ProdukHukum Perdagangan 653.

DECREE OF THE MINISTER OF FINANCE
NO. 653/KMK.03/2001 DATED DECEMBER 27, 2001
ON
BASIC NECESSITIES EXEMPTED FROM VALUE ADDED TAX
ON IMPORT AND/OR DELIVERY

THE MINISTER OF FINANCE,

Considering :
that in order to further implement the provision in Article 3 of Government Regulation
No. 144/2000 on kinds of services and goods exempted from value added tax and to provide
certainty and clarity about basic necessities badly needed by the public at large which are
exempted from value added tax, it is necessary to stipulate a decree of the Minister of Finance on
basic necessities exempted from value added tax on import and/or delivery.
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
several times and the latest by Law No. 18/2000 (Statute Book of 2000 No. 128, Supplement
to Statute Book No. 3986);
2. Government Regulation No. 144/2000 on kinds of services and goods exempted from
value added tax (Statute Book of 2000 No. 260, Supplement to Statute Book No. No.

4062);
3. Government Regulation No. 12/2001 on the import and/or delivery of certain
strategically taxable goods exempted from value added tax (Statute Book of 2001 No. 24,
Supplement to Statute Book No. 4083);
4. Presidential Decree No. 228/M/2001.
DECIDES :
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE ON BASIC NECESSITIES EXEMPTED
FROM VALUE ADDED TAX ON IMPORT AND/OR DELIVERY.
Article 1
The import and/or delivery of basic necessities mentioned in the attachment to this decree shall
be exempted from value added tax.
Article 2
Value added tax on the import and/or delivery of the basic necessities as meant in Article 1
executed on or after January 1, 2001 up to the date of stipulation of this decree, which has been

collected or remitted can be asked for restitution as non tax due.
Article 3

This decree shall come into force as from the date of stipulation and be retroactive to January 1,

2001.

For public cognizance, this decree shall be published by placing it in State Gazette of the
Republic of Indonesia.

Stipulated in Jakarta
On December 27, 2001
THE MINISTER OF FINANCE
sgd.
BOEDIONO

ATTACHMENT

LIST OF BASIC NECESSITIES EXEMPTED FROM
VALUE ADDED TAX ON IMPORT AND/OR DELIVERY
NO.

a.

DESCRIPTION OF GOODS

Rice and rough :

HS NUMBER

ex 1006.10.000

•

Rice in the husk (rice and rough) other than seed

1006.20.000

•

Husked (brown) rice

1006.30.000

•

Semi-milled or wholly milled rice, whether or not polished or
glazed

1006.40.000

•

Broken rice

•

Groats of rice

ex 1103.14.000

b.

Maize
Maize, whether or not peeled :

c.

d.

•

Maize already peeled/corn ear and corn

•

Groats/corn rice, as long as it remains in the form of granules

Sago :

ex 1103.13.000

0714.90.100

•

Sago pith

•

Flour, meal and powder of sago

ex 1106.20.000

Soybean :
Soybean, whether or not broken :

e.

1005.90.000

•

Yellow

•

Other

Salt, whether or not ionized Salt (including table salt and denatured salt)
for consumption/basic necessity of people :
•

Table salt

•

Salt in bulk or package of 50 kgs or more, containing minimum
NaCl 94,7% (dry basis)

•

Other, including briquette salt

THE MINISTER OF FINANCE

sgd.
BOEDIONO

1201.00.100
1201.00.900

2501.00.100
ex 2501.00.200
ex 2501.00.900