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    PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA
    NOMOR 38/PMK.010/2022

     
    TENTANG
     
    PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 142/PMK.010/2021 TENTANG PENGENAAN BEA MASUK TINDAKAN PENGAMANAN TERHADAP IMPOR PRODUK PAKAIAN DAN AKSESORI PAKAIAN
     
    DENGAN RAHMAT TUHAN YANG MAHA ESA
    MENTERI KEUANGAN REPUBLIK INDONESIA,
     
     

    Menimbang

    a.
    bahwa berdasarkan Peraturan Menteri Keuangan Nomor 142/PMK.010/2021 tentang Pengenaan Bea Masuk Tindakan Pengamanan terhadap Impor Produk Pakaian dan Aksesori Pakaian, telah ditetapkan besaran tarif bea masuk tindakan pengamanan atas barang impor berupa produk pakaian dan aksesori pakaian;
    b.
    bahwa sehubungan dengan pemberlakuan ketentuan mengenai sistem klasifikasi barang berdasarkan Harmonized System 2022 dan ASEAN Harmonised Tariff Nomenclature 2022, perlu melakukan penyesuaian terhadap klasifikasi barang produk pakaian dan aksesori pakaian yang dikenakan bea masuk tindakan pengamanan sebagaimana dimaksud dalam huruf a;
    c.
    bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a dan huruf b, perlu menetapkan Peraturan Menteri Keuangan tentang Perubahan atas Peraturan Menteri Keuangan Nomor 142/PMK.010/2021 tentang Pengenaan Bea Masuk Tindakan Pengamanan terhadap Impor Produk Pakaian dan Aksesori Pakaian.
     
     

    Mengingat

    1.
    Pasal 17 ayat (3) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945;
    2.
    Undang-Undang Nomor 10 Tahun 1995 tentang Kepabeanan (Lembaran Negara Republik Indonesia Tahun 1995 Nomor 75, Tambahan Lembaran Negara Republik Indonesia Nomor 3612) sebagaimana telah diubah dengan Undang-Undang Nomor 17 Tahun 2006 tentang Perubahan atas Undang-Undang Nomor 10 Tahun 1995 tentang Kepabeanan (Lembaran Negara Republik Indonesia Tahun 2006 Nomor 93, Tambahan Lembaran Negara Republik Indonesia Nomor 4661);
    3.
    Undang-Undang Nomor 39 Tahun 2008 tentang Kementerian Negara (Lembaran Negara Republik Indonesia Tahun 2008 Nomor 166, Tambahan Lembaran Negara Republik Indonesia Nomor 4916);
    4.
    Peraturan Pemerintah Nomor 34 Tahun 2011 tentang Tindakan Antidumping, Tindakan Imbalan, dan Tindakan Pengamanan Perdagangan (Lembaran Negara Republik Indonesia Tahun 2011 Nomor 66, Tambahan Lembaran Negara Republik Indonesia Nomor 5225);
    5.
    Peraturan Presiden Nomor 57 Tahun 2020 tentang Kementerian Keuangan (Lembaran Negara Republik Indonesia Tahun 2020 Nomor 98);
    6.
    Peraturan Menteri Keuangan Nomor 118/PMK.01/2021 tentang Organisasi dan Tata Kerja Kementerian Keuangan (Berita Negara Republik Indonesia Tahun 2021 Nomor 1031);
    7.
    Peraturan Menteri Keuangan Nomor 142/PMK.010/2021 tentang Pengenaan Bea Masuk Tindakan Pengamanan terhadap Impor Produk Pakaian dan Aksesori Pakaian (Berita Negara Republik Indonesia Tahun 2021 Nomor 1186);
    8.
    Peraturan Menteri Keuangan Nomor 26/PMK.010/2022 tentang Penetapan Sistem Klasifikasi Barang dan Pembebanan Tarif Bea Masuk atas Barang Impor (Berita Negara Republik Indonesia Tahun 2022 Nomor 316).
     
    MEMUTUSKAN:

    Menetapkan

    PERATURAN MENTERI KEUANGAN TENTANG PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 142/PMK.010/2021 TENTANG PENGENAAN BEA MASUK TINDAKAN PENGAMANAN TERHADAP IMPOR PRODUK PAKAIAN DAN AKSESORI PAKAIAN.
     

    Pasal l

    Ketentuan Pasal 1 dalam Peraturan Menteri Keuangan Nomor 142/PMK.010/2021 tentang Pengenaan Bea Masuk Tindakan Pengamanan terhadap Impor Produk Pakaian dan Aksesori Pakaian (Berita Negara Republik Indonesia Tahun 2021 Nomor 1186) diubah sehingga berbunyi sebagai berikut:
     
    Pasal 1
    Terhadap barang impor berupa produk pakaian dan aksesori pakaian dikenakan Bea Masuk Tindakan Pengamanan dengan besaran sebagai berikut:
     

    No.

    Pos Tarif

    Besaran Tarif Bea Masuk Tindakan Pengamanan
    Tahun I (sejak berlakunya Peraturan Menteri ini sampai dengan 11 November 2022) Tahun II (12 November 2022 sampai dengan 11 November 2023) Tahun III (12 November 2022 sampai dengan 11 November 2024)
    1. 6101.20.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    2. 6101.30.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    3. 6101.90.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    4. 6102.20.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    5. 6102.30.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    6. 6102.90.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    7. 6103.10.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    8. 6103.22.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    9. 6103.23.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    10. 6103.29.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    11. 6103.32.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    12. 6103.33.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    13. 6103.39.90 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    14. 6103.42.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    15. 6103.43.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    16. 6103.49.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    17. 6104.13.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    18. 6104.19.20 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    19. 6104.19.90 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    20. 6104.22.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    21. 6104.23.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    22. 6104.29.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    23. 6104.32.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    24. 6104.33.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    25. 6104.39.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    26. 6104.43.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    27. 6104.44.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    28. 6104.49.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    29. 6104.52.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    30. 6104.53.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    31. 6104.59.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    32. 6104.62.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    33. 6104.63.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    34. 6104.69.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    35. 6105.10.00 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    36. 6105.20.10 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    37. 6105.20.20 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    38. 6105.90.00 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    39. 6106.10.00 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    40. 6106.20.00 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    41. 6106.90.00 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    42. 6109.10.10 Rp27.900,00/piece Rp26.505,00/piece Rp25.180,00/piece
    43. 6109.10.20 Rp27.900,00/piece Rp26.505,00/piece Rp25.180,00/piece
    44. 6109.90.20 Rp27.900,00/piece Rp26.505,00/piece Rp25.180,00/piece
    45. 6109.90.30 Rp27.900,00/piece Rp26.505,00/piece Rp25.180,00/piece
    46. 6110.20.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    47. 6110.30.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    48. 6110.90.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    49. 6111.20.00 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    50. 6111.30.00 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    51. 6111.90.90 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    52. 6117.10.10 Rp19.800,00/piece Rp18.810,00/piece Rp17.382,00/piece
    53. 6117.10.90 Rp19.800,00/piece Rp18.810,00/piece Rp17.382,00/piece
    54. 6201.30.10 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    55. 6201.30.90 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    56. 6201.40.10 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    57. 6201.40.90 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    58. 6201.90.21 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    59. 6201.90.29 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    60. 6201.90.90 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    61. 6202.30.10 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    62. 6202.30.90 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    63. 6202.40.10 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    64. 6202.40.90 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    65. 6202.90.20 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    66. 6202.90.90 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    67. 6203.12.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    68. 6203.19.11 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    69. 6203.19.19 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    70. 6203.19.90 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    71. 6203.22.10 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    72. 6203.22.90 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    73. 6203.23.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    74. 6203.29.90 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    75. 6203.32.10 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    76. 6203.32.90 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    77. 6203.33.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    78. 6203.39.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    79. 6203.42.10 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    80. 6203.42.90 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    81. 6203.43.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    82. 6203.49.90 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    83. 6204.12.10 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    84. 6204.12.90 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    85. 6204.13.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    86. 6204.19.90 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    87. 6204.22.10 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    88. 6204.22.90 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    89. 6204.23.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    90. 6204.29.90 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    91. 6204.32.10 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    92. 6204.32.90 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    93. 6204.33.00 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    94. 6204.39.90 Rp63.000,00/piece Rp59.850,00/piece Rp56.858,00/piece
    95. 6204.42.10 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    96. 6204.42.90 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    97. 6204.43.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    98. 6204.44.00 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    99. 6204.49.10 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    100. 6204.49.90 Rp59.400,00/piece Rp56.430,00/piece Rp53.609,00/piece
    101. 6204.52.10 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    102. 6204.52.90 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    103. 6204.53.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    104. 6204.59.10 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    105. 6204.59.90 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    106. 6204.62.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    107. 6204.63.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    108. 6204.69.00 Rp58.500,00/piece Rp55.575,00/piece Rp52.796,00/piece
    109. 6205.20.10 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    110. 6205.20.90 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    111. 6205.30.90 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    112. 6205.90.91 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    113. 6205.90.99 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    114. 6206.30.10 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    115. 6206.30.90 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    116. 6206.40.00 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    117. 6206.90.00 Rp36.360,00/piece Rp34.542,00/piece Rp32.815,00/piece
    118. 6209.20.30 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    119. 6209.20.40 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    120. 6209.20.90 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    121. 6209.30.10 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    122. 6209.30.30 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    123. 6209.30.40 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    124. 6209.30.90 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    125. 6209.90.00 Rp19.260,00/piece Rp18.297,00/piece Rp17.382,00/piece
    126. 6214.30.10 Rp19.800,00/piece Rp18.810,00/piece Rp17.870,00/piece
    127. 6214.30.90 Rp19.800,00/piece Rp18.810,00/piece Rp17.870,00/piece
    128. 6214.40.10 Rp19.800,00/piece Rp18.810,00/piece Rp17.870,00/piece
    129. 6214.40.90 Rp19.800,00/piece Rp18.810,00/piece Rp17.870,00/piece
    130. 6214.90.10 Rp19.800,00/piece Rp18.810,00/piece Rp17.870,00/piece
    131. 6214.90.90 Rp19.800,00/piece Rp18.810,00/piece Rp17.870,00/piece
     

    Pasal II

    Peraturan Menteri ini mulai berlaku pada tanggal 1 April 2022.
     
    Agar setiap orang mengetahuinya, memerintahkan pengundangan Peraturan Menteri ini dengan penempatannya dalam Berita Negara Republik Indonesia.
     
    Ditetapkan di Jakarta
    pada tanggal 30 Maret 2022
    MENTERI KEUANGAN REPUBLIK INDONESIA,
    ttd.
    SRI MULYANI INDRAWATI
     
    Diundangkan di Jakarta
    pada tanggal 30 Maret 2022
    DIREKTUR JENDERAL
    PERATURAN PERUNDANG-UNDANGAN
    KEMENTERIAN HUKUM DAN HAK ASASI MANUSIA
    REPUBLIK INDONESIA,
    ttd.
    BENNY RIYANTO
     
    BERITA NEGARA REPUBLIK INDONESIA TAHUN 2022 NOMOR 338

    Peraturan Menteri Keuangan 38/PMK.010/2022 - Perpajakan DDTC