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%

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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%

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