15 January 2020 (closed)
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Recently the Ministry of Finance issued Regulation number 86/PMK.04/2016, the second amendment on collection of export duty (Amendment). The Amendment aims to simplify export clearance procedures. The Amendment revises the types of goods that are not subjected to any export duty, procedures for physical checks of goods, and procedures for formulating export duties. In this column we will further discuss these amendments.
Basically persons or businesses that wish to export goods from Indonesia to another country are subject to export duty. The goods which are not subject to export duty are regulated by the Amendment. The following goods are not subject to export duties:
- Goods of foreign diplomatic representatives who are working in Indonesia;
- Goods for museums, zoos and other places which are open to the public, as well as goods for the purpose of natural conservation;
- Sample goods (excluding mineral certain products);
- Goods for research and development purposes;
- Household goods;
- Personal goods of passengers, transport crews and border residents, and personal deliveries of goods purchased overseas; and
- Re-exported goods or goods which are to be re-imported.
Physical checking of goods
Examiners from the Directorate General of Customs and Excise may decide to physically inspect certain goods. This inspection is to verify the type of goods and quantity of goods in question. The Amendment specifies now that only examiners from the Directorate General of Customs and Excise can perform such inspections. Other inspectors can no longer perform such inspections.
Export Duty Formulation
The officers of the Directorate General of Customs and Excise determine the export duty by examining the following documents:
- Firstly, the result of physical examination; or
- Secondly, the export notification of the exporters, if examiners Directorate General of Customs and Excise decide not to perform a physical inspection.
Specific for mineral products (Goods with Certain Characteristics), the Directorate General of Customs and Excise determines the export-duty tariffs by their mineral levels and/or water content.
The Amendment has been in force since July 24, 2016.
This column is provided by PNB Law Firm Jakarta