ProdukHukum Perdagangan

KEPUTUSAN MENTERI KEUANGAN REPUBLIK INDONESIA
NOMOR 232/KMK.04/2003 TANGGAL 29 MEI 2003
TENTANG
PENETAPAN TARIF BEA MASUK ATAS IMPOR BARANG DALAM RANGKA
ASEAN INTEGRATION SYSTEM OF PREFERENCES (AISP)
UNTUK NEGARA-NEGARA ANGGOTA BARU ASEAN
(MYANMAR, VIETNAM, CAMBODIA)
MENTERI KEUANGAN REPUBLIK INDONESIA

Menimbang:
a. bahwa sehubungan adanya integrasi negara-negara anggota baru ASEAN serta dalam rangka
mengurangi kesenjangan pembangunan di antara Cambodia, Laos, Myanmar, dan Vietnam
(CLMV) dengan ASEAN-6, dipandang perlu untuk menerapkan tarif bea masuk atas impor barang
dalam rangka ASEAN Integration System of Preferences (AISP);
b. bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a, perlu menetapkan
Keputusan Menteri Keuangan tentang Penetapan Tarif Bea Masuk Atas Impor Dalam Rangka
ASEAN Integration System Of Preferences (AISP) untuk Negara-Negara Anggota Baru ASEAN
(Myanmar, Vietnam, Cambodia);
Mengingat:
1. Undang-Undang No. 10 Tahun 1995 tentang Kepabeanan (LN RI Tahun 1995 No. 75, TLN RI
Tahun 1995 No. 3612);

2. Keputusan Menteri Keuangan No. 273/KMK.01/2000 tentang penetapan Tarif Bea Masuk Atas
Impor Barang Dalam Rangka Common Effective Preferencial Tariff (CEPT);
3. Keputusan Menteri Keuangan No. 96/KMK.01/2003 tentang Penetapan Sistem Klasifikasi Barang
dan Besarnya Tarif Bea Masuk Atas Barang Impor;
M E M U T U S K A N:
Menetapkan:
KEPUTUSAN MENTERI KEUANGAN TENTANG PENETAPAN TARIF BEA MASUK ATAS
IMPOR BARANG DALAM RANGKA ASEAN INTEGRATION SYSTEM OF PREFERENCES
(AISP) UNTUK NEGARA-NEGARA ANGGOTA BARU ASEAN (MYANMAR, VIETNAM,
CAMBODIA);
Pasal 1
Menetapkan besarnya tarif bea masuk atas impor barang dari negara Myanmar, vietnam, dan
Cambodia dalam rangka ASEAN Integration System of Preferences (AISP) sebagaimana ditetapkan dalam
Lampiran Keputusan Menteri Keuangan ini.
Pasal 2
Dalam hal tarif bea masuk yangberlaku umum lebih rendah dari bea masuk berdasarkan
Keputusan Menteri Keuangan ini, maka tarif yang berlaku adalah tarif bea masuk yang berlaku umum.
Pasal 3
Penetapan tarif bea masuk sebagaimana dimaksud dalam Pasal 1 dilaksanakan dengan ketentuan
sebagai berikut:

1. Tarif bea masuk dalam rangka AISP yang lebih rendah dari tarif bea masuk yangberlaku umum hanya
diberlakukan terhadap impor barang yang dilengkapi dengan Surat Keterangan Asal (Form D) yang
telah ditandatangani oleh pejabat berwenang di nagar ASEAN bersangkutan;
2. Surat Keterangan Asal (Form D) sebagaimana dimaksud pada butir 1 tidak diperlukan dalam hal:
a. Tarif bea masuk dalam rangka AISP sama besar dengan tarif bea masuk yang berlaku umum;
b. Impor barang yang nilai pabeannya tidak melebihi US$ 200 (dua ratus dollar Amerika Serikat).

Pasal 4
Terhadap impor barang yang pemberitahuan impor barangnya telah mendapat nomor pendaftaran
dari kantor Pelayanan Bea dan Cukai pelabuhan pemasukan pada saat mulai berlakunya Keputusan
Menteri Keuangan ini, berlaku tarif bea masuk sebagaimanaditetapkan dalam Lampiran Keputusan
Menteri Keuangan ini.
Pasal 5
Direktur Jenderal Bea dan Cukai diinstruksikan untuk melaksanakan ketentuan dalam Keputusan
Menteri Keuangan ini.
Pasal 6
Keptusan Menteri Keuangan ini berlaku mulai selama 1 (satu) tahun terhitung sejak tanggal
ditetapkan.
Agar setiap orang mengetahuinya, memerintahkan pengumuman Keputusan Menteri Keuangan
ini dengan menempatkannya dalam Berita Negara Republik Indonesia.


Ditetapkan di Jakarta
Pada tanggal 29 Mei 2003
MENTERI KEUANGAN REPUBLIK INDONESIA
ttd
BOEDIONO

LAMPIRAN
LIS OF PRODUCTS OF AISP INDONESIA TO VIETNAM
No.
1.
2.
3.
4.
5.
6.
7.
8.

Tariffs Headings

0306.14.000
0409.00.000
0703.10.100
0703.10.200
0703.20.000
0708.90.000
0709.10.000
0713.31.000

9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.

20.
21.
22.

0713.39.000
0801.32.000
0901.11.200
0901.11.300
0904.11.290
0904.20.000
0906.10.000
0909.10.000
1106.30.000
1108.14.000
1202.10.000
1202.20.000
1207.40.000
1515.90.900

Description of Goods

Crabs
Natural honey
Onions
Shallots
Garlic
Other leguminous vegetables
Globe artichokes
Beans of species of Vigna mungo (L), Hepper
or Vigna radiata (L), Wilczek
Other
Shelled
Arabica WIB
Robusta OIB
Other
Fruits of genus of capsicum or the genus
Neither crushed or ground
Seeds of anise or badian
Of the products of chapter 8
Manioc (cassava) starch
In shell

Shelled, whether or not broken
Sesamum seeds
Other

Tariffs
5
5
2,5
5
5
5
5
5
5
5
5
5
5
5
5

5
5
5
5
5
5
2,5

23.
24.
25.
26.
27.
28.
29.
30.
31.

1521.90.000
1708.90.000

2008.11.900
2401.10.100
2401.10.900
2401.20.100
2401.20.900
2401.30.000
2402.10.000

32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.

44.
45.
46.

2402.20.200
2402.20.900
2402.90.000
2403.10.100
2493.10.200
2403.10.900
2403.91.000
2403.99.300
2403.99.900
4001.21.000
6405.20.000
6406.20.000
6406.99.000
7323.93.000
8450.10.000


47.
48.

8483.10.000
8463.60.000

49.

8504.22.000

50.

8504.34.000

Other
Other
Other
Virginia type flue cured
Other
Virginia type flue cured
Other
Tobacco refuse
Cigars, cheerots and cigarillos, containing
tobacco
Machine-made clove cigarettes
Other
Other
Blended tobacco of Burley type
Sliced tobacco
Other
Homogenised or reconstituted
Tobacco extract and essences
Other
Smoked sheets
Uppers and parts thereof, other than stiff
Outer soles and heels of rubber or plastics
Of other materials
Of stainless steel
For clothers washing with capacity not
exceeding 6 kgs
Transmission shaft (including cam shafts)
Clutches and shaft couplings
(including
universal joints)
Having a power handling capacity exceeding
650 kVA but not exceeding 10,000 kVA
Having a power handling capacity exceeding
500 kVA

LIST OF AISP INDONESIA TO MYANMAR
No.
Tariffs Headings
Description of Goods
1.
0301.91.100
Fish fry
2.
0301.91.900
Other
3.
0303.19.000
Other
4.
0302.29.000
Other
5.
0304.10.100
Fish fillets
6.
0304.10.910
Of marine fish
7.
0304.10.990
Other
8.
0305.20.100
Smoked
9.
0305.20.900
Other
10.
0305.30.000
Fish fillets, dried, salted or in brine but not
smoked
11.
0305.51.000
Cod
(Gadus morhua, gadus ogac, gadus
macrocephalus)
12.
0305.59.100
Teri fish
13.
0305.59.300
Shark fins
14.
0305.59.900
Other
15.
0305.14.000
Crabs

2,5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
2,5
2,5
2,5
2,5
5
2,5
2,5
2,5
2,5

Tariffs
0
5
5
5
5
5
5
5
5
5
5
5
5
5
5

16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.

0306.21.100
0306.12.000
0306.22.100
0306.22.900
0307.60.000
0307.21.000
0307.60.000
0407.00.110
0407.00.120
0407.00.900
0408.11.000
0409.00.000
0410.00.000

29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
58.
59.
60.
61.
62.

0502.10.000
0505.90.000
0506.90.000
0507.90.900
0511.91.900
0604.99.000
0708.10.000
0708.20.000
0709.51.000
0712.30.000
0713.20.000
0714.90.900
0801.11.000
0801.19.900
0801.22.000
0801.32.000
0804.50.100
0804.50.200
0804.50.300
0809.40.000
0812.90.000
0813.50.000
0901.11.200
0901.11.300
0901.11.900
0901.12.200
0901.12.300
0901.12.900
0902.10.100
0902.10.200
0902.20.100
0902.20.200
0904.11.100

63.

0904.11.210

64.

0904.11.290

65.

0904.11.310

In airtight container
Lobsters (Homarus spp)
In airtight container
Other
Oyster
Live, fresh or chilled
Snails, other than sea snails
For hatching
Not for hatching
Other
Dried
Natural honey
Edible products of animal origin, not elsewhere
specified or included
Pigs, hogs or boars’ bristles and hairs and refuse
Other
Other
Other
Other
Other
Peas (Pisum sativum)
Beans (Vigna spp, Phaseoius spp)
Mushrooms
Mushrooms and truffels
Chickpeas (garbanzos)
Other
Dessicated and dried
Other
Shelled
Shelled
Guavas
Mangoes
Mangoesteens
Plums and sioes
Other
Mixtures of nuts or dried fruits of this chapter
Arabica WIB
Robusta OIB
Other
Arabica WIB
Robusta OIB
Other
Leaf
Dust
Leaf
Dust
Green
White
White pepper neither crushed nor ground mixed
quality weighing 300-500 grams/liter
Other
Black
Black pepper neither crushed nor ground mixed
quality weighing 500 grams/gram

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
0
5
5
5
5
5
5
5
5
5
5

66.
67.
68.
69.
70.
71.
72.
73.
74.
75.
76.
77.
78.
79.
80.
81.
82.
83.
84.
85.
86.
87.
88.
89
90.
91.
92.
93.

0904.11.390
0906.10.100
0909.30.000
0909.20.000
0909.50.000
0910.30.100
0910.30.900
0910.50.000
0901.99.000
1008.10.000
1102.20.000
1202.10.000
1207.50.000
1207.99.000
1211.20.000
1212.10.000
1401.10.000
1403.10.000
1403.90.000
1404.90.000
1513.11.000
1516.20.000
1516.20.900
1517.10.000
1517.10.900
1517.90.100
1517.90.910
1517.90.200

94.
95.
96.
97.
98.
99.
100.
101.
102
103
104.

1517.90.920
1517.90.930
1520.00.000
1521.10.000
1604.11.100
1604.11.900
1702.30.910
1702.30.920
1704.90.110
1704.90.120
1704.90.930

105.
106.
107.
108.
109.
110.
111.
112.
113.
114.
115.
116.
117.

1704.90.900
1902.19.100
1902.19.200
1902.19.900
1903.00.110
1903.00.900
1903.00.190
1905.90.900
2007.91.000
2007.91.900
2008.40.000
2009.11.000
2009.20.910

Other
Neither crushed nor ground
Seeds of cumin
Seeds of corriander
Seeds of fennel or juniper
Fresh
Other
Curry
Other
Buck wheat
Maize (corn) flour
In shell
Mustard seeds
Other
Ginseng roots
Locust bean, including locust bean seeds
Bamboos
Broomcorn (Sorghum vulgarevantechnicum)
Other
Other
Crude oil
In packing of 10 kgs nett or more
Other
In airtight container
Other
Imitation ghee
Of vegetable origin
Imitation lard
Other
Of animal origin
Of mixed vegetable and animal origin
Glycerol, crude, glycerol waters and glycerol
Vegetable waxes
In airtight containers
Other
Glucose
Glucose syrup
Medicated sweet
Not medicated sweet
Raw material for cake layer containing sugar in
packing of 7 kg nett or more
Other
Rice vermicelli (bee hoon)
Bean vermicelli (tang hoon)
Other
Pearl
Other
Other (flakes, sifting etc)
Other
Citrus fruit
Other
Pears
Frozen
Put up for retail sale

5
5
2,5
5
2.5
5
5
5
5
5
5
5
5
5
2,5
5
5
5
5
5
5
5
5
5
5
5
2.5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

118.
119.
120.
121.
122.
123.
124.
125.
126.
127.
128.
129.
130.
131.
132.
133.
134.
135.
136.
137.
138.
139.
140.
141.
142.
143.
144.
145.
146.
147.
148.
149.
150.
151.
152.
153.
154.
155.
156.
157.
158.
159.
160.
161.

2009.20.990
2009.40.100
2009.40.910
2009.40.990
2009.80.910
2009.80.990
2103.10.100
2103.10.200
2103.10.900
2103.20.100
2103.20.200
2103.20.300
2009.21.900
2103.90.300
2103.90.300
2103.90.400
2106.90.291
2106.90.299
2106.90.300
2106.90.400
2106.90.900
2201.10.000
2202.10.000
2207.20.000
2209.00.000
2905.11.000
4001.21.000
4001.22.110
4001.22.190
4001.22.150
4001.22.160
4001.22.900
4001.29.000
4412.19.100
4412.19.900
4418.20.000
4420.10.000
4421.90.600
4421.90.100
4421.90.200
4421.90.300
4421.90.400
4421.90.500
4421.90.700

162.
163.
164.
165.
166.
167.
168.

4421.90.900
4602.10.200
4602.10.900
4602.90.000
4604.21.000
4804.21.900
4804.39.100

169.

4804.39.900

Other
Ready for consumption without dilution
Put up for retail sale
Other
Put up for retail sale
Other
Sweet
Salted
Other
Tomato sauce
Barbeque sauce
Sate sauce
Other
Mayonnaise
Tauco
Other
Table cream powder having a basis of milk
Other
Preparation used for making jellies
Sarikaya
Other
Mineral water and aerated water
Water, including mineral and aerated water
Ethyl alcohol and other spirits, denatured
Vinegar and substitutes for vinegar obtained
Methanol (methyl alcohol)
Smoked sheets
SIR 3 CV
Other
SIR 10
SIR 20
Other
Other
Other ply of teak
Other
Doors and their frames and thresholds
Statutettes and other ornaments of wood
Tooth picks
Wood paving block
Wooden pegs or pins for footwear
Match splints
Blind and blind fittings
Fans and hanscreens, non mechanical
Spools, cups, bobbins, sewing threat reels and
the like, of turned wood
Other
Of rattan
Other
Other
Paper for cement and fertilizezr sack
Other
Wetstrength 40 gram-60 gram for plywood
adhesive tape
Other

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
2.5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
0
5

170.
171.

4805.29.000
4808.10.000

172.
173.

4818.10.000
4818.40.000

174.
175.
176.
177.
178.
179.
180.
181.
182.
183.
184.
185.
186.
187.
188.
189.
190.
191.
192.
193.
194.
195.
196.
197.
198.
199.
200.
201.
202.

4819.10.000
4823.19.000
6401.92.000
6401.99.200
6401.99.900
6402.19.000
6402.20.000
6402.30.000
6403.12.000
6403.19.100
6403.19.200
6403.19.900
6403.20.000
6404.11.100
6404.11.200
6404.19.110
6404.19.120
6404.19.190
6405.20.000
6405.20.000
6405.90.100
6405.90.900
6405.10.000
7323.94.000
7409.39.000
7903.90.000
7907.00.910
7907.00.920
7907.00.930

203.
204.

7907.00.940
7907.00.950

205.
206.
207.
208.
209.
210.
211.

7907.00.960
7907.00.990
8005.00.000
6306.21.000
8309.10.000
8452.90.100
8452.90.100

212.
213.
214.
215.

8452.90.900
8501.61.000
8504.31.100
8504.31.200

216.
217.

8504.31.900
8903.91.000

Other
Corrugated paper and paperboard, whether or
not glazed, holed
Toilet paper
Sanitary towels and tampons, napkin and baby
pempers and sanitary goods of the like
Cartons, boxes and cases, of corrugated paper
Other
Covering the ankle but not covering
Sandals and bathing slippers
Other
Other
Footwear with upper strips or thongs assem
Other footwear, incorporating a protective
Ski-boots, cross country ski footwear
With outer soles of leather
With outer soles of rubber
Other
Footwear with outer soles of leather
Of rubber
Of plastics
Men’s and boy’s shoes
Women’s and girls’s shoes
Other
With uppers of leather of composition
With uppers of textile meterials
Driver’s footwear
Other
Upper and parts thereof, other than stif
Of iron (other than cas iron ) or steel
Other
Other
Electro-planting anodes
Stencil plates
Nails, tacks, nuts, bolt, screw, rivets and similat
fastening
Domestic articles and parts thereof
Tubular containers for packing pharmaceutical
product and the line
Zinc collots for battery cecll
Other
Tin foil (whether or not printed or backed)
Plated with precious metal
Crown corks
Sewing machines of the household type
Parts of sewing machine in the form of arms,
beds, foot and pedals
Other
Of an output not exceeding 75 kVA
Power transformator
Step-up/down transformator, slide regulatir,
stabilizer and current transformer
Other
Sail boats, with or without auxiliary motor

5
5
5
5
5
5
5
5
5
5
5
5
2.5
2.5
2.5
5
5
2.5
5
5
5
5
5
5
2.5
5
2.5
2.5
2.5
2.5
2.5
2.5
5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
5
2.5
0
5
2.5
5
0
2.5

218.
219.
220.
221.
222.

8251.90.000
8256.92.000
9503.41.000
9608.10.000
9606.90.000

Radio remote control apparatus
Radio remote control apparatus
Stuffed
Ball-point pens
Other

5
5
5
5
2.5

LIST OF AISP INDONESIA TO CAMBODIA
No.
1.

2.
3.

Tariffs Headings
4421
4421.100.00
4421.90
4421.90.190
4421.90.900
4602

4.
5.
6.

4602.10
4602.10.200
4602.90.000
4602.90.000
4820

7.

4820.10.000

8.
9.

4820.20.000
4820.90.000
4821

10.
11.

4821.10.000
4821.90.000
6406

12.
13.

6406.10.000
6406.20.000

14.
15.

6406.91.000
6406.99.000
6507

Description of Goods
Other articles of woods
Clothes hangers
Other
Wood paving block and the like, of turned wood
Other and parts of such frames handle wood
Basketwork, wickerwork and other articles,
made directly to shape from plaiting materials
or made up from goods of heading 46.01;
articles of loofan
Of vegetable materials
Of rattan
Other
Other
Registers, account books, note books, order
books, receipt books, letter pads, memorandum
pads, diaries and similar articles, exercise
books, blotting pads, binders (loose-leaf or
other), folders, file covers, manifold business
forms, interleaved carbonsets and other articles
of stationery, of paper or paperboard, albums for
samples or for collections and book covers, of
paper of paperboard
Registers, treasury books, note books, note
books, order books, receipt books, letter pads,
memorandum pads, diarries and articles of the
like
Exercise books
Other
Paper or paperboard labels or all kinds, whether
or not printed
Printed
Other
Parts of footwear (including uppers whether or
not attached to soles other that outer soles),
removable in soles, heel crushions and similar
articles; gallers, leggings and similar articles
and parts thereof
Uppers and parts thereof, other than stiffeners
Outer soles and heels of rubber or plastics
Other
Of wood
Of other materials
Head-bands, linings, covers, hat foundations,

Tariffs
5
5
5

5
5
5

5

5
5

5
5
5

2.5
2.5
5
5
2.5

16.

6507.00.000
9401

17.
18.
19.
20.
21.

9401.50
9401.50.100
9401.50.900
9401.80
9401.80.100
9403
9403.30.100
9403.30.200

22.
23.

9403.30.900
9403.50.000
9403.80

24.
25.

9403.80.100
9403.80.900

hat frames, peaks and chinstraps, for headgear
Head-bands, linings, covers, hat foundations,
hat frames, peaks and chinstraps, for headgear
Seats (other than those of heading No.94.02)
whether or not convertible into beds and parts
thereof
Seats of cane, osier, bamboo or similar materials
Of rattan
Other
Other seats
Of wood of wickerwork
Other furniture and parts thereofs
Drawing table (unequipped)
Special furniture (with cases or drawers) for
printing works
Other
Wooden furniture of a kind used in the bedroom
Furniture of other material, including cane,
oiser, bamboo or similar materials
Of rattan
Other

MENTERI KEUANGAN REPUBLIK INDONESIA
sgd
BOEDIONO

2.5

5
5
5
5
5
5
5
5
5
5