COPY THE REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 130/PMK.011/2013 CONCERNING

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1 COPY THE REGULATION OF THE MINISTER OF FINANCE OF THE NUMBER 130/PMK.011/2013 CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 121/PMK.011/2013 CONCERNING TYPES OF TAXABLE GOODS CLASSIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY GOODS BY THE GRACE OF GOD THE ALMIGHTY THE MINISTER OF FINANCE OF THE, Considering : a. whereas the provisions regarding the types of Taxable Goods classified as luxurious other than motor vehicles that imposed with sales tax on luxury goods has been regulated in the Regulation of the Minister of Finance No. 121/PMK.011/2013 concerning Types Of Taxable Goods Classified As Luxurious Other Than Motor Vehicles That Imposed With Sales Tax On Luxury Goods; b. whereas in order for more to give a legal certainty and clarity it is necessary to do alignment to the provisions regarding types Of Taxable Goods classified as luxurious other than motor vehicles that imposed with Sales Tax On Luxury Goods as referred to in letter a with the provisions in the field of customs; c. whereas based on the considerations as referred to in letter a and letter b, as well as to implement the provisions of Article 4 of the Government Regulation Number 145 of 2000 concerning Group Of Taxable Goods Classified As Luxurious Other Than Motor Vehicles That Imposed With Sales Tax On Luxury Goods as amended several times lastly by the Government Regulation Number 12 of 2006, it is necessary to stipulate the Regulation of the Minister of Finance on the Amendment to the Regulation of the Minister of Finance Number121/PMK.011/2013 concerning Types Of Taxable Goods Classified As Luxurious Other Than Motor Vehicles That Imposed With Sales Tax On Luxury Goods; In the view of : The Regulation of the Minister of Finance Number 121/PMK.011/2013 concerning Types Of Taxable Goods Classified As Luxurious Other Than Motor Vehicles That Imposed With Sales Tax On Luxury Goods; E IT HEREBY RESOLVED: 1

2 To stipulate : THE REGULATION OF MINISTER OF FINANCE CONCERNING THE AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 121/PMK.011/2013 CONCERNING TYPES OF TAXABLE GOODS CLASSIFIED AS LUXURIOUS OTHER THAN MOTOR VEHICLES THAT IMPOSED WITH SALES TAX ON LUXURY GOODS. Article I Several provisions in the Regulation of the Minister of Finance Number 121/PMK.011/2013 concerning Types Of Taxable Goods Classified As Luxurious Other Than Motor Vehicles That Imposed With Sales Tax On Luxury Goods shall be amended as follows: 1. Between Article 7 and Article 8, added 1 (one) Article namely Article 7A, which reads as follows: Article 7A With the entry into force of this Ministerial Regulation, the imposition of Sales Tax on Luxury Goods on Taxable Goods classified as luxurious other than motor vehicles as stipulated in the Regulation of the Minister of Finance Number 121/PMK.011/2013, commencing from the date of August 26, 2013 until before the enactment of this Ministerial Regulation, shall apply in accordance with the provisions as regulated in the Regulation of the Minister of Finance Number 121/PMK.011/2013 as amended by this Ministerial Regulation. 2. Amend the Appendix I, Appendix II, Appendix III, Appendix IV, Appendix V, and Appendix VI of the Regulation of the Minister of Finance Number121/PMK.011/2013 concerning Types Of Taxable Goods Classified As Luxurious Other Than Motor Vehicles That Imposed With Sales Tax On Luxury Goods to be as listed in Appendix I, Appendix II, Appendix III, Appendix IV, Appendix V, and Appendix VI of this Ministerial Regulation, which is an integral part of this Ministerial Regulation. Article II This Ministerial Regulation shall come into force on the date of promulgation. For public cognizance, this Ministerial Regulation shall be promulgated in the Official Gazette of the Republic of Indonesia. 2 Stipulated in Jakarta on September 18 th, 2013 THE MINISTER OF FINANCE OF THE,

3 Signed. MUHAMAD CHATIB BASRI Enacted in Jakarta on September 18 th, 2013 THE MINISTER OF LAW AND HUMAN RIGHTS OF THE, Signed. AMIR SYAMSUDIN OFFICIAL GAZETTE OF THE NUMBER 1140 OF 2013 Appendix... 3

4 APPENDIX I THE REGULATION OF THE MINISTER OF FINANCE OF THE NUMBER 130/PMK.011/2013 CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 121/PMK.011/2013 CONCERNING TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY MINISTER OF FINANCE LIST OF TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY WITH TARIFF OF 10% (TEN PERCENT) NO DESCRIPTION OF GOODS HS NUMBER a Group of household appliances, air conditioning, heaters, and television broadcast receivers. a.1 Refrigerator - Combination of refrigerator-freezers, with separate external doors of the household type with the capacity above180 liters with the import value or sale price above IDR ,00 (ten million rupiahs) to IDR ,00 (fifteen million rupiahs) per unit. - Refrigerators, household type with a capacity of over 180 liters with the import value or sale price above IDR ,00 (ten million rupiahs) to IDR ,00 (fifteen million rupiah) per unit. ex ex ex ex ex ex a.2 Instant water heater or water heater with storage, non-electric, for household purposes with Import value or sale price above ,00 (five million rupiah) per unit. ex ex a.3 Washing machines of a type used for household, including machines that can be used to wash and drying clothes, fabric or the like, electrically operated and have a dry linen capacity of more than 10 kg with import value or sale price above IDR ,00 (five million rupiah) per unit. ex a.4 Instant water heater or water heater with storage box, in addition to immersion heaters, electric space heating apparatus and electric soil heating apparatus of a type used for household purposes with import value or sale price above IDR ,00 (five million rupiah) per unit. ex ex ex ex a.5 Monitors and colored television, with import value or selling price of above IDR (ten million rupiah) to IDR ,00 (fifteen million rupiah) per unit: - Colored monitor larger than 17 inches to 43 inches - Colored television sizes above 40 inches ex ex ex ex ex ex ex ex ex

5 -2- b. c. Group of sports equipment and tools. Fishing gear with import value or selling price of IDR ,00 (two million five hundred thousand rupiahs) or more per unit: - Fishing rod - Fishing lines rollers Group of air conditioning machines. Air conditioning machines of window or wall types, with cooling capacities above 1 PK (0.746 kw) up to 2 HP (1,492 kw) with import value or sale price above IDR ,00 (eight million rupiahs) per unit. ex ex ex d. d.1 Group of Video recording or reproducing, radio-broadcast receivers. Video recording or reproducing apparatus, whether combined with a video tuner or not, other than those specifically used for cinematographic or television broadcasting, with import value or sale price above IDR ,00 (five million rupiah) per unit. ex ex ex d.2 e. e.1. e.2 Radio broadcasting receiver apparatus, whether combined or not, in the same housing, with sound recording or reproducing apparatus or a clock, in addition to a pocket size radio-cassette player and receiver apparatus that can plans, organize and monitor the electromagnetic spectrum, with import value or price selling above IDR ,00 (five million rupiah) per unit Group of photography tools, cinematography tools, and its equipment. Video recorder camera other than the type used for broadcasting, and digital camera does not include a web camera and a television camera, with import value or selling price above IDR ,00 (ten million rupiah) per unit. Photographic camera (other than cinematographic camera), not include type of camera used for preparing printing or cylinder plates, cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs and the comparison camera for forensic or criminological purposes, with import value or selling price above IDR , 00 {Ten million rupiahs) per unit: ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex

6 - Instant print cameras - Other Cameras MINISTER OF FINANCE -3- ex ex ex ex ex THE MINISTER OF FINANCE OFTHE, signed The copy is in accordance with the original HEAD OF GENERAL BUREAU u.b. HEAD OF MINISTRY ADMINSTRATION SECTION Signed and stamped. GIARTO NIP MUHAMAD CHATIB BASRI

7 APPENDIX II THE REGULATION OF THE MINISTER OF FINANCE OF THE NUMBER 130/PMK.011/2013 CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 121/PMK.011/2013 CONCERNING TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY LIST OF TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY WITH TARIFF OF 20% (TWENTY PERCENT) NO DESCRIPTION OF GOODS HS NUMBER a. a. l. a.2. b. b.1. Group of household appliances, air conditioning, heaters, other than those listed in Appendix I. Furnace, stove, grates, cookware (including furnace with additional boiler for central heating), large grills, braziers, gas rings, warmers plate and non-electric household appliances, made of iron or steel, with import value or sale price above IDR ,00 (five million rupiahs) per unit. - Cookware and warmers plate other than with liquid fuel - Other equipment other than with liquid fuel Refrigerator - Refrigerator-freezers combination, fitted with separate external doors, of the household type with a capacity above 180 liters with the import value or sale price above IDR ,00 (fifteen million rupiahs) per unit. - Household-type refrigerators with a capacity above 180 liters with the import value or sale price above IDR ,00 (fifteen million rupiah) per unit. Group of luxury residences such as luxury homes, apartments, condominiums, town house, and the like. House and town house of the non-strata title type with a building area of 350 m 2 or more. ex ex ex ex ex ex ex ex ex ex

8 b.2. c. c.1. Apartments, Condominium, townhouse of the type of strata title, and the like with a building area of 150 m 2 or more... Group of television broadcast receivers and antennas and antenna reflector, other than those listed in Appendix I Monitor and colored television, with import value or sale price above IDR ,00 (Fifteen million rupiahs) per unit: - Colored monitor size above 17 inch up to 43 inch ex ex ex ex ex

9 -2- c.2 d. d.1 d.2. d.3. d.4. d.5. d.6. - Colored television larger than 40 inches Projector with import value or sale price above IDR ,00 (ten million rupiah) per unit. Group of air conditioning machines, dishwashers, dryers, electromagnetic set and musical instruments, other than those listed in Appendix I Air conditioning machines, comprising of a motor-driven fan and elements for changing the temperature and humidity, including those machines that cannot regulate humidity separately: - Of the window or wall types, with cooling capacities above 2 HP (1,492 kw) up to 3 HP (2,238 kw) with import value or sale price above IDR ,00 (ten million rupiah) per unit - Of a type used for persons, in motor vehicles with import value or sale price above IDR ,00 (twenty million rupiah) per unit Dishwasher of a household type with the import value or sale price above IDR ,00 (five million rupiah) per unit. Dryer machine with a dry linen capacity not exceeding 10 kg of a type used for household with import value or selling price above IDR ,00 (five million rupiah) per unit Microwave oven of a household type with the import value or sale price above IDR ,00 (fifteen million rupiah) per unit Piano including automatic pianos, harpsichord and other stringed keyboard instruments: - Upright piano - Grand Piano - Etc. Musical instruments, with a sound produced, or must be amplified electrically (for example, organs, guitars, accordions): - Keyboard instruments, other than accordions - Etc. ex ex ex ex ex ex ex ex ex ex ex ex ex ex :00

10 -3- e. Group of perfume Perfume and deodorant are ready for retail sale with import value or selling price of IDR ,00 (twenty thousand rupiah) or more per ml. ex THE MINISTER OF FINANCE OFTHE, signed The copy is in accordance with the original HEAD OF GENERAL BUREAU u.b. HEAD OF MINISTRY ADMINSTRATION SECTION Signed and stamped. GIARTO NIP MUHAMAD CHATIB BASRI

11 APPENDIX III THE REGULATION OF THE MINISTER OF FINANCE OF THE NUMBER 130/PMK.011/2013 CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 121/PMK.011/2013 CONCERNING TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY MINISTER OF FINANCE LIST OF TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY WITH TARIFF OF 30% (THIRTY PERCENT) NO DESCRIPTION OF GOODS HS NUMBER a. b. b.1. b.2. b.3. Group of ships or other vessels, rowing boats and canoes, except for purposes of state or public transport. Water carriage for pleasure or sports including rowing boats and canoes, besides Yacht and motor boats: - Inflatable. - Others -- Sailboats, with or without auxiliary motor -- Canoe, rowing boats and similar vessels that are not motorized Group of sports equipment and tools. Golf equipment: - Golf ball - Other golf equipment besides golf club Diving equipment: - Wetsuits - Protective Glasses for diving Water ski equipment, surfboards, sailboards, sail surfing board and other water sports. ex ex ex ex ex THE MINISTER OF FINANCE OFTHE, signed The copy is in accordance with the original HEAD OF GENERAL BUREAU u.b. HEAD OF MINISTRY ADMINSTRATION SECTION Signed and stamped. GIARTO NIP MUHAMAD CHATIB BASRI

12 APPENDIX IV THE REGULATION OF THE MINISTER OF FINANCE OF THE NUMBER 130/PMK.011/2013 CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 121/PMK.011/2013 CONCERNING TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY MINISTER OF FINANCE LIST OF TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY WITH TARIFF OF 40% (FORTY PERCENT) NO DESCRIPTION OF GOODS HS NUMBER a. a.1 a.2 Group of items made of leather or imitation leather. Saddlers and harness for all kinds of animals (including reins, bridles, knee pads, muzzles, saddle cap, saddle bags, dog coats and the like), of leather or imitation leather, with import value or selling price of IDR ,00 (five million rupiah) or more per unit. Cases, suitcases, women handbags, executive bags, office bags, school bags, sunglasses wallets, binoculars bag, camera bag, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food and beverage bags, makeup boxes, backpacks, handbags, shopping bags, wallets, purses, map containers, cigarettes box, tobacco pouches, tool bags, sports bags, bottle holder, jewelry boxes, powder boxes, knives container, and similar containers, with import value or selling price are IDR ,00 (five million rupiah) or more per unit. - Cases, suitcases, women handbags, executive bags, office bags, school bags, and similar containers: -- With outer surface of tannin leather or of composition leather: --- Goods for traveling with a maximum size height x width x length = 56 cm x 45 cm x 25 cm --- Other - Handbags, whether with shoulder strap or not, including those without handle. -- With outer surface of tannin leather or of composition leather Goods of a type normally carried in pocket or in handbag: -- With outer surface of tannin leather or of composition leather - Others -- With outer surface of tannin leather or of composition leather ---- Sports Bags: Bowling bag Other ---- Others ex ex ex ex ex ex ex ex a.3 Clothing and clothing accessories of tannin leather or composition leather with import value or selling price IDR ,00 (six million rupiah) or more per piece or IDR ,00 (three million rupiah) or more per piece. ex ex ex ex ex ex

13 -2- NO DESCRIPTION OF GOODS HS NUMBER a.4. Clothing, clothing accessories and other goods of fur, other than goods for industrial purposes, with import value or selling price of IDR ,00 (six million rupiah) or more per piece or IDR 3,000,000,00 (three million rupiah) or more per piece: - Clothing and clothing accessories ex Other -- Others b. Group of Carpet made of silk or wool b.1. Carpets and other textile floor coverings, of wool or silk, knitted, finished goods, ather than base for prayer ex ex ex b.2. Carpets and other textile floor coverings, woven, not tufted or not flock formed like velvet, finished product, including "Kelem", "Schumacks", "Karamanie" and hand-woven rugs that similar to those. - "Kelem", "Schumacks", "Karamanie" and hand-woven rugs that similar to those. ex Other products with furs: -- Of wool ex Of silk ex Other products, with no fur: -- Of wool ex Of silk ex b.3. Carpets and other textile floor coverings, of wool or silk, tufted, finished products, other ex than of a kind used for motor vehicles and for prayers. ex b.4. Carpets and other textile floor coverings, finished, of wool or silk, other than of a kind ex used for motor vehicles and for prayers. c. Group of lead crystal glassware of a kind used for table, kitchen, dressing, office, indoor decoration or similar purposes. Lead crystal glassware of a kind used for table, kitchen, toilet (dressing), office, indoor decoration or similar purposes - Stemware drinking glasses, other than ceramic glasses - Other drinking glasses, other than ceramic glasses - Glasses product and type of glass used for table (other than drinks glasses) or for the purposes of kitchen d. - Other glassware Group of goods wholly or partly made of precious metals or of metal layered with d.1. precious metal or a mixture thereof. Hand watches, pocket watches and other watches, including stopwatch, with the watch body of precious metal or layered with precious metal with import value or selling price of IDR ,00 (forty million rupiahs) or more per unit. ex ex ex ex ex

14 -3- d.2. d.3. e. f. g. h h.1. Clocks, other than hand watches and stop watches, which partially or entirely made of precious metal or of metal layered with precious metal or mixtures thereof Other items which are partially or entirely made of gold or platinum or of metal layered with gold or platinum or a mixture thereof, other than jewelery and parts thereof: - Items forging of goldsmiths and its part, of gold or platinum - Items forging of goldsmiths and its part, of base metal layered with gold or platinum - Items of gold or platinum or of metal layered with gold, or platinum, other than jewelry, items forging of goldsmiths, items for laboratory purposes. Group of ships or other vessels, rowing boats and canoes, other than those listed in Appendix III, except for the purposes of the state or public transport. Motor boats for pleasure or sports: - Motorboats, other than outboard motor boats. - Outboard motor boats Group of air balloons and air balloons thet can be steered, other aircraft with no propulsion. Group of firearm bullets and other firearms, except for state purposes. - Bullets and parts thereof, not including air rifle bullets Group of type of footwear Waterproof footwear with outer soles and uppers of rubber or plastics, uppers not mounted on soles and ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex

15 -4- not assembled by stitching, riveting, nailing, screwing, plugging or similar processes, with import value or selling price of IDR ,00 (five million rupiah) or more for each pair - Footwear with a finger protection metal ex Other footwear -- Covering the ankle but not covering the knee ex Other ex h.2 Other footwear with outer soles and uppers of rubber or plastics, with import value or selling price of IDR , 00 (five million rupiah) or more for each pair: - Sports footwear -- Ski boots, cross-country ski base and snowboard boots ex etc. -- wrestling footwear ex Other ex footwear with straps or leather rope on it assembled to the sole by piercer ex Other footwear: -- Covering the ankle --- submarine shoe ex Other ---- equipped with a protective metal ex Other ex Other --- Equipped with finger protection metal ex Other ex h3 Footwear with outer soles of rubber, plastics, tannin leather or composition leather and uppers of tannin leather, with import value or selling price of IDR ,00 (five million rupiah) or more for each pair. - Sports footwear: -- Ski boots, hiking footwear and snowboard boots ex other: --- Equipped with spikes, cleats or the like ex Boots for rider or bowling shoes ex Footwear for wrestling, weightlifting or gymnastics ex Other ex Footwear with outer soles of tannin leather, and uppers consisting of strap of tannin leather ex which cross the back of foot and around the thumb - Other footwear, eqquiped a finger protection metal ex Other footwear with outer soles of leather -- Covering ankles ex Other ex Other footwear: -- Covering ankles ex

16 h.4 h.5 i i.l i.2 MINISTER OF FINANCE Others Footwear with outer soles of rubber, plastics, tannin leather or composition leather and uppers of textile materials, with import value or selling price of IDR ,00 (five million rupiah) or more for each pair. - Footwear with outer soles of rubber or plastics: -- Sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like --- Fitted with spikes, cleats or the like --- Footwear for wrestling, weightlifting or gymnastics --- Others -- Others - Footwear with outer soles of tannin leather or composition leather Other footwear, with import value or selling price of IDR , 00 (five million rupiah) or more for each pair - With uppers of tannin leather or composition leather - With uppers of textile materials - Other than which the uppers of tannin leather or composition leather, textile materials Group of items of household and office furniture. Seating, whether it can be transformed into a bed or not, other than those are used for aircraft seats and for medical purposes, surgery, dental, veterinarian, and barber chair, with import value or selling price of IDR , 00 (five million rupiah) or more per unit. Other furniture, not including seats of a kind used for aircraft seats and for medical ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex

17 purposes, surgery, dental, veterinarian, and barber chair, with import value or selling price of IDR , 00 (ten million rupiah) or more per unit. ex ex ex ex ex ex ex ex ex ex

18 i.3 i.4 j. MINISTER OF FINANCE -6- Mattress pads, bed and furnishing necessities similar to it (example, mattresses, thick quilts, eiderdown, seat cushion, pouffe, and pillows) equipped with springs or stuffed or internally fitted with any material or with rubber or cellular plastics, gloved or not, except those made of cotton: - Mattress pads with import value or selling price of IDR ,00 (two million rupiah) or more per m2 per unit. - Mattress with import value or selling price of IDR ,00 (five million rupiah) or more per m2 per unit. - Sleeping bag with the import value or selling price of IDR , 00 (five million rupiah) or more per unit. - Bed necessity items and furniture similar to it, other than mattress pads, mattress and sleeping bag, with the import value or selling price of IDR ,00 (one million rupiah) or more per unit Lamps and other lighting equipment, with import value or selling price of IDR ,000,00 (ten million rupiah) or more per unit: - Lamps and other electrical lighting equipment, other than used for medical surgery lighting, for public facility lighting in open space or street, lighting for a direction of road and traffic signs. - Lamps and non-electric lighting equipment, other than for religious rituals, miners lamps, rock digger lamps, for under pressure gas lamps (pump light), and kerosene hurricane lamp. Group of items made of porcelain, clay from china or ceramic. - Sink, pedestal wash basin, shower, bidet, toilet vessels, flushing cisterns, urinals and similar sanitary made of ceramic with ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex ex

19 -7- k. import value or selling price of IDR , 00 (ten million rupiah) or more per unit. - Statuettes and other ornamental ceramic items with import value or selling price of IDR , 00 (five million rupiah) or more per unit. Group of items wholly or partly made of stone other than road stone or curbstone. ex ex Tiles, monuments stone and other forms with import value or selling price of IDR , 00 (two million rupiah) or more per square meter or IDR ,00 (five million rupiah) or more per cubic meter. ex ex ex ex ex ex ex :00 ex ex ex ex THE MINISTER OF FINANCE OFTHE, signed The copy is in accordance with the original HEAD OF GENERAL BUREAU u.b. HEAD OF MINISTRY ADMINSTRATION SECTION Signed and stamped. GIARTO NIP MUHAMAD CHATIB BASRI Giarto NIP

20 APPENDIX V THE REGULATION OF THE MINISTER OF FINANCE OF THE NUMBER 130/PMK.011/2013 CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 121/PMK.011/2013 CONCERNING TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY MINISTER OF FINANCE LIST OF TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY WITH TARIFF OF 50% (FIFTY PERCENT) NO. DESCRIPTION OF GOODS HS NUMBER a. a.1 ex a.2 a.3 a.4 b. b.1 b.2 c Group of rug made of fine fur. Carpets and other textile floor coverings, knotted, finished products, thus made of fine fur. Carpets and other textile floor coverings (other than floor coverings made of coconut fibers (coir)) made of fine fur, woven, not tufted or not flocked velvety formed, finished product, including the "kelem", "Schumacks", Karamanie "and other similar hand-woven rugs besides prayer mats. - "Kelem", "Schumacks", "Karamanie" and other similar hand-woven rugs. - with fur construction - Not with fur construction Carpets and other textile floor coverings made of fine fur, tufted, finished products. Carpets and other textile floor coverings made of fine fur, finished products, other than nonwoven non woven floor coverings of a kind used for motor vehicles and prayer mats Group of aircraft other than those listed in Appendix IV, except for purposes of state or commercial air transport. Helicopter Airplane and other aircraft, other than helicopters Group of sports equipment and tools other than those listed in Appendix I and Appendix III Golf club whether in complete condition or not ex ex ex ex ex ex ex ex ex ex ex ex ex ex d. Group of guns and other firearms, except for the purposes of state: - Artillery weapons - Revolvers and pistols ex ex

21 -2- - Firearms (other than artillery guns, revolvers and pistols) and such equipment operated with explosives shooting. ex ex ex ex THE MINISTER OF FINANCE OFTHE, signed The copy is in accordance with the original HEAD OF GENERAL BUREAU u.b. HEAD OF MINISTRY ADMINSTRATION SECTION Signed and stamped. GIARTO NIP MUHAMAD CHATIB BASRI Giarto NIP

22 APPENDIX VI THE REGULATION OF THE MINISTER OF FINANCE OF THE NUMBER 130/PMK.011/2013 CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 121/PMK.011/2013 CONCERNING TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY LIST OF TYPES OF TAXABLE GOODS GROUPIFIED AS LUXURIOUS OTHERS THAN MOTOR VEHICLES IMPOSED WITH SALES TAX ON LUXURY WITH TARIFF OF 60% (SIXTY PERCENT) NO. DESCRIPTION OF GOODS HS NUMBER a. b b.1 Group of goods wholly or partly made of precious stones and / or pearls or a mixture thereof. Goods of natural pearls or cultivated pearls, precious or semi-precious natural stones: - Of natural pearls or cultivated pearls. - Of precious or semi-precious natural stones Group of luxury yachts, except for purposes for state or public transport use. Cruise ships, excursion boats and similar vessels mainly designed for transporting people, ferry boats of all types, except for the interest of the state or public transportation: - with a gross tonnage not exceeding 26 tons - with a gross tonnage exceeding 26 tons but not exceeding 500 tons - with a gross tonnage exceeding 500 tons but not exceeding tons - with a gross tonnage exceeding tons but not exceeding tons - with a gross tonnage exceeding tons but not exceeding tons - with a gross tonnage exceeding tons ex ex ex ex ex ex ex b2 Yacht, except for the interest of the state or public transportation. ex THE MINISTER OF FINANCE OFTHE, signed The copy is in accordance with the original HEAD OF GENERAL BUREAU u.b. HEAD OF MINISTRY ADMINSTRATION SECTION Signed and stamped. GIARTO NIP MUHAMAD CHATIB BASRI