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: 08 Aug 2015 | Removal date: open ended
Still in force

Internal taxation of imports

On 11 June 2015, the Indonesian Minister of Finance, Bambang Brodjonegoro, announced an increase of the "PPh22" income tax on imported luxury products from 7.5% to 10%. The hike was introduced in order to counterbalance the removal of the country's luxury sales tax for a large number of goods.

Overall, the income tax on imported goods of 16 products was increased from 2.5 to 7.5%, for 128 products from 2.5 to 10%, and for 111 products from 7.5% to 10%.

Brodjonegoro argued that since the luxury sales tax was also being scrapped on the imported goods, the tariffs had to be raised because "we don't want that when we remove the luxury sales tax, people instead 'choose to buy' imports". In the same statement, he stressed: "the goal is to reduce imports on the goods previously covered by this scrapped luxury sales tax" (own translation).

The regulation came into force on 8 August 2015.

The list of affected tariff lines is based on the appendix of the regulation.

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.
570390 Of other textile materials
5705 Other carpets and other textile floor coverings, whether or not made up.
570500 Other carpets and other textile floor coverings, whether or not made up.
282 Wearing apparel, except fur apparel
4203 Articles of apparel and clothing accessories, of leather or of composition leather.
420329 Other
420330 Belts and bandoliers
283 Furskins & artificial fur; articles thereof
4303 Articles of apparel, clothing accessories and other articles of furskin.
430390 Other
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
420221 With outer surface of leather or of composition leather
420231 With outer surface of leather or of composition leather
420291 With outer surface of leather or of composition leather
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.
640359 Other
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
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.
372 Non-structural ceramic ware
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.
691010 Of porcelain or china
691090 Other
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.
691110 Tableware and kitchenware
6913 Statuettes and other ornamental ceramic articles.
691310 Of porcelain or china
6914 Other ceramic articles.
691490 Other
376 Monumental or building stone & articles
6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, o
680221 Marble, travertine and alabaster
680223 Granite
680291 Marble, travertine and alabaster
680293 Granite
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
940140 Seats other than garden seats or camping equipment, convertible into beds
940161 Upholstered
940169 Other
940171 Upholstered
940179 Other
940180 Other seats
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
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
7115 Other articles of precious metal or of metal clad with precious metal.
711590 Other
7116 Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed).
711620 Of precious or semiprecious stones (natural, synthetic or reconstructed)
383 Musical instruments
9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs.
920590 Other
9206 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas).
920600 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas).
9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions).
920710 Keyboard instruments, other than accordions
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
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
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
446 Machinery for textile, apparel & leather production; parts
8450 Household or laundrytype washing machines, including machines which both wash and dry.
845020 Machines, each of a dry linen capacity exceeding 10 kg
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
732119 Other, including appliances for solid fuel
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
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting
841911 Instantaneous gas water heaters
841919 Other
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
851650 Microwave ovens
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
472 Television & radio transmitters; cameras; telephone sets
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.
852580 Television cameras, digital cameras and video camera recorders
473 Broadcast recording apparatus; microphones, loudspeakers, etc.
8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner.
852190 Other
8527 Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.
852713 Other apparatus combined with sound recording or reproducing apparatus
852721 Combined with sound recording or reproducing apparatus
852729 Other
852791 Combined with sound recording or reproducing apparatus
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
852869 Other
852872 Other, colour
483 Optical instruments & photographic equipment; parts thereof
9004 Spectacles, goggles and the like, corrective, protective or other.
900490 Other
484 Watches & clocks; parts
9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels.
910400 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels.
9105 Other clocks.
910521 Electrically operated

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