Thursday, September 19, 2013

Luxurious Tax on Certain Products (Products Imposed with 20% Luxury Tax) Part II

For second group, there are 29 HS Codes were listed to be imposed with 20% of luxury tax as seen below:


No.

Luxury Goods Description


Harmonized System (HS) Code

Tax Tariff

A



































B.










C.

































D.









































E.





A1.














A2.
















B1.



B2.










C1.






















C2.











D1.











D2.





D3.




D4.






D5.

A household equipment, a coolant, a heater, other than those specified in the attachment one.

Furnace, a stove, an open furnace, cooking utensil ( including with an extra boiler furnace for heating middlemost ) , large pan anglo, gas rings heating plate and without electrical home appliances made from iron or steel, non portable with import value or selling price up to Rp 5.000.000,- (five million rupiah) per unit.

*      Cooking utensil and heating plate:
§  With gas fuel or its mix and its combination and other fuel
*      Other equipment :
§  With gas fuel or its mix and its combination and other fuel

A Refrigerator
*      A combination of a chiller and a freezer, furnished with an outer door apart, households type with a capacity of more than 180 lt, with import value or selling price up to Rp 15.000.000,- (fifteen million rupiah) per unit.
*      A Refrigerator for household type with the capacity of more than 180 lt with import value or seling price up to Rp 15.000.000,- (fifteen million rupiah) per unit.
§  A compression type
§  An absorption type, electric
§  Etc.

A mansion, a fancy house, an apartment, condominium, town house, and its like.


A house and town house from non title strata type with wide 350 m2 or above.

An apartment, condominium, town house from title strata type and its like with with 150 m2 or above.

A television satellite and antenna with antenna reflector, other than those specified in the attachment one.

A receiver apparatus for television broadcasting,  combine or not combine with a radio broadcasting receiver or a recorder apparatus or sound reproduction or video or video monitor
*      A television receiver apparatus with size above 40 inch with import value or selling price up to Rp 15.000.000,- (fifteen million rupiah) per unit
§  A top box set with communication function (ITAI/B-203)
§  PCA that used with ADP machine (ITAI/B-199)
§  Etc.
*      A colored video monitor above 40 inch with import value or selling price up to Rp 15.000.000,- (fifteen million) per unit.
§  FPD  type monitor for video data and computer , for overhead projector (ITAI/B-200)
§  Etc.

Video projector :
*      With capacity for projected in 300 inch screen or above.
*      A video data projector and FPD type computer (ITAI/B-200)
*      Etc.

A temperature machine, a dishwasher machine, a dryer machine, electromagnetic satellite, and music instrument, other than those specified in the attachment one.

A temperature machine, consist of a motorist moving fan and element to manage the temperature or moist, including a machine that can’t manage the temperature or moist separately.
*      From window to wall type, with a coolant capacity above 2 PK (two horse power) to 3 PK (three horse power) with import value or selling price up to Rp 10.000.000,- (ten million rupiah) per unit.

A dish washer machine for a household type with import value or selling price up to Rp 5.000.000,- ( five million rupiah) per unit.
*      Used electricity
*      Non electricity

A dryer machine with dry linen capacity not more than 10 kg for household type with import value or selling price up to Rp 5.000.000,- (five million rupiah) per unit.

A piano including an automatic piano, harpsichord and other string keyboard instrument.
*      Standing piano
*      Grand piano
*      Etc.

A musical instrument or electrically produced should be strengthened (for examples : an organ, a guitar, an accordion)
*      A keyboard instrument, beside an accordion.
*      Etc.

Clusters of fragrant
A perfume and a deodorizer ready to be sold at retail with import value or selling price Rp 20.000,- (twenty thousand rupiah) or above per ml.














7321.11.00.00
7321.19.00.00

7321.81.00.00
7321.89.00.00


8418.10.10.90











8418.21.00.90
8418.29.00.90
8418.29.00.00

























8528.12.10.00

8528.12.20.00

8528.12.90.00




8528.21.10.00


8528.21.90.00


8528.30.10.00

8528.30.20.00

8528.30.90.00











8415.10.10.00
8415.10.20.00
8415.10.30.00
8415.10.40.00






8422.11.10.00
8422.11.20.00

8415.21.00.00







9201.10.00.00
9201.20.00.00
9201.90.00.00




9207.10.00.00

9207.90.00.00


3303.00.00.00

















20%
20%

20%
20%


20%











20%
20%
20%

























20%

20%

20%




20%


20%


20%

20%

20%











20%
20%
20%
20%






20%
20%

20%







20%
20%
20%




20%

20%


20%

Continues....

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