Minister of Finance Sri Mulyani replaced the provisions on export duties by issuing Minister of Finance Regulation (PMK) Number 106/PMK.04/2022.
The regulation revokes the previous provisions regarding export duties, namely PMK Number 214/PMK.04/2008 which has been amended twice with PMK Number 146/PMK.04/2014 and PMK Number 86/PMK.04/2016.
In general, there are no crucial changes from the issuance of the latest regulation compared to the three previous regulations. For example, it is related to the types of export goods that are subject to export duties or those that are not subject to export duties.
Several goods that are exempt from the imposition of export duties include:
1. Goods of foreign country representatives
2. Goods for the requirement of museums
3. Goods for science research and development requirements;
4. Goods accompanying a removal
5. Personal goods of passengers, and crews
6. Imported Goods to be re-exported later
7. Exported Goods to be re-imported later
Exemption of export duty on the export of these goods can be carried out, as long as the owner of the goods or exporter submits an application to the Directorate General of Customs and Excise (DJBC), through the Service Computer System (SKP).
The provisions regarding the use of the SKP are newly regulated. In the previous provision, the application can only be made in writing to the DJBC.
However, if the SKP experiences technical problems, the exporter may submit a written application to the DJBC.
The application letter submitted must be accompanied by supporting documents, according to the type of goods being exported. (see table)
| Types of Goods | Description | Terms and Conditions |
| Goods of foreign country representatives | Including the goods of officials on duty in Indonesia based on the principle of reciprocity (reciprocity). | Accompanied by a letter of reference from the Ministry of Foreign Affairs |
| Goods for the requirement of museums | Including for zoos, nature conservation and similar activities | Accompanied by a letter of reference from the relevant technical ministries |
| Goods for science research and development requirements | These goods must be exported by universities, institutions, and agencies that carry out R&D activities | |
| Sample of goods not for sale | Not for sale, but to introduce products or new products, not to be further processed (except for R&D activities) and exported in reasonable quantities. | |
| Goods accompanying a removal | Accompanied by a transfer certificate which is legalized by a representative of a foreign country in Indonesia | |
| Personal goods of passengers, transportation means crews, border crossers, and dispatched goods | Has a maximum customs value of IDR 2,500,000 per person per departure | |
| Imported goods to be re-exported later | Includes goods imported for re-export or goods that have not been released from temporary storage areas as proved by supporting documents. | Accompanied by import documents related to export goods |
| Exported goods to be re-imported later | Accompanied by documents that explain the employment contract or export destination for re-import |
If the application is approved, then the head of the customs office on behalf of the Minister of Finance will issue a decision on the exemption of export duty.
Furthermore, the ministerial decision must be attached to the exporter in the export declaration. If not, the exported goods will be subject to export duty, meaning an exemption is not granted.
The obligation to submit an export declaration does not apply to goods carried by passengers, transportation means crew, border crossers and consignments whose value is below IDR 2,500,000.
Export Duty Rate
Goods that do not get an exemption will be subject to export duty at a rate determined based on a percentage of the export price (advalorum) or specifically.
The determination of the amount of export duty is carried out by customs and excise officials not more than 30 days after the export declaration receives a registration number.
The calculation of the export duty using the export duty rate on an advalorum basis is calculated using the formula:
Export Duty (advalorum) = Export Duty Tariff x Export Value x Number of Unit of Goods x Currency Exchange Rate.
Meanwhile, for goods subject to specific export duty rates, it is calculated using the formula:
Export Duty Tariff Per Goods Unit in a Certain Currency Unit x Number of Units of Goods x Currency Exchange Rate.
The export duty rates and export prices used in the calculation are those that apply when the SKP receives the export declaration.
For the export value (advalorum), the exporter must pay it no later than the time the export customs declaration is registered with the customs office.
Objection and Appeal
If the exporters do not agree with the results of the calculation and determination of the customs and excise officer, whether related to the export value or the administrative sanctions that arise, they can file an objection not more than 60 days from the date of determination.
Within 60 days of receiving the complete objection, the DCBC will make the decision on the objection.
Then, if the result of the objection is deemed inappropriate, the exporter can file an appeal not more than 60 days after the response to the decision or decision on the objection. With a note, the exporter is required to settle the levies owed before filing an appeal.
