LAMPIRAN I PERATURAN MENTERI KEUANGAN
NOMOR 132/PMK.010/2005 TENTANG PROGRAM HARMONISASI TARIF BEA MASUK 2005-2010
TAHAP KEDUA |
POLA UMUM
PROGRAM
HARMONISASI TARIF BEA MASUK INDONESIA
TAHUN 2005 – 2010
TAHAP
KEDUA
NO. |
KELOMPOK INDUSTRI |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
|
1 |
LOGAM, MESIN DAN MARITIM |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
10 |
|||
15 |
15 |
15 |
12,5 |
12,5 |
10 |
|||
20 |
20 |
20 |
15 |
15 |
10 |
|||
2 |
ALUMUNIUM |
|
|
|
|
|
|
|
a. |
Industri Hulu |
0 |
0 |
0 |
0 |
0 |
5 |
|
b. |
Industri Antara I |
5 |
5 |
5 |
5 |
5 |
5 |
|
10 |
10 |
10 |
10 |
7,5 |
5 |
|||
15 |
15 |
15 |
12,5 |
10 |
5 |
|||
20 |
20 |
20 |
15 |
10 |
5 |
|||
c. |
Industri Antara II dan III |
10 |
10 |
10 |
10 |
10 |
7.5 |
|
15 |
15 |
15 |
15 |
15 |
10 |
|||
20 |
20 |
20 |
20 |
15 |
10 |
|||
d. |
Industri Hilir |
5 |
5 |
5 |
5 |
5 |
5 |
|
10 |
10 |
10 |
10 |
10 |
10 |
|||
15 |
15 |
15 |
15 |
15 |
10 |
|||
3 |
ALAT ANGKUTAN DARAT DAN
KEDIRGANTARAAN |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
10 |
|||
15 |
15 |
15 |
15 |
15 |
10 |
|||
20 |
20 |
15 |
15 |
15 |
10 |
|||
25 |
20 |
20 |
15 |
15 |
10 |
|||
35 |
25 |
25 |
15 |
15 |
10 |
|||
40 |
30 |
30 |
15 |
15 |
10 |
|||
50 |
40 |
40 |
15 |
15 |
10 |
|||
60 |
50 |
40 |
15 |
15 |
10 |
|||
80 |
60 |
40 |
15 |
15 |
10 |
|||
4 |
ELEKTRONIKA DAN TEKNOLOGI INFORMASI |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
10 |
|||
15 |
15 |
15 |
15 |
10 |
10 |
|||
5 |
TEKSTIL DAN PRODUK TEKSTIL |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
10 |
|||
15 |
15 |
15 |
15 |
15 |
10 |
|||
6 |
ANEKA LAINNYA |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
10 |
|||
15 |
15 |
15 |
15 |
15 |
10 |
|||
7 |
KIMIA HULU |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
7,5 |
|||
30 |
15 |
10 |
5 |
5 |
5 |
|||
8 |
KIMIA HILIR |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
5 |
|||
15 |
15 |
15 |
10 |
10 |
10 |
|||
20 |
20 |
15 |
15 |
15 |
10 |
|||
30 |
30 |
25 |
20 |
15 |
10 |
|||
9 |
AGRO |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
5 |
|||
15 |
15 |
15 |
15 |
15 |
10 |
|||
20 |
20 |
15 |
15 |
15 |
10 |
|||
10 |
HASIL HUTANG DAN SOLUSI |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
7,5 |
|||
10 |
10 |
10 |
10 |
10 |
10 |
|||
15 |
15 |
15 |
15 |
10 |
10 |
|||
11 |
KIMIA HASIL PERTANIAN DAN PERKEBUNAN |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
10 |
10 |
5 |
|||
15 |
15 |
10 |
10 |
10 |
5 |
|||
12 |
BATU PERMATA, BARANG SENI DAN BARANG KERAJINAN |
0 |
0 |
0 |
0 |
0 |
5 |
|
5 |
5 |
5 |
5 |
5 |
5 |
|||
10 |
10 |
10 |
5 |
5 |
5 |
|||
15 |
15 |
15 |
15 |
15 |
5 |
|||
15 |
15 |
15 |
15 |
15 |
10 |
|||
20 |
20 |
20 |
20 |
20 |
10 |
LAMPIRAN II
POLA
KHUSUS
PROGRAM HARMONISASI TARIF BEA MASUK INDONESIA TAHUN
2005 – 2010
TAHAP
KEDUA
NO |
KELOMPOK INDUSTRI |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
|
1 |
LOGAM MESIN DAN MARITOM |
|
|
|
|
|
|
|
a. |
Alsintan |
|
|
|
|
|
|
|
|
Rice Milling Unit |
0 |
7,5 |
7,5 |
7,5 |
5 |
5 |
|
|
Theresher |
0 |
7,5 |
7,5 |
7,5 |
5 |
5 |
|
|
Polisher |
5 |
7,5 |
7,5 |
7,5 |
5 |
5 |
|
|
Husker dan Separator |
0 |
7,5 |
7,5 |
7,5 |
5 |
5 |
|
|
Pompa Air |
5 |
7,5 |
7,5 |
7,5 |
5 |
5 |
|
|
Dryer |
0 |
7,5 |
7,5 |
7,5 |
5 |
5 |
|
|
Motor Bensin |
5 |
7,5 |
7,5 |
7,5 |
5 |
5 |
|
|
Combine Harvester |
0 |
7,5 |
7,5 |
7,5 |
5 |
5 |
|
|
Power Spayer |
5 |
7,5 |
7,5 |
7,5 |
5 |
5 |
|
|
Bajak |
0 |
7,5 |
7,5 |
7,5 |
5 |
5 |
|
b. |
Wellhead |
0 |
15 |
15 |
12,5 |
12,5 |
5 |
|
c. |
Kapal (Platform Pengeboran) |
0 |
15 |
15 |
12,5 |
12,5 |
10 |
|
2 |
ALUMUNIUM |
|
|
|
|
|
|
|
Alumunium sheet/coil bahan baku plate film |
15 |
0 |
0 |
0 |
0 |
0 |
||
Alumunium Foil Bahan Baku Meal Dish |
15 |
5 |
5 |
5 |
5 |
5 |
||
3 |
ALAT ANGKUT DARAT DAN KERDIRGANTARAAN |
|
|
|
|
|
|
|
CBU |
|
|
|
|
|
|
||
a. |
KBM Roda 4 atau lebih |
40 |
40 |
40 |
40 |
40 |
40 |
|
45 |
45 |
45 |
45 |
45 |
40 |
|||
65 |
60 |
55 |
50 |
50 |
40 |
|||
70 |
60 |
55 |
50 |
50 |
40 |
|||
75 |
60 |
55 |
50 |
50 |
40 |
|||
80 |
60 |
55 |
50 |
50 |
40 |
|||
b. |
Sepeda Motor |
35 |
30 |
30 |
25 |
20 |
20 |
|
60 |
50 |
50 |
40 |
40 |
30 |
|||
c. |
Traller/ kendaraan lainnya |
15 |
15 |
15 |
15 |
15 |
15 |
|
25 |
20 |
20 |
20 |
20 |
20 |
|||
50 |
40 |
40 |
40 |
40 |
40 |
|||
4 |
ELEKTRONIKA DAN TEKNOLOGI INFORMASI |
|
|
|
|
|
|
|
a. |
Telematika |
|
|
|
|
|
|
|
|
Produk ITA, Peralatan Audio dan Peralatan Video |
0 |
0 |
0 |
0 |
0 |
0 |
|
5 |
0 |
0 |
0 |
0 |
0 |
|||
10 |
0 |
0 |
0 |
0 |
0 |
|||
15 |
0 |
0 |
0 |
0 |
0 |
|||
b. |
Elektronika |
|
|
|
|
|
|
|
|
AC |
10 |
15 |
15 |
15 |
15 |
10 |
|
|
Lemari Pendingin |
15 |
15 |
15 |
15 |
15 |
10 |
|
|
Lampu Hemat Energi |
5 |
15 |
15 |
15 |
15 |
10 |
|
5 |
TEKSTIL |
|
|
|
|
|
|
|
Kapas |
0 |
0 |
0 |
0 |
0 |
0 |
||
Benang dan serat tertentu |
0 |
5 |
5 |
5 |
5 |
5 |
||
6 |
ANEKA LAINNYA |
|
|
|
|
|
|
|
Kulit |
0 |
0 |
0 |
0 |
0 |
0 |
||
Alas kaki dan selain bagian alas kaki |
10 |
25 |
20 |
20 |
20 |
10 |
||
15 |
35 |
25 |
25 |
20 |
10 |
|||
7 |
KIMIA HULU |
|
|
|
|
|
|
|
Bisphenol A |
5 |
0 |
0 |
0 |
0 |
5 |
||
Methyltin Dicloride |
5 |
0 |
0 |
0 |
0 |
5 |
||
Epichlorohydrin |
5 |
0 |
0 |
0 |
0 |
5 |
||
Paracetamol |
5 |
15 |
15 |
10 |
10 |
5 |
||
Phthalic Anhydride |
10 |
5 |
5 |
5 |
5 |
5 |
||
Pelumas Sintetik |
5 |
10 |
7,5 |
5 |
5 |
5 |
||
8 |
KIMIA HILIR |
|
|
|
|
|
|
|
Ban |
0 |
0 |
0 |
0 |
0 |
0 |
||
15 |
15 |
15 |
15 |
15 |
15 |
|||
Kaca Apung |
5 |
15 |
15 |
15 |
15 |
10 |
||
Plastik (SL) |
15 |
15 |
15 |
15 |
15 |
15 |
||
20 |
20 |
20 |
20 |
20 |
15 |
|||
30 |
30 |
30 |
30 |
30 |
25 |
|||
9 |
AGRO |
|
|
|
|
|
|
|
Susu Kental Manis |
5 |
10 |
10 |
10 |
10 |
5 |
||
Yoghurt |
5 |
10 |
10 |
10 |
10 |
5 |
||
Produk Daging (sosis & corned) |
5 |
10 |
10 |
10 |
10 |
5 |
||
Biskuit (termasuk Bread Crumb dan Pastry Frozen Dough) |
5 |
10 |
10 |
10 |
10 |
5 |
||
Pati jagung/ tapioca dan Tepung Premix |
5 |
10 |
10 |
10 |
10 |
5 |
||
Pengolahan buah-buahan dan jus |
5 |
10 |
10 |
10 |
10 |
5 |
||
Kecap |
5 |
10 |
10 |
10 |
10 |
5 |
||
Air, termasuk air mineral dan air soda mengandung tambahan
gula |
5 |
10 |
10 |
10 |
10 |
5 |
||
Pengalengan ikan |
5 |
10 |
10 |
10 |
10 |
5 |
||
Kembang Gula |
5 |
10 |
10 |
10 |
10 |
5 |
||
Olahan biji kako |
5 |
15 |
15 |
15 |
15 |
10 |
||
Coklat olahan |
5 |
15 |
15 |
15 |
15 |
10 |
||
Bir terbuat dari malt |
40 |
40 |
40 |
40 |
40 |
40 |
||
Minuman beralkohol (anggur, wisky & sejenisnya) |
170 |
150 |
150 |
150 |
150 |
150 |
||
Grape must & shandy |
90 |
90 |
90 |
90 |
90 |
90 |
||
Produk jadi pakan ternak |
0 |
5 |
5 |
5 |
5 |
5 |
||
10 |
HASIL HUTAN DAN SELULOSA |
|
|
|
|
|
|
|
Kayu log, kayu gergajian, rotan, pulp, kertas tertentu,
dan barang cetakan untuk pendidikan |
0/5 |
0 |
0 |
0 |
0 |
0 |
||
Kertas tulis/cetak yang dilapisi |
0/5 |
10 |
10 |
10 |
5 |
5 |
||
11 |
KIMIA HASIL PERTANIAN DAN PERKEBUNAN |
|
|
|
|
|
|
|
Linceed Oil |
10 |
0 |
0 |
0 |
0 |
0 |
||
Ethil Alcohol |
30 |
30 |
30 |
30 |
30 |
25 |
||
12 |
KERAJINAN |
|
|
|
|
|
|
|
Batu Mulia dan lain-lain batu mulia Semi Batu Mulia (sintetik) |
0/5 |
0 |
0 |
0 |
0 |
0 |
||
15 |
5 |
5 |
5 |
5 |
5 |