to Indonesian
that in order to implement the provision of Article 2A paragraph (3) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 concerning the Amendment to Law No. 10/1995 concerning Customs, it is necessary to stipulate a Government Regulation concerning the Imposition of Export Duty on Exported Goods;
1. Article 5 paragraph (2) of 1945 Republic of Indonesia Constitution.
2. 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 the Amendment to Law No. 10/1995 concerning Customs (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
GOVERNMENT REGULATION CONCERNING THE IMPOSITION OF EXPORT DUTY ON EXPORTED GOODS.
In this Government Regulation:
1. Export Duty is a state levy based on the customs law imposed on exported goods.
2. Customs Area is the territory of the Republic of Indonesia, covering mainland, waters, and air space hereon, as well as specified places in Exclusive Economic Zone and Continent Shelf wherein the customs law applies.
3. Customs Office is office within the Directorate General of Customs and Excise where the customs obligations are fulfilled in accordance with the customs law.
4. Export Customs Declaration is a statement prepared by person in the framework of executing customs obligations in the export field in the form and requirements stipulated by the customs law.
5. Minister is the Minister of Finance of the Republic of Indonesia.
6. Director General is the Director General of Customs and Excise.
7. Customs and Excise Official is an employee of the Directorate General of Customs and Excise assigned in specified position to execute specified tasks based on the customs law.
8. Export is an activity of the release of goods from Customs Area.
9. Exporters are individuals or statutory bodies undertaking export.
10. Export Price is a price used in the calculation of export duty.
11. Tariff of Export Duty is classification of goods and the charging of export duty.
(1) Export duty may be imposed on exported goods.
(2) The export duty as intended in paragraph (1) shall be stipulated with the purpose of:
(3) The exported goods subject to the export duty as intended in paragraph (1) shall be stipulated by the Minister after securing consideration and/or recommendation from the minister in charge of trading affairs and/or related ministers/heads of non-ministerial government institution/heads of agencies.
(4) The Minister may exclude exported goods from the export duty as intended in paragraph (1) in case of:
(3) Further provision on the requirements and procedures for the exclusion from the import duty as intended in paragraph (4) shall be regulated by or based on a regulation of the Minister.
(1) The import duty shall be imposed based on the tariff of export duty.
(2) To stipulate the rate of export duty, the export goods shall be classified based on systems of classification of goods in accordance with the provisions of legislation.
(3)The rate of export duty as intended in paragraph (1) may be stipulated based on percentage of the export price (advalorum) or specifically.
(4) The rate of export duty shall be set at maximally:
(5) The rate of export duty shall be stipulated by the minister after securing consideration and/or recommendation from the minister in charge of trading affairs and/or related ministers/heads of non-ministerial government institutions/heads of technical agencies.
(1) In case of the rate of export duty being stipulated based on percentage of the export price (advalorum), the export duty shall be calculated based on the following formula:
Rate of Export Duty x Total Unit of Goods x Export Price x Exchange rate of currency.
(2) In case of the rate of export duty being stipulated specifically, the export duty shall be counted based on the following formula:
Rate of Export Duty Per Unit of Goods in Specified Currency x Total Unit of Goods x Exchange Rate of Currency.
(1) The export price for the calculation of export duty shall be stipulated by the Minister in accordance with the export check prices stipulated periodically by the Minister in charge of trading affairs after coordinating related ministers/heads of non-ministerial government institutions/heads of agencies.
(2) In case of the minister not yet stipulating the export check prices as intended in paragraph (1) for the subsequent period, the export check prices of the previous, period shall apply.
(1) Exporters shall be responsible for export duty.
(2) The export duty as intended in Article 2 paragraph (1) shall be counted based on the rate of export duty and/or export price effective on the date when the export customs declaration is submitted to customs office.
(3) The export duty shall be paid in the Rupiah.
(4) The exchange rate of currency used for the calculation and payment of export duty shall be the exchange rate of the currency effective upon the payment.
(1) Goods to be exported shall be declared by export customs declaration.
(2) The export customs declaration as intended in paragraph (1) may be submitted in the form of writing on a form or in the form of electronic data.
(3) The export customs declaration as intended in paragraph (1) shall be settled by exporters.
(4) In case of the export customs declaration being not settled by exporters, the exporters shall give power of attorney to customs settlement service provider.
(1) The export duty shall be paid in not later than the moment when the export customs declaration is submitted to customs office.
(2) The obligation to pay export duty as intended in paragraph (1) shall be realized in cash.
(3) The Minister may stipulate exported goods belonging to specified characteristic with the import duty thereof being paid after the export customs declaration is submitted to customs office.
(1) Customs and Excise Official may stipulate the calculation of export duty in not later than 30 (thirty) days as from the date of submission of export customs declaration.
(2) In case of the stipulation as intended in paragraph (1) resulting in underpaid export duty, exporters shall be obliged to settle the shortage of export duty in accordance with stipulation of customs and excise official.
(3) In case of the underpaid export duty being attributable to mistake in the quantity and/or kind of goods, exporters shall be subject to administrative sanction in the form of a fine maximally amounting to 100% (one hundred percent) of the underpaid export duty and maximally 1,000% (one thousand percent) of the underpaid export duty in accordance with the provision of legislation.
(4) With regards to mistake in the quantity and/or kind resulting in a difference in the calculation of export duty on exported goods as intended in Article 8 paragraph (3), exporters shall not be subject to administrative sanction in the form of a fine.
(5) In case of the stipulation as intended in paragraph (1) resulting in overpaid export duty, the refund of export duty shall be paid as much as the excess thereof.
(1) The underpaid export duty and/or administrative sanction in the form of fine shall be paid in not later than 60 (sixty) days as from the date of stipulation.
(2) In case of the deadline as intended in paragraph (1) elapsing, interest shall be imposed as much as 2% (two percent) per month for a mximum period of 24 (twenty four) months and part of month is rounded up to one month.
(3) The underpaid export duty and/or sanction in the form of fine as intended in paragraph (1) shall be paid in cash.
(4) At the request of the indebted parties, the Director General under specified requirements may approve the postponement or installment of the underpaid export duty as intended in paragraph (1) in not later than 12 (twelve) months as from the date of stipulation of underpaid export duty and/or administrative sanction in the form of fine.
(5) The postponement or installment as intended in paragraph (4) shall be subject to interest as high as 2% (two percent) per month and part of month is rounded up to one month.
(1) Export duty, underpaid export duty, administrative sanction in the form of fine and interest shall be paid in state cash or other payment place appointed by the Minister.
(2) The amount of Export duty, underpaid export duty, administrative sanction in the form of fine and interest shall be rounded up in thousand rupiah.
(1) The Director General may re-stipulate the calculation of export dui in rot later than 2 (two) years from the date of submission of export customs declaration to Customs Office.
(2) In’ the case of the stipulation as intended in paragraph (1) being different from the stipulation as intended in Article 9, the Director General shall inform in writing exporters to:
(3) The underpaid export duty or refund of overpaid export duty as intended in paragraph (2) shall be paid in accordance with the re-stipulation.
(1) Exporters may submit application for changing mistake in data about export customs declaration already submitted as long as the mistake being attributable to actual mistake.
(2) The application as intended in paragraph (1) shall be rejected if:
Further provision on procedures for the payment of export duty, stipulation of the calculation of export duty by the customs ad excise official, re-stipulation of the calculation of export duty by the Director General and application for changing mistake in the export customs declaration shall be governed by or based on a regulation of the Minister.
(1) Exporters rejecting the stipulation of the customs and excise official with regards to the calculation of export duty and administrative sanction in the form of fine may raise objection in writing to the Director General in not later than 60 (sixty) days as from the date of stipulation by giving up guarantee as much as the bill yet to be paid.
(2) The Director General shall decide the objection as intended in paragraph (1) in not later than 60 (sixty) days as from the date of receipt of complete objection.
(3) In case of the Director General rejecting the objection as intended in paragraph (1), the guarantee shall be disbursed to pay the stipulated export duty and/or administrative sanction in the form of fine.
(4) In case of the Director General approving the rejection as intended in paragraph (1), the guarantee shall be returned to exporter.
(5) In case of the Director General not making decision in the period as intended in paragraph (1), the objection shall be deemed approved and the guarantee shall be returned.
(6) In case of the guarantee as intended in paragraph (1) being in the form of cash money and the guarantee as intended in paragraphs (4) and (5) being returned after the 30-day period as from the approval of the objection, the government shall give interest as much as 2% (two percent) per month for a maximum period of 24 (twenty four) months.
Exporters raising objection to thc stipulation of the Director General with regards to administrative sanction in the form of fine as intended in Article 9 paragraph (3), the calculation of export duty as intended in Article 12 paragraph (1) or decision of the Director General as intended in Article 15 paragraph (2) may submit application for appeal to the Tax Court in not later than 60 (sixty) days as from the date of stipulation or date of decision, after the indebted levy is settled.
The refund of export levy can be granted to either part of export duty are paid for:
Further provision on procedures for submitting objection, stipulation of objection and procedure for the refund of export duty shall be governed by or based on a regulation of the Minister.
With the enforcement of this Government Regulation, export levy imposed on specified exported goods referred to herein as export duty, which has not been settled upon the enforcement of this government regulation shall be settled based on the provision of export levy legislation relieving exporters.
(1) With the enforcement of this government regulation:
(2) Technical directives for Government Regulation No. 35/2005 concerning Export Levy on Specified Exported Goods (Statute Book of the Republic of Indonesia No. 82/2005, Supplement to Statute Book of the Republic of Indonesia No. 4531) shall remain effective as long as they do not contravene and/or have not be regulated yet by new technical directives based on this government regulation.
(3) Technical directives as the implementation of this government regulation shall be stipulated in not later than 6 (six) months as from the date of promulgation of this Government Regulation.
This Government Regulation shall come into force 30 (thirty) days after the date of promulgation.
For public cognizance, this Government Regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on August 11, 2008
THE PRESIDENT OF THE REPUBLIC OF INDONESIA,
signed,
DR. H. SUSILO BAMBANG YUDHOYONO