ProdukHukum Perdagangan
VARIANTS AND TYPES OF MOTOR VEHICLES SUBJECTED TO
SALES TAX ON LUXURY GOODS
(Decree of the Minister of Finance No. 348/KMK.04/1999 dated June 24, 1999)
THE MINISTER OF FINANCE,
Considering :
a. that with the enforcement of Government Regulation No. 59/1999 concerning the amendment to
Government Regulation No. 50/1994 on the implementation of Law No. 8/1983 on Value Added
Tax on goods and services and Sales Tax on luxury goods as already amended by Law No. 11/1994,
which has already been emended the latest by Government Regulation No. 14/1998, in the
framework of boosting the automotive industry and in order to enhance the utilization of potential
of the automotive industry, it is necessary to adjust the provisions on the imposition of Sales Tax on
taxable goods categorized as luxury goods on the form of motor vehicles;
b. that in relation thereto, it is deemed necessary to restipulate the provisions on variants and types of
motor vehicles subjected to Sales Tax on luxury goods by issuing a decree of the Minister of
Finance.
In view of :
1. Law No. 8/1983 on Value Added Tax on goods and services and Sales Tax on luxury goods
(Statute Book of 1983 No. 51, Supplement to Statute Book No. 3264) as already amended by Law
No. 11/1994 (Statute Book of 1994 No. 61, Supplement to Statute Book No. 3568);
2. Government Regulation No. 50/1994 on the implementation of Law No. 8/1983 concerning Value
Added Tax on goods and services and Sales Tax on luxury goods as already amended by Law No.
11/1994, as already amended the latest by Government Regulation No. 59/1999;
3. Presidential Decree No. 122/M/1998;
DECIDES:
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE ON VARIANTS AND TYPES OF MOTOR
VEHICLES SUBJECTED TO SALES TAX ON LUXURY GOODS
Article 1
The import and the delivery of two-wheel motor vehicles with propeller engines of a cylinder capacity
not exceeding 250 CC inside customs areas shall be subjected to Sales Tax on luxury goods with the
tariff of 50% (fifty percent).
Article 2
(1) The impair and the delivery of motor vehicles for the transport of more than 10 (ten) persons
including the driver, with spark-ignition internal combustion reciprocating piston engines or
compression ignition internal combustion piston engines (diesel/semi diesel) of all cylinder
capacities and motor vehicles for the transport of less than 10 (ten) persons including the driver as
well as vans of the single propeller axle system (4x2) with spark-ignition internal combustion
reciprocating piston engines or compression ignition internal combustion piston engines (dieselsemi diesel) of a cylinder capacity not exceeding 1,500 CC, inside customs areas shall be
subjected to Sales Tax on Luxury Goods (PPnBM) with the tariff of 10% (ten percent).
(2) The import and the delivery of motor vehicles for the transport of less than 10 (ten) persons
including the driver as well as vans of the single propeller axle system (4x2) with spark-ignition
internal combustion reciprocating piston engines of a cylinder capacity exceeding 1,500CC but not
exceeding 3,000 CC or compression ignition internal combustion piston engines (diesel/semi
diesel) of a cylinder capacity exceeding 1,500 CC but not exceeding 2,500 CC inside customs areas
shall be subjected to PPnBM with the tariff of 15% (fifteen percent).
(3) The import and the delivery of sedans/station wagons for the transport of less than 10 (ten) persons
including the driver of cylinder capacity not exceeding 1,500 CC, motor vehicles for the transport
of less than 10 (ten) persons as well as vans of the single propeller axle system (4x2) with sparkignition internal combustion reciprocating piston engines of a cylinder capacity exceeding 3,000
CC or compression ignition internal combustion piston engines (diesel/semi diesel) of cylinder
capacity exceeding 2,500 CC as well as motor vehicles for the transport of less than 10 (ten)
persons including the driver as well as vans of the double propeller axle system (4x4) with sparkignition internal combustion reciprocating piston engines or compression ignition internal
combustion piston engines (diesel/semi diesel) of a cylinder capacity not exceeding 1,500 CC,
inside customs areas, shall be subjected to PPnBM with the tariff of 30% (thirty percent).
(4) The import and the delivery of sedans/station wagons and motor vehicles for the transport of less
than 10 (ten) persons including the driver as well as vans of the double propeller axle system (4x4)
with spark-ignition internal combustion reciprocating piston engines of a cylinder capacity
exceeding 1,500 CC but not exceeding 3,000 CC or compression ignition internal combustion
piston engines (diesel/semi diesel) of a cylinder capacity exceeding 1,500 CC but not exceeding
2,500 CC, inside customs areas shall be subjected to PPnBM with the tariff of 40% (forty
percent).
(5) The import and the delivery of sedans/station wagons and motor vehicles for the transport of less
than 10 (ten) persons including the driver as well as vans of the double propeller axle system (4x4)
with spark-ignition internal combustion reciprocating piston engines of a cylinder capacity
exceeding 3,000 CC or compression ignition internal combustion piston engines (diesel/semi
diesel) of a cylinder capacity exceeding 2,500 CC, special purpose vehicles manufactured for golf
vehicles, racing cars and the kind, trailers and semi trailers of the caravan type for housing or
camping, inside customs areas shall be subjected to PPnBM with the tariff of 50% (fifty
percent).
Article 3
The import of all types of motor vehicles in compeletely knocked down condition which have the main
characteristics of their motor vehicles by automotive assembly manufacturers, shall be exempted from
PPnBM.
Article 4
(1) In the case of the delivery being done inside customs areas, the basis for the imposition of tax to
calculate PPnBM as meant in Articles 1 and 2 shall be the selling price which is asked or should be
asked for
(2) In the case of import, the basis for the imposition of tax to calculate PPnBM as meant in Articles 1
and 2 shall be the import value used as the basis for the calculation of the amount of import duty,
plus other import duties and levies which are imposed on the basis of the provisions of customs
laws in force
(3) In the case of the special relationships between manufacturers or importers and dealers/agents or
distributors which cause the price from manufacturers or importers to be lower than the selling price
which should be, the basis for the imposition of tax to calculate PPnBM owed shall be set at the
same level as the selling price from dealers/agents/distributors
(4) The seloling price shall be considered to be affected by the special relationships as meant in
paragraph (3), in the case of the difference between the selling price from automotive assemble
manufacturers to dealers/agents or distributors surpassing a certain percentage stipulated by the
Director General of Taxation.
Article 5
Motor vehicles for the transport of people and vans modified from chassis vehicles or vehicles for the
transport of goods shall be subjected to PPnBM in accordance with the provisions as meant in Article
2.
Article 6
(1) The exemption from PPnBM shall apply in the following cases :
a. the import and/or the delivery of all types of motor vehicles inside customs areas for Indonesian
Military/Police official duties and state protocol, as fra the funds are derived from State
Budget/Regional Administration Budgets (APBN/APBD);
b. the import and/or the delivery of motor vehicles of the single propeller axle system (4x2), the
double propeller axle system (4x4), buses, sedans/station wagons used for ambulances, police
vans, fire engines, hearses and public transport vehicles inside customs areas;
c. the import and/or the delivery of motor vehicles used for motor vehicles for the transport of
goods inside customs areas.
(2) The Director General of Taxation can issue certificates of the exemption from PPnBM to
applications for the purchase of ambulances, police vans, fire engines, hearses, motor vehicles for
official duties of the Indonesian Military/Police and for state protocol.
Article 7
Details and types of the motor vehicles as meant in Article 2 shall be as stipulated in Attachment to this
decree.
Article 8
The Director General of Taxation shall further stipulate provisions on the implementation of this
decree.
Article 9
With the enforcement of this decree, the Decree of the Minister of Finance No. 272/KMK.04/1995
dated June 28, 1997 on variants and types of motor vehicles exempted from PPnBM shall be declared
null and void.
Article 10
This decree shall come into force as from July 1, 1999.
For public cognizance, this decree shall be published by placing it in State Gazette of the Republic of
Indonesia.
Stipulated in Jakarta
On June 24, 1999
THE MINISTER OF FINANCE
sgd
BAMBANG SUBIANTO
ATTACHMENT :
LIST OF MOTOR VEHICLES WHOSE DELIVERY IS SUBJECTED TO SALES TAX ON
LUXURY GOODS
NO.
DESCRIPTION OF GOODS
EXCEPT
I.
Subjected to PPnBM as high as 10% (ten
HS NUMBERS
percent)
a.
Group of motor vehicles for the transport of 10
1.
(ten) or more persons, including the driver
Ambulances, hearses, fire engines, police vans and
publis transport vehicles or vehicles for the
transport of goods
2.
Motor vehicles for the Indonesian Military/Police
official duties
a.1.
3.
Motor vehicles for state protocol
4.
Motor vehicles in completely knocked down
Motor vehicles for the transport of 10 (ten) or
condition having the main caharacteristics of the
8702.10.110
more persons, including the driver, with spark-
relevant vehicles (CKD) which are imprted by
8702.10.190
ignition internal combustion reciprocating piston
automotive assembly manufacturers
8702.10.910
engines
or
compression
ignition
internal
8702.10.990
combustion piston engines (diesel/semi diesel)
8702.90.110
of all cylinder capacities/total weights
8702.90.190
8702.90.910
8702.90.990
b.
Group of motor vehiclesfor the transport of less
1.
Ambulances, hearses, fire engines, police vans, and
than 10 (ten) persons, including the dirver, of the
public transport vehicles or vehicles for the
single propeller axle system (4x2)
transport of goods
2. Motor vehicles for the Indonesian
Military/Police
official duties
3. Motor vehicles for state protocol
Motor vehicles for the transport of less than 10
b.1.
4.
Motor vehicles in completely knocked down
8703.21.911
(ten) persons, including the driver, as well as
condition having the main caharacteristics of the
8703.21.919
vans of the single propeller axle system with
relevant vehicles (CKD) which are imprted by
8703.22.911
spark-ignition internal combustion reciprocating
automotive assembly manufacturers
8703.21.919
piston engines or compression ignition internal
8703.31.911
combustion piston engines (diesel/semi diesel)
8703.31.919
of a cylinder capacity not exceeding 1,500 CC
II.
Subjected to PPnBM as high as 15% (fifteen
percent)
1.
Group of motor vehicles for the transport of less
1.
Ambulances, hearses, fire engines, police vans, and
than 10 (ten) persons, including the driver, of the
public transport vehicles or vehicles for the
single propeller axle system (4x2)
transport of goods
2. Motor vehicles for the Indonesian
Military/Police
official duties
3. Motor vehicles for state protocol
a.1.
Motor vehicles for the transport of less than 10
4.
Motor vehicles in completely knocked down
8703.23.911
(ten) persons, including the driver as well as
condition having the main caharacteristics of the
8703.23.919
vans of the single propeller axle system (4x2)
relevant vehicles (CKD) which are imprted by
8703.32.911
with
automotive assembly manufacturers
8703.32.919
spark-ignition
internal
combustion
reciprocating piston engines of a cylinder
capacity exceeding 1,500 CC but not exceeding
3,000 CC or compression ignition internal
combustion piston engines (diesel/semi diesel)
of a cylinder capacity exceeding 1,500 CC but
not exceeding 2,500 CC
III
Subjected to PPnBM as high as 30% (thirty
percent)
a.
Gorup of motor vehicles for the transport of less
1.
than 10 (ten) persons, including the driver
Ambulances, hearses, fire engines, police vans, and
public transport vehicles or vehicles for the
transport of goods
2. Motor vehicles for the Indonesian
Military/Police
official duties
3. Motor vehicles for state protocol
a.1.
a.2.
Sedans/station wagons for the transport of less
4.
Motor vehicles in completely knocked down
than 10 (ten) persons including the driver of
condition having the main caharacteristics of the
8703.21.110
cylinder capacity not exceeding 1,500 CC
relevant vehicles (CKD) which are imprted by
8703.21.190
Motor vehicles for the transport of less than 10
automotive assembly manufacturers
8703.22.110
(ten) persons as well as vans of the single
8703.22.190
propeller axle system (4x2) with spark-ignition
8703.31.110
internal combustion reciprocating piston engines
8703.31.190
of a cylinder capacity exceeding 3,000 CC or
8703.21.921
compression ignition internal combustion piston
8703.21.929
engines (diesel/semi diesel) of cylinder capacity
8703.22.921
exceeding 2,500 CC as well as motor vehicles
8703.22.929
for the transport of less than 10 (ten) persons
8703.24.911
including the driver as well as vans of the
8703.24.919
double propeller axle system (4x4) with spark-
8703.31.919
ignition internal combustion reciprocating piston
8703.31.929
engines
internal
8703.33.911
combustion piston engines (diesel/semi diesel)
8703.33.919
or
compression
ignition
of a cylinder capacity not exceeding 1,500 CC
IV
Subjected to PPnBM as high as 40% (forty
percent)
a.
Group of motor vehicles for the transport of less
1.
than 10 (ten) persons, including the driver
Ambulances, hearses, fire engines, police vans, and
public transport vehicles or vehicles for the
transport of goods
2. Motor vehicles for the Indonesian
Military/Police
official duties
3. Motor vehicles for state protocol
a.1.
Sedans/station wagons for the transport of less
4.
Motor vehicles in completely knocked down
than 10 (ten) persons including the driver with
condition having the main caharacteristics of the
8703.23.110
spark-ignition internal reciprocating combustion
relevant vehicles (CKD) which are imprted by
8703.23.190
piston engines of a cylinder capacity exceeding
automotive assembly manufacturers
1,500 CC but not exceeding 3,000 CC
Sedans/station wagons for the transport of less
than 10 (ten) persons including the driver, with
a.2.
compression ignition internal combustion piston
8703.23.110
engines (diesel/semi diesel) of a cylinder
8703.32.190
capacity exceeding 1,500 CC but not exceeding
3,000 CC
Motor vehicles for the transport of less than 10
(ten) persons including the driver as well as vans
a.3.
of the double propeller axle system (4x4) with
8703.23.921
spark-ignition internal reciprocating combustion
8703.23.929
piston engines of a cylinder capacity exceeding
1,500 CC but not exceeding 3,000 CC
Motor vehicles for the transport of less than 10
(ten) persons including the driver as well as vans
of the double propeller axle system (4x4) with
a.4.
compression ignition internal combustion piston
8703.32.921
engines (diesel/semi diesel) of a cylinder
8703.32.929
capacity exceeding 1,500 CC but not exceeding
2,500 CC
V.
Subjected to PPnBM as high as 50% (fifty)
percent
a.
Group of two-wheel motor vehicles
1. Motor vehicles for the Indonesian
Military/Police
official duties
2. Motor vehicles for state protocol
a.1.
Two-wheel motor vehicles of engines with a
3.
Motor vehicles in completely knocked down
8711.30.100
cylinder capacity exceeding 250 CC
condition having the main caharacteristics of the
8711.30.900
relevant vehicles (CKD) which are imprted by
8711.40.900
automotive assembly manufacturers
8711.40.900
8711.50.100
8711.50.900
ex.8711.90.000
b.
Gorup of motor vehicles for the transport of less
1.
than 10 (ten) persons, including the driver
Ambulances, hearses, fire engines, police vans, and
public transport vehicles or vehicles for the
transport of goods
2. Motor vehicles for the Indonesian
Military/Police
official duties
3. Motor vehicles for state protocol
b.1.
Sedans/station wagons for the transport of less
4.
Motor vehicles in completely knocked down
than 10 (ten) persons including the driver with
condition having the main caharacteristics of the
8703.33.110
spark-ignition internal reciprocating combustion
relevant vehicles (CKD) which are imprted by
8703.33.190
piston engines of a cylinder capacity exceeding
automotive assembly manufacturers
3,000 CC
Sedans/station wagons for the transport of less
b.2.
than 10 (ten) persons including the driver with
8703.33.110
compression ignition internal combustion piston
8703.33.190
engines (diesel/semi diesel) of a cylinder
capacity exceeding 2,500 CC
Motor vehicles for the transport of less than 10
(ten) persons including the driver as well as vans
b.3.
of the double propeller axle system (4x4) with
8703.24.921
spark-ignition internal reciprocating combustion
8703.24.929
piston engines of a cylinder capacity exceeding
3,000 CC
Motor vehicles for the transport of less than 10
(ten) persons including the driver as well as vans
b.4.
of the double propeller axle system (4x4) with
8703.33.921
compression ignition internal combustion piston
8703.33.929
engines (diesel/semi diesel) of a cylinder
capacity exceeding 2,500 CC
Special purposes vehicles manufactured for golf
cars, racing cars and the kind
Trailers and semi trailers of the caravan type for
b.5.
b.6.
housing or camping
8703.10.000
8716.10.000
Note : Tax restitution can be requested for PPnBM which is paid, in the case of motor vehicles being
used for public or good transport vehicles.
THE MINISTER OF FINANCE
sgd
BAMBANG SUBIANTO
SALES TAX ON LUXURY GOODS
(Decree of the Minister of Finance No. 348/KMK.04/1999 dated June 24, 1999)
THE MINISTER OF FINANCE,
Considering :
a. that with the enforcement of Government Regulation No. 59/1999 concerning the amendment to
Government Regulation No. 50/1994 on the implementation of Law No. 8/1983 on Value Added
Tax on goods and services and Sales Tax on luxury goods as already amended by Law No. 11/1994,
which has already been emended the latest by Government Regulation No. 14/1998, in the
framework of boosting the automotive industry and in order to enhance the utilization of potential
of the automotive industry, it is necessary to adjust the provisions on the imposition of Sales Tax on
taxable goods categorized as luxury goods on the form of motor vehicles;
b. that in relation thereto, it is deemed necessary to restipulate the provisions on variants and types of
motor vehicles subjected to Sales Tax on luxury goods by issuing a decree of the Minister of
Finance.
In view of :
1. Law No. 8/1983 on Value Added Tax on goods and services and Sales Tax on luxury goods
(Statute Book of 1983 No. 51, Supplement to Statute Book No. 3264) as already amended by Law
No. 11/1994 (Statute Book of 1994 No. 61, Supplement to Statute Book No. 3568);
2. Government Regulation No. 50/1994 on the implementation of Law No. 8/1983 concerning Value
Added Tax on goods and services and Sales Tax on luxury goods as already amended by Law No.
11/1994, as already amended the latest by Government Regulation No. 59/1999;
3. Presidential Decree No. 122/M/1998;
DECIDES:
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE ON VARIANTS AND TYPES OF MOTOR
VEHICLES SUBJECTED TO SALES TAX ON LUXURY GOODS
Article 1
The import and the delivery of two-wheel motor vehicles with propeller engines of a cylinder capacity
not exceeding 250 CC inside customs areas shall be subjected to Sales Tax on luxury goods with the
tariff of 50% (fifty percent).
Article 2
(1) The impair and the delivery of motor vehicles for the transport of more than 10 (ten) persons
including the driver, with spark-ignition internal combustion reciprocating piston engines or
compression ignition internal combustion piston engines (diesel/semi diesel) of all cylinder
capacities and motor vehicles for the transport of less than 10 (ten) persons including the driver as
well as vans of the single propeller axle system (4x2) with spark-ignition internal combustion
reciprocating piston engines or compression ignition internal combustion piston engines (dieselsemi diesel) of a cylinder capacity not exceeding 1,500 CC, inside customs areas shall be
subjected to Sales Tax on Luxury Goods (PPnBM) with the tariff of 10% (ten percent).
(2) The import and the delivery of motor vehicles for the transport of less than 10 (ten) persons
including the driver as well as vans of the single propeller axle system (4x2) with spark-ignition
internal combustion reciprocating piston engines of a cylinder capacity exceeding 1,500CC but not
exceeding 3,000 CC or compression ignition internal combustion piston engines (diesel/semi
diesel) of a cylinder capacity exceeding 1,500 CC but not exceeding 2,500 CC inside customs areas
shall be subjected to PPnBM with the tariff of 15% (fifteen percent).
(3) The import and the delivery of sedans/station wagons for the transport of less than 10 (ten) persons
including the driver of cylinder capacity not exceeding 1,500 CC, motor vehicles for the transport
of less than 10 (ten) persons as well as vans of the single propeller axle system (4x2) with sparkignition internal combustion reciprocating piston engines of a cylinder capacity exceeding 3,000
CC or compression ignition internal combustion piston engines (diesel/semi diesel) of cylinder
capacity exceeding 2,500 CC as well as motor vehicles for the transport of less than 10 (ten)
persons including the driver as well as vans of the double propeller axle system (4x4) with sparkignition internal combustion reciprocating piston engines or compression ignition internal
combustion piston engines (diesel/semi diesel) of a cylinder capacity not exceeding 1,500 CC,
inside customs areas, shall be subjected to PPnBM with the tariff of 30% (thirty percent).
(4) The import and the delivery of sedans/station wagons and motor vehicles for the transport of less
than 10 (ten) persons including the driver as well as vans of the double propeller axle system (4x4)
with spark-ignition internal combustion reciprocating piston engines of a cylinder capacity
exceeding 1,500 CC but not exceeding 3,000 CC or compression ignition internal combustion
piston engines (diesel/semi diesel) of a cylinder capacity exceeding 1,500 CC but not exceeding
2,500 CC, inside customs areas shall be subjected to PPnBM with the tariff of 40% (forty
percent).
(5) The import and the delivery of sedans/station wagons and motor vehicles for the transport of less
than 10 (ten) persons including the driver as well as vans of the double propeller axle system (4x4)
with spark-ignition internal combustion reciprocating piston engines of a cylinder capacity
exceeding 3,000 CC or compression ignition internal combustion piston engines (diesel/semi
diesel) of a cylinder capacity exceeding 2,500 CC, special purpose vehicles manufactured for golf
vehicles, racing cars and the kind, trailers and semi trailers of the caravan type for housing or
camping, inside customs areas shall be subjected to PPnBM with the tariff of 50% (fifty
percent).
Article 3
The import of all types of motor vehicles in compeletely knocked down condition which have the main
characteristics of their motor vehicles by automotive assembly manufacturers, shall be exempted from
PPnBM.
Article 4
(1) In the case of the delivery being done inside customs areas, the basis for the imposition of tax to
calculate PPnBM as meant in Articles 1 and 2 shall be the selling price which is asked or should be
asked for
(2) In the case of import, the basis for the imposition of tax to calculate PPnBM as meant in Articles 1
and 2 shall be the import value used as the basis for the calculation of the amount of import duty,
plus other import duties and levies which are imposed on the basis of the provisions of customs
laws in force
(3) In the case of the special relationships between manufacturers or importers and dealers/agents or
distributors which cause the price from manufacturers or importers to be lower than the selling price
which should be, the basis for the imposition of tax to calculate PPnBM owed shall be set at the
same level as the selling price from dealers/agents/distributors
(4) The seloling price shall be considered to be affected by the special relationships as meant in
paragraph (3), in the case of the difference between the selling price from automotive assemble
manufacturers to dealers/agents or distributors surpassing a certain percentage stipulated by the
Director General of Taxation.
Article 5
Motor vehicles for the transport of people and vans modified from chassis vehicles or vehicles for the
transport of goods shall be subjected to PPnBM in accordance with the provisions as meant in Article
2.
Article 6
(1) The exemption from PPnBM shall apply in the following cases :
a. the import and/or the delivery of all types of motor vehicles inside customs areas for Indonesian
Military/Police official duties and state protocol, as fra the funds are derived from State
Budget/Regional Administration Budgets (APBN/APBD);
b. the import and/or the delivery of motor vehicles of the single propeller axle system (4x2), the
double propeller axle system (4x4), buses, sedans/station wagons used for ambulances, police
vans, fire engines, hearses and public transport vehicles inside customs areas;
c. the import and/or the delivery of motor vehicles used for motor vehicles for the transport of
goods inside customs areas.
(2) The Director General of Taxation can issue certificates of the exemption from PPnBM to
applications for the purchase of ambulances, police vans, fire engines, hearses, motor vehicles for
official duties of the Indonesian Military/Police and for state protocol.
Article 7
Details and types of the motor vehicles as meant in Article 2 shall be as stipulated in Attachment to this
decree.
Article 8
The Director General of Taxation shall further stipulate provisions on the implementation of this
decree.
Article 9
With the enforcement of this decree, the Decree of the Minister of Finance No. 272/KMK.04/1995
dated June 28, 1997 on variants and types of motor vehicles exempted from PPnBM shall be declared
null and void.
Article 10
This decree shall come into force as from July 1, 1999.
For public cognizance, this decree shall be published by placing it in State Gazette of the Republic of
Indonesia.
Stipulated in Jakarta
On June 24, 1999
THE MINISTER OF FINANCE
sgd
BAMBANG SUBIANTO
ATTACHMENT :
LIST OF MOTOR VEHICLES WHOSE DELIVERY IS SUBJECTED TO SALES TAX ON
LUXURY GOODS
NO.
DESCRIPTION OF GOODS
EXCEPT
I.
Subjected to PPnBM as high as 10% (ten
HS NUMBERS
percent)
a.
Group of motor vehicles for the transport of 10
1.
(ten) or more persons, including the driver
Ambulances, hearses, fire engines, police vans and
publis transport vehicles or vehicles for the
transport of goods
2.
Motor vehicles for the Indonesian Military/Police
official duties
a.1.
3.
Motor vehicles for state protocol
4.
Motor vehicles in completely knocked down
Motor vehicles for the transport of 10 (ten) or
condition having the main caharacteristics of the
8702.10.110
more persons, including the driver, with spark-
relevant vehicles (CKD) which are imprted by
8702.10.190
ignition internal combustion reciprocating piston
automotive assembly manufacturers
8702.10.910
engines
or
compression
ignition
internal
8702.10.990
combustion piston engines (diesel/semi diesel)
8702.90.110
of all cylinder capacities/total weights
8702.90.190
8702.90.910
8702.90.990
b.
Group of motor vehiclesfor the transport of less
1.
Ambulances, hearses, fire engines, police vans, and
than 10 (ten) persons, including the dirver, of the
public transport vehicles or vehicles for the
single propeller axle system (4x2)
transport of goods
2. Motor vehicles for the Indonesian
Military/Police
official duties
3. Motor vehicles for state protocol
Motor vehicles for the transport of less than 10
b.1.
4.
Motor vehicles in completely knocked down
8703.21.911
(ten) persons, including the driver, as well as
condition having the main caharacteristics of the
8703.21.919
vans of the single propeller axle system with
relevant vehicles (CKD) which are imprted by
8703.22.911
spark-ignition internal combustion reciprocating
automotive assembly manufacturers
8703.21.919
piston engines or compression ignition internal
8703.31.911
combustion piston engines (diesel/semi diesel)
8703.31.919
of a cylinder capacity not exceeding 1,500 CC
II.
Subjected to PPnBM as high as 15% (fifteen
percent)
1.
Group of motor vehicles for the transport of less
1.
Ambulances, hearses, fire engines, police vans, and
than 10 (ten) persons, including the driver, of the
public transport vehicles or vehicles for the
single propeller axle system (4x2)
transport of goods
2. Motor vehicles for the Indonesian
Military/Police
official duties
3. Motor vehicles for state protocol
a.1.
Motor vehicles for the transport of less than 10
4.
Motor vehicles in completely knocked down
8703.23.911
(ten) persons, including the driver as well as
condition having the main caharacteristics of the
8703.23.919
vans of the single propeller axle system (4x2)
relevant vehicles (CKD) which are imprted by
8703.32.911
with
automotive assembly manufacturers
8703.32.919
spark-ignition
internal
combustion
reciprocating piston engines of a cylinder
capacity exceeding 1,500 CC but not exceeding
3,000 CC or compression ignition internal
combustion piston engines (diesel/semi diesel)
of a cylinder capacity exceeding 1,500 CC but
not exceeding 2,500 CC
III
Subjected to PPnBM as high as 30% (thirty
percent)
a.
Gorup of motor vehicles for the transport of less
1.
than 10 (ten) persons, including the driver
Ambulances, hearses, fire engines, police vans, and
public transport vehicles or vehicles for the
transport of goods
2. Motor vehicles for the Indonesian
Military/Police
official duties
3. Motor vehicles for state protocol
a.1.
a.2.
Sedans/station wagons for the transport of less
4.
Motor vehicles in completely knocked down
than 10 (ten) persons including the driver of
condition having the main caharacteristics of the
8703.21.110
cylinder capacity not exceeding 1,500 CC
relevant vehicles (CKD) which are imprted by
8703.21.190
Motor vehicles for the transport of less than 10
automotive assembly manufacturers
8703.22.110
(ten) persons as well as vans of the single
8703.22.190
propeller axle system (4x2) with spark-ignition
8703.31.110
internal combustion reciprocating piston engines
8703.31.190
of a cylinder capacity exceeding 3,000 CC or
8703.21.921
compression ignition internal combustion piston
8703.21.929
engines (diesel/semi diesel) of cylinder capacity
8703.22.921
exceeding 2,500 CC as well as motor vehicles
8703.22.929
for the transport of less than 10 (ten) persons
8703.24.911
including the driver as well as vans of the
8703.24.919
double propeller axle system (4x4) with spark-
8703.31.919
ignition internal combustion reciprocating piston
8703.31.929
engines
internal
8703.33.911
combustion piston engines (diesel/semi diesel)
8703.33.919
or
compression
ignition
of a cylinder capacity not exceeding 1,500 CC
IV
Subjected to PPnBM as high as 40% (forty
percent)
a.
Group of motor vehicles for the transport of less
1.
than 10 (ten) persons, including the driver
Ambulances, hearses, fire engines, police vans, and
public transport vehicles or vehicles for the
transport of goods
2. Motor vehicles for the Indonesian
Military/Police
official duties
3. Motor vehicles for state protocol
a.1.
Sedans/station wagons for the transport of less
4.
Motor vehicles in completely knocked down
than 10 (ten) persons including the driver with
condition having the main caharacteristics of the
8703.23.110
spark-ignition internal reciprocating combustion
relevant vehicles (CKD) which are imprted by
8703.23.190
piston engines of a cylinder capacity exceeding
automotive assembly manufacturers
1,500 CC but not exceeding 3,000 CC
Sedans/station wagons for the transport of less
than 10 (ten) persons including the driver, with
a.2.
compression ignition internal combustion piston
8703.23.110
engines (diesel/semi diesel) of a cylinder
8703.32.190
capacity exceeding 1,500 CC but not exceeding
3,000 CC
Motor vehicles for the transport of less than 10
(ten) persons including the driver as well as vans
a.3.
of the double propeller axle system (4x4) with
8703.23.921
spark-ignition internal reciprocating combustion
8703.23.929
piston engines of a cylinder capacity exceeding
1,500 CC but not exceeding 3,000 CC
Motor vehicles for the transport of less than 10
(ten) persons including the driver as well as vans
of the double propeller axle system (4x4) with
a.4.
compression ignition internal combustion piston
8703.32.921
engines (diesel/semi diesel) of a cylinder
8703.32.929
capacity exceeding 1,500 CC but not exceeding
2,500 CC
V.
Subjected to PPnBM as high as 50% (fifty)
percent
a.
Group of two-wheel motor vehicles
1. Motor vehicles for the Indonesian
Military/Police
official duties
2. Motor vehicles for state protocol
a.1.
Two-wheel motor vehicles of engines with a
3.
Motor vehicles in completely knocked down
8711.30.100
cylinder capacity exceeding 250 CC
condition having the main caharacteristics of the
8711.30.900
relevant vehicles (CKD) which are imprted by
8711.40.900
automotive assembly manufacturers
8711.40.900
8711.50.100
8711.50.900
ex.8711.90.000
b.
Gorup of motor vehicles for the transport of less
1.
than 10 (ten) persons, including the driver
Ambulances, hearses, fire engines, police vans, and
public transport vehicles or vehicles for the
transport of goods
2. Motor vehicles for the Indonesian
Military/Police
official duties
3. Motor vehicles for state protocol
b.1.
Sedans/station wagons for the transport of less
4.
Motor vehicles in completely knocked down
than 10 (ten) persons including the driver with
condition having the main caharacteristics of the
8703.33.110
spark-ignition internal reciprocating combustion
relevant vehicles (CKD) which are imprted by
8703.33.190
piston engines of a cylinder capacity exceeding
automotive assembly manufacturers
3,000 CC
Sedans/station wagons for the transport of less
b.2.
than 10 (ten) persons including the driver with
8703.33.110
compression ignition internal combustion piston
8703.33.190
engines (diesel/semi diesel) of a cylinder
capacity exceeding 2,500 CC
Motor vehicles for the transport of less than 10
(ten) persons including the driver as well as vans
b.3.
of the double propeller axle system (4x4) with
8703.24.921
spark-ignition internal reciprocating combustion
8703.24.929
piston engines of a cylinder capacity exceeding
3,000 CC
Motor vehicles for the transport of less than 10
(ten) persons including the driver as well as vans
b.4.
of the double propeller axle system (4x4) with
8703.33.921
compression ignition internal combustion piston
8703.33.929
engines (diesel/semi diesel) of a cylinder
capacity exceeding 2,500 CC
Special purposes vehicles manufactured for golf
cars, racing cars and the kind
Trailers and semi trailers of the caravan type for
b.5.
b.6.
housing or camping
8703.10.000
8716.10.000
Note : Tax restitution can be requested for PPnBM which is paid, in the case of motor vehicles being
used for public or good transport vehicles.
THE MINISTER OF FINANCE
sgd
BAMBANG SUBIANTO