Friday, September 20, 2013

Luxurious Tax on Certain Products (Products Imposed with 75% Luxury Tax) Part VI

Lastly, there are 8 HS codes which are inclusive into most luxurious goods which include yacht, cruise ship and gem. Total of 284 HS Codes are listed and imposed with vary luxury tax, all this efforts were made by the government to stabilize the Balance of Trade.


No.

Luxury Good Description

Harmonized System (HS) Code

Tax Tariff

A.








B.
























b1.













b2.

A group of stuffs, that partly or as a whole made from precious stone and/or pearls or a mixture.
Natural pearl, cultivate pearl, gemstone or natural semi-precious stone.
*      Natural pearl or cultivate pearl
*      Gemstone or natural semi-precious stone

A luxury cruise ship group

A cruise ship, excursion boats and such water vehicle, especially those design for public transport, all kind of ferry.
*      Gross tonnage is not more than 26 ton.
*      Gross tonnage is more than 26 ton but not more than 500 ton.
*      Gross tonnage is more than 500 ton but not more than 4.000 ton
*      Gross tonnage is more than 4.000 ton but not more than 5.000 ton
*      Gross tonnage is over 5.000 ton

A yacht and other water vehicle, other than those specified in the attachment III and IV, for sport or vacation purpose.






7116.10.00.00
7116.20.00.00







8901.10.10.00

8901.10.20.00

8901.10.30.00

8901.10.50.00


8901.10.60.00

8903.99.00.00








75%
75%







75%

75%

75%

75%


75%

75%


Luxurious Tax on Certain Products (Products Imposed with 50% Luxury Tax) Part V

Part V of luxurious group covers 27 HS Codes that have been imposed with 50% of luxury tax as seen below:

No.

Luxury Good Description

Harmonized System (HS) Code

Tax Tariff

A.

























B.
























C.






D.








  





a1.



a2.










a3.



a4.








b1.





b2.

































Tapestry made of soft animal fur.

A carpet and other floor textile covering, knitted, ready-made, made from soft animal fur.

A carpet and other floor textile covering, made from soft animal fur, not tufted or not in a flock shape like velvet, ready-made, including “Kalem”, “Schumacks”, “Karamanic” and such hand-woven rugs, beside that used for worship purpose.
*      Kalem, Schumacks, Karamanic and such hand-woven rugs.
*      Others, with fur construction.
*      Others, without fur construction.

A carpet and other textile covering that made of soft animal fur, tufted, ready-made.

A carpet and other textile covering that made of soft animal fur, tufted, ready-made, beside that used for worship purpose.

An airplane, other than those specified in the attachment IV, beside for the state used or commercial air transport.

A helicopter
*      Weight without charge is not more than 2.000 kg.
*      Weight without charge is more than 2.000 kg.

A airplane and other air vehicle :
*      Weight without charge is not more than 2.000 kg.
§  An airplane
§  Etc.
*      Weight without charge is more than 2.000 kg but not more than 15.000 kg.
§  An airplane
§  Etc.
*      Weight without charge is over 15.000 kg
§  An airplane
§  Etc.

Sports accoutrements and sports equipment, other than those specified in the attachment I and III
A golf stick
*      a complete set of golf sticks
*      not a complete set of golf sticks

A weapon and other weapon, beside for the state used.
*      An artillery weapon



*      A gun and revolver
*      Other weapon and such, shooting operate with explosive material





5701.10.90.00









5702.10.00.00

5702.41.90.00
5702.91.90.00

5703.10.90.00



5705.00.99.00









8802.11.00.00

8802.12.00.00





8802.20.10.00
8802.20.90.00



8802.30.10.00
8802.30.90.00


8802.40.10.00
8802.40.90.00





9506.31.00.00
9506.39.00.00



9301.11.00.00
9301.19.00.00
9301.20.00.00
9302.00.00.00
9303.10.00.00
9303.20.10.00
9303.20.90.00
9303.30.10.00
9303.30.90.00
9303.90.00.00



50%









50%

50%
50%

50%



50%









50%

50%





50%
50%



50%
50%


50%
50%





50%
50%



50%
50%
50%
50%
50%
50%
50%
50%
50%
50%

Continues....

Luxurious Tax on Certain Products (Products Imposed with 40% Luxury Tax) Part IV

Group IV has the most products imposed with luxury tax, total of 162 HS Codes are listed in this group IV out of total 284 HS Codes as seen below:

No.

Luxury Goods Description


Harmonized System (HS) Code

Tax tariff

A.





















































































B.






























C.





































D.
























































































E.









F.





G.




















H.









































































































I.

































































































































J.





















K.



















a1.







a2.





















































a3.


















a4.














b1.




b2.














b3.




b4.




































d1.

























d2.








































d3.


























































h1.













h2.


















h3.
















































h4.















h5.









i1.






















i2.









































i3.






































i4.













































Leather made stuff or its imitation.

Saddlery and harness from all type of animals (including a bridle strap, a bridle, knee covering, a saddle and a saddle on a dog or it’s like) with import value or selling price Rp 5.000.000,- (five million rupiah) or above per piece.

A crate, a suitcase, a women bag, an executive bag, an office bag, a school bag, a glasses case, a binocular bag, a camera bag, music equipment bag, a weapon suitcase, a gun holster and other same type of case.
A travelling bag, a partition bag for food and beverage, a makeup case, a bag pack, a hand bag, a shopping bag, a wallet, a pouch, a map case, a bottle case, a jewelry case, a compact powder case, and other same type of case, with import value or selling price Rp 5.000.000,- (five million rupiah) or above per piece.

A crate, a suitcase, a women bag, an executive bag, an office bag, a school bag and other of the same type of case :
Cover with a tannic, a leather composition or patent leather:
A school bag
Etc.

A hand bag with a shoulder strap or without, including a hand bag that without a hilt.
Cover with a tannic leather, a leather composition or patent leather.

A pocket carried stuff or a hand bag carried stuff.
Cover with a tannic leather, a composite leather or patent leather.

Etc
Cover with a tannic leather, a composite leather or patent leather.
A Sport bag
A bowling bag
Etc.


Clothing and clothing accessories of tannic leather or its composition with import value or selling price Rp 6.000.000,- (six million rupiah) or above per piece or Rp 3.000.000,- (three million rupiah) or above per cut or per piece :
A cloth
A glove, mitten, and mitt:
Special design for sport
A glove, mitten and other mitt
A glove for work protection covering
Etc
A girdle and the apparel
Other clothing accessories

Clothing, clothing accessories, and other stuff, made of soft fur leather, with import value or selling price Rp 3.000.000,- (three million rupiah) or above per cut or per piece.
Clothing accessories
A cloth
Etc :
A sport bag
Etc


A rug,  made of silk or wool

A carpet and other floor textile covering, knitted, ready-made:
Made of wool
Made of silk

A carpet and other floor textile covering, woven, not tufted or not in a flock shape like velvet, ready-made, including “Kelem”, “Schumacks”, “Karamanie” and han woven tripe, beside for worship purpose :
Kelem, Schumacks, karamaine, and such hand woven tripe
Other type with fur construction
Made of wool
Made of silk
Other type that is not with fur construction
Made of wool
Made of silk

A carpet and other floor textile covering, tufted, ready-made:
Made of wool
Made of silk

A carpet and other floor textile covering made of wool or silk, beside for worship purpose.

Glassware made of lead crystal from the type that used for table, kitchen, interior decoration or its need.

Glass stuff made of lead crystal from the type that used for table, kitchen, interior decoration or such.
Drinking glass:
Not sharpened, polished, blurring, or other
Etc

A glassware and from the type that used for table (beside drinking glass) or for kitchen purpose:
Not sharpened, polished, blurring, or other
Etc

Other glassware
Not sharpened, polished, blurring, or other
Etc

Goods which partly or as a whole made from precious metal or coated with precious metal or its mixture

A watch, a pocket watch and other type of watch, including a stopwatch with the watch case made from precious metal or metal basket with import value or selling price Rp 40.000.000,- (forty million rupiah) per unit.
Electrical watch, furnished with a stopwatch or without:

Only with mechanical display
Only with opto-electronic display
Etc.

Other watch, furnished with a stopwatch facility or without:
With automatic round
Etc

Other watch:
Electronically operate
Etc

A clock, which partly or as a whole made of precious metal or coated with precious metal or its mixture.
A clock with locomotion hour:
Electronically operate
Etc
An instrument panel clock and its type for land vehicle, air vehicle, spaceship vehicle or water vehicle:

For land vehicle
For air vehicle
For water vehicle
Etc

Other clock:
Alarm clock
Electronically operate
Etc

Wall clock
Electronically operate
Etc

Etc.
Electronically operate
A boat chronometer and other chronometer
A public clock building, a clock that used in centralized electronically clock
Etc

Etc.
A boat chronometer and other chronometer
A public clock building, a clock that used in centralized electronically clock.
Etc.

Other stuff, partly or as a whole made of gold or platinum or a metal coated with gold or platinum or its mixture, other than jewelry and its part:

A goldsmith wrought goods and its part, made of gold or platinum or a metal coated with gold or platinum.

Made of gold or platinum, gilded or coated with gold or without
Made of gold or platinum, basic coated not from gold

Other stuff made of gold or platinum or a metal coated with gold or platinum, beside catalyst in shape of gauze wire or gauze platinum for laboratories needs.

A boat or other water vehicle, skiff and canoe, other than those specified in the attachment three, beside for state used or public vehicle.

A motor boat for a vacation or sport needs:
A motor boat, other than a motor skiff
A motor skiff

A zeppelin and a driven air balloon, an airplane without a remote
An aircraft flying and hanging aircraft flying
Etc.

A weapon and other type of gun, beside for state used
A bullet or same type of tools or captive-bolt humane killer and so on.

A rifle bullet and so on
A bullet
Etc

Other bullet and so on
For revolver and 93.02 post weapon
Etc
Etc


A footwear group

A waterproof footwear with outer soles and made of rubber or plastic on top, no outer soles and not being assemble by knitting, riveting, nailing, screwing, stabbing or such process, with import value or selling price Rp 5.000.000,- (five million rupiah) or above, per pair.
A toe metal cover footwear
Other footwear
Covering the knee
Covering the ankle but not covering the knee
Etc

Other footwear with outer soles and made of rubber or plastic on top, with import value or selling price Rp 5.000.000,- (five million rupiah) or above, per pair
A sport footwear
A ski boot, a hiking footwear and a snow board boot
Etc
 A strap footwear or outer leather strap, assembling into sol with a piercer.
Other footwear, with a toe protective metal

Other footwear
Cover the ankles
Etc

Outer rubber soles, plastic, tannic leather or a composite leather and made of tannic leather on top, with import value or selling price Rp 5.000.000,- (five million rupiah) or above, per pair.
Sports footwear
Ski boots, hiking footwear and snowboard boots
Etc
Other sports footwear equipped with spikes, rod and such (e. g a soccer shoes, running shoes and golf shoes)
Etc
Outer tannic leather soles, and consists of tannic leather strap, crosses around instep and around thumb on top.
A footwear which its pedestal made of wood, no inside soles or a toe protective metal
Other footwear, with a toe protective metal

Other footwear with outer sole made of tannic leather
Covers ankle
Boots for rider
Etc

Etc
Bowling shoes
Etc

Other footwear with outer sole made of tannic leather
Covers ankle
Boots for rider
Etc

Etc
Bowling shoes
Etc


A footwear with outer soles made of leather, plastic, tannic leather or a composite leather and on top made of textile fabric, with import value or selling price Rp 5.000.000,- or above, per pair.
A footwear with outer soles made of rubber or plastic
A sport footwear, tennis shoes, basketball shoes, calisthenics shoes, training shoes and such.
Etc

A footwear with outer soles made of tannic leather or composite leather
Running shoes and golf shoes
Etc

Other footwear, with import value or selling price Rp 5.000.000,- (five million rupiah) or above, per pair.
Made from tannic leather or composite leather on top
Made from textile fabric on top
Etc

Households and office goods group

A seat, can be modified into a bed or not, with import value or selling price Rp 5.000.000,- (five million rupiah) or above, per unit or piece :
A motor vehicle type of seat
A rotating seat, can be set its height
A seat, other than a garden bench or camping equipment, can be modified into a bed

A seat made of segmented plant, osier, bamboo, or such material:
Made of rattan
Etc
Other seat, with wood frame
Assembling, with cover layer
Etc, assembling
Other seat, with metal frame
With cover layer
Etc
Other seat
Etc

Other furniture with import value or selling price Rp 10.000.000,- (ten million rupiah) or above, per unit or piece
A metal made furniture, used in office
Other metal made furniture
Wooden furniture, used in an office, assembling
Wooden furniture, used in a kitchen, assembling
Wooden furniture, used in a bed room
Bedroom devices, assembling
Etc, assembling
Other wooden furniture
A family room and dining room devices, assembling
Etc, assembling
A plastic furniture
Used in an office
Etc

Other material furniture, including segmented planted, osier, bamboo or such material:
A bedroom, dining room or a family room devices made of rattan
A bedroom, dining room or a family room devices made of other   material
Used in a park, garden, or terrace
Made from monument stone, building stone
Made from artificial stone, concrete, or segment
Made from abscess cement, cellulose fiber cement or such
Made from ceramic
Etc

Mattress,  sleeping devices, and such (e. g mattress, thick blanket, eiderdown, seat cushion, poufe and pillow) equipped with springs or fill or equipped inside with many material or rubber or cellular plastic, gloved or not, excluding that made of kapok :
A mattress with import value or selling price Rp 2.000.000,- (two million rupiah) or above, per m2, per unit
A mattress with import value or selling price Rp 5.000.000,- (five million rupiah) or above, per m2, per unit :
Made of rubber or cellular plastic, gloved or not

Made from other material:
Springy mattress
Etc, hyperthermia/hypothermia type
Etc

A sleeping bag with import value or selling price Rp 5.000.000,- (five million rupiah) or above, per unit or piece.

Etc, with import value or selling price Rp 1.000.000,- (one million rupiah) or above, per unit or piece
A thick blanket, a bed cover and mattress cover
A bolster, a pillow, a chair cushion, poufe
Etc

A lamp and other lighting devices, with import value or selling price Rp 10.000.000,- (ten million rupiah) or above, per unit or piece.
A lamp and other lighting devices, and its part, other than used for surgery and special lighting for medical surgery, for public lighting in the open space or road, to lead a way.



A lamp and non-electrical lighting devices and its part, other than used for miner’s lamp, stone digger, compression gas lamp (pump lamp) and kerosene hurricane lamp.
Oiled lamp
Made of plastic, ceramic or glass
Etc
Etc


Stuffs that made of porcelain, Chinese clay, or ceramic group

A sink, washbowl, bath tub, vessel closet, bidet, wash basin, flushing water tank, urinal and other sanitation equipment made of ceramic with import value or selling price Rp 10.000.000,- (ten million rupiah) or above, per unit or piece :
Made from porcelain or Chinese clay
Etc

A statue and other ornamental ceramic beside an artwork with import value or selling price Rp 5.000.000,- (five million rupiah) or above, per unit or piece
Made from porcelain or Chinese clay
Etc

A stuff, partly or as a whole made of stone beside curbstone or road stone.

Tile, monumental stone and other shape beside an artwork with import value or selling price Rp 2.000.000,- (two million rupiah) or above per m2 or Rp 5.000.000,- (five million rupiah)   or above, per meter cubic:
Tile, cube and such, a rectangle or not (including square), widest surface area in shape of square.

Monumental stone or other building stone and being cut or sawing in simple way with a flat surface or fixed:
Marble, travertine and alabaster
Other calcareous stone
Granite
Thick polished sheet
Etc.
Other stone
Etc
Marble, travertine and alabaster
Other calcareous stone
Granite
Etc



4201.00.00.00




























  


4202.11.10.00
4202.11.90.00





4202.21.00.00






4202.31.00.00


  



4202.91.10.00
4202.91.20.00
4202.91.90.00









  
4203.10.00.00

4203.21.00.00

4203.29.10.00

4203.29.90.00
4203.30.00.00
4203.30.40.00





  
4303.10.10.00
4303.10.20.00

4303.90.10.00
4303.90.90.00







5701.10.90.00
5701.90.99.00








5702.10.00.00
  

5702.41.90.00
5702.49.99.00


5702.91.90.00
5702.99.99.00



5703.10.90.00
5703.90.99.00


5705.00.99.00










7013.21.10.00

7013.21.90.00





7013.31.10.00

7013.31.90.00


7013.91.10.00

7013.91.90.00
















9101.11.00.00
9101.12.00.00
9101.19.00.00




9101.21.00.00
9101.29.00.00


9101.91.00.00
9101.99.00.00






9103.10.00.00
9103.90.00.00


  

9104.00.10.00
9104.00.20.00
9104.00.30.00
9104.00.90.00



9105.11.00.00
9105.11.19.00


9105.21.00.00
9105.29.00.00



9105.91.10.00

9105.91.20.00


9105.91.90.00
9105.99.10.00


9105.99.20.00


9105.99.90.00














7114.19.00.00

7114.20.00.00



7115.90.10.90
7115.90.20.90
7115.90.90.90









8903.92.00.00

8903.99.00.00




8801.10.00.00

8801.90.00.00




9306.10.00.00




9306.21.00.00
9306.29.00.00


9306.30.10.00

9306.30.90.00
9306.90.00.00







  




6401.10.00.00

6401.91.00.00
6401.92.00.00

6401.99.00.00








6402.12.00.00

6402.19.00.00

6402.20.00.00


6402.30.00.00



6402.91.00.00
6402.99.00.00








6403.12.00.00

6403.19.10.00





6403.19.90.00

6403.20.00.00



6403.30.00.00


6403.40.00.00




6403.51.10.00
6403.51.90.00


6403.59.10.00
6403.59.90.00




6403.91.10.00
6403.91.90.00


6403.99.10.00
6403.99.90.00












6404.11.00.00


6404.19.00.00



6404.20.10.00
6404.20.90.00





6405.10.00.00

6405.20.00.00
6405.90.00.00







9401.20.00.00
9401.30.00.00

9401.40.00.00





9401.50.10.00
9401.50.90.00

9401.61.10.00
9401.69.10.00

9401.71.00.00
9401.79.00.00

9401.80.90.00







9403.10.00.00

9403.20.90.00
9403.30.10.00

9403.40.10.00



9403.50.11.00
9403.50.91.00

9403.60.11.00

9403.60.91.00


9403.70.10.00
9403.70.90.00




9403.80.10.00


9403.80.20.00




9403.80.31.00
9403.80.32.00

9403.80.33.00

9403.80.34.00
9403.80.39.00











9404.10.00.00







9404.21.00.00



9404.29.10.00
9404.29.20.00

9404.29.90.00


9404.30.00.00







9404.90.10.00

9404.90.20.00

9404.90.90.00





9405.40.10.00
9405.40.20.00
9405.40.30.00
9405.40.40.00
9405.40.50.00
9405.40.60.00
9405.40.90.00








9405.50.23.00

9405.50.29.00
9405.50.90.00













6910.10.00.00

6910.90.00.00






6913.10.00.00

6913.90.00.00













6802.10.00.00






6802.21.00.00
6802.22.00.00

6802.23.10.00
6802.23.90.00
6802.29.00.00

6802.91.00.00
6802.92.00.00
6802.93.00.00
6802.99.90.00



40%
























  






40%
40%





40%






40%


  



40%
40%
40%










40%

40%

40%

40%
40%
40%




  

40%
40%

40%
40%







40%
40%








40%
  

40%
40%


40%
40%



40%
40%


40%










40%

40%





40%

40%


40%

40%
















40%
40%
40%




40%
40%


40%
40%






40%
40%


  

40%
40%
40%
40%



40%
40%


40%
40%



40%

40%


40%
40%


40%


40%














40%

40%



40%
40%
40%









40%

40%




40%

40%




40%




40%
40%


40%

40%
40%






  





40%

40%
40%

40%








40%

40%

40%


40%



40%
40%








40%

40%

  



40%

40%



40%


40%




40%
40%


40%
40%




40%
40%


40%
40%












40%


40%



40%
40%





40%

40%
40%







40%
40%

40%





40%
40%

40%
40%

40%
40%

40%







40%

40%
40%

40%



40%
40%

40%

40%


40%
40%




40%


40%




40%
40%

40%

40%
40%











40%







40%



40%
40%

40%


40%







40%

40%

40%





40%
40%
40%
40%
40%
40%
40%








40%

40%
40%













40%

40%






40%

40%













40%


  



40%
40%

40%
40%
40%

40%
40%
40%
40%


Continues...