REGULATION OF THE MINISTER OF FINANCE
NUMBER 223/PMK.011/2008
CONCERNING
EXPORT GOODS SUBJECT TO EXPORT DUTIES AND EXPORT LEVY TARIFFS
THE MINISTER OF FINANCE,
Considering:
That to implement provisions in Article 2 paragraph (3) and Article 3 paragraph (5) of Government Regulation No. 55/2008 on the Imposition of Export Duties on Export Goods, it is necessary to stipulate Regulation of the Minister of Finance on Export Goods Subject to Export Duties and Export Levy Tariffs;
In view of:
1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 concerning Amendment to Law No. 10/1995 concerning Customs (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
2. Government Regulation No. 55/2008 concerning Imposition of Export Duties on Export Goods (Statute Book No. 116/2008 Supplement to Statute Book No. 4886);
3. Presidential Decree No. 20/P/2005;
HAS DECIDED:
To stipulate:
REGULATION OF THE MINISTER OF FINANCE CONCERNING EXPORT GOODS SUBJECT TO EXPORT DUTIES AND EXPORT LEVY TARIFFS.
Article 1
In this Regulation:
1. Export duty is state levies imposed on export goods based on the customs law.
2. Export customs notification is a statement made by an individual to meet customs obligation in the export in the form and under conditions set by the customs law.
3. Export price is the price used to calculate export duty.
4. Export benchmark price hereinafter abbreviated as HPE is the benchmark price set periodically by the minister whose tasks and responsibilities cover the trade sector after coordinating with relevant ministers/heads of non ministerial government agencies/heads of technical agencies.
5. Reference price is the average international price based on the average price of CPO CIF in Rotterdam to set export levy tariff on export goods in the form of palm oil CPO and by-products.
Article 2
Export goods may be subject to export duty.
Article 3
The export goods are subject to export duty as intended in Article 2 and export levy tariff. They are export goods in the form of rattan, leather and wood as contained in Attachment I and export goods in the form of palm oil, CPO and by-products as contained in Attachment II to this Regulation of the Minister of Finance, which are an integral part of this Regulation of the Minister of Finance.
Article 4
(1) The following provisions shall apply to the setting and imposition of export levy tariff on export goods in the form of palm oil, CPO, and by-products as intended in Article 3:
- (a) For the reference price of up to USD 700 (seven hundred United States dollars) per ton, the export levy tariff is as contained in column 1 of Attachment II to this Regulation of the Minister of Finance.
- (b) For the reference price of more than or equal to USD 701 (seven hundred and one United States dollars) per ton up to USD 750 (seven hundred and fifty United States dollars) per ton, the export levy tariff is as contained in column 2 of Attachment II to this Regulation of the Minister of Finance.
- (c) For the reference price of more than or equal to USD 751 (seven hundred and fifty one United States dollars) per ton up to USD 800 (eight hundred United States dollars) per ton, the export levy tariff is as contained in column 3 of Attachment II to this Government Regulation.
- (d) For the reference price of more than or equal to USD 801 (eight hundred and one United States dollars) per ton up to USD 850 (eight hundred and fifty United States dollars) per ton, the export levy tariff is as contained in column 4 .of Attachment II to this Regulation of the Minister of Finance.
- (e) For the reference price of more than or equal to USD 851 (eight hundred and fifty-one United States dollars) per ton up to USD 900 (nine hundred United States dollars) per ton, the export levy tariff is as contained in column 5 of Attachment II to this Regulation of the Minister of Finance.
- (f) For the reference price of more than or equal to USD 901 (nine hundred and one United States dollars) per ton up to USD 950 (nine hundred and fifty United States dollars) per ton, the export levy tariff is as contained in column 6 of Attachment II to this Regulation of the Minister of Finance.
- (g) For the reference price of more than or equal to USD 951 (nine hundred and fifty-one United States dollars) per ton up to USD 1,000 (one thousand United States dollars) per ton, the export levy tariff is as contained in column 7 of Attachment II to this Regulation of the Minister of Finance.
- (h) For the reference price of more than or equal to USD 1,001 (one thousand one United States dollars) per ton up to USD 1,050 (one thousand United States dollars) per ton, the export levy tariff is as contained in column 8 of Attachment II to this Regulation of the Minister of Finance.
- (i) For the reference price of more than or equal to USD 1,051 (one thousand fifty-one United States dollars) per ton up to USD 1,100 (one thousand one hundred United States dollars) per ton, the reference tariff is as contained in column 9 of Attachment II to this Regulation of the Minister of Finance.
- (j) For the reference price of more than or equal to USD 1,101 (one thousand one hundred and one United States dollars) per ton up to USD 1,150 (one thousand one hundred and fifty United States) per ton, the export levy tariff is as contained in column 10 of Attachment II to this Regulation of the Minister of Finance.
- (k) For the reference price of more than or equal to USD 1,151 (one thousand one hundred and fifty one United States dollars) per ton up to USD 1,200 (one thousand two hundred United States dollars) per ton, the export levy tariff is as contained in column 11 of Attachment II to this Regulation of the Minister of Finance.
- (l) For the reference price of more than or equal to USD 1,201 (one thousand two hundred and one United States dollars) per ton up to USD 1,250 (one thousand two hundred and fifty United States dollars) per ton, the export levy tariff is as contained in column 12 of Attachment II to this Regulation of the Minister of Finance.
- (m) For the reference price of more than or equal to USD 1,251 (one thousand two hundred and fifty one United States dollars) per ton; the export levy tariff is as contained in column 13 of Attachment II to this Regulation of the Minister of Finance.
(2) The minister responsible for the trade sector shall set the reference prices as referred to in paragraph (1) by observing the prices of CPO CIF in Rotterdam.
Article 5
(1) The calculation of export duties is as follows:
- a. If the export levy tariff is set based on the percentage of export price (advalorum), the export duty is calculated using the following formula:
Export levy tariff x total units of goods x export price per unit of goods x the currency's exchange rate.
- b. If the export levy tariff is set specifically, the export duty is calculated using the following formula:
Export levy tariff per unit of goods in a certain currency x total units of goods x the currency's exchange rate.
(2) The Director General of Customs and Excise under the name of the Minister of Finance shall set the export price as referred to in paragraph (1) according to the HPE set periodically by the minister whose tasks and responsibilities cover the trade sector.
Article 6
When this Regulation of the Minister of Finance begins to take effect, Regulation of the Minister of Finance No. 92/PMK.02/2005 concerning the Certain Types of Export Goods and the Tariff of Export Levies as amended several times, the latest by Regulation of the Minister of Finance No. 159/PMK.011/2008 shall be declared null and void.
Article 7
This Regulation of the Minister of Finance shall come into force as from January 1, 2009.
For public cognizance, this Regulation of the Minister of Finance shall be announced by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On December 17, 2008
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI