ProdukHukum Perdagangan 381.
DECREE OF THE MINISTER OF FINANCE
NO. 381/KMK.03/2001 DATED JUNE 25, 2001
AMENDMENT TO DECREE OF THE MINISTER OF FINANCE
NO. 570/KMK.04/2000 ON
TYPES OF TAXABLE GOODS CATEGORIZED AS LUXURY OTHER
THAN MOTORIZED VEHICLES SUBJECT TO THE SALES TAX
ON LUXURY GOODS
THE MINISTER OF FINANCE,
Considering :
that to better provide a sense of justice and legal certainty in the imposition of sales tax on luxury goods on
taxable goods categorized as luxury other than motorized vehicles, it is necessary to stipulate a decree of the
minister of finance on amendment to Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of
taxable goods categorized as luxury other than motorized vehicles subject 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 several times, the latest by
Law No. 18/2000 (Statute Book No. 128/2000, Supplement to Statute Book No. 3986);
2. Government Regulation No. 145/2000 on the group of table goods categorized as luxury and subject to the
sales tax on luxury goods (Statute Book No. 261/2000, Supplement to Statute Book No. 4063);
3. Presidential Decree No. 176/M/2001;
4. Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of taxable goods categorized as
luxury other than motorized vehicles subjected to the sales tax on luxury goods;
DECIDES:
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE AMENDMENT TO DECREE OF
THE MINISTER OF FINANCE NO. 570/KMK.04/2000 ON THE TYPES OF TAXABLE GOODS
CATEGORIZED AS LUXURY OTHER THAN MOTORIZED VEHICLES SUBJECT TO THE SALES TAX
ON LUXURY GOODS.
Article I
To amend Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V and Attachment
VI of Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of taxable goods categorized as
luxury other than motorized vehicles subject to the sales tax on luxury goods so that they shall be as stipulated
in Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V and Attachment VI to this decree
of the Minister of Finance.
Article II
This decree of the Minister of Finance shall take effect as from July 1, 2001.
For public cognizance, this decree of the Minister of Finance shall be announced by publishing it in the
State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On June 25, 2001
MINISTER OF FINANCE
sgd.
RIZAL RAMLI
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.
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, yoghurt, kephir, whey, cheese, butter or fat or oil obtained
from milk, bottled/packaged, shall be :
Milk cream or soured/fermented milk :
- Yoghurt
- Butter milk, packaged, with net weight of below 25 g, kephir and milk cream or
other soured/fermented milk, containing addition of sugar or other sweetening stuff
or not, flavored or not, or containing additional fruit, cereals or cocoa.
Cheese
- Grated cheese and cheese powder of all types
- Blue veined cheese
- Other cheese
SYSTEM
(HS) NO.
0403.10.000
ex 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
2009.11.000
2009.19.100
2009.19.910
2009.19.990
- Grapefruit juice
2009.20.100
2009.20.910
2009.20.990
- Other orange juice
2009.30.100
2009.30.910
2009.30.990
- Pineapple juice
2009.40.100
2009.40.910
2009.40.990
- Tomato juice
2009.50.100
2009.50.910
2009.50.990
- Grape juice (including juice not yet fermenting)
2009.60.100
2009.60.910
2009.60.990
- Apple juice
2009.70.100
2009.70.910
2009.70.990
- Other fruit juice or vegetable juice, from one kind of fruit or vegetable :
2009.80.100
-
c.
c.1.
c.2.
d.
d.1.
d.2.
d.3.
e.
Mixture of fruit juice or mixture of vegetable juice
2009.80.910
2009.80.990
2009.90.100
2009.90.910
2009.90.900
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 :
Sosa water containing addition of sugar or other sweetening stuff or aroma
ex 2202.10.000
Other soda water and beverages not containing alcohol, other than water, mineral ex 2202.90.000
water and beverages made of milk
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 with an import value or a selling price of over Rp.
25.000 a piece
-Preparations for eye make-up with an import value or a selling price of over Rp.
20.000 per set of four colors or Rp. 5.000 per set of one color
-Preparations for hand and foot care with an import value or a selling price of over Rp.
5.000 per 10 ml
-Miscellany, with an import value or a selling price of over Rp. 10.000 per gram or
Rp. 5.000 per 10 ml:
--Powder, compacted or not :
--Face powder
--Miscellany
Preparations for use on the hair
Preparations for use on the hair, other than shampoo :
-Preparations for hair perming or hair straightening
-Hair lacquers
-Miscellany
Preparations/processed stuffs 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 other than soap
-Perfumery preparations or stuffs to remove room odor :
--"Argabatti" preparations and other stuffs to remove odor burned when used
--Others
-Others
Group of household utensils, cooling machines, heaters, automatic vending machines,
ex 3304.10.000
ex 3304.20.000
ex 3304.30.000
ex 3304.91.200
ex 3304.99.000
3305.20.000
3305.30.000
3305.90.000
3307.10.000
3307.20.000
3307.30.000
3307.41.000
3307.49.000
3307.90.000
e.1.
e.2.
e.3.
e.4.
including money exchange machines and television broadcast receivers shall be :
Hearths, stoves, open hearths, cooking devices (including hearths with additional
kettle for central heating), large roasting devices, braziers, gas bands, heating plates
and similar household utensils operated without electricity, 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 :
Combination of refrigerators-freezer, completed with a separate outer door with a
capacity of not more than 230 liters
-Refrigerators of the household type with a capacity of not more than 230 liters :
--Compression type
--Absorption type, electric
--Others
--Other refrigerators with a capacity of not more than 230 liters
--The type of compression with the cooling system being a heat changer
--Others
Heating devices to channel heated water or a water heater in a supply tank, not the
electricity used for household purposes :
-A heater which directly channels heated water with gas
-Others
Automatic vending machines, including automatic vending machines for songs :
-Automatic vending machines for drinks, with or without a heater or a cooler
-Other machines, with or without a heater or a cooler
-Automatic vending machines not machines for gambling or ding-dong machines
e.5.
e.6.
Electric devices directly channeling heated water or electric devices, water heaters in
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
immersion heaters
-Electric room heaters and electric ground heaters :
--Room heaters radiators
--Others
-Apparatuses for hair styling or hand drying with electric heat :
--Hair dryers
--Other hair drying apparatuses
--Hand drying apparatuses
-Hearths other than microwave hearths, cooking devices, plates for cooking, rings for
boiling, meat roasting and toasting
-Other electric heaters :
--Coffee or tea makers
--Toasters
--Others
Television receiver, combined or not with a radio receiver or a recorder or a voice
ex 7321.11.000
ex 7321.81.000
ex 8418.10.000
ex 8418.21.000
ex 8418.22.000
ex 8418.29.000
ex 8418.61.000
ex 8418.69.000
8419.11.100
8419.19.100
8476.21.000
8476.29.000
8476.81.000
8476.89.000
8479.89.200
8516.10.000
8516.21.000
8516.29.000
8516.31.000
8516.32.000
8516.33.000
8516.60.000
8516.71.000
8516.72.000
8516.79.000
reproduction device, or a video, a video monitor and a video projector :
-A color TV set without any combination, sized 17 inches up to 29 inches
-Color video monitor
ex 8528.12.000
8528.21.000
f.
Group of carpets and textile for floor covering made of coconut fibers Carpets and
textile for floor covering made of coconut fibers, with the import value or selling price ex 5702.20.000
of over Rp. 100.000 ( hundred thousand rupiah) per square meter
g.
Group of instruments and equipment for sports shall be :
-Fishing rods
-A device for rolling up fishing line
h.
Group of children's toys, shall be :
Children's toys with an import value or selling price of over Rp. 100.000 (a hundred
thousand rupiah) per unit
-Human like dolls, dressed or not
-Other toys : scale models and recreation models like this, working or not; all puzzle
games :
--Electric trains, including the rails, signs and other equipment
--Components of assembled scale model working or not
--Other construction sets and construction games
--Toys in the form of animals or non-human creatures :
---Stuffed
---Others
--Musical instrument toys and their apparatuses
--Puzzle games
--Other toys, inserted in the sets or equipment
--Toys and other models, along with the motor
-Others
9507.10.000
9507.30.000
ex 9502.10.000
ex 9503.10.000
ex 9503.20.000
ex 9503.30.000
ex 9503.41.000
ex 9503.49.000
ex 9503.50.000
ex 9503.60.000
ex 9503.70.000
ex 9503.80.000
ex 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.
DESCRIPTION OF GOODS
SYSTEM
(HS) NO.
Group of household utensils, cooling machines and heaters other than those referred to
in Attachment I 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
ex 7321.11.000
-Other equipment :
--With fuel gas or a mixture of gas and other fuels
ex 7321.81.000
a.2.
Refrigerators :
-Combination of refrigerators-freezers, completed with a separate outer door with a
8418.10.000
capacity of more than 230 liters
-Refrigerators, of the household type with a capacity of 230 liters :
--A compression type
ex 8418.21.000
--An electric absorption type
ex 8418.22.000
--Others
ex 8418.29.000
-Other refrigerators with a capacity of 230 liters
--Apparatuses of a compression type whose cooling system is a heat changer
ex 8418.61.000
--Others
ex 8418.69.000
a.3.
Electric heaters for rooms and electric ground heaters :
-Room heating radiators
-Others
b.
b.1.
b.2.
c.
8516.21.000
8516.29.000
Group of luxury residences like luxury houses, apartments, condominiums, town
houses and the like shall be :
Houses with the building area measuring 400 m2 or more or at the selling price of the
buildings being Rp. 3 million/m2 or more
Apartments, condominiums, town houses with the area of the building measuring 150
m2 or more or at the selling price of the building being Rp. 3 million/m2 or more
Group of sanitary goods and their equipment, except those made of plastic, iron
sheeting or cement shall be :
-Sanitary goods and parts thereof, iron or steel :
--Washing containers of a sink made of anti-corrosion steel
--Bath tub :
7324.10.000
---Of cast iron, with enamel covering or not
---Others
7324.21.000
--Others, including parts :
7324.29.000
---To flush closet water, urine
7324.90.100
---Others
-Machines or mechanic devices to flush closet water, urine and disposal
d.
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 in Attachment I, and their
parts shall be:
d.1.
Photographic films in rolls, light sensitive, not exposed to light, other than for X-ray,
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, other than in tape form, of 16 mm wide or more and of 120 mm
long or more
-Other film, without perforation, of not more than 105 mm in width :
--For polychrome photography, in a tape form, of 16 mm wide and of less than 120 m
long
--Others with silver emulsion of halida, in a tape form, of 16 mm wide and of less than
120 m long
--Others, other than infra-red ray transparent film, in a tape form, of 16 mm wide and
of less than 120 m long
-Other film without perforation with a width of more than 105 mm and of a length of
more than 120 m other than infra red ray transparent film
-Other film, for polychrome film :
--In a width not exceeding 16 cm and of a length not exceeding 14 m
--In a width not exceeding 16 mm but not exceeding 35 mm, and of a length of not
exceeding 30 m, for a slide
--In a width not exceeding 16 mm but not exceeding 35 mm, and of a length of not
exceeding 30 m, except for a slide
--In a width of exceeding 35 mm and a length of less than 120 m
-Others :
--In a width not exceeding 16 mm and a length of not more than 14 m, other than infra
red ray transparent film
--With a width exceeding 16 mm but not exceeding 35 mm and the length not
exceeding 30 m, other than the infra red ray transparent film
-- With a width exceeding 35 mm and the length of less than 120 m, other than infra
red ray transparent film
d.2.
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 photography machines 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
7324.90.900
8479.89.600
3702.20.900
ex 3702.31.900
3702.32.900
3702.39.900
3702.43.990
3702.44.990
3702.51.000
3702.53.000
3702.54.000
3702.56.900
3702.91.900
3702.93.900
3702.95.900
9002.11.000
9002.20.100
9002.20.900
9002.90.100
--Others, except for lighthouse and sign
9002.90.900
d.3.
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
9005.10.000
-Other instruments :
--Astronomical instruments (for example, reflection telescopes, instruments for angle 9005.80.100
measurement and equatorial telescopes), and their mounting parts, but not including
instruments for radio astronomy
--Others
9005.80.900
d.4.
Cameras for photography (other than cameras for cinematography) : blitz apparatuses
for photography and blitz lights
-Cameras for instant printing
9006.40.000
-Others camera
9006.51.100
9006.51.200
9006.52.100
9006.52.200
9006.53.100
9006.53.200
9006.59.100
9006.59.200
-Blitz apparatuses and blitz lights for photography :
--Electricity disposal blitz apparatuses
--Apparatuses, cubicle blitz lights and the like
--Others
9006.61.000
9006.62.000
9006.69.000
d.5.
Electric apparatuses for telephone or telegraph network, including telephone network
with cordless handphone and telecommunications apparatuses using an electric wave
carrier system or using a digital system; videophone :
-Telephone receivers, videophones
--Telephone receivers with a cordless hand device
--Others
8517.11.000
8517.19.000
d.6.
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
-Loudspeakers :
--Single loudspeakers, fixed on the cover with an out put > 100 w rms
--Dual loudspeakers, fixed on the same box with an out put > 100 w rms
ex 8518.21.000
-Headphones, earphones and combined apparatuses of microphones and loudspeakers ex 8518.22.000
-Sound frequency electric boosters with an out put > 100 w rms
8518.30.000
-Sound boosting electric devices with an out put > 100 w rms
ex 8518.40.000
ex 8518.50.000
d.7.
Players and apparatuses for playing recording media and other voice recording
apparatuses, not combined with voice recording devices other than transcribing
machines :
8519.10.000
- Playing apparatuses operated with coins or discs
-Other playing apparatuses :
--Without loudspeakers
--Others
-Record players :
--With automatic record replacement instrument
--Others
-Voice reproduction apparatuses other than for cassette types
d.8.
Magnetic tape recording machines and other voice recording devices, combined or not
with voice reproduction devices :
-Dictaphone running only from external source of power
-Telephone answering machines
-Other magnetic tape recorders combined with voice reproduction devices :
--Digital audio types
--Others, other than cassette types
-Others
--Sound recorders and voice reproduction devices combined or not for films of less
than 16 mm, including cameras for dual 8 mm film
--Sound recorders and voice reproduction devices combined or not for films of less
than 16 mm, including cameras for dual 8 mm film
--Others
8519.21.000
8519.29.000
8519.31.000
8519.39.000
8519.99.100
8519.99.200
8519.99.900
8520.10.000
8520.20.000
8520.32.000
8520.39.000
8520.90.100
8520.90.200
8520.90.900
d.9.
Radio receivers, combined with recording devices or voice recording devices,
including devices which can also receive radio-telephony or radio telegraphy:
-Which can run without external sources of power, other than pocket-sized cassette 8527.13.000
radio
-Which can run only with external sources of power, usually used in motorized 8527.21.000
vehicles
8527.31.000
-Other radio receivers
d.10.
Picture recording or reproduction devices combined or not with a video tuner
-Of the type using magnetic tape
--Others
d.11.
d.12.
Transmitter combined with radio receivers, video cameras :
-Cellular telephone receivers
-Wireless modem
-Others
-Mobile image video cameras and other video recording cameras, digital or not
8521.10.000
8521.90.000
8525.20.100
8525.20.910
8525.20.990
8525.40.100
8525.40.900
Reception apparatus for television, whether or not incorporating radio-broadcast
receivers or sound or video recording or reproducing apparatus; video monitors and
video projectors
-Reception apparatus for colour television with the size being more than 29 inch up to ex 8528.21.000
34 inch
8528.30.000
-Video projector
d.13.
e.
e.1.
Aerials and aerial reflectors of all kinds; parts suitable for use therewith :
-Low Noise Amplifier (LNA) and Low Noise Block (LNB)
-Synthetizer for radio communications, feed horn for aerials
-Wave guide
-Others :
--Parts mounted on PCB and/or cabinets/cabinets parts
--Other
8529.10.100
8529.10.200
8529.10.300
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
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
ex 8415.10.000
-Of a kind used for persons, in motor vehicles
8415.20.000
-Other :
--Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle ex 8415.81.000
up to 2 HP
--Other, incorporating a refrigerating unit up to 2 HP
ex 8415.82.000
--Not incorporating a refrigerating unit up to 3 HP
ex 8415.83.000
e.2.
e.3.
e.4.
e.5.
e.6.
Household or laundry-type washing machines, including machines which both wash
and dry machines, each of a dry linen capacity not exceeding 10 kg :
-Full automatic machines :
--For clothes-washing, with capacity not exceeding 6 kg
--Others
8450.11.100
-Other machines, with built-in centrifugal drier :
8450.11.900
--For clothes-washing, with capacity not exceeding 6 kg
--Other
8450.12.100
-Other
8450.12.900
--For clothes-washing not exceeding 6 kg
--Other
8450.19.100
8450.19.900
Dish washing machines of the household type
8422.11.000
Dry-cleaning machines, each of a dry linen capacity not exceeding 10 kg, and ironing 8451.21.100
machines presses (including fusing presses)
8451.21.210
8451.21.290
8451.30.100
8451.30.900
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 grinder 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
8510.20.000
8510.30.000
8516.50.000
e.7.
e.8.
Microwave oven
Pianos, including automatic pianos, harpsichords and other keyboard stringed
instruments :
-Upright pianos
9201.10.000
-Grand pianos
9201.20.000
-Other
9201.90.000
e.9.
Musical instruments with sound produced by or which must be strengthened by
electric (for example : organs, guitars and accordions) :
-Keyboard instruments other than accordion
--Electric organs, keyboards and the similar
9207.10.100
--Other
9207.10.900
-Other
9207.90.000
f.
Group of perfumes is perfumes and toilet waters
g.
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
ex 5701.90.000
Carpets and other textile floor coverings, woven, not tufted or flocked, including
"Kelem", "Schumacks", "Karamanie" and similar handwoven rugs, made up
-"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs
ex 5702.10.000
-Other, of pile construction
5702.42.000
-Other, not of pile construction
ex 5702.49.000
5702.92.000
ex 5702.99.000
g.1.
g.2.
g.3.
Carpets and other textile floor coverings, flocked, made up
g.4.
Carpets and other textile floor coverings, of felt, not tufted or flocked, made-up
g.5.
Carpets and other textile floor coverings, made up
3303.00.000
ex 5703.20.000
ex 5703.30.000
ex 5703.90.100
ex 5703.90.900
ex 5704.10.000
ex 5704.90.000
ex 5705.00.200
ex 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
-Inflatable
ex 8903.10.000
-Sail boats, with or without auxiliary motor
ex 8903.91.000
-Rowing boats, canoes and other vessels other than motor boats
ex 8903.99.000
b.
Group of articles or equipment for sport other than those mentioned in Attachment I
is:
-Golf balls
9506.32.000
-Other golf equipment other than golf clubs
ex 9506.39.000
Articles and equipment for diving sport
-Diving suit
4015.90.100
-Protecting eyeglass for diving
ex 9004.90.200
Water-skis, surf-boards, sailboards and other water-sport equipment
-Sailboards
9506.21.000
-Other
9506.29.000
b.1.
b.2.
b.3.
c.
Group of reception apparatus for television other than those mentioned in Attachments
I and II :
Reception apparatus for colour television, whether or not incorporating radio- ex 8528.12.000
broadcast receivers or sound or video recording or reproducing apparatus with the size
being more than 43 inch up to 43 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.
DESCRIPTION OF GOODS
HS NO.
a.
a.1.
a.2.
Group of certain alcoholic drinks is :
Beer made from malt
2203.00.000
Wine of fresh grapes, including fortified wine, grape must other with the alcohol
content not exceeding 26% proof spirit :
-Sparkling wine
ex 2204.10.000
-Other wine, grape must with fermentation prevented or arrested by the addition of
2204.21.200
alcohol
ex 2204.21.900
2204.29.200
ex 2204.29.900
-Other grape must
ex 2204.30.000
a.3.
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
a.4.
Other fermented beverages (for example cider, perry, mead); mixtures of fermented
beverages and non-alcoholic beverages :
-Cider and perry
-Sake (rice wine)
-Mead
-Toddy
-Wine obtained by fermentation of juices and of vegetable juices (except fresh grapes)
-Other
2205.10.000
2205.90.000
2206.00.100
2206.00.200
2206.00.300
2206.00.400
2206.00.500
2206.00.900
b.
b.1.
b.2.
Group of articles partly or wholly made from leather or artificial leather :
Saddlery and harness for animal (including traces, leads, knee pads, muzzles, saddle ex 4201.00.000
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, travelling 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
such materials or with paper, with the import value or selling price of Rp. 500,000
(five hundred thousand rupiahs) or more per unit
-Trunks, suit-cases, vanity-cases, executive cases, brief-cases, school satchels and ex 4202.11.000
similar containers
ex 4202.12.000
ex 4202.19.100
ex 4202.19.200
-Handbags, whether or not with shoulder strap, including those without handle
-Articles of a kind normally carried in the pocket or the handbag
-Other
ex 4202.19.900
ex 4202.21.000
ex 4202.22.000
ex 4202.29.000
ex 4202.31.000
ex 4202.32.000
ex 4202.39.000
ex 4202.91.000
ex 4202.92.000
ex 4202.99.000
b.3.
Articles of apparel and clothing accessories partly or wholly made from leather or
composition leather, with the import value or selling price of Rp. 300.000,- (three
hundred thousand rupiahs) or more per unit
-Articles of apparel or clothing accessories of leather or composition leather :
--Article of apparel
ex 4203.10.000
--Gloves, mittens and mitts
ex 4203.21.000
ex 4203.29.000
--Belts and bandoliers
ex 4203.30.000
--Other clothing accessories
ex 4203.40.000
-Articles of apparel, clothing accessories and other articles of fur :
--Article of apparel and clothing accessories
ex 4303.10.000
--Other, other than those for industrial purposes
ex 4203.90.000
b.4.
Articles of artificial fur, other than those for industrial purposes
c.
c.1.
c.2.
Group of certain carpets of silk is :
Carpets and other textile floor coverings, knotted, made up
ex 5701.90.000
Carpets and other textile floor coverings, woven, not tufted of flocked, including
"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made up
-"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs
-Other, of pile construction
ex 5702.10.000
-Other, not of pile construction
ex 5702.49.000
ex 5702.99.000
Carpets and other textile floor coverings, flocked, made up
ex 5703.90.100
ex 5703.90.910
Carpets and other textile floor coverings, made up
ex 5705.00.300
c.3.
c.4.
ex 4304.00.900
d.
Group of glassware of lead crystal of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes is :
-Drinking glasses of lead crystal
7013.21.000
-Glasswares of a kind for used in table (other than drinking glasses) or for the need of 7013.31.000
kitchen, of lead crystal
-Other glassware of lead crystal
7013.91.000
e.
Group of articles partly or wholly made or 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
precious metal or of metal clad with precious metal
-Wrist-watches, electrically operated, whether or not incorporating a stop-watch 9101.11.000
facility
9101.11.000
9101.19.000
e.1.
-Other wrist-watches, whether or not incorporating a stop-watch facility
e.2.
e.3.
-Other
Clocks with accessories of precious metal or metal clad with precious metal :
-Clocks with watch movements
9101.21.000
9101.29.000
9101.91.000
9101.99.000
9103.10.000
-Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft 9103.90.000
or vessels
9104.00.100
-Other clocks :
9104.00.900
--Alarm clocks
9105.11.000
--Wall clocks
9105.19.000
9105.21.000
--Other
9105.29.000
9105.91.100
9105.91.200
9105.91.900
9105.99.100
9105.99.200
9105.99.900
Watch cases, clock cases, watch straps, watch bands and watch bracelets or part
thereof, of precious metal or metal clad with precious metal :
-Watch cases and part thereof
9111.10.000
9111.20.000
9111.90.000
-Clock cases and similar cases and part thereof
9112.10.000
9112.90.000
9113.10.000
-Watch straps, watch bands and watch bracelets and parts thereof
9113.20.100
9113.20.900
9113.90.400
9113.90.600
e.4.
Other articles partly or wholly made from precious metal or metal clad with precious
metal or mixtures of thereof, other than accessories and parts thereof
-Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or 7114.11.000
of metal clad with precious metal
7114.19.100
7114.19.900
7114.20.000
-Other articles of precious metal or metal clad with precious metal, other than 7115.10.900
catalysts in the form of wire cloth or grill, of platinum for laboratory purposes
7115.90.900
f.
Group of ships or other vessels other than those mentioned in Attachment III, except
for the state need or public purpose is :
-Motor boats, including outboard motor boats
g.
Group of balloons and dirigibles : other non-powered aircraft is :
-Gliders and hang gliders
-Other
8903.92.000
ex 8903.99.000
ex 8801.10.000
ex 8801.90.000
h.
Group of arm or other arm cartridges, except the state need is :
Arm artridges
9306.10.900
9306.21.900
9306.29.900
9306.30.910
9306.30.990
9306.90.900
i.
Group of accessories for parlour games, on table and funfair for adult and children is :
Articles for funfair, table and parlour games, including pintables, billiards, special
tables for casino games and automatic bowling alley equipment
-Video games of a kind used with a television receiver
-Articles and accessories for billiards
-Other games, coin or disc-operated, other than bowling alley equipment
9504.10.000
-Other, other than playing cards :
9504.30.000
--One set mah-yong
9504.20.000
--Other
9504.90.100
9504.90.900
j.
Group of reception apparatus for television other than those mentioned in Attachments
I, II, and III :
Reception apparatus for colour television, whether or not incorporating radio- ex 8528.12.000
broadcast receivers or sound or video recording or reproducing apparatus with the size
being more than 43 inch up to 50 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 import value or selling price of Rp.
500.000,- (five hundred thousand rupiahs) or more a pair
-Footwear incorporating a protective metal toe-cap
ex 6401.10.000
-Other footwear
ex 6401.91.000
ex 6401.92.000
ex 6401.99.200
ex 6401.99.900
k.2.
Footwear with outer soles and uppers of rubber or of plastics with the import value or
selling price of Rp. 500.000,- (five hundred thousand rupiahs) or more a pair
-Sports footwear
ex 6402.12.000
ex 6402.19.000
-Footwear with upper straps or thongs assembled to the sole by means of plugs
ex 6402.20.000
ex 6402.30.000
-Other footwear, incorporating a protective metal toe-cap
ex 6402.91.000
ex 6402.99.100
-Other footwear
ex 6402.99.200
ex 6402.99.900
k.3.
Footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of leather with the import value or selling price of Rp. 500.000,- (five
hundred thousand rupiahs) or more a pair
-Sports footwear
-Footwear with outer soled of leather, and uppers which consist of leather straps
across the instep and around the big toe
-Footwear made on a base or platform of wood, not having an inner sole or a
protective metal toe-cap
-Other footwear incorporating a protective metal toe-cap
-Other footwear with outer soles of leather
-Other footwear
k.4.
ex 6403.12.000
ex 6403.19.100
ex 6403.19.200
ex 6403.19.900
ex 6403.20.000
ex 6403.30.000
ex 6403.40.000
ex 6403.51.000
ex 6403.59.100
ex 6403.59.200
ex 6403.59.300
ex 6403.59.900
ex 6403.91.100
ex 6403.91.900
ex 6403.99.100
ex 6403.99.200
ex 6403.99.900
Footwear with outer sales of rubber, plastics, leather or composition leather and
uppers of textiles materials with the import value or selling price of Rp. 500.000,(five hundred thousand rupiahs) or more a pair
-Footwear with outer soles of rubber or plastics
ex 6404.11.100
ex 6404.11.200
ex 6404.19.110
ex 6404.19.120
ex 6404.19.190
ex 6404.20.000
-Footwear with outer soles of leather or composition leather
k.5.
Other footwear with the import value or selling price of Rp. 500.000,- (five hundred
thousand rupiahs) or more a pair
-With uppers of leather or composition leather
ex 6405.10.000
-With uppers of textiles materials
ex 6405.20.000
-Others
ex 6405.90.100
ex 6405.90.900
l.
Group of tableware, kitchenware, other household articles and toilet articles is :
Tableware, kitchenware, other household articles and toilet articles with the import
value or selling price of Rp. 100.000 (one hundred thousand rupiahs) per unit or set :
-Of porcelain or china
ex 6911.10.000
-Of ceramic ex 6912.00.000
ex 6911.90.000
m.
m.1.
Group of household or office appliances is :
Seats whether or not convertible into beds, and parts thereof, with the import value or
selling price of Rp. 15,000,000 (fifteen million rupiahs) or more per set or with the
import value or selling price of Rp. 2.000.000,- (two million rupiahs) or more per unit
or piece :
-Seats of a kind used for aircraft
ex 9401.10.000
-Seats of a kind used for motor vehicles
-Swivel seats with variable height adjustment
-Seats other than garden seats or camping equipment, convertible into beds
-Seats of cane, osier, bamboos or similar materials
-Other seats, with wooden frames
-Other seats, with metal frames
-Other seats
-Parts of seats
m.2.
m.3.
Other furniture and parts thereof, with the import value or selling price of Rp.
15,000,000 (fifteen million rupiahs) or more per set or with the import value or selling
price of Rp. 2,000,000 (two million rupiahs) or more per unit or piece :
-Metal furniture of a kind used in offices
-Other metal furniture
-Wooden furniture of a kind used in offices :
--Drawing table (unequipped)
--Special furniture (with cases or drawers) for printing works
--Other
-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
Parts
--For wooden drawing table
--For special furniture (with cases or drawers) for printing works
--Other
Mattress supports; article of bedding and similar furnishing (for example, mattresses,
quilts, eiderdowns, 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 with the import value or selling price of Rp. 1,000,000 (one million
rupiahs) or more per m2/unit :
-Mattress with the import value or selling price of Rp. 1,000,000 (one million rupiahs)
or more per m2/unit or with the import value or selling price of Rp. 1,000,000 (one
million rupiahs) or more per m2/set :
--Of cellular rubber or plastics, whether or not covered
--Of other materials
-Sleeping bags with the import value or selling price of Rp. 1,000,000 (one million
rupiahs) or more per unit or piece
-Other with the import value or selling price of Rp. 200,000 (two hundred thousand
rupiahs) or more per unit or piece
ex 9401.20.000
ex 9401.30.000
ex 9401.40.000
ex 9401.50.100
ex 9401.50.900
ex 9401.61.000
ex 9401.69.000
ex 9401.71.000
ex 9401.79.000
ex 9401.80.100
ex 9401.80.900
ex 9401.90.100
ex 9401.90.200
ex 9401.90.300
ex 9401.90.900
ex 9403.10.000
ex 9403.20.000
ex 9403.30.100
ex 9403.30.200
ex 9403.30.900
ex 9403.40.000
ex 9403.50.000
ex 9403.60.000
ex 9403.70.000
ex 9403.80.100
ex 9403.80.900
ex 9403.90.100
ex 9403.90.200
ex 9403.90.900
ex 9404.10.000
ex 9404.21.000
ex 9404.29.000
ex 9404.30.000
ex 9404.90.000
m.4.
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, with the import value
or selling price or Rp. 500,000 (five hundred thousand rupiahs) or more per unit or
piece:
-Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a
kind used for lighting public open spaces or through-fares
-Electric table, desk, bedside or floor standing lamps
-Other electric lamps and lighting fittings other than those of non-flash beacons for
airdromes; locomotive and railway rolling stock lanterns, ship lanterns; lamps for
aircraft, trains light house and route making, and lighting sets of a kind used for
Christmas trees.:
ex 9405.10.200
ex 9405.10.900
ex 9405.20.200
ex 9405.20.900
ex 9405.40.100
ex 9405.40.200
ex 9405.40.300
ex 9405.40.400
ex 9405.40.500
ex 9405.40.690
ex 9405.40.900
ex 9405.50.100
-Non-electrical lamps and lighting fittings, other than those of base metal used for ex 9405.50.200
miner's lamps, quarrymen's lamps, pressure (gasmantle) lamps, kerosene wall bracket ex 9405.50.300
lamps and kerosene hurricane lamps.
ex 9405.50.400
ex 9405.50.590
ex 9405.50.690
ex 9405.50.900
Illuminated signs, illuminated name-plates and the like
Parts
n.
n.1.
n.2.
n.3.
o.
ex 9405.60.300
ex 9405.60.400
ex 9405.60.900
ex 9405.91.100
ex 9405.91.900
ex 9405.92.100
ex 9405.92.900
ex 9405.99.100
ex 9405.99.200
ex 9405.99.300
ex 9405.99.400
ex 9405.99.910
ex 9405.99.990
Group of goods of porcelain, Chinese porcelain or ceramic is :
Goods or porcelain, Chinese porcelain or ceramic with the import value or selling
price of Rp. 1,000,000 (one million rupiahs) or more per unit or piece
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, ex 6910.10.000
flushing cisterns, urinals and similar sanitary fixtures
ex 6910.90.000
Statuettes and other ornamental ceramic articles
ex 6913.10.100
ex 6913.10.900
ex 6913.90.000
Other ceramic articles
ex 6914.10.000
ex 6914.90.000
Group of goods wholly or partly made of stone, other than sets and crub-stones is : ---
Tiles, cubes and similar articles with the import value or selling price of Rp. 100,000
(one hundred thousand rupiahs) or more per m2 :
--Tiles and similar articles of marbles
--Mosaic cubes
ex 6802.10.100
--Other
ex 6802.10.200
ex 6802.10.900
-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
6802.21.000
--Granite of polished slabs
6802.22.000
--Other granite
6802.23.100
--Other
6802.23.900
6802.29.000
-Other stone :
--Marble, travertine and alabaster
--Other calcareous stone
6802.91.000
--Granite
6802.92.000
--Other
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.
DESCRIPTION OF GOODS
HS NO.
a.
a.1.
a.2.
Group of certain carpets made of wool or fine animal hair is :
Carpets and other textiles floor coverings, knotted, made up
5701.10.000
Carpets and other textile floor covering, woven, not tufted or flocked, including
"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made up
-"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made up
-Other, of pile construction
ex 5702.10.000
-Other, not of pile construction
5702.41.000
5702.91.000
a.3.
a.4.
Carpets and other textile floor coverings, flocked, made up
Carpets and other textile floor coverings
b.
Group of aircraft other than those mentioned in Attachment IV, except for the state
and commercial air transport purposes is :
Helicopters
ex 8802.11.000
ex 8802.12.000
Aircraft and other aircraft
ex 8802.20.000
ex 8802.30.000
ex 8802.40.000
b.1.
b.2.
c.
d.
Group of articles and equipment for sports other than those mentioned in Attachments
I and III is :
-Golf clubs, whether complete or not
Group of firearms and other firearms, except for state's purposes is :
-Military weapons other than revolvers and pistols
-Revolvers and pistols
Other firearms and similar devices which operate by firing of an explosive :
--Muzzle-loading firearms
--Other sporting, hunting or target-shooting shotguns, including shotguns-rifles
--Other sporting, hunting or target-shooting rifles
--Other
-Other arms (for example spring, air or gas pistols, truncheons)
-Parts and accessories of firearms
ex 5703.10.000
ex 5705.00.100
9506.31.000
ex 9506.39.000
9301.00.900
9302.00.900
9303.10.900
9303.20.900
9303.30.900
9303.90.990
ex 9304.00.000
9305.10.900
9305.21.900
9305.29.900
9305.90.900
e.
Group of reception apparatus for television other than those mentioned in Attachments
I, II, III and IV is :
Reception apparatus for color television, whether or not incorporating radio-broadcast ex 8528.12.000
receivers or sound or video recording or reproducing apparatus with the size more
than 50 inch
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.
DESCRIPTION OF GOODS
HS NO.
a.
a.1.
Group of alcoholic drinks other than those mentioned in Attachment IV is :
Wine of fresh grapes, including fortified wine, grape must of an alcoholic strength by
volume of 26% spirit proof :
-Sparkling wine
ex 2204.10.000
-Other wine, grape with fermentation prevented or arrested by the indication of
2204.21.100
alcohol
ex 2204.21.900
2204.29.100
ex 2204.29.900
-Other wine
ex 2204.30.000
a.2.
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
-Liquors and Cordials
2208.70.000
-Other
2208.90.000
b.
Group of articles partly or wholly made of base metal and/or pearls or mixture of
thereof is :
-Pearls, natural or cultured, whether or not worked or graded but not strung, mounted 7101.10.000
or set, pearls, natural or cultured, temporarily strung for convenience of transport
7101.21.000
-Diamond, whether or not worked, but not mounted or set
7101.22.000
7102.10.000
7102.21.000
7102.29.000
-Pearls (other than diamond) and semi-precious stones, whether or not worked or 7102.31.000
graded but not strung, mounted or set; ungraded precious stones (other than stones) 7102.39.000
and semi-precious stones, temporarily strung for convenience of transport
7103.10.000
7103.91.000
-Articles of natural or cultural pearls, precious or semi-precious stones (natural)
c.
7103.99.000
ex 7116.10.000
ex 7116.20.000
Group of luxury excursion boats for state and public transport purposes
-Cruise ships, excursion boats and similar vessels for the transport of persons or ex 8901.10.110
goods; ferry-boats of all kinds
ex 8901.10.190
ex 8901.10.910
ex 8901.10.990
-Yacht and similar vessels other the inflatable ones, for pleasure or sports, other than ex 8903.99.000
rowing boats and canoes, sail boats (with or without auxiliary motor) and motor boats
THE MINISTER OF FINANCE
sgd.
RIZAL RAMLI
NO. 381/KMK.03/2001 DATED JUNE 25, 2001
AMENDMENT TO DECREE OF THE MINISTER OF FINANCE
NO. 570/KMK.04/2000 ON
TYPES OF TAXABLE GOODS CATEGORIZED AS LUXURY OTHER
THAN MOTORIZED VEHICLES SUBJECT TO THE SALES TAX
ON LUXURY GOODS
THE MINISTER OF FINANCE,
Considering :
that to better provide a sense of justice and legal certainty in the imposition of sales tax on luxury goods on
taxable goods categorized as luxury other than motorized vehicles, it is necessary to stipulate a decree of the
minister of finance on amendment to Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of
taxable goods categorized as luxury other than motorized vehicles subject 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 several times, the latest by
Law No. 18/2000 (Statute Book No. 128/2000, Supplement to Statute Book No. 3986);
2. Government Regulation No. 145/2000 on the group of table goods categorized as luxury and subject to the
sales tax on luxury goods (Statute Book No. 261/2000, Supplement to Statute Book No. 4063);
3. Presidential Decree No. 176/M/2001;
4. Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of taxable goods categorized as
luxury other than motorized vehicles subjected to the sales tax on luxury goods;
DECIDES:
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE AMENDMENT TO DECREE OF
THE MINISTER OF FINANCE NO. 570/KMK.04/2000 ON THE TYPES OF TAXABLE GOODS
CATEGORIZED AS LUXURY OTHER THAN MOTORIZED VEHICLES SUBJECT TO THE SALES TAX
ON LUXURY GOODS.
Article I
To amend Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V and Attachment
VI of Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of taxable goods categorized as
luxury other than motorized vehicles subject to the sales tax on luxury goods so that they shall be as stipulated
in Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V and Attachment VI to this decree
of the Minister of Finance.
Article II
This decree of the Minister of Finance shall take effect as from July 1, 2001.
For public cognizance, this decree of the Minister of Finance shall be announced by publishing it in the
State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On June 25, 2001
MINISTER OF FINANCE
sgd.
RIZAL RAMLI
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.
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, yoghurt, kephir, whey, cheese, butter or fat or oil obtained
from milk, bottled/packaged, shall be :
Milk cream or soured/fermented milk :
- Yoghurt
- Butter milk, packaged, with net weight of below 25 g, kephir and milk cream or
other soured/fermented milk, containing addition of sugar or other sweetening stuff
or not, flavored or not, or containing additional fruit, cereals or cocoa.
Cheese
- Grated cheese and cheese powder of all types
- Blue veined cheese
- Other cheese
SYSTEM
(HS) NO.
0403.10.000
ex 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
2009.11.000
2009.19.100
2009.19.910
2009.19.990
- Grapefruit juice
2009.20.100
2009.20.910
2009.20.990
- Other orange juice
2009.30.100
2009.30.910
2009.30.990
- Pineapple juice
2009.40.100
2009.40.910
2009.40.990
- Tomato juice
2009.50.100
2009.50.910
2009.50.990
- Grape juice (including juice not yet fermenting)
2009.60.100
2009.60.910
2009.60.990
- Apple juice
2009.70.100
2009.70.910
2009.70.990
- Other fruit juice or vegetable juice, from one kind of fruit or vegetable :
2009.80.100
-
c.
c.1.
c.2.
d.
d.1.
d.2.
d.3.
e.
Mixture of fruit juice or mixture of vegetable juice
2009.80.910
2009.80.990
2009.90.100
2009.90.910
2009.90.900
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 :
Sosa water containing addition of sugar or other sweetening stuff or aroma
ex 2202.10.000
Other soda water and beverages not containing alcohol, other than water, mineral ex 2202.90.000
water and beverages made of milk
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 with an import value or a selling price of over Rp.
25.000 a piece
-Preparations for eye make-up with an import value or a selling price of over Rp.
20.000 per set of four colors or Rp. 5.000 per set of one color
-Preparations for hand and foot care with an import value or a selling price of over Rp.
5.000 per 10 ml
-Miscellany, with an import value or a selling price of over Rp. 10.000 per gram or
Rp. 5.000 per 10 ml:
--Powder, compacted or not :
--Face powder
--Miscellany
Preparations for use on the hair
Preparations for use on the hair, other than shampoo :
-Preparations for hair perming or hair straightening
-Hair lacquers
-Miscellany
Preparations/processed stuffs 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 other than soap
-Perfumery preparations or stuffs to remove room odor :
--"Argabatti" preparations and other stuffs to remove odor burned when used
--Others
-Others
Group of household utensils, cooling machines, heaters, automatic vending machines,
ex 3304.10.000
ex 3304.20.000
ex 3304.30.000
ex 3304.91.200
ex 3304.99.000
3305.20.000
3305.30.000
3305.90.000
3307.10.000
3307.20.000
3307.30.000
3307.41.000
3307.49.000
3307.90.000
e.1.
e.2.
e.3.
e.4.
including money exchange machines and television broadcast receivers shall be :
Hearths, stoves, open hearths, cooking devices (including hearths with additional
kettle for central heating), large roasting devices, braziers, gas bands, heating plates
and similar household utensils operated without electricity, 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 :
Combination of refrigerators-freezer, completed with a separate outer door with a
capacity of not more than 230 liters
-Refrigerators of the household type with a capacity of not more than 230 liters :
--Compression type
--Absorption type, electric
--Others
--Other refrigerators with a capacity of not more than 230 liters
--The type of compression with the cooling system being a heat changer
--Others
Heating devices to channel heated water or a water heater in a supply tank, not the
electricity used for household purposes :
-A heater which directly channels heated water with gas
-Others
Automatic vending machines, including automatic vending machines for songs :
-Automatic vending machines for drinks, with or without a heater or a cooler
-Other machines, with or without a heater or a cooler
-Automatic vending machines not machines for gambling or ding-dong machines
e.5.
e.6.
Electric devices directly channeling heated water or electric devices, water heaters in
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
immersion heaters
-Electric room heaters and electric ground heaters :
--Room heaters radiators
--Others
-Apparatuses for hair styling or hand drying with electric heat :
--Hair dryers
--Other hair drying apparatuses
--Hand drying apparatuses
-Hearths other than microwave hearths, cooking devices, plates for cooking, rings for
boiling, meat roasting and toasting
-Other electric heaters :
--Coffee or tea makers
--Toasters
--Others
Television receiver, combined or not with a radio receiver or a recorder or a voice
ex 7321.11.000
ex 7321.81.000
ex 8418.10.000
ex 8418.21.000
ex 8418.22.000
ex 8418.29.000
ex 8418.61.000
ex 8418.69.000
8419.11.100
8419.19.100
8476.21.000
8476.29.000
8476.81.000
8476.89.000
8479.89.200
8516.10.000
8516.21.000
8516.29.000
8516.31.000
8516.32.000
8516.33.000
8516.60.000
8516.71.000
8516.72.000
8516.79.000
reproduction device, or a video, a video monitor and a video projector :
-A color TV set without any combination, sized 17 inches up to 29 inches
-Color video monitor
ex 8528.12.000
8528.21.000
f.
Group of carpets and textile for floor covering made of coconut fibers Carpets and
textile for floor covering made of coconut fibers, with the import value or selling price ex 5702.20.000
of over Rp. 100.000 ( hundred thousand rupiah) per square meter
g.
Group of instruments and equipment for sports shall be :
-Fishing rods
-A device for rolling up fishing line
h.
Group of children's toys, shall be :
Children's toys with an import value or selling price of over Rp. 100.000 (a hundred
thousand rupiah) per unit
-Human like dolls, dressed or not
-Other toys : scale models and recreation models like this, working or not; all puzzle
games :
--Electric trains, including the rails, signs and other equipment
--Components of assembled scale model working or not
--Other construction sets and construction games
--Toys in the form of animals or non-human creatures :
---Stuffed
---Others
--Musical instrument toys and their apparatuses
--Puzzle games
--Other toys, inserted in the sets or equipment
--Toys and other models, along with the motor
-Others
9507.10.000
9507.30.000
ex 9502.10.000
ex 9503.10.000
ex 9503.20.000
ex 9503.30.000
ex 9503.41.000
ex 9503.49.000
ex 9503.50.000
ex 9503.60.000
ex 9503.70.000
ex 9503.80.000
ex 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.
DESCRIPTION OF GOODS
SYSTEM
(HS) NO.
Group of household utensils, cooling machines and heaters other than those referred to
in Attachment I 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
ex 7321.11.000
-Other equipment :
--With fuel gas or a mixture of gas and other fuels
ex 7321.81.000
a.2.
Refrigerators :
-Combination of refrigerators-freezers, completed with a separate outer door with a
8418.10.000
capacity of more than 230 liters
-Refrigerators, of the household type with a capacity of 230 liters :
--A compression type
ex 8418.21.000
--An electric absorption type
ex 8418.22.000
--Others
ex 8418.29.000
-Other refrigerators with a capacity of 230 liters
--Apparatuses of a compression type whose cooling system is a heat changer
ex 8418.61.000
--Others
ex 8418.69.000
a.3.
Electric heaters for rooms and electric ground heaters :
-Room heating radiators
-Others
b.
b.1.
b.2.
c.
8516.21.000
8516.29.000
Group of luxury residences like luxury houses, apartments, condominiums, town
houses and the like shall be :
Houses with the building area measuring 400 m2 or more or at the selling price of the
buildings being Rp. 3 million/m2 or more
Apartments, condominiums, town houses with the area of the building measuring 150
m2 or more or at the selling price of the building being Rp. 3 million/m2 or more
Group of sanitary goods and their equipment, except those made of plastic, iron
sheeting or cement shall be :
-Sanitary goods and parts thereof, iron or steel :
--Washing containers of a sink made of anti-corrosion steel
--Bath tub :
7324.10.000
---Of cast iron, with enamel covering or not
---Others
7324.21.000
--Others, including parts :
7324.29.000
---To flush closet water, urine
7324.90.100
---Others
-Machines or mechanic devices to flush closet water, urine and disposal
d.
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 in Attachment I, and their
parts shall be:
d.1.
Photographic films in rolls, light sensitive, not exposed to light, other than for X-ray,
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, other than in tape form, of 16 mm wide or more and of 120 mm
long or more
-Other film, without perforation, of not more than 105 mm in width :
--For polychrome photography, in a tape form, of 16 mm wide and of less than 120 m
long
--Others with silver emulsion of halida, in a tape form, of 16 mm wide and of less than
120 m long
--Others, other than infra-red ray transparent film, in a tape form, of 16 mm wide and
of less than 120 m long
-Other film without perforation with a width of more than 105 mm and of a length of
more than 120 m other than infra red ray transparent film
-Other film, for polychrome film :
--In a width not exceeding 16 cm and of a length not exceeding 14 m
--In a width not exceeding 16 mm but not exceeding 35 mm, and of a length of not
exceeding 30 m, for a slide
--In a width not exceeding 16 mm but not exceeding 35 mm, and of a length of not
exceeding 30 m, except for a slide
--In a width of exceeding 35 mm and a length of less than 120 m
-Others :
--In a width not exceeding 16 mm and a length of not more than 14 m, other than infra
red ray transparent film
--With a width exceeding 16 mm but not exceeding 35 mm and the length not
exceeding 30 m, other than the infra red ray transparent film
-- With a width exceeding 35 mm and the length of less than 120 m, other than infra
red ray transparent film
d.2.
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 photography machines 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
7324.90.900
8479.89.600
3702.20.900
ex 3702.31.900
3702.32.900
3702.39.900
3702.43.990
3702.44.990
3702.51.000
3702.53.000
3702.54.000
3702.56.900
3702.91.900
3702.93.900
3702.95.900
9002.11.000
9002.20.100
9002.20.900
9002.90.100
--Others, except for lighthouse and sign
9002.90.900
d.3.
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
9005.10.000
-Other instruments :
--Astronomical instruments (for example, reflection telescopes, instruments for angle 9005.80.100
measurement and equatorial telescopes), and their mounting parts, but not including
instruments for radio astronomy
--Others
9005.80.900
d.4.
Cameras for photography (other than cameras for cinematography) : blitz apparatuses
for photography and blitz lights
-Cameras for instant printing
9006.40.000
-Others camera
9006.51.100
9006.51.200
9006.52.100
9006.52.200
9006.53.100
9006.53.200
9006.59.100
9006.59.200
-Blitz apparatuses and blitz lights for photography :
--Electricity disposal blitz apparatuses
--Apparatuses, cubicle blitz lights and the like
--Others
9006.61.000
9006.62.000
9006.69.000
d.5.
Electric apparatuses for telephone or telegraph network, including telephone network
with cordless handphone and telecommunications apparatuses using an electric wave
carrier system or using a digital system; videophone :
-Telephone receivers, videophones
--Telephone receivers with a cordless hand device
--Others
8517.11.000
8517.19.000
d.6.
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
-Loudspeakers :
--Single loudspeakers, fixed on the cover with an out put > 100 w rms
--Dual loudspeakers, fixed on the same box with an out put > 100 w rms
ex 8518.21.000
-Headphones, earphones and combined apparatuses of microphones and loudspeakers ex 8518.22.000
-Sound frequency electric boosters with an out put > 100 w rms
8518.30.000
-Sound boosting electric devices with an out put > 100 w rms
ex 8518.40.000
ex 8518.50.000
d.7.
Players and apparatuses for playing recording media and other voice recording
apparatuses, not combined with voice recording devices other than transcribing
machines :
8519.10.000
- Playing apparatuses operated with coins or discs
-Other playing apparatuses :
--Without loudspeakers
--Others
-Record players :
--With automatic record replacement instrument
--Others
-Voice reproduction apparatuses other than for cassette types
d.8.
Magnetic tape recording machines and other voice recording devices, combined or not
with voice reproduction devices :
-Dictaphone running only from external source of power
-Telephone answering machines
-Other magnetic tape recorders combined with voice reproduction devices :
--Digital audio types
--Others, other than cassette types
-Others
--Sound recorders and voice reproduction devices combined or not for films of less
than 16 mm, including cameras for dual 8 mm film
--Sound recorders and voice reproduction devices combined or not for films of less
than 16 mm, including cameras for dual 8 mm film
--Others
8519.21.000
8519.29.000
8519.31.000
8519.39.000
8519.99.100
8519.99.200
8519.99.900
8520.10.000
8520.20.000
8520.32.000
8520.39.000
8520.90.100
8520.90.200
8520.90.900
d.9.
Radio receivers, combined with recording devices or voice recording devices,
including devices which can also receive radio-telephony or radio telegraphy:
-Which can run without external sources of power, other than pocket-sized cassette 8527.13.000
radio
-Which can run only with external sources of power, usually used in motorized 8527.21.000
vehicles
8527.31.000
-Other radio receivers
d.10.
Picture recording or reproduction devices combined or not with a video tuner
-Of the type using magnetic tape
--Others
d.11.
d.12.
Transmitter combined with radio receivers, video cameras :
-Cellular telephone receivers
-Wireless modem
-Others
-Mobile image video cameras and other video recording cameras, digital or not
8521.10.000
8521.90.000
8525.20.100
8525.20.910
8525.20.990
8525.40.100
8525.40.900
Reception apparatus for television, whether or not incorporating radio-broadcast
receivers or sound or video recording or reproducing apparatus; video monitors and
video projectors
-Reception apparatus for colour television with the size being more than 29 inch up to ex 8528.21.000
34 inch
8528.30.000
-Video projector
d.13.
e.
e.1.
Aerials and aerial reflectors of all kinds; parts suitable for use therewith :
-Low Noise Amplifier (LNA) and Low Noise Block (LNB)
-Synthetizer for radio communications, feed horn for aerials
-Wave guide
-Others :
--Parts mounted on PCB and/or cabinets/cabinets parts
--Other
8529.10.100
8529.10.200
8529.10.300
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
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
ex 8415.10.000
-Of a kind used for persons, in motor vehicles
8415.20.000
-Other :
--Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle ex 8415.81.000
up to 2 HP
--Other, incorporating a refrigerating unit up to 2 HP
ex 8415.82.000
--Not incorporating a refrigerating unit up to 3 HP
ex 8415.83.000
e.2.
e.3.
e.4.
e.5.
e.6.
Household or laundry-type washing machines, including machines which both wash
and dry machines, each of a dry linen capacity not exceeding 10 kg :
-Full automatic machines :
--For clothes-washing, with capacity not exceeding 6 kg
--Others
8450.11.100
-Other machines, with built-in centrifugal drier :
8450.11.900
--For clothes-washing, with capacity not exceeding 6 kg
--Other
8450.12.100
-Other
8450.12.900
--For clothes-washing not exceeding 6 kg
--Other
8450.19.100
8450.19.900
Dish washing machines of the household type
8422.11.000
Dry-cleaning machines, each of a dry linen capacity not exceeding 10 kg, and ironing 8451.21.100
machines presses (including fusing presses)
8451.21.210
8451.21.290
8451.30.100
8451.30.900
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 grinder 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
8510.20.000
8510.30.000
8516.50.000
e.7.
e.8.
Microwave oven
Pianos, including automatic pianos, harpsichords and other keyboard stringed
instruments :
-Upright pianos
9201.10.000
-Grand pianos
9201.20.000
-Other
9201.90.000
e.9.
Musical instruments with sound produced by or which must be strengthened by
electric (for example : organs, guitars and accordions) :
-Keyboard instruments other than accordion
--Electric organs, keyboards and the similar
9207.10.100
--Other
9207.10.900
-Other
9207.90.000
f.
Group of perfumes is perfumes and toilet waters
g.
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
ex 5701.90.000
Carpets and other textile floor coverings, woven, not tufted or flocked, including
"Kelem", "Schumacks", "Karamanie" and similar handwoven rugs, made up
-"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs
ex 5702.10.000
-Other, of pile construction
5702.42.000
-Other, not of pile construction
ex 5702.49.000
5702.92.000
ex 5702.99.000
g.1.
g.2.
g.3.
Carpets and other textile floor coverings, flocked, made up
g.4.
Carpets and other textile floor coverings, of felt, not tufted or flocked, made-up
g.5.
Carpets and other textile floor coverings, made up
3303.00.000
ex 5703.20.000
ex 5703.30.000
ex 5703.90.100
ex 5703.90.900
ex 5704.10.000
ex 5704.90.000
ex 5705.00.200
ex 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
-Inflatable
ex 8903.10.000
-Sail boats, with or without auxiliary motor
ex 8903.91.000
-Rowing boats, canoes and other vessels other than motor boats
ex 8903.99.000
b.
Group of articles or equipment for sport other than those mentioned in Attachment I
is:
-Golf balls
9506.32.000
-Other golf equipment other than golf clubs
ex 9506.39.000
Articles and equipment for diving sport
-Diving suit
4015.90.100
-Protecting eyeglass for diving
ex 9004.90.200
Water-skis, surf-boards, sailboards and other water-sport equipment
-Sailboards
9506.21.000
-Other
9506.29.000
b.1.
b.2.
b.3.
c.
Group of reception apparatus for television other than those mentioned in Attachments
I and II :
Reception apparatus for colour television, whether or not incorporating radio- ex 8528.12.000
broadcast receivers or sound or video recording or reproducing apparatus with the size
being more than 43 inch up to 43 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.
DESCRIPTION OF GOODS
HS NO.
a.
a.1.
a.2.
Group of certain alcoholic drinks is :
Beer made from malt
2203.00.000
Wine of fresh grapes, including fortified wine, grape must other with the alcohol
content not exceeding 26% proof spirit :
-Sparkling wine
ex 2204.10.000
-Other wine, grape must with fermentation prevented or arrested by the addition of
2204.21.200
alcohol
ex 2204.21.900
2204.29.200
ex 2204.29.900
-Other grape must
ex 2204.30.000
a.3.
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
a.4.
Other fermented beverages (for example cider, perry, mead); mixtures of fermented
beverages and non-alcoholic beverages :
-Cider and perry
-Sake (rice wine)
-Mead
-Toddy
-Wine obtained by fermentation of juices and of vegetable juices (except fresh grapes)
-Other
2205.10.000
2205.90.000
2206.00.100
2206.00.200
2206.00.300
2206.00.400
2206.00.500
2206.00.900
b.
b.1.
b.2.
Group of articles partly or wholly made from leather or artificial leather :
Saddlery and harness for animal (including traces, leads, knee pads, muzzles, saddle ex 4201.00.000
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, travelling 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
such materials or with paper, with the import value or selling price of Rp. 500,000
(five hundred thousand rupiahs) or more per unit
-Trunks, suit-cases, vanity-cases, executive cases, brief-cases, school satchels and ex 4202.11.000
similar containers
ex 4202.12.000
ex 4202.19.100
ex 4202.19.200
-Handbags, whether or not with shoulder strap, including those without handle
-Articles of a kind normally carried in the pocket or the handbag
-Other
ex 4202.19.900
ex 4202.21.000
ex 4202.22.000
ex 4202.29.000
ex 4202.31.000
ex 4202.32.000
ex 4202.39.000
ex 4202.91.000
ex 4202.92.000
ex 4202.99.000
b.3.
Articles of apparel and clothing accessories partly or wholly made from leather or
composition leather, with the import value or selling price of Rp. 300.000,- (three
hundred thousand rupiahs) or more per unit
-Articles of apparel or clothing accessories of leather or composition leather :
--Article of apparel
ex 4203.10.000
--Gloves, mittens and mitts
ex 4203.21.000
ex 4203.29.000
--Belts and bandoliers
ex 4203.30.000
--Other clothing accessories
ex 4203.40.000
-Articles of apparel, clothing accessories and other articles of fur :
--Article of apparel and clothing accessories
ex 4303.10.000
--Other, other than those for industrial purposes
ex 4203.90.000
b.4.
Articles of artificial fur, other than those for industrial purposes
c.
c.1.
c.2.
Group of certain carpets of silk is :
Carpets and other textile floor coverings, knotted, made up
ex 5701.90.000
Carpets and other textile floor coverings, woven, not tufted of flocked, including
"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made up
-"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs
-Other, of pile construction
ex 5702.10.000
-Other, not of pile construction
ex 5702.49.000
ex 5702.99.000
Carpets and other textile floor coverings, flocked, made up
ex 5703.90.100
ex 5703.90.910
Carpets and other textile floor coverings, made up
ex 5705.00.300
c.3.
c.4.
ex 4304.00.900
d.
Group of glassware of lead crystal of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes is :
-Drinking glasses of lead crystal
7013.21.000
-Glasswares of a kind for used in table (other than drinking glasses) or for the need of 7013.31.000
kitchen, of lead crystal
-Other glassware of lead crystal
7013.91.000
e.
Group of articles partly or wholly made or 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
precious metal or of metal clad with precious metal
-Wrist-watches, electrically operated, whether or not incorporating a stop-watch 9101.11.000
facility
9101.11.000
9101.19.000
e.1.
-Other wrist-watches, whether or not incorporating a stop-watch facility
e.2.
e.3.
-Other
Clocks with accessories of precious metal or metal clad with precious metal :
-Clocks with watch movements
9101.21.000
9101.29.000
9101.91.000
9101.99.000
9103.10.000
-Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft 9103.90.000
or vessels
9104.00.100
-Other clocks :
9104.00.900
--Alarm clocks
9105.11.000
--Wall clocks
9105.19.000
9105.21.000
--Other
9105.29.000
9105.91.100
9105.91.200
9105.91.900
9105.99.100
9105.99.200
9105.99.900
Watch cases, clock cases, watch straps, watch bands and watch bracelets or part
thereof, of precious metal or metal clad with precious metal :
-Watch cases and part thereof
9111.10.000
9111.20.000
9111.90.000
-Clock cases and similar cases and part thereof
9112.10.000
9112.90.000
9113.10.000
-Watch straps, watch bands and watch bracelets and parts thereof
9113.20.100
9113.20.900
9113.90.400
9113.90.600
e.4.
Other articles partly or wholly made from precious metal or metal clad with precious
metal or mixtures of thereof, other than accessories and parts thereof
-Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or 7114.11.000
of metal clad with precious metal
7114.19.100
7114.19.900
7114.20.000
-Other articles of precious metal or metal clad with precious metal, other than 7115.10.900
catalysts in the form of wire cloth or grill, of platinum for laboratory purposes
7115.90.900
f.
Group of ships or other vessels other than those mentioned in Attachment III, except
for the state need or public purpose is :
-Motor boats, including outboard motor boats
g.
Group of balloons and dirigibles : other non-powered aircraft is :
-Gliders and hang gliders
-Other
8903.92.000
ex 8903.99.000
ex 8801.10.000
ex 8801.90.000
h.
Group of arm or other arm cartridges, except the state need is :
Arm artridges
9306.10.900
9306.21.900
9306.29.900
9306.30.910
9306.30.990
9306.90.900
i.
Group of accessories for parlour games, on table and funfair for adult and children is :
Articles for funfair, table and parlour games, including pintables, billiards, special
tables for casino games and automatic bowling alley equipment
-Video games of a kind used with a television receiver
-Articles and accessories for billiards
-Other games, coin or disc-operated, other than bowling alley equipment
9504.10.000
-Other, other than playing cards :
9504.30.000
--One set mah-yong
9504.20.000
--Other
9504.90.100
9504.90.900
j.
Group of reception apparatus for television other than those mentioned in Attachments
I, II, and III :
Reception apparatus for colour television, whether or not incorporating radio- ex 8528.12.000
broadcast receivers or sound or video recording or reproducing apparatus with the size
being more than 43 inch up to 50 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 import value or selling price of Rp.
500.000,- (five hundred thousand rupiahs) or more a pair
-Footwear incorporating a protective metal toe-cap
ex 6401.10.000
-Other footwear
ex 6401.91.000
ex 6401.92.000
ex 6401.99.200
ex 6401.99.900
k.2.
Footwear with outer soles and uppers of rubber or of plastics with the import value or
selling price of Rp. 500.000,- (five hundred thousand rupiahs) or more a pair
-Sports footwear
ex 6402.12.000
ex 6402.19.000
-Footwear with upper straps or thongs assembled to the sole by means of plugs
ex 6402.20.000
ex 6402.30.000
-Other footwear, incorporating a protective metal toe-cap
ex 6402.91.000
ex 6402.99.100
-Other footwear
ex 6402.99.200
ex 6402.99.900
k.3.
Footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of leather with the import value or selling price of Rp. 500.000,- (five
hundred thousand rupiahs) or more a pair
-Sports footwear
-Footwear with outer soled of leather, and uppers which consist of leather straps
across the instep and around the big toe
-Footwear made on a base or platform of wood, not having an inner sole or a
protective metal toe-cap
-Other footwear incorporating a protective metal toe-cap
-Other footwear with outer soles of leather
-Other footwear
k.4.
ex 6403.12.000
ex 6403.19.100
ex 6403.19.200
ex 6403.19.900
ex 6403.20.000
ex 6403.30.000
ex 6403.40.000
ex 6403.51.000
ex 6403.59.100
ex 6403.59.200
ex 6403.59.300
ex 6403.59.900
ex 6403.91.100
ex 6403.91.900
ex 6403.99.100
ex 6403.99.200
ex 6403.99.900
Footwear with outer sales of rubber, plastics, leather or composition leather and
uppers of textiles materials with the import value or selling price of Rp. 500.000,(five hundred thousand rupiahs) or more a pair
-Footwear with outer soles of rubber or plastics
ex 6404.11.100
ex 6404.11.200
ex 6404.19.110
ex 6404.19.120
ex 6404.19.190
ex 6404.20.000
-Footwear with outer soles of leather or composition leather
k.5.
Other footwear with the import value or selling price of Rp. 500.000,- (five hundred
thousand rupiahs) or more a pair
-With uppers of leather or composition leather
ex 6405.10.000
-With uppers of textiles materials
ex 6405.20.000
-Others
ex 6405.90.100
ex 6405.90.900
l.
Group of tableware, kitchenware, other household articles and toilet articles is :
Tableware, kitchenware, other household articles and toilet articles with the import
value or selling price of Rp. 100.000 (one hundred thousand rupiahs) per unit or set :
-Of porcelain or china
ex 6911.10.000
-Of ceramic ex 6912.00.000
ex 6911.90.000
m.
m.1.
Group of household or office appliances is :
Seats whether or not convertible into beds, and parts thereof, with the import value or
selling price of Rp. 15,000,000 (fifteen million rupiahs) or more per set or with the
import value or selling price of Rp. 2.000.000,- (two million rupiahs) or more per unit
or piece :
-Seats of a kind used for aircraft
ex 9401.10.000
-Seats of a kind used for motor vehicles
-Swivel seats with variable height adjustment
-Seats other than garden seats or camping equipment, convertible into beds
-Seats of cane, osier, bamboos or similar materials
-Other seats, with wooden frames
-Other seats, with metal frames
-Other seats
-Parts of seats
m.2.
m.3.
Other furniture and parts thereof, with the import value or selling price of Rp.
15,000,000 (fifteen million rupiahs) or more per set or with the import value or selling
price of Rp. 2,000,000 (two million rupiahs) or more per unit or piece :
-Metal furniture of a kind used in offices
-Other metal furniture
-Wooden furniture of a kind used in offices :
--Drawing table (unequipped)
--Special furniture (with cases or drawers) for printing works
--Other
-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
Parts
--For wooden drawing table
--For special furniture (with cases or drawers) for printing works
--Other
Mattress supports; article of bedding and similar furnishing (for example, mattresses,
quilts, eiderdowns, 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 with the import value or selling price of Rp. 1,000,000 (one million
rupiahs) or more per m2/unit :
-Mattress with the import value or selling price of Rp. 1,000,000 (one million rupiahs)
or more per m2/unit or with the import value or selling price of Rp. 1,000,000 (one
million rupiahs) or more per m2/set :
--Of cellular rubber or plastics, whether or not covered
--Of other materials
-Sleeping bags with the import value or selling price of Rp. 1,000,000 (one million
rupiahs) or more per unit or piece
-Other with the import value or selling price of Rp. 200,000 (two hundred thousand
rupiahs) or more per unit or piece
ex 9401.20.000
ex 9401.30.000
ex 9401.40.000
ex 9401.50.100
ex 9401.50.900
ex 9401.61.000
ex 9401.69.000
ex 9401.71.000
ex 9401.79.000
ex 9401.80.100
ex 9401.80.900
ex 9401.90.100
ex 9401.90.200
ex 9401.90.300
ex 9401.90.900
ex 9403.10.000
ex 9403.20.000
ex 9403.30.100
ex 9403.30.200
ex 9403.30.900
ex 9403.40.000
ex 9403.50.000
ex 9403.60.000
ex 9403.70.000
ex 9403.80.100
ex 9403.80.900
ex 9403.90.100
ex 9403.90.200
ex 9403.90.900
ex 9404.10.000
ex 9404.21.000
ex 9404.29.000
ex 9404.30.000
ex 9404.90.000
m.4.
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, with the import value
or selling price or Rp. 500,000 (five hundred thousand rupiahs) or more per unit or
piece:
-Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a
kind used for lighting public open spaces or through-fares
-Electric table, desk, bedside or floor standing lamps
-Other electric lamps and lighting fittings other than those of non-flash beacons for
airdromes; locomotive and railway rolling stock lanterns, ship lanterns; lamps for
aircraft, trains light house and route making, and lighting sets of a kind used for
Christmas trees.:
ex 9405.10.200
ex 9405.10.900
ex 9405.20.200
ex 9405.20.900
ex 9405.40.100
ex 9405.40.200
ex 9405.40.300
ex 9405.40.400
ex 9405.40.500
ex 9405.40.690
ex 9405.40.900
ex 9405.50.100
-Non-electrical lamps and lighting fittings, other than those of base metal used for ex 9405.50.200
miner's lamps, quarrymen's lamps, pressure (gasmantle) lamps, kerosene wall bracket ex 9405.50.300
lamps and kerosene hurricane lamps.
ex 9405.50.400
ex 9405.50.590
ex 9405.50.690
ex 9405.50.900
Illuminated signs, illuminated name-plates and the like
Parts
n.
n.1.
n.2.
n.3.
o.
ex 9405.60.300
ex 9405.60.400
ex 9405.60.900
ex 9405.91.100
ex 9405.91.900
ex 9405.92.100
ex 9405.92.900
ex 9405.99.100
ex 9405.99.200
ex 9405.99.300
ex 9405.99.400
ex 9405.99.910
ex 9405.99.990
Group of goods of porcelain, Chinese porcelain or ceramic is :
Goods or porcelain, Chinese porcelain or ceramic with the import value or selling
price of Rp. 1,000,000 (one million rupiahs) or more per unit or piece
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, ex 6910.10.000
flushing cisterns, urinals and similar sanitary fixtures
ex 6910.90.000
Statuettes and other ornamental ceramic articles
ex 6913.10.100
ex 6913.10.900
ex 6913.90.000
Other ceramic articles
ex 6914.10.000
ex 6914.90.000
Group of goods wholly or partly made of stone, other than sets and crub-stones is : ---
Tiles, cubes and similar articles with the import value or selling price of Rp. 100,000
(one hundred thousand rupiahs) or more per m2 :
--Tiles and similar articles of marbles
--Mosaic cubes
ex 6802.10.100
--Other
ex 6802.10.200
ex 6802.10.900
-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
6802.21.000
--Granite of polished slabs
6802.22.000
--Other granite
6802.23.100
--Other
6802.23.900
6802.29.000
-Other stone :
--Marble, travertine and alabaster
--Other calcareous stone
6802.91.000
--Granite
6802.92.000
--Other
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.
DESCRIPTION OF GOODS
HS NO.
a.
a.1.
a.2.
Group of certain carpets made of wool or fine animal hair is :
Carpets and other textiles floor coverings, knotted, made up
5701.10.000
Carpets and other textile floor covering, woven, not tufted or flocked, including
"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made up
-"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, made up
-Other, of pile construction
ex 5702.10.000
-Other, not of pile construction
5702.41.000
5702.91.000
a.3.
a.4.
Carpets and other textile floor coverings, flocked, made up
Carpets and other textile floor coverings
b.
Group of aircraft other than those mentioned in Attachment IV, except for the state
and commercial air transport purposes is :
Helicopters
ex 8802.11.000
ex 8802.12.000
Aircraft and other aircraft
ex 8802.20.000
ex 8802.30.000
ex 8802.40.000
b.1.
b.2.
c.
d.
Group of articles and equipment for sports other than those mentioned in Attachments
I and III is :
-Golf clubs, whether complete or not
Group of firearms and other firearms, except for state's purposes is :
-Military weapons other than revolvers and pistols
-Revolvers and pistols
Other firearms and similar devices which operate by firing of an explosive :
--Muzzle-loading firearms
--Other sporting, hunting or target-shooting shotguns, including shotguns-rifles
--Other sporting, hunting or target-shooting rifles
--Other
-Other arms (for example spring, air or gas pistols, truncheons)
-Parts and accessories of firearms
ex 5703.10.000
ex 5705.00.100
9506.31.000
ex 9506.39.000
9301.00.900
9302.00.900
9303.10.900
9303.20.900
9303.30.900
9303.90.990
ex 9304.00.000
9305.10.900
9305.21.900
9305.29.900
9305.90.900
e.
Group of reception apparatus for television other than those mentioned in Attachments
I, II, III and IV is :
Reception apparatus for color television, whether or not incorporating radio-broadcast ex 8528.12.000
receivers or sound or video recording or reproducing apparatus with the size more
than 50 inch
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.
DESCRIPTION OF GOODS
HS NO.
a.
a.1.
Group of alcoholic drinks other than those mentioned in Attachment IV is :
Wine of fresh grapes, including fortified wine, grape must of an alcoholic strength by
volume of 26% spirit proof :
-Sparkling wine
ex 2204.10.000
-Other wine, grape with fermentation prevented or arrested by the indication of
2204.21.100
alcohol
ex 2204.21.900
2204.29.100
ex 2204.29.900
-Other wine
ex 2204.30.000
a.2.
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
-Liquors and Cordials
2208.70.000
-Other
2208.90.000
b.
Group of articles partly or wholly made of base metal and/or pearls or mixture of
thereof is :
-Pearls, natural or cultured, whether or not worked or graded but not strung, mounted 7101.10.000
or set, pearls, natural or cultured, temporarily strung for convenience of transport
7101.21.000
-Diamond, whether or not worked, but not mounted or set
7101.22.000
7102.10.000
7102.21.000
7102.29.000
-Pearls (other than diamond) and semi-precious stones, whether or not worked or 7102.31.000
graded but not strung, mounted or set; ungraded precious stones (other than stones) 7102.39.000
and semi-precious stones, temporarily strung for convenience of transport
7103.10.000
7103.91.000
-Articles of natural or cultural pearls, precious or semi-precious stones (natural)
c.
7103.99.000
ex 7116.10.000
ex 7116.20.000
Group of luxury excursion boats for state and public transport purposes
-Cruise ships, excursion boats and similar vessels for the transport of persons or ex 8901.10.110
goods; ferry-boats of all kinds
ex 8901.10.190
ex 8901.10.910
ex 8901.10.990
-Yacht and similar vessels other the inflatable ones, for pleasure or sports, other than ex 8903.99.000
rowing boats and canoes, sail boats (with or without auxiliary motor) and motor boats
THE MINISTER OF FINANCE
sgd.
RIZAL RAMLI