Economic openness in these recent years encourages Indonesia to carry out export-import activities with other countries. Export-import products are subject to State Duty levies. The Duty is a type of State levy that is imposed on the entry and exit of related goods/commodities entering and leaving the customs area.[1] There are 9 (two) kinds of Duties, which are Import Duty and Export Duty.
Exported goods are subjected to Export Duty. The amount of Export Duty imposed on exported goods depends on the type and number of goods to be exported. Therefore, what are the legal regulations related to the imposition and calculation of Export Duty?
The imposition of Export Duty is further regulated in Article 2 paragraph (2) of the Regulation of the Minister of Finance of the Republic of Indonesia Number 39/PMK.010/2022 Determination of Export Goods Subject to Export Duty and Export Duty Tariffs (PMK.010/2022), which states that exported goods subject to Export Duty include leather and wood, cocoa beans, palm oil, Crude Palm Oil (CPO) and its derivative products, metal mineral processing products, and metal mineral products with certain criteria. The amount of the Export Duty tariff on these export goods has been listed in the Annex to PMK.010/2022.
Regarding the calculation of the Export Duty rate, it is further regulated in the Regulation of the Minister of Finance of the Republic of Indonesia Regulation of the Minister of Finance of the Republic of Indonesia Number 106/PMK.04/2022 concerning Collection of Export Duty (PMK.04/2022). The calculation of Export Duty is regulated in Article 8 PMK.04/2022, the states as follows:
Article 8
- Export Duty rates can be set based on a percentage of the Export Price (advalorum) or specifically.
- In the event that the Export Duty Tariff is set based on a percentage of the Export Price (advalorum), the Export Duty is calculated based on the following formula: Export Duty Rate x Export Price x Number of Units of Goods x Currency Exchange Rate.
- In the event that the Export Duty Rate is specifically determined, the Export Duty is calculated according to the following formula: Export Duty Rate Per Unit of Goods in Certain Currency Units x Number of Units of Goods x Currency Exchange Rate.
If a dispute arises regarding the determination of the Export Duty rate, it can file an administrative remedy in the form of an objection or appeal. In addition, you can also contact an advocate / legal counsel for further handling.
[1] KLC Kementerian Keuangan, “Apa itu Bea dan Cukai?”, https://klc2.kemenkeu.go.id/kms/knowledge/apa-itu-bea-cukai-76dd925c/detail/, accessed 18 September 2023