IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 06 Jan 2014 | Removal date: 06 Sep 2015
Still in force

Internal taxation of imports

On 6 December 2013, Indonesia increased the Income tax (PPh 22) on imported goods from 2.5 per cent to 7.5 per cent. The PPh 22 rate applied for all owners of Importer Indentification Numbers (API) while the 7.5 per cent rate already applied to imports without an API. Therefore not all importers are affected by the measure. Although referred to as a tax, this measure appears to tantamount to an import tariff.
 
The range of affected goods includes motor vehicles, household appliances, cellular phones, clothes, footwear, jewellery and explicitely ecludes food products. A complete list can be found on the Eurocham website in the sources.
 
The measure entered into force on 6 January 2014 and was repealed on 8 August 2015 (cf. Related Measures).

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

271 Made-up textile articles
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or
940490 Other
272 Carpets & other textile floor coverings
5703 Carpets and other textile floor coverings, tufted, whether or not made up.
570320 Of nylon or other polyamides
570330 Of other manmade textile materials
570390 Of other textile materials
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.
570490 Other
282 Wearing apparel, except fur apparel
3926 Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
392620 Articles of apparel and clothing accessories (including gloves, mittens and mitts)
4203 Articles of apparel and clothing accessories, of leather or of composition leather.
420329 Other
420330 Belts and bandoliers
6104 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.
610419 Of other textile materials
610442 Of cotton
610443 Of synthetic fibres
610462 Of cotton
610463 Of synthetic fibres
6105 Men's or boys' shirts, knitted or crocheted.
610510 Of cotton
6106 Women's or girls' blouses, shirts and shirtblouses, knitted or crocheted.
610610 Of cotton
610620 Of manmade fibres
610690 Of other textile materials
6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.
611020 Of cotton
611030 Of manmade fibres
611090 Of other textile materials
6111 Babies' garments and clothing accessories, knitted or crocheted.
611120 Of cotton
6203 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
620342 Of cotton
620343 Of synthetic fibres
6204 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
620442 Of cotton
620443 Of synthetic fibres
620452 Of cotton
620462 Of cotton
6205 Men's or boys' shirts.
620520 Of cotton
6206 Women's or girls' blouses, shirts and shirtblouses.
620630 Of cotton
620640 Of manmade fibres
6209 Babies' garments and clothing accessories.
620930 Of synthetic fibres
292 Luggage & handbags; saddlery & harness; other leather articles
4202 Trunks, suitcases, vanitycases, executivecases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toile
420211 With outer surface of leather or of composition leather
420212 With outer surface of plastics or of textile materials
420219 Other
420221 With outer surface of leather or of composition leather
420222 With outer surface of plastic sheeting or of textile materials
420229 Other
420231 With outer surface of leather or of composition leather
420232 With outer surface of plastic sheeting or of textile materials
420239 Other
420291 With outer surface of leather or of composition leather
420292 With outer surface of plastic sheeting or of textile materials
420299 Other
293 Footwear other than sports footwear
6402 Other footwear with outer soles and uppers of rubber or plastics.
640291 Covering the ankle
640299 Other
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
640391 Covering the ankle
640399 Other
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
640419 Other
6405 Other footwear.
640510 With uppers of leather or composition leather
294 Sports footwear, except skating boots
6402 Other footwear with outer soles and uppers of rubber or plastics.
640219 Other
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
640319 Other
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
640411 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
295 Other footwear
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
640340 Other footwear, incorporating a protective metal toecap
6405 Other footwear.
640590 Other
353 Soap, cleaning preparations, perfumes & toilet preparations
3303 Perfumes and toilet waters.
330300 Perfumes and toilet waters.
369 Other plastics products
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
392410 Tableware and kitchenware
392490 Other
3926 Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
392610 Office or school supplies
392630 Fittings for furniture, coachwork or the like
392640 Statuettes and other ornamental articles
392690 Other
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe
940592 Of plastics
371 Glass & glass products
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18).
701310 Of glassceramics
701337 Other
701349 Other
701399 Other
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe
940591 Of glass
381 Furniture
9401 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
940120 Seats of a kind used for motor vehicles
940130 Swivel seats with variable height adjustment
940161 Upholstered
940171 Upholstered
940179 Other
940180 Other seats
940190 Parts
9403 Other furniture and parts thereof.
940310 Metal furniture of a kind used in offices
940320 Other metal furniture
940330 Wooden furniture of a kind used in offices
940350 Wooden furniture of a kind used in the bedroom
940360 Other wooden furniture
940370 Furniture of plastics
940389 Other
940390 Parts
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or
940429 Of other materials
382 Jewellery & related articles
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
711311 Of silver, whether or not plated or clad with other precious metal
384 Sports goods
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including tabletennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools.
950631 Clubs, complete
950640 Articles and equipment for tabletennis
950651 Lawntennis rackets, whether or not strung
950659 Other
950662 Inflatable
950691 Articles and equipment for general physical exercise, gymnastics or athletics
950699 Other
9507 Fishing rods, fishhooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites.
950710 Fishing rods
950720 Fishhooks, whether or not snelled
950790 Other
385 Games & toys
" class="default-popupover-item"> 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reducedsize ("scale") models and similar recreational models, working or not; puzzles of all kinds.
" class="default-popupover-item"> 950300 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reducedsize ("scale") models and similar recreational models, working or not; puzzles of all kinds.
9504 Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.
950430 Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment
950440 Playing cards
950450 Video game consoles and machines, other than those of subheading 9504.30
950490 Other
389 Other manufactured articles n.e.c.
6601 Umbrellas and sun umbrellas (including walkingstick umbrellas, garden umbrellas and similar umbrellas).
660191 Having a telescopic shaft
660199 Other
7117 Imitation jewellery.
711719 Other
711790 Other
8715 Baby carriages and parts thereof.
871500 Baby carriages and parts thereof.
9615 Combs, hairslides and the like; hairpins, curling pins, curling grips, haircurlers and the like, other than those of heading 85.16, and parts thereof.
961511 Of hard rubber or plastics
961519 Other
9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powderpuffs and pads for the application of cosmetics or toilet preparations.
961610 Scent sprays and similar toilet sprays, and mounts and heads therefor
961620 Powderpuffs and pads for the application of cosmetics or toilet preparations
9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners.
961700 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners.
429 Other fabricated metal products
7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
732310 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
732391 Of cast iron, not enamelled
732393 Of stainless steel
732394 Of iron (other than cast iron) or steel, enamelled
732399 Other
7615 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium.
761510 Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like
8215 Spoons, forks, ladles, skimmers, cakeservers, fishknives, butter knives, sugar tongs and similar kitchen or tableware.
821520 Other sets of assorted articles
821599 Other
439 Other general-purpose machinery & parts
8415 Air conditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
841510 Window or wall types, selfcontained or ìsplitsystemî
841581 Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)
841582 Other, incorporating a refrigerating unit
841583 Not incorporating a refrigerating unit
841590 Parts
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
841850 Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment
841861 Heat pumps other than air conditioning machines of heading 84.15
841869 Other
841891 Furniture designed to receive refrigerating or freezing equipment
841899 Other
441 Agricultural or forestry machinery & parts
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37.
843311 Powered, with the cutting device rotating in a horizontal plane
843319 Other
843351 Combine harvesterthreshers
843359 Other
843360 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce
843390 Parts
446 Machinery for textile, apparel & leather production; parts
8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weftwinding) machines and machines for preparing textile yarns for use on the machines o
844511 Carding machines
844512 Combing machines
844513 Drawing or roving machines
844519 Other
844520 Textile spinning machines
844530 Textile doubling or twisting machines
844540 Textile winding (including weftwinding) or reeling machines
844590 Other
8452 Sewing machines, other than booksewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles.
845221 Automatic units
845229 Other
845290 Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines
448 Domestic appliances & parts
7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gasrings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel.
732111 For gas fuel or for both gas and other fuels
732190 Parts
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
841810 Combined refrigeratorfreezers, fitted with separate external doors
841821 Compressiontype
841830 Freezers of the chest type, not exceeding 800 l capacity
841840 Freezers of the upright type, not exceeding 900 l capacity
8452 Sewing machines, other than booksewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles.
845210 Sewing machines of the household type
8508 Vacuum cleaners.
850811 Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l
850870 Parts
8509 Electromechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 85.08.
850940 Food grinders and mixers; fruit or vegetable juice extractors
850980 Other appliances
850990 Parts
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; ele
851610 Electric instantaneous or storage water heaters and immersion heaters
851631 Hair dryers
851632 Other hairdressing apparatus
851640 Electric smoothing irons
851650 Microwave ovens
851660 Other ovens; cookers, cooking plates, boiling rings, grillers and roasters
851671 Coffee or tea makers
851672 Toasters
851679 Other
851680 Electric heating resistors
851690 Parts
449 Other special-purpose machinery & parts
8508 Vacuum cleaners.
850819 Other
850860 Other vacuum cleaners
452 Computing machinery & parts
8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
847130 Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display
847141 Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined
847149 Other, presented in the form of systems
847150 Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit : storage units, input units, output units
847160 Input or output units, whether or not containing storage units in the same housing
847170 Storage units
847180 Other units of automatic data processing machines
847190 Other
8517 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a lo
851769 Other
465 Electric filament or discharge lamps; lighting equipment; parts
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe
940510 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares
940520 Electric table, desk, bedside or floorstanding lamps
940540 Other electric lamps and lighting fittings
940550 Nonelectrical lamps and lighting fittings
940560 Illuminated signs, illuminated nameplates and the like
940599 Other
472 Television & radio transmitters; cameras; telephone sets
8517 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a lo
851711 Line telephone sets with cordless handsets
851712 Telephones for cellular networks or for other wireless networks
851718 Other
851761 Base stations
851762 Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus
8525 Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders.
852550 Transmission apparatus
852560 Transmission apparatus incorporating reception apparatus
852580 Television cameras, digital cameras and video camera recorders
473 Broadcast recording apparatus; microphones, loudspeakers, etc.
8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus.
852851 Of a kind solely or principally used in an automatic data processing system of heading 84.71
852859 Other
852861 Of a kind solely or principally used in an automatic data processing system of heading 84.71
852871 Not designed to incorporate a video display or screen
852872 Other, colour
474 Parts for the goods of classes 4721 to 4733 & 4822
8517 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a lo
851770 Parts
483 Optical instruments & photographic equipment; parts thereof
9004 Spectacles, goggles and the like, corrective, protective or other.
900410 Sunglasses
900490 Other
484 Watches & clocks; parts
9102 Wristwatches, pocketwatches and other watches, including stopwatches, other than those of heading 91.01.
910211 With mechanical display only
910219 Other
910229 Other
910299 Other
491 Motor vehicles, trailers & semi-trailers; parts
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
870321 Of a cylinder capacity not exceeding 1,000 cc
870322 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
870324 Of a cylinder capacity exceeding 3,000 cc
870331 Of a cylinder capacity not exceeding 1,500 cc
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc
870333 Of a cylinder capacity exceeding 2,500 cc
494 Pleasure & sporting boats
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes.
890399 Other
499 Other transport equipment & parts
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars.
871120 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc
871140 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc
871150 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc
871190 Other
8712 Bicycles and other cycles (including delivery tricycles), not motorised.
871200 Bicycles and other cycles (including delivery tricycles), not motorised.

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