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Tax Procedure

If the exported goods are taxable goods, then the export tax must be paid before delivery to the carriers. The export tax is calculated based on the export reference price (harga patokan eksport/HPE) which is set by Minister of Trade in form of Decree of Minister of Trade and valid for a certain period of time by taking into account the consideration from Technical Ministers and other related associations. HPE refers to the average international prices and/or average FOB price in some ports in Indonesia.

Export collection tariff (Tarif pungutan ekspor/TPE) used as the base calculation is valid TPE at the time of Export Declaration (pemberitahuan ekspor barang/PEB) is registered at the Custom and Excise Office; this also applies to HPE, where the HPS used as the base calculation is the valid HPE at the time of Export Declaration is registered at the Custom and Excise Office

Calculation of export tax

1. On exported goods subject to ad valorem (percentage), the Export Tax is calculated as follows:

    Export Tax = Export Tax Tariff x Export Reference Price x Unit of Good x Foreign Exchange

2. On exported goods subject to ad naturam (specific), the Export Tax is calculated as follows:

    Export Tax = Export Tax Tariff x Unit of Good x Foreign Exchange

 

The payment of export collection is conducted at Foreign Exchange Bank or at the Custom and Excise Office:

The Commodity Subjects to Export Collection:

1. Rattan, consist of:

  • Original rattan, roughly rubbed, washed, smoked, and sulfurized of any types; 
  • Rattan, smoothly polished;
  • Rattan core; and
  • Rattan peel

2. Wood, consist of:

  • Veener
  • Chip raw materials
  • Processed woods

3. Oil palm, CPO and derivative products, consist of:

  • Oil palm/fresh fruit bunches and palm kernel and;
  • Crude palm oil/CPO (crude olein/CRD; Refined bleached deodorized palm oil/RBD PO; Refined bleached deodorized palm olein/RBD olein)

4. Skin, consists of:

  • Hide and rawhide/pickled from cow/buffalo and sheep, and
  • Tanned skin/wet blue from cow/buffalo, sheep and goat