In order to improve customs services for the export of goods subject to export duty, the Government has issued MoF Regulation Number 106/PMK.04/2022 concerning Collection of Export Duties (PMK-106) dated June 20, 2022. Exported goods will be subject to Export Duties as stipulated in this regulation. Export Duty is imposed at a rate based on a percentage of the Export Price (ad valorem) or specifically. The currency exchange rate used for calculating and paying the Export Duty is the currency exchange rate in effect at the time of payment. However, there are some items that are excluded as regulated in Article 2 paragraph (2) of PMK-106.

Exported goods that are subject to Export Duty shall undergo physical inspection which includes the quantity and type of goods by Customs and Excise Officials selectively based on risk management. The Export Duty must be paid no later than when the Export Declaration is registered with the Customs Office by the Exporter. If the Exporter is not found and the processing of the Export Declaration is delegated to a Customs Broker (PPJK), the responsibility for the Export Duty will also shift to the PPJK

MoF Regulation No. 106/PMK.04/2022 was issued on June 22, 2022, and is effective starting from July 21, 2022.