Decree of the Minister of Trade No. 326/Kp/XI/1993 on the provision on the import of motorized vehicles in a completely built-up (CBU) condition on the basis of Government Regulation No. 19/1955 and Government Regulation No. 8/1957.
DECREE OF THE MINISTER OF INDUSTRY AND TRADE ON THE PROVISION ON THE IMPORT OF MOTORIZED VEHICLES IN A COMPLETELY BUILT-UP (CBU) CONDITION ON THE BASIS OF GOVERNMENT REGULATION NO. 19/1955 AND GOVERNMENT REGULATION NO. 8/1957.
Those categorized as luxury automobiles shall be motorized vehicles of the types of sedans or station wagon sedans as stipulated in the Tariff Heading/HS No. 8703.24.300 with a cylinder volume of above 4,000 (four thousand) cc or motorized vehicles of the types of sedans or station wagon sedans the purchasing price of which abroad is higher than the highest price of motorized vehicles of the sedan or station wagon sedan types in a completely built-up (CBU) condition assembled domestically plus the cost of accessories amounting to 20% (twenty) percent of the standard price set by the principal.
(1) An envoy of a foreign representative shall be permitted to import only 1 (one) motorized vehicle of a sedan or station wagon sedan type in a completely built-up (CBU) condition, categorized as a luxury automobile or not as a luxury automobile while on duty in Indonesia.
(2) The motorized vehicle as meant in sub-article (1) may be sold in Indonesia after it is used for at least 2 (two) years or if the envoy concerned leaves or end his assignment in Indonesia before the said period of time.
(3) The motorized vehicle as meant in sub-article (2) may be sold directly by the owner or his proxy to another party.
The head of a foreign diplomatic representative who is an ambassador and members of a foreign representative and officials of international agencies with a diplomatic status shall be permitted to import only 1 (one) motorized vehicle of the sedan or station wagon type in a completely built-up (CBU) condition, not categorized as being a luxury automobile, while on duty in Indonesia.
(1) The motorized vehicle as meant in Article 3 may be soled in Indonesia after it has been used for at least 2 (two) years or if the person concerned leaves or terminates his assignment in Indonesia before the expiration of the said period.
(2) The motorized vehicle as meant in sub-article (1) may be sold directly by the owner or his proxy to another party.
(1) A foreign diplomatic office, a consular representative office and an international agency which on the basis of an agreement is treated as a foreign diplomatic office can import motorized vehicles of a sedan type and or of a station wagon sedan type in a completely built-up (CBU) condition only for office purposes with a tax facility based on Government Regulation No. 19/1955 and Government Regulation No. 8/1953 under the following provisions:
(2) The motorized vehicles as meant in sub-article (1) and categorized as non-luxury automobiles can be sold directly in Indonesia by the owner or his proxy to another party after they have been used for a minimum of 2 (two) years.
(3) Re-purchase may be conducted as replacement of the vehicles already sold after the import duties, the value added tax and the sales tax on luxury goods have been paid.
(1) The number of motorized vehicles as meant in Article 5 sub-article (1) shall include vehicles for the transportation of people of the jeep type (HS Nos.: 8703.23.100, 8703.24.100, 8703.32.100, 8703.33. 100), the minibus type (HS Nos.: 8703.21.200, 8703.22.200, 8703.23.200, 8703.24.200, 8703.31.200, 8703.32.300, 8703.33.200) and the bus type (HS Nos.: 8702.100.100, 8702.10.200, 8702.10.990, 8702.90.100, 8702.90.200, 8702.90.990) .
(2) The motorized vehicles of the jeep, minibus and bus types as meant in sub-article (1) may be made available through an import with the obligation that they must be re-exported after they have been used up to the time when the person concerned leaves or terminates his working period in Indonesia.
Every realization of the import of motorized vehicles in a completely built-up (CBU) condition of the sedan or station wagon sedan type, the jeep type, the minibus type and the bus type as meant in Article 2, Article 3, Article 5 and Article 6 shall, by way of obligation, be completed with a vehicle identification number (VIN) of ISO 3779-77 and 37780-76 put in order by the principal abroad.
(1) The need for motorized vehicles for a foreign representative office, a consular representative office and an international agency which on the basis of an agreement is treated as a foreign representative office as meant in Article 5 may be fulfilled by purchasing domestically manufactured motorized vehicles with the facilities of exemption from the import duties, the value added tax and the sales tax on luxury goods pursuant to Government Regulation No. 19/1955 or Government Regulation No. 8/1957.
(2) The motorized vehicles as meant in sub-article (1) may be sold directly by the owner or his proxy to another party.
(3) Re-purchase may be conducted as replacement of the vehicles already sold after the import duties, the value added tax and the sales tax on luxury goods.
(1) A transaction or grant of motorized vehicles contradicting the provision in this decree shall be prohibited.
(2) Violation against sub-article (1) may be subject to the imposition of a prevailing legal act by an authorized government agency.
The import of motorized vehicles of the sedan or a station wagon sedan type implemented prior to the stipulation of this decree shall be excepted from the provision as meant in Article 7 of this decree.
This decree shall take effect as from the date of stipulation.
For public cognizance, this decree shall be published in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On February 26, 1998
THE MINISTER OF INDUSTRY AND TRADE,
sgd
T. ARIWIBOWO