Regulation Of The Minister Of Finance Number 82/fmd. 11/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 82/PMK.11/2010 Tahun 2010

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BN 174-2010 REPUBLIC INDONESIA No. 174, 2010 MINISTRY of FINANCE. Import Duties. Import. Drinks. Ethyl Alcohol. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 82/FMD. 011/2010 REGARDING the DETERMINATION of the CUSTOMS TARIFF ENTERED TOP IMPORT products DRINKS CONTAINING ETHYL ALCOHOL with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that with any change of policy in the field of taxation, customs, and customs, in connection with the enactment of Act No. 42 of 2009 about the third Change in the law number 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods adjustments need to be made, against a provision regarding the customs tariff entered top import products drinks containing ethyl alcohol; b. that, in order to optimize against acceptance of State, as well as to facilitate voting and administrative supervision of the import duties, the need to change the incoming customs tariff and set a top import products drinks containing ethyl alcohol advalorem tariffs of rates being specific; www.djpp.depkumham.go.id 2010, no. 174 2 c. that based on consideration of the sebagimana referred to in letter a and letter b, as well as in order to implement the provisions of article 12 paragraph (3) of Act No. 10 of 1995 on customs as amended by Act No. 17 of 2006, need to establish the regulation of the Minister of finance concerning the determination of the customs tariff Entered Top Import Products Drinks Containing ethyl alcohol; Remember: 1. Act No. 7 of 1994 about an endorsement Agreement Establishing the World Trade Organization (State Gazette of the Republic of Indonesia Number 57 in 1994, an additional Sheet of the Republic of Indonesia Number 3564); 2. Act No. 10 of 1995 on Customs (State Gazette of the Republic of Indonesia Number 75 in 1995, an additional Sheet of the Republic of Indonesia Number 3612) as amended by Act No. 17 of 2006 (State Gazette of the Republic of Indonesia Number 93 in 2006, an additional Sheet of the Republic of Indonesia Number 4661); 3. Presidential Decree Number 83/P in 2009; 4. The decision of the Minister of finance Number 453/KMK. 04/2002 of Tatalaksana in the field of Customs Import as it has several times changed with the decision of the Minister of finance Number 112/KMK. 04/2003; 5. Regulation of the Minister of finance Number 110/FMD. 010/2006 concerning determination of the classification system of the goods And the incoming customs tariff Imposition Upon imported goods as it has several times changed with the regulation of the Minister of finance Number 233/FMD. 011/2008; Decide: Define: REGULATION Of The MINISTER Of FINANCE CONCERNING The DETERMINATION Of The CUSTOMS TARIFF ENTERED TOP IMPORT Products DRINKS CONTAINING ETHYL ALCOHOL. www.djpp.depkumham.go.id 2010, no. 174 3 article 1 sets the incoming customs tariff over imported goods of particular products as set out in the annex to the regulation of the Minister of finance, which is part an integral part of the regulation of the Minister of finance. Article 2 the provisions of this regulation of the Minister of finance applies to imported goods which the Customs Notice document Import-get registration number of the Customs Office of the port of infusion. Article 3 with the introduction of this Minister of finance Regulations, provisions regarding the quantity of the incoming customs tariff as set forth in the regulation of the Minister of finance Number 110/FMD. 010/2006 concerning determination of the classification system of the goods And the incoming customs tariff Imposition Upon imported goods as it has several times changed with the regulation of the Minister of finance Number 233/FMD. 011/2008, all concerning products referred to in the annex to this regulation of the Finance Minister , was not applicable. Article 4 the Director General of customs and Excise was instructed to implement the provision in the regulation of the Minister of finance. Article 5 of this regulation of the Finance Minister will take effect on the date of promulgation. www.djpp.depkumham.go.id 2010, no. 174 4 so that everyone knows it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia. Established in Jakarta on April 7, 2010 the INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, Enacted in Jakarta on April 7, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR www.djpp.depkumham.go.id 2010, no. 174 5 FINANCE MINISTERS DECISION ANNEX NUMBER 82/FMD. 011/2010 REGARDING the DETERMINATION of the CUSTOMS TARIFF ENTERED TOP IMPORT products DRINKS CONTAINING ETHYL ALCOHOL a CERTAIN NO. HEADING/HEADING/SUBHEADING SUB HEADING DESCRIPTION of GOODS DESCRIPTION OF GOODS IMPORT DUTY/IMPORT DUTY 22 Beer made from malt. Beer made from malt. 2203.00.10.00-1 black Beer and Stout and porter-porter Usd 14,000/liter 2 2203.00.90.00-other, including ale-Other, including ale Usd 14,000/litre at 20 Drinks fermented from fresh grapes, including Wine of fresh grapes, including 650 wines; fermented beverages reinforced; grape must other than grape must other than that of heading 20. from post 20. 3 2204.10.00.00-fermented Beverages measured radiant-Sparkling wine is Rp. 55,000/litre other fermented beverages; grape must which is fermentasinya-Other wine; grape must with fermentation prevented or prevented or stopped by the addition of alcohol: arrested by the addition of alcohol:--in containers 2204.21 2 l or less:-In containers holding 2 l or less:-fermented beverages: Wine:---2204.21.11.00---4-with alcohol levels do not exceed 15% according to volume----Of an alcoholic strength by volume not exceeding 15% vol Rp. 55,000/liter 5 2204.21.12.00----With alcohol levels exceeding 15% according to volume----Of an alcoholic strength by volume exceeding 15% vol Rp. 55,000/liter---Grape the fermentasinya must be prevented or terminated---Grape must with fermentation prevented or arrested by the addition of alcohol: by the addition of alcohol: 6 2204.21.21.00----With alcohol levels do not exceed 15% according to volume----Of an alcoholic strength by volume not exceeding 15% vol Rp. 55,000/liter 7 2204.21.22.00----With alcohol levels exceeding 15% according to volume----Of an alcoholic strength by volume exceeding 15% vol Rp. 55,000/litre 2204.29--other :--Other:---fermented Beverages: Wine:---www.djpp.depkumham.go.id


2010, no. 174 6 No. HEADING/HEADING/SUBHEADING SUB HEADING DESCRIPTION of GOODS DESCRIPTION OF GOODS IMPORT DUTY/IMPORT DUTY 8 2204.29.11.00----With alcohol levels do not exceed 15% according to volume----Of an alcoholic strength by volume not exceeding 15% vol Rp. 55,000/litres 9 2204.29.12.00----With alcohol levels exceeding 15% according to volume----Of an alcoholic strength by volume exceeding 15% vol Rp. 55,000/liter---Grape must that fermentasinya prevented or stopped---Grape must with fermentation prevented or arrested by the addition of alcohol : by the addition of alcohol: 10 2204.29.21.00----With alcohol levels do not exceed 15% according to volume----Of an alcoholic strength by volume not exceeding 15% vol Rp. 55,000/litre 11 2204.29.22.00----With alcohol levels exceeding 15% according to volume----Of an alcoholic strength by volume exceeding 15% vol Rp. 55,000/liter 2204.30-Grape must other:-Other grape must: 12 2204.30.10.00--With alcohol levels do not exceed 15% according to the volume--Of an alcoholic strength by volume not exceeding 15% vol Rp. 55,000/13 liters 2204.30.20.00--With alcohol levels exceeding 15% according to the volume--Of an alcoholic strength by volume exceeding 15% vol Rp. 55,000/litre Vermouth and 22 other fermented beverages from fruit of Vermouth and other wine of fresh grapes flavoured fresh wine that was given a taste of vegetable substances or substances with flavorful. with plants or aromatic substances. 2205.10-in a 2 l or less:-In containers holding 2 l or less: 14 2205.10.10.00--With alcohol levels do not exceed 15% according to the volume--Of an alcoholic strength by volume not exceeding 15% vol Rp. 55,000/litres 15 2205.10.20.00--With alcohol levels exceeding 15% according to the volume--Of an alcoholic strength by volume exceeding 15% vol Rp. 55,000/liter 2205.90-other:-Other 16:2205.90.10.00--with alcohol levels do not exceed 15% according to the volume--Of an alcoholic strength by volume not exceeding 15% vol Rp. 55,000/litres 17 2205.90.20.00--With alcohol levels exceeding 15% according to the volume--Of an alcoholic strength by volume exceeding 15% vol Rp. 55,000/liter 22.06 other fermented Beverages (for example, fermented apple cider, Other fermented beverages (for example, cider, perry, mead); www.djpp.depkumham.go.id 2010, no. 174 7 No. HEADING/HEADING/SUBHEADING SUB HEADING DESCRIPTION of GOODS DESCRIPTION OF GOODS IMPORT DUTY/IMPORT DUTY PEAR cider, a solution of honey in water); mixtures of fermented beverages mixtures and mixtures of fermented beverages and mixed drinks fermented fermented beverages and non-alcoholic beverages, not elsewhere with a drink that does not contain alcohol, specified or included. unspecified or included in another post. 18 2206.00.10.00-Fermented apples and PEAR cider-fermented Cider and perry Rp. 55,000/19-liter 2206.00.20.00-Sake (beverage fermented from rice)-Sake (rice wine) of Rp. 55,000/20 liter 2206.00.30.00-Toddy Toddy-Rp. 55,000/litre 21 2206.00.40.00-Shandy Shandy-Rp. 55,000/22-liter 2206.00.90.00-other, including fermentation a solution of honey in water-Other, including mead Rp. 55,000/22 liters of Ethyl alcohol denatured with alcohol levels of Undenatured ethyl alcohol of an alcoholic strength of less than 80% according to volume; alcohol, liqueurs by volume of less than 80% vol; spirits, liqueurs and other alcoholic beverages. and other spirituous beverages. 2208.20-alcohol distilling fermented drink obtained from Wine-Spirits obtained by distilling grape wine or grape marc or grape marc:--2208.20.10.00 23 in brandy with alcohol levels do not exceed 46% according to--Brandy of an alcoholic strength by volume not exceeding Rp 125,000/liter in volume 46% vol 24-2208.20.20.00-Brandy with alcohol levels exceeded 46% according to the volume--of an alcoholic strength of Brandy by volume exceeding IDR 125,000/litre 46% vol 25 2208.20.30.00---other , with alcohol levels do not exceed 46% according to--Other, of an alcoholic strength by volume not exceeding Rp 125,000/liter in volume 46% vol 26 2208.20.40.00--other, with alcohol levels exceeded 46% according to--Other, of an alcoholic strength by volume exceeding IDR 125,000/liter in volume 46% vol 2208.30-Whisky:-Whiskies: 27 2208.30.10.00--With alcohol levels do not exceed 46% according to the volume--Of an alcoholic strength by volume not exceeding 46% vol IDR 125,000/liter 2208.30.20.00-28-with alcohol levels exceeded 46% according to volume-- Of an alcoholic strength by volume exceeding 46% vol IDR 125,000/litre www.djpp.depkumham.go.id


2010, no. 174 8 NO. HEADING/HEADING/SUBHEADING SUB HEADING DESCRIPTION of GOODS DESCRIPTION OF GOODS IMPORT DUTY/IMPORT DUTY 2208.40-Rum and other alcohol obtained by distillation-Rum and other spirits obtained by destilling fermented sugar cane products: fermented sugar-cane products: 29 2208.40.10.00--With alcohol levels do not exceed 46% according to the volume--Of an alcoholic strength by volume not exceeding 46% vol IDR 125,000/2208.40.20.00-30-liter With alcohol levels exceeded 46% according to the volume--Of an alcoholic strength by volume exceeding 46% vol of Rp. 125,000/liter 2208.50-Gin and Geneva:--Gin and Geneva: 31 2208.50.10.00--With alcohol levels do not exceed 46% according to the volume--Of an alcoholic strength by volume not exceeding 46% vol IDR 125,000/litre 32 2208.50.20.00--With alcohol levels exceeded 46% according to the volume--Of an alcoholic strength by volume exceeding 46% vol IDR 125,000/liter 2208.60-Vodka: Vodka:-33 2208.60.10.00--With alcohol levels do not exceed 46% according to the volume--Of an alcoholic strength by volume not exceeding 46% vol IDR 125,000/34 liters 2208.60.20.00--With alcohol levels exceeded 46% according to the volume--Of an alcoholic strength by volume exceeding 46% vol IDR 125,000/liter 2208.70-liqueurs and Cordials Liqueurs and Cordials:-35 2208.70.10.00:--with alcohol levels do not exceed 57% according to the volume--Of an alcoholic strength by volume not exceeding 57% vol IDR 125,000/2208.70.20.00-36-liter With alcohol levels exceeded 57% according to the volume--Of an alcoholic strength by volume exceeding 57% vol IDR 125,000/liter 2208.90-other :-Other: 2208.90.10.00--37 Samsu contains medication with alcohol levels are not Medicated samsu--of an alcoholic strength by volume of IDR 125,000/litre exceeding 40% according to the volume not exceeding 40% vol 2208.90.20.00-38-Samsu contains medication with alcohol levels-Medicated samsu-of an alcoholic strength by volume of IDR 125,000/litre exceeding 40% according to the volume exceeding 40% vol 39 2208.90.30.00--other Samsu, with alcohol levels not samsu-Other-of an alcoholic strength by volume of IDR 125,000/litre exceeding 40% according to the volume not exceeding 40% vol 40 2208.90.40.00--other, Samsu with alcohol levels--Other samsu of an alcoholic strength by volume of IDR 125,000/litre exceeding 40% according to the volume exceeding 40% vol www.djpp.depkumham.go.id 2010, # 174 9 NO. HEADING/HEADING/SUBHEADING SUB HEADING DESCRIPTION of GOODS DESCRIPTION OF GOODS IMPORT DUTY/IMPORT DUTY 2208.90.50.00-41-Wine or alcohol pineapple with alcohol levels do not exceed--Arrack or pineapple spirit of an alcoholic strength by volume of IDR 125,000/liter 40% according to the volume not exceeding 40% vol 42 2208.90.60.00--Wine or alcohol with alcohol levels exceeding pineapple--Arrack or pineapple spirit of an alcoholic strength by Rp 125,000/liter 40% according to volume volume exceeding 40% vol 43 2208.90.70.00--Bitter and drinks such alcohol levels--with Bitters and similar beverages of an alcoholic strength Rp 125,000/liter does not exceed 57% according to the volume not exceeding 57% vol 44 2208.90.80.00--Bitter and alcoholic beverages such levels--Bitters and similar beverages of an alcoholic strength Rp 125,000/liter exceeded 57% according to volume by volume exceeding 57% vol 45 2208.90.90.00--other---Other Rp 125,000/liter FINANCE MINISTER SRI MULYANI INDRAWATI, www.djpp.depkumham.go.id