REGULATION OF THE MINISTER OF FINANCE
No. 110/PMK.010/2006

CONCERNING
STIPULATION OF SYSTEMS OF CLASSIFICATIONS OF GOODS AND IMPOSITION OF TARIFFS OF IMPORT DUTY ON IMPORTED GOODS

THE MINISTER OF FINANCE OF REPUBLIC OF INDONESIA,

Considering:

• a. that following the fourth amendment to harmonized system (HS), which will come into force as from January 1, 2007 and ASEAN harmonized Tariff Nomenclature (AHTN) based on protocol Governing the Implementation of the ASEAN Harmonized Tariff Nomenclature, it is deemed necessary to change classifications of imported goods:
• b. that following the change in systems of classifications of imported goods, it is deemed necessary to re-stipulate tariffs of import duty on imported goods;
• c. that based on the considerations as intended in sub-paragraphs a and b, it is necessary to stipulate a regulation of the Minister of finance on Stipulation of Systems of classifications of Goods an Imposition of Tariffs of Import duty on Imported goods:

In view of:

• 1. Law No. 7/1994 on Ratification of Agreement Establishing The World Trade Organization (statue book of 1994 No. 57, supplement to statute book No. 3912);
• 2. Law No. 10/1995 on customs affairs (statute book of 1995 No. 75, supplement to statute book No. 3612);
• 3. Presidential decree No. 20/P/2005.

HAS DECIDED:

to stipulated:

REGULATION OF THE MINISTER OF FINANCE ON STIPULATION OF SYSTEMS OF CLASSIFICATIONS OF GOODS AND IMPOSITION TARIFFS OF IMPORT DUTY ON IMPORTED GOODS

Article 1

To stipulate systems of classifications of imported goods by referring to the fourth amendment to Harmonized System and revision for ASEAN Harmonized Tariff nomenclature (AHTN) covering:

• (1) General provision to interpret harmonized System (KUMHS) as stipulated in Attachment I to this regulation;
• (2) systems of Classification of goods as stipulated in Attachment II to this regulation;
• (3) Supplementary Explanation Notes (AHTN).

Article 2

Descriptions of goods in nomenclature of imported goods as described in article 1 paragraph (2) shall consist of:

• a. Descriptions of goods in four and six digits constitute texts of Harmonized System (HS) ratified by the world Customs Organization (WCO);
• b. Descriptions of goods in eight digits refer to texts of ASEAN Harmonized Tariff Nomenclature (ATHN);
• c. Descriptions of goods in ten digits constitute descriptions of national tariff headings;
• d. Descriptions of goods in for, six, eight and ten digits in chapter 69 constitute descriptions of national tariff headings.

Article 3

To stipulate tariff of import duty on imported goods as contained in Column 5 of attachment II to this regulation.

Article 4

Provisions in this regulation shall apply to the import of goods whose import declaration has secured registration number from customs and Excise service Offices overseeing the importing ports as from the date of enforcement of this regulation.

Article 5

In the transitional period, all legal products related to classifications of imported goods shall be adjusted to this regulation.

Article 6

With the enforcement of this regulation, all regulations of the Minister of Finance ruling systems of classifications and tariffs of import duty on imported goods which contravene this regulation shall be declared null and void.

Article 7

The director general of customs and Excise shall be instructed to implement the provisions in this regulation.

Article 8

The regulation shall come into force as from January 1, 2007.

For Public cognizance, it is ordered that this Minister of Finance Regulation shall be published in state Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On November 5, 2006
THE MINISTER OF FINANCE
Signed
SRI MULYANI INDRAWATI