to Indonesian
a. that the enforcement Regulation of the Minister of Finance No. 213/PMK.011/2011 concerning the Determination of Goods Classification System and Imposition of Import Duty on Imported Goods also set for the classification of export goods, it is necessary to make adjustments to the classification of the goods subject to Export Levy;
b. that in the framework to support the upstream palm oil industry program, it is necessary to make improvements to the description of the goods of the Palm Oil, Crude Palm Oil (CPO) and its derivatives;
c. that based on the considerations/proposals of the Minister of Energy and Mineral Resources, as submitted by Letter No. 3038/30/MEM.B/2012 concerning Raw Materials or Ore Sales Control Policy of Mineral to Abroad and in the framework to increase added value and domestic availability of mineral resources, it is necessary to regulate the imposition of Export Levy on the export goods in the form of mineral raw materials or ore;
d. that based on the considerations as intended in paragraphs a, b, and c, as well as in the framework of implementation of the provisions in Article 2 paragraph (3) and Article 3 paragraph (5) of Government Regulation No. 55/2008 concerning the Imposition of Export Levy on the Exported Goods, it is necessary to stipulate Regulation of the Minister of Finance concerning Stipulation of Exported Goods Subject to Export Levy and Rate of Export Levy;
1. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
2. Government Regulation No. 55/2008 concerning the Imposition of Export Levy on the Exported Goods (Statute Book of the Republic of Indonesia No. 116/2008, Supplement to Statute Book of the Republic of Indonesia No. 4886);
3. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING STIPULATION OF EXPORTED GOODS SUBJECT TO EXPORT LEVY AND RATE OF EXPORT LEVY
In this Ministerial Regulation:
1. Customs Law is Law No. 10/1995 concerning Customs, as amended by Law No. 17/2006.
2. Export Levy is a state levy imposed on exported goods based on the Customs Law.
3. Customs Notification of Export is a statement made by persons in the framework of fulfilling customs liabilities in export in writing on forms or electronic data.
4. Export Check Price hereinafter abbreviated as HPE is check price stipulated periodically by the Minister in charge of trading affairs after coordinating with related ministers/heads of non-ministerial government institutions/head of technical agencies.
5. Export Price is a price used for calculating Export Levy.
6. Reference Price is the average international price and/or average domestic market price of certain commodities to stipulate Export Levy tariff that is stipulated by the minister whose task and responsibility in the trade after make coordination with minister/head of non ministerial government agency/head of related technical agency.
Export Goods may subject to Export Levy.
(1) Export Goods subject to Export Levy as intended in Article 2 are:
(2) Rate of Export Levy on the exported goods as intended in paragraph (1) shall be as follows:
(1) Determination of Export Levy on the exported goods in the form of cocoa beans as intended in Article 3 paragraph (2) b, are as follows:
(2) Related to the stipulation of rate of export levy on exported goods in the form of palm oil, Crude Palm Oil (CPO) and derivative product thereof as intended in Article 3 paragraph (2) c, the following provision shall apply:
(3) Reference price as intended in paragraph (1) and paragraph (2) is determined by the minister whose duties and responsibilities in the field of trade by referring to:
(1) The export levy shall be calculated as follows:
(2) The export price as intended in paragraph (1) a, shall be stipulated by the Director General of Customs and Excise on behalf of the Minister of Finance in accordance with HPE.
(1) Any mixture products derived from Crude Palm Oil (CPO) and its derivatives may be subject to Customs Exit.
(2) Type of goods and tariffs on mixture products derived from Crude Palm Oil (CPO) and its derivatives are subject to Export Levy are as listed in Attachment V that is an integral part of this Ministerial Regulation.
(3) The mixture products as intended in paragraph (2), include:
(1) Export Levy on the mixture products as intended in Article 6 paragraph (3) a is equal to the highest rate of Export Levy applicable on the components of the mixture of products without regard to the composition of mixing components.
(2) Export Levy on the mixture products as intended in Article 6 paragraph (3) b is:
The number of units of goods to calculate Export Levy of mixture product as intended in Article 6 is the volume and/or weight of the total mixture product.
(1) Export price of the mixture product as intended in Article 6 paragraph (3) a is equal to the highest Export Price of the applicable component of the mixture products without regard to the composition of mixing components.
(2) Export Price of the product mixture as intended in Article 6 paragraph (3) b is:
(1) Any mixture of raw material or ore of minerals containing two or more types of raw material or ore of minerals listed in Attachment IV may be subject to Export Levy.
(2) The mixture of raw material or ore of minerals as intended in paragraph (1), include:
(1) Export Levy on mixed raw material or ore of minerals as intended in Article 10 paragraph (2) a is calculated based on the highest price of the component of the mixture.
(2) Export Levy on mixed raw material or ore of minerals as intended in Article 10 paragraph (2) b is calculated based on the highest price of the mixture component are subject to Customs Exit.
The number of units of goods to calculate Export Levy of mixture raw material or ore of minerals as intended in Article 10 is the total weight of the mixture of raw material or ore of minerals.
RBD Palm Olein brand list in the package subject to Export Levy as intended in the Group V Number 28 in Appendix III, is determined by the minister who has duties and responsibilities in the field of trade.
With the enactment of this Ministerial Regulation, on the export goods of leather, timber, cocoa beans, palm oil, Crude Palm Oil (CPO) and its derivatives, whose exports were made since the entry into force of this Ministerial Regulation until May 31, 2012, subject to Export Levy with tariff according to the provisions as intended in the Regulation of the Minister of Finance No. 67/PMK.011/2010 concerning Determination of Export Goods Subject to Export Levy and Tariff of Export Levy, as amended by the Regulation of the Minister of Finance No. 128/PMK.011/2011.
At the time this Ministerial Regulation came into force, Regulation of the Minister of Finance No.. 67/PMK.011/2010 concerning Determination of Export Goods Subject to Export Levy and Tariff of Export Levy, as amended by the Regulation of the Minister of Finance No. 128/PMK.011/2011, shall be revoked and declared null and void.
This Ministerial Regulation shall come into force on the date of promulgation.
For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on May 16, 2012
MINISTER OF FINANCE,
signed.
AGUS D.W. MARTOWARDOJO