a. that in order to drive up the growth of forestry industry using raw materials from smallholder forests as well as in order to increase the export or processed wood from people forest, it is needed legal certainty in implementation of export levy on the wood commodities;
b. that in order to create legal certainty in implementation of export levy on the wood commodities as intended in a and in accordance with the smallholder forest development promoted by the Government, it is necessary to review and stipulate the amount of export levy on wood;
c. that besides reviewing and stipulating the amount of export levy on wood as intended in b, it is necessary to readjust the details of goods and classification of bio-fuel resulting from palm oil with HS Number: ex 2710.11.15.00, ex 2710.11.16.00, ex 2710.19.72.00, ex 2710.19.79.00 as mentioned in the Attachment to Regulation of the Minister of Finance No. 09/PMK.011/2008 concerning The Eighth Amendment to Regulation of the Minister of Finance No. 92/PMK.02/2005 concerning Stipulation of Certain Exported Goods and Rates of Export Levy, which is deemed failing to meet the target of imposition of Export Levy on products resulting from palm oil, CPO and by products
d. that HS Number: ex 2710.11.15.00, ex 2710.11.16.00, ex 2710.19.72.00, ex 2710.19.79.00 as motor fuel in the form of petroleum oil and oil obtained from bituminous minerals and preparations consist of petroleum oil or oil obtained from mineral containing bitumen 70% or more by weight;
e. that in relation with c and d, it is necessary to amend Regulation of the Minister of Finance No. 09/PMK.011/2008 concerning The Eighth Amendment to Regulation of the Minister of Finance No. 92/PMK.02/2005 concerning Stipulation of Certain Exported Goods and the Amount of Export Levy to accommodate the change in the amount of export levy on wood and change in details of goods and classifications of bio-fuel resulting from palm oil;
f. that based on considerations as intended in a, b, c, d and e, it is necessary to stipulate a regulation of the Minister of Finance concerning the Ninth Amendment to Regulation of the Minister of Finance No. 92/PMK.02/2000 concerning Stipulation of Certain Exported Goods and Rates of Export Levy;
1. Government Regulation No. 35/2005 concerning Export Levy on Certain Exported Goods (Statute Book No. 82/2005, Supplement to Statute Book No. 4531);
2. Presidential Decree No. 20/P/2005;
3. Regulation of the Minister of Finance No. 92/PMK.02/2005 concerning Stipulation on Certain Exported Goods and the Amount of Export Levy as amended several times, the latest by Regulation of the Minister of Finance No. 09/PMK.011/2008;
Letter of the Minister of Finance No. S.490/MENHUT-VI/2007 dated July 27, 2007 about Recommendation about the Change in Export Levy on Wooden Sheet for Packaging Box (WSPB);
THE REGULATION OF THE MINISTER OF FINANCE CONCERNING THE NINTH AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE No. 92/PMK.02/2005 CONCERNING STIPULATION OF CERTAIN EXPORTED GOODS AND AMOUNT OF EXPORT LEVY.
Several provisions in Regulation of the Minister of Finance No. 92/PMK.02/2005 concerning Stipulation of Certain. Exported Goods and Amount of Export Levy as already amended eight times by Regulation of the Minister of Finance:
1. Changing Number III, Attachment to Regulation of the Minister of Finance No. 92/PMK.02/2005 concerning Stipulation of Certain Exported Goods and the Amount of Export Levy as amended several times, the latest by Regulation of the Minister of Finance No. 09/PMK.011/2008 so as to become as follows:
| NO. | DESCRIPTION | IN HEADING POS TARIFF | EXPORT TARIFF RATE |
| III | KAYU | ||
| A. Veneer: - Veneer sheets obtained by slicing or peeling log or sawn wood, thickness not exceeding than 6 mm. Excepted from expert levy based on above provisions are: |
ex. 4408.10.10.00, ex. 4408.10.30.00, ex. 4408.10.90.00, ex. 4408.31.00.00, ex. 4408.39.90.00, ex. 4408.90.00.00 |
15% | |
| a. Wood Slat/Pencil Slat of thin wood sheet obtained by processing sawn timber into slat used as raw material of pencil of a thickness not exceeding 6 mm, width not exceeding 70 mm and length not exceeding 300 mm. | ex. 4408.10.10.00, ex. 4408.10.90.00, ex. 4408.31.00.00, ex. 4408.39.90.00, ex. 4408.90.00.00 |
0% | |
| b. Wooden Sheet for Packaging Box is dry veneer from sengon plant in both wide side, thickness not exceeding 5 mm, width not exceeding 300 mm, and length not exceeding 1,250 mm, used to make packing. | ex. 4408.90.00.00 | 2% | |
| B. Chip Wood - Wood in chips or particle and chip wood |
ex. 4401.21.00.00, ex. 4401.22.00.00, ex. 4401.30.00.00, ex. 4404.10.00.00, ex. 4404.20.00.00 |
5% | |
| C. Processed Wood. Processed sawn wood, dried and levelled in four sides so as to have smooth and fine surface with surface size ranging from 1,000 mm2 to 4,000 mm2 Excepted from export levy is processed wood obtained by jointing sawn timber with the provision that every joint chip has a size of not exceeding 4,000 mm2 and length of not exceeding 1,500 mm. |
ex. 4407.10.00.10 s/d ex. 4407.99.00.90 |
5% |
2. To amend Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V, Attachment VI, Attachment VII, and Attachment VIII of Regulation of the Minister of Finance No. 92/PMK.02/2005 concerning Stipulation of Type of Certain Exported Goods and Rate of Export Levy as amended several times, the latest by Regulation of the Minister of Finance No. 09/PMK.011/2008 become as stipulated in Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V, Attachment VI, Attachment VII and Attachment VIII of this Ministerial Regulation.
This Regulation of the Minister of Finance come into effect 3 (three) days after enactment date.
For public cognizance, this Regulation of the Minister of Finance shall be announced in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on May 8, 2008
MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI