Magnetic tape :
--Of not more than 4 mm wide
--Of more than 4 mm wide not more than 6.5 mm wide
8523.11.000
--Of more than 6.5 mm wide
8523.12.000
-Magnetic discs :
8523.13.000
--Data processing magnetic discs
--Others
8523.20.100
-Card completed with magnetic paths
8523.20.900
-Others :
8523.30.000
--Others
8523.90.900
Phonograph records, other recording tapes and media for voice or pictures and similar 85.24
recording phenomena, not including master and master recording in the making of
phonograph recording, but not including photographic or cinematographic goods
-Phonograph records for gramophones
8524.10.000
-Discs for laser reading system :
--For reproduction of phenomena other than voice or pictures :
---Data processing system discs
8524.31.100
---Others
8524.31.900
--Only for voice reproduction
8524.32.000
--Others
8524.39.000
-Magnetic tapes for reproduction of phenomena other than voice or pictures :
--Magnetic tapes for data processing system
8524.40.100
--Others
8524.40.900
-Other magnetic tapes :
--Of not more than 4 mm wide
8524.51.000
--Of more than 4 mm but not more than 6.5 mm
8524.52.000
--Of more than 6.5 mm wide
8524.53.000
-Cards completed with magnetic paths
8524.60.000
-Others :
--For reproduction of phenomena other than voice or pictures :
---Magnetic discs for data processing system
8524.91.100
---Others
8524.91.900
--Others
8524.99.900
Transmission apparatus for radio telephony, radio-telegraphy, radio-broadcasting or
television, whether or not incorporating reception apparatus or sound recording or
reproducing apparatus; television cameras, still image video cameras and other video
cameras recorders
-Transmission apparatus incorporating reception apparatus :
--Cellular telephones
--Wireless modem
--Other
-Digital still image video cameras
Other radio-broadcast receivers, including apparatus capable of receiving also radio-
8525.20.100
8525.20.910
8525.20.990
8525.40.100
8527.90.100
d.14.
d.15.
d.16.
e.
e.1.
telephony or radio-telegraphy
-Calling radio
Reception apparatus for television, whether combined or not with reception apparatus
for radio-broadcast or sound or video recording apparatus or reproducing apparatus,
video monitors and video projectors
-Reception apparatus for color television with the size more than 21 inch up to 29 inch 8528.12….
-Color video monitors
-Video projectors
8528.21.000
8528.30.000
Computer
-Of desktop type
-Of laptop type
-Other
Aerials and reflectors aerials of all kinds, parts suitable for use therewith:
8529.10
-Low noise amplifier (LNA) and low noise block (LNB)
-Synthesizer for communication radio, feed horns for aerials
8529.10.100
-Wave guide
8529.10.200
-Other :
8529.10.300
--Parts mounted on PCB and/or cabinets/cabinet parts
--Other
8529.10.910
8529.10.990
Group of air conditioning machines, ironing machines, washing machines,
electromagnetic appliances, shavers and hair clippers and musical instruments is :
Air conditioning machines, comprising a motor driven fan and elements for changing 84.15
the temperature or humidity, including those machines in which the humidity cannot
be separately regulated.
-Window or wall types, self-contained, up to 2 HP (9000 BTU)
-Of a kind used for persons, in motor vehicles
-Other :
-Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle up
to 1 HP (9000 BTU)
--Other, incorporating a refrigerating unit
--Not incorporating a refrigerating unit
e.2.
e.3.
e.4.
e.5.
e.6.
8415.10.000
8415.20.000
8415.81.000
8415.82.000
8415.83.000
Household or laundry-type washing machines, including machines which both wash 8450…….
and dry cloth, fabrics and the like
Dish washing machines of the household type
8422.11.000
Dry-cleaning machines of the house-hold type, including machines which both wash 8451.21.210
and dry cloth, fabrics and the like
Electro-mechanical domestic appliances with self-contained electric motor
85.09
-Vacuum cleaners
-Floor polishers
8509.10.000
-Kitchen waste disposers
8509.20.000
-Food grinders and mixers; fruit or vegetable juice extractors
8509.30.000
-Other appliances
8509.40.000
8509.80.000
Shavers, hair clippers and hair-removing appliances with self-contained electric motor
-Shavers
-Hair clipper
8510.10.000
-Hair-removing appliances
e.7.
e.8.
e.9.
f.
g.
g.1.
g.2.
8510.20.000
8510.30.000
Microwave oven
8516.50.000
Pianos, including automatic pianos, harpsichords and other keyboard stringed 9201.10.000
instruments, in the whole condition
9201.20.000
9201.90.000
Musical instruments with sound produced by or which must be strengthened by 9207
electric (for example : organs, guitars and accordions)
Group of perfumes is :
Perfumes and toilet waters
Group of certain carpets other than those made of coconut fibre (coir), silk, wool or
other fine animal hair is :
Carpets and other textile floor coverings, knotted, made up
Carpets and other textile floor coverings, woven, not tufted or flocked, including
"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made-up, whether
made-up or not, of pile construction or not
3303.00.000
5701.90….
5702.10…
5702.32….
5702.39….
5702.42…
5702.49….
5702.52….
5702.59….
5702.92….
5702.99….
5703.20.000
5703.30.000
5703.90….
57.04….
5705.00.200
5705.00.900
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
8903.91.000
-Sail boats, with or without auxiliary motor
8903.99.000
-Other
b.
Group of articles or equipment for sport other than those mentioned in paragraph (1)
is:
Golf balls and other equipment
9506.32.000
9506.39.000
Articles and equipment for diving sport
-Diving suit
4015.90.100
-Protecting eyeglass for diving
9004.90.200
Water-skis, surf-boards, sailboards and other water-sport equipment
9506…..
b.1.
b.2.
b.3.
c.
Group of reception apparatus for television other than those mentioned in paragraphs
(1) and (2) :
Reception apparatus for color television whether or not incorporating radio-broadcast 8528.12…..
receivers or sound or video recording or reproducing apparatus with the size being
more than 29 inch up to 34 inch.
ATTACHMENT IV
LIST OF TAXABLE GOODS CATEGORIZED AS LUXURY
OTHER THAN MOTORIZED VEHICLES THE DELIVERY AND
IMPORT OF WHICH SHALL BE SUBJECT TO THE SALES TAX
ON LUXURY GOODS AT A TARIFF OF 40% (FORTY PERCENT)
NO.
a.
a.1.
a.2.
a.3.
a.4.
DESCRIPTION OF GOODS
HS NO.
Group of certain alcoholic drinks is :
Beer made from malt
2203.00.000
Wine of fresh grapes, including fortified grape must :
22.04
-Sparkling wine
2204.10.000
-Other wine, grape must with fermentation prevented or arrested by the addition of 2204.21.100
alcohol
2204.21.200
2204.21.900
2204.29.100
2204.29.200
2204.29.900
-Other grape must
2204.30.000
Vermouth and other wine of fresh grapes flavored with plants or aromatic substances
2205.10.000
2205.90.000
Other fermented beverages (for example cider, perry, mead); mixtures of fermented
beverages and non-alcoholic beverages :
-Cider and perry
-Sake (rice wine)
2206.00.100
-Mead
2206.00.200
-Toddy
2206.00.300
-Wine obtained by fermentation of juices and of vegetable juices (except fresh grapes) 2206.00400
-Other
2206.00.500
2206.00.900
2106.90.510
2106.90.590
a.5.
Compound alcoholic preparation of a kind used for the manufacture of beverages
a.6.
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a
basis of one or more of three substances, of a kind used as raw materials in industry;
other preparations based on odoriferous substances, of a kind used for the manufacture
of beverages
-Compound alcoholic preparations used in food and beverage industry
3302.10.000
b.
b.1.
Group of articles partly or wholly made from leather or artificial leather:
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles,
saddle cloth, saddle bags, dog coats and the like)
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels,
spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases,
holsters and similar containers, traveling-bags, toilet bags, rucksacks, hand-bags,
shopping-bags, wallets, purses, map-cases, cigarette cases, tobacco pouches, tool bags,
sport bags, bottle cases, jewelry boxes, powder-boxes, cutlery cases and similar
containers, of leather or of composition leather, sheeting of plastics, of textile
materials, of vulcanized fibre or of paper board, or wholly or mainly covered with
b.2.
4201.00.000
4202.11.000
4202.12.000
4202.19.100
4202.19.200
4202.19.900
4202.21.000
4202.22.000
such materials or with paper, with the import value or selling price of Rp. 500,000 4202.31.000
(five hundred thousand rupiahs) or more per unit.
4202.32.000
4202.39.000
4202.91.000
4202.92.000
4202.99.000
b.3.
Articles of apparel and clothing accessories made from leather, artificial leather and 4303.10.000
other leather with the price of Rp. 300,000 (three hundred thousand rupiahs) or more 4303.90.900
per unit.
4304.00.900
c.
c.1.
Group of certain carpets made of silk
Carpets and textile floor coverings, including "Kelem", "Schumacks", "Karamanie"
and similar hand-woven rugs of silk, woven, tufted, whether knotted or not, made up
or not, of pile construction or not
d.
Group of glass ware of lead crystal of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes is :
-Other drinking glasses of glass ceramic :
--Of lead crystal
7013.21.000
-Glasswares of a kind for used in table (other than drinking glasses) or for the need of
kitchen, of glass ceramic :
--Of lead crystal
7013.31.000
-Other glasswares :
--Of lead crystal
7013.91.000
e.
Group of articles partly or wholly made of precious metal or metal laminated by
precious metal or mixtures of thereof is :
Wrist-watches, pocket-watches or other watches, including stop-watches, with case of 9101.11….
precious metal or of metal clad with precious metal
9101.11….
9101.19….
9101.21….
9101.29….
9101.91….
9101.99….
Clocks, including
9103.10….
9103.90….
9104.00….
9105.11….
9105.19….
e.1.
e.2.
5701.90….
5702.10….
5702.32….
5702.39….
5702.42….
5702.49….
5702.52….
5702.59….
5702.92….
5702.99….
5703.90….
57.04
5705.00.300
e.3.
9105.21….
9105.29….
9105.91….
9105.99….
Watch cases, clock cases, watch straps, watch bands and watch bracelets or parts 9111.10….
thereof, of precious metal or metal clad with precious metal
9111.20….
9111.80….
9111.90….
9113.10….
9113.20….
9113.90….
9113.00….
9113.90….
7102….
7103….
7113….
7114….
7115.10.900
7115.90.900
7117….
e.4.
Articles, accessories and parts thereof
e.5.
Group of other articles partly or wholly made of precious stones and/or pearls or
mixture of thereof HS number is dependent on kinds of articles
f.
Group of ships or other vessels other than those mentioned in paragraph (3), except
for the state need or public transport purpose is :
-Motor boats, including those for the need of power boating sports, outboard motor 8903.92.000
boats
g.
Group of balloons and dirigibles, other non-powered aircraft is :
-Gliders and hang gliders
-Other
8801.10.000
8801.90.000
h.
Group of arm or other arm cartridges, except the state need is :
Arms cartridges
i.
i.1.
Group of accessories for parlour games, on table and funfair for adult and children is :
Video games of a kind used with a television receiver and other games, coin or discoperated, other than bowling alley equipment
-Video games of a kind used with a television receiver
-Other games, coin or disc-operated, other than bowling alley equipment
9504.10.000
9504.30.000
Accessories for parlour games, on table or funfair, including pintables, billiards,
special tables for casino games and automatic bowling alley equipment
-Billiard table, stick and balls
-Other
9504.20.000
i.2.
9306.10.900
9306.21.900
9306.29.900
9306.30.910
9306.30.990
9306.90.900
--One set mah-yong
--Other
9504.90.100
9504.90.900
j.
Group of reception apparatus for television other than those mentioned in paragraphs
(1), (2) and (3) is :
Reception apparatus for color television, whether or not incorporating radio-broadcast 8528.12….
receivers or sound or video recording or reproducing apparatus with the size being
more than 34 inch up to 43 inch
k.
k.1.
Group of footwear is :
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of
which are neither fixed to the sole nor assembled by stitching, riveting, nailing,
screwing, plugging or similar processes with the price of Rp. 500,000 (five hundred
thousand rupiahs) or more a pair
k.2.
Footwear with outer soles and uppers of rubber or of plastics with the price of Rp.
500,000,- (five hundred thousand rupiahs) or more a pair
k.3.
Footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of leather with the price of Rp. 500,000 (five hundred thousand rupiahs) or
more a pair
k.4.
Footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of textiles materials with the price of Rp. 500,000 (five hundred Thousand
rupiahs) or more a pair
k.5.
Other footwear with the price of Rp. 500,000,- (five hundred Thousand rupiahs) or
more a pair
6401.10.000
6401.91.000
6401.92.000
6401.99.200
6401.99.900
6402.12.000
6402.19.000
6402.20.000
6402.30.000
6402.91.000
6402.99.100
6402.99.200
6402.99.900
6403.12.000
6403.19.100
6403.19.200
6403.19.900
6403.20.000
6403.30.000
6403.40.000
6403.51.000
6403.59.100
6403.59.200
6403.59.300
6403.59.900
6403.91.100
6403.91.900
6403.99.100
6403.99.200
6403.99.900
6404.11.100
6404.11.200
6404.19.110
6404.19.120
6404.19.190
6404.20.100
6405.10.000
6405.20.000
6405.90.100
6405.90.900
l.
Group of tableware, kitchenware, other household articles and toilet articles is :
-Of porcelain or Chine
-Of ceramic
m.
m.1.
Group of household of office appliances is :
Seats whether or not convertible into beds, and parts thereof, of wood, rattan, osiers,
bamboo, metal or other materials with the price of Rp. 15,000,000,- (fifteen million
rupiahs) or more per set or with the price of Rp. 2,000,000,- (two million rupiahs) or
more per unit per piece
m.2.
Other furniture and parts thereof, with the price of Rp. 15,000,000,- (fifteen million
rupiahs) or more per set or with the price of Rp. 2,000,000,- (two million rupiahs) or
more per unit per piece:
-Metal furniture of a kind used in offices
-Other metal furniture
-Wooden furniture of a kind used in offices
-Wooden furniture of a kind used in the kitchen
-Wooden furniture of a kind used in the bedroom
-Other wooden furniture
-Plastic furniture
-Furniture of other materials, including cane, osiers, bamboo or similar
m.3.
m.4.
Mattress supports; articles of bedding and similar furnishing (for example, mattresses,
quilts, eider-down, cushions, pouffes and pillows), fitted with springs or stuffed or
internally fitted with any material or of cellular rubber or plastics, whether or not
covered, except those made of kapok :
-Mattress supports
-Mattress :
--Of cellular rubber or plastics, whether or not covered
--Of other materials
-Sleeping bags
-Other
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not
elsewhere specified or included; illuminated signs, illuminated name-plates and the
like, having a permanently fixed light source and parts thereof:
-Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a
kind used for lighting public open spaces or through-fares
6911.10.000
6911.90.000
6912.00.000
9401.10.000
9401.20.000
9401.30.000
9401.40.000
9401.50.100
9401.50.900
9401.61.000
9401.69.000
9401.71.000
9401.79.000
9401.80.100
9401.80.900
9401.90.100
9401.90.200
9401.90.300
9401.90.900
9403.10.000
9403.20.000
9403.30….
9403.40.000
9403.50.000
9403.60.000
9403.70.000
9403.80.100
9403.80.900
9404.10.000
9404.21.000
9404.29.000
9404.30.000
9404.90.000
9405.10.200
9405.10.900
-Electric table, desk, bedside or floor standing lamps
--Of wood
9405.20.200
--Other
9405.20.900
-Lighting sets of a kind used for Christmas trees (decorative lamps)
9405.30.000
-Other electrical lamps and lighting fittings :
--Of plastic
--Of wood
9405.40.100
--Of worked monumental or building stone
9405.40.200
--Of ceramic
9405.40.300
--Of glass
9405.40.400
--Of base metal, other those used as flash beacons for aerodromes, locomotive and 9405.40.500
railway rolling stock lanterns; ship lantern; lamp for aircraft, trains, light house and 9405.40.690
route making
--Other
-Non-electrical lamps and lighting fittings :
--Of plastic
9405.40.900
--Of wood
--Of worked monumental or building stone
9405.50.100
--Of ceramic
9405.50.200
--Of glass
9405.50.300
--Of base metal, other than those used miner's lamps, quarrymen's lamps, pressure 9405.50.400
(gasmantle) lamps and kerosene hurricane lamps
9405.50.590
--Other
9405.50.690
9405.50.900
n.
n.1.
n.2.
n.3.
o.
Group of goods of porcelain, Chinese porcelain or ceramic is :
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, 6910.10.000
flushing cisterns, urinals and similar sanitary fixtures
6910.90.000
Statuettes and other ornamental ceramic articles
6913
6913.10.100
6913.10.900
6913.90.000
Other ceramic articles
6914.10.000
6914.90.000
Group of goods wholly or partly made of stone, other than setts and curb-stones is :
-Tiles, cubes and similar articles :
--Tiles and similar articles of marbles
--Mosaic cubes
--Other
-Worked monumental or building stones and articles thereof, simply cut or sawn, with
a flat or even surface :
--Marble, travertine and alabaster
--Other calcareous stone
--Granite of polished slabs
--Other granite
--Other
6802.10.100
6802.10.200
6802.10.900
6802.21.000
6802.22.000
6802.23.100
6802.23.900
6802.29.000
-Other stone :
--Marble, travertine and alabaster
--Other calcareous stone
--Granite
--Other
6802.91.000
6802.92.000
6802.93.000
6802.99.000
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.
a.
a.1.
a.2.
b.
b.1.
b.3.
DESCRIPTION OF GOODS
Group of certain carpets made of wool or fine animal hair is :
Carpets and other textile floor coverings, whether knotted or not, made up or not, of
wool or other fine animal hair
Carpets and other textile floor coverings, including "Kelem", "Schumacks",
"Karamanie" and similar hand-woven rugs of wool or fine animal hair, woven, not
tufted or flocked whether or not made-up, of pile construction or not
HS NO.
5701.10.000
5702.10….
5702.31.000
5702.41.000
5702.51.000
5702.91.000
5703.10.000
5704…..
5705.00.100
Group of aircraft other than those mentioned in paragraph (4), except for the state and
commercial air transport purposes is :
Helicopters except for the state and commercial air transport purposes
8802.11.000
8802.12.000
Aircraft except for the state and commercial air transport purposes
8802.20.000
8802.30.000
8802.40.000
c.
Group of articles and equipment for sports other than those mentioned in paragraphs
(1) and (3), is :
Golf clubs, complete
9506.31.000
d.
Group of firearms and other firearms, except for state's purposes
e.
Group of reception apparatus for television other than those mentioned in paragraphs
(1), (2), (3) and (4), is :
Reception apparatus for color television, whether or not incorporating radio-broadcast 8528.12…..
receivers or sound or video recording or reproducing apparatus with the size more
than 43 inch
9301…..
9302…..
9303…..
9304…..
9305…..
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.
a.
a.1.
a.2.
b.
b.1.
b.2.
b.3.
DESCRIPTION OF GOODS
HS NO.
Group of alcoholic drinks other than those mentioned in paragraph (4) is :
Wine of fresh grapes, including fortified wine, grape must with fermentation
prevented or arrested by the addition of alcohol :
-Wine with the alcoholic content exceeding 26% proof spirit
2204.21.100
2204.29.100
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
2208.20.000
-Whiskies
2208.30.000
-Rum and tafia
2208.40.000
-Gin and geneva
2208.50.000
-Vodka
2208.60.000
-Liquers and Cordials
2208.70.000
-Other
2208.80.000
2208.90.000
Group of articles partly or wholly made of precious metal or metal laminated by
precious metal or mixtures of thereof is :
Wrist-watches, pocket-watches or other watches, including stop-watches, with case of 9101.11….
precious metal or of metal clad with precious metal
9101.12….
9101.19….
9101.21….
Clocks, including instruments
9101.29….
9101.91….
9101.99….
9103.10….
9103.90….
9104.00….
9105.11….
9105.19….
9105.21….
9105.29….
9105.91….
9105.99….
Watch cases, clock cases, watch straps, watch bands and watch bracelets or part 9111.20….
thereof, of precious metal or metal clad with precious metal
9111.20….
9111.80….
9111.90….
9113.10….
9113.20….
9113.90….
b.4.
Articles, accessories and parts thereof
b.5.
Articles partly or wholly made of precious stone and/or pearls or mixture of thereof
HS Number is dependent on kinds of articles
c.
Group of luxury excursion boats for state and public transport purposes
THE MINISTER OF FINANCE
sgd.
PRIJADI PRAPTOSUHARDJO
9113.90….
9113.90….
7102….
7103….
7113….
7114….
7115….
7116….
7117….
8903….