Minister of Finance Decree No. 12/MK/BC/2025 on the Determination of Types of Units of Goods Used in Export Customs Declarations
- December 9, 2025
- Posted by: Administrator
- Category: Tax Updates
Minister of Finance Decree No. 12/MK/BC/2025 concerning the Determination of Types of Units of Goods Used in Export Customs Declarations (“KMK-12”) was officially stipulated on November 7, 2025. This regulation took effect after a four-business-day waiting period from its date of stipulation and therefore became effective starting November 13, 2025.
The issuance of this regulation is driven by the need to improve accuracy in record-keeping and the effectiveness of oversight over the volume of exported goods. Previously, differences in the use of measurement units among business actors or across documents often caused data inconsistencies, thereby complicating analysis, reporting, and monitoring of the flow of goods out of the country. To address this, the government deems it necessary to align and standardize the types of units of goods throughout the entire export customs declaration process.
In its drafting, KMK-12 took into account input from various ministries and agencies associated with export activities. This was done to ensure that the specified standard units can be applied consistently across national systems and aligned with the technical requirements of each institution. Through this regulation, every type of exported goods will have a standardized mandatory unit that is applicable uniformly in all customs documentation and data-exchange platforms.
This policy is also part of the broader Customs Reform agenda, which promotes data integration and service quality enhancement. Additionally, KMK-12 supports cross-agency harmonization of export data, including among the Directorate General of Customs and Excise (DGCE), Statistics Indonesia (BPS), and the Ministry of Trade, so that national export information may be managed with greater accuracy, consistency, and accessibility for supervision, policy analysis, and official statistical publication. With the enactment of this regulation, Minister of Finance Decree No. 4/KM.4/2025 is revoked and declared no longer valid.
KMK-12 sets mandatory standard units per export commodity based on HS Codes. This provision is mandatory for:
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- Direct exports to outside the Customs Territory; and
- Movement of goods out of:
- Special Economic Zones (KEK);
- Free Trade Zones and Free Ports (KPBPB); and
- Bonded Storage Areas (TPB).
Below are several examples for Indonesia’s major commodities:
| No. | Commodity | HS Code | Mandatory Unit |
| 1 | Crude Petroleum Oil | 2709.00.10 | BLL, K6 |
| 2 | Fuel Coal | 2701.12.10 | TNE, KGM |
| 3 | Crude Palm Oil | 1511.10.00 | KGM |
| 4 | Nickel Ore and Concentrates | 2604.00.00 | WE, KGM |
| 5 | Copper Ore and Concentrates | 2603.00.00 | WE, KGM |
| 6 | Mechanical Wood Pulp | 4407.29.99 | TNE, KGM |
| 7 | Sawn/Oven-Dried Timber | 4407.29.99 | MTQ |
| 8 | Edible Bird’s Nest | 0410.90.10 | KGM |
| 9 | Urea Fertilizer | 3102.10.00 | TNE |
| 10 | Live Animals (e.g., Rabbits and Hares) | 0106.14.00 | HDS, PCE |
| 11 | Processed Fish | 0305.71.10 | KGM |
| 12 | Copper Waste and Scrap | 7404.00.00 | TNE |
| 13 | Aluminum Waste and Scrap | 7602.00.00 | TNE |
| 14 | Limestone | 2521.00.00 | TNE, KGM |
| 15 | Aircraft Turbine Fuel | 2710.19.81 | BLL, K6 |
| 16 | Acetone | 2914.11.00 | TNE, KGM, LTR |
| 17 | Wooden Furniture for Office Use | 9403.30.00 | MTQ, TNE, KGM, SET, PCE |


