As one of the comprehensive policies in ensuring the fulfillment of the needs for Crude Palm Oil (CPO), Refined, Bleached and Deodorized Palm Oil ((RBD Palm Oil), Refined, Bleached and Deodorized Palm Olein (RBD Palm Olein) and Used Cooking Oil (UCO) in Indonesia and to encourage national economic growth, especially the industry and plantation sectors, the Government has issued Regulation of the Minister of Finance of the Republic of Indonesia Number 102/PMK.010/02 (“PMK-102”) as an effort to optimize and stabilize production and trade chains.

The exported goods included in the Export Distribution Acceleration Program are subject to Export Duty. The export goods are as follows:

1. Crude Palm Oil (CPO);
2. Refined, Bleached and Deodorized Palm Oil ((RBD Palm Oil);
3. Refined, Bleached and Deodorized Palm Olein (RBD Palm Olein); and
4. Used Cooking Oil (UCO).

As stipulated in the attachment to PMK-102, the calculation of export duty in the context of the Export Distribution Acceleration Program is specified specifically to be calculated based on the following formula:

The Export Duty rate is valid until July 31, 2022. When the Export Distribution Acceleration Program ends, exports can still be carried out as long as the export customs notification registration number has been obtained no later than July 31, 2022. Export goods that have been subjected to Export Duty based on PMK-102 are not subject to Export Duty based on MoF Regulation No. 39/PMK.010/2022 concerning Stipulation of Exported Goods Subject to Export Duty and Export Duty Rate and its amendments.

PMK-102 was issued on June 13, 2022, and is effective since June 14, 2022.