MINISTER OF FINANCE

REPUBLIC OF INDONESIA
COPIES

REGULATION OF THE MINISTER OF FINANCE REPUBLIC OF INDONESIA

NUMBER 75/PMK. 011/ 2012
CONCERNING
DETERMINATION OF GOODS SUBJECT TO EXPORT TAX
AND TARIFF OF THE EXPORT TAX
BY THE GRACE OF GOD ALMIGHTY
THE MINISTER OF FINANCE REPUBLIC OF INDONESIA,
Considering:
a.

that with the enactment of the Finance Minister Regulation Number 213/ PMK. 011/
2011 concerning the Determination of Goods Classification System and Imposition of
Import Tax Tariff on Imported Goods which also regulate the classification of export
goods, it is necessary to make adjustments to export goods classification subject to
Export Tax;
b. that in order to support the downstream industry of palm oil, it is necessary to do
improvements to description and group of goods of the Palm Oil, Crude Palm Oil (CPO)
and its derivatives;
c. that based on consideration/ suggestion of Minister of Energy and Mineral Resources as
delivered by letter Number 3038/ 30/ MEM.B/ 2012 concerning Control Policy on Sales
of Raw Material or Ore Mineral Abroad and in order to increase value added and
availability of mineral resources in the country, it is necessary to regulate imposition of
Export Tax on Export Goods in form of raw material or ore minerals;
d. that based on consideration to the letters a, b, and c, and in order to implement the
provisions of Article 2 paragraph (3) and Article 3 paragraph (5)
Government Regulation Number 55 Year 2008 about Imposition on Export Tax of Export
Goods, it is necessary to stipulate Regulation of the Minister of Finance concerning
determination of goods subject to export tax and tariff of the export tax;

In view of:
1. Act Number 10 Year 1995 on Customs (State Gazette of the Republic of Indonesia Year
1995 Number 75, Additional Gazette Republic of Indonesia Number 3612) as amended
by Act No. 17 Year 2006 (State Gazette of the Republic of Indonesia Year 2006 Number
93, Additional Gazette Republic of Indonesia Number 4661);
2. Government Regulation No. 55 Year 2008 concerning Imposition of Export Tax on
Export Goods (State Gazette Republic of Indonesia Year 2008 Number116, Additional
Gazette Republic of Indonesia Number 4886);
3. Presidential Decree Number 56/ P Year 2010;

DECIDE:
To Stipulate : REGULATION OF THE MINISTER OF FINANCE CONCERNING
DETERMINATION OF GOODS SUBJECT TO EXPORT TAX AND TARIFF OF THE
EXPORT TAX
Article 1

In this regulation, the following definitions shall apply:

1. Customs Law is Law Number 10 Year 1995 on Customs, as already amended by Law
Number 17 Year 2006.
2. Export Tax is state collection based on the Customs Law which is subjected to export
goods.
3. Export Customs Notices are statements made by people in order to do customs duty on
export in the form of writing on a form or electronics data.
4. Export Standard Price hereinafter abbreviated as HPE is benchmark price set periodically
by the minister whose duties and responsibilities in the field of trade after coordination
with the minister/ head of non-ministerial government institutions/ head of relevant
technical agencies.
5. Export Price is the price used as calculation on Export Tax.
6. Reference Price is the international average price and/ or average price of certain
commodities exchanges in the country to set out Export Tax tariffs periodically
by the minister whose duties and responsibilities in the field of trade after coordination
with the minister/ head of non-ministerial government/ head of relevant technical
agencies.
Article 2
2

Export Good is subject to Export Tax.

Article 3
(1) Export goods subject to Export Tax as referred to in Article 2 are:
a. leather and wood;
b. cocoa;
c. palm oil, Crude Palm Oil (CPO), and its derivatives; and
d. raw material or ore minerals.
(2) The Export Tax tariff on exports goods as mention in paragraph (1) shall be as follows:
a. for the raw material or ores mineral as referred to in paragraph (1) letter d is as listed
in Appendix IV which is an integral part of this Minister Regulation.

Article 5
(1) Calculation of Export Tax is as follows:
a. In the terms of Export Tax Tariff is set based on percentage of Export Price
(advalorum), Export Tax is calculated using the formula as follows:
Export Tax Tariff x Number of Unit x Export Price Per Unit x Exchange.
b. in terms of the Export Tax Tariff is set out specifically, Export Tax is calculated using
the formula as follows:
Export Tax Tariff Per Unit In Certain Currency Unit x Number of Unit x Exchange.
(2) Export Price as referred to in paragraph (1) letter a determined by the Director General of
Customs and Excise on behalf of Minister of Finance according to HPE.
Article 10
(1) Any mixture of the raw material or ore mineral which contains two or more types
of raw material or ore minerals as listed in Appendix IV subjects to Export Tax.
(2) The mixture of raw material or ore minerals as referred to in paragraph (1), includes:
c. mixture of two or more types of goods subject to Export Tax as set out in
Appendix IV which has different price.
d. mixture of kinds of good subject to Export Tax as set out in Appendix IV with kinds
of goods that is not subjected to Export tax.

Article 11

(1) Export Tax of mixed raw material or ore mineral as referred to in Article 10
paragraph (2) letter a is calculated based on the highest price of the mixture component.
(2) Export Tax of mixed raw material or ore mineral as referred to in Article 10 paragraph (2)
letter b is calculated based on the highest price of the mixture component which subjects
to Export Tax.

Article 12
Number of units of goods for the Export Tax calculation of mixed raw material or ore
minerals as referred to in Article 10 is the total weight of the mixture of the
raw material or ore minerals.

MINISTER OF FINANCE

APPENDIX IV
REGULATION OF THE MINISTER OF
FINANCE REPUBLIC OF INDONESIA
NUMBER 75/PMK. 011/ 2012
CONCERNING
DETERMINATION OF GOODS SUBJECT
TO EXPORT TAX
AND TARIFF OF THE EXPORT TAX

REPUBLIC OF INDONESIA

EXPORTS OF GOODS IN THE FORM OF RAW MATERIAL OR ORE MINERAL

SUBJECT TO EXPORT TAX AND EXPORT TAX TARIFF

NO.

DESCRIPTION

POST TARIFF

EXPORT TAX (%)

A. METAL MINERAL
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.

Unroasted iron pyrites

Not agglomerated iron ore
Agglomerated Iron ore

2502.00.00.00

20

ex 2601.11.00.00

20

ex 2601.12.00.00

Roasted iron pyrites

ex 2601.20.00.00

Manganese ore

ex 2602.00.00.00

Copper ore

ex 2603.00.00.00

Nickel ore

ex 2604.00.00.00

Cobalt ore

ex 2605.00.00.00

Aluminum ore

ex 2606.00.00.00

Lead ores

ex 2607.00.00.00

20
20
20
20
20
20
20
20

Zinc ore

ex 2608.00.00.00

Chromium ore

ex 2610.00.00.00

Roasted molybdenum ores

ex 2613.10.00.00

20

ex 2613.90.00.00

20

Other molybdenum ores

Ilmenite ore

ex 2614.00.10.00

Other titanium ores

ex 2614.00.90.00

Zirconium ore

ex 2615.10.00.00
5

20
20

20
20
20

18.
19.
20.
21.

Silver ore

ex 2616.10.00.00

Gold ore

ex 2616.90.00.00

Platinum group metal ore

Antimony ores

20
20

ex 2616.90.00.00

20

ex 2617.10.00.00

20

B. NON-METAL MINERAL
NO.
22.
23.
24.
25.
26.

DESCRIPTION

POST TARIFF

Quartz

2506.10.00.00

Quartzite

2506.20.00.00

Kaolin and other kaolin clay,

calcined or not calcined
Limestone

2507.00.00.00

Feldspar

EXPORT TAX (%)

20
20
20

ex 2530.90.90.00

20

2529.10.00.00

20

28.

Zirconium silicate of the type used as

opacity
Zeolite powder activated by the CEC
100 milliequivalents

ex 3802.90.90.00

20

29.

Zeolite in the form of pellets or the like

with CEC value of 100 milliequivalents

ex 3824.90.99.00

20

7102.29.00.00

20

27.

30.
31.

2530.90.10.00

Other industrial diamonds

Non other-industrial diamonds

7102.39.00.00

20

20

C. STONES
NO.

DESCRIPTION

POST TARIFF

EXPORT TAX (%)

32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.

Natural Garnet

ex 2513.20.00.00

Slate, roughly trimmed or merely cut or

not, sawing or other way, into blocks or
rectangular slabs (including square)
Marble and travertine unworked or
roughly trimmed
Marble and travertine in blocks

2514.00.00.00

2515.11.00.00
2515.12.10.00

Marble and travertine in slabs

20
20
20
20

2515.12.20.00

20

Onik

ex 2515.20.00.00

20

Not swelling perlite

Swelling perlite
Granite, unworked or roughly trimmed
Granite blocks

ex 2530.10.00.00
ex 6806.20.00.00
2516.11.00.00

20
20
20
20

Granite slabs
Granodiorite

2516.12.20.00
ex 2516.90.00.00

Gabbro

ex 2516.90.00.00

2516.12.10.00

Paridotite

ex 2516.90.00.00

Basalt

ex 2516.90.00.00

Toseki

ex 2530.90.90.00

Opal, unworked or simply cut or

roughly form
Opal, done other way

ex 7103.10.90.00
ex 7103.99.00.00

Chalcedon, unworked or simply cut or

roughly form
Chalcedon, done other way

ex 7103.10.90.00
ex 7103.99.00.00

Chert , unworked or simply cut or

roughly form

ex 7103.10.90.00

Chert, done other way

ex 7103.99.00.00

Jasper, unworked or simply cut or

roughly form

ex 7103.10.90.00
7

20
20
20
20
20
20
20
20
20
20
20
20
20

55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.

Jasper, done other way

ex 7103.99.00.00

Krisoprase, unworked or simply cut or

roughly form
Krisoprase, done other way
Garnet, unworked or simply cut or
roughly form
Garnet, done other way
Agat, unworked or simply cut or
roughly form
Agat, done other way

ex 7103.10.90.00

20

ex 7103.99.00.00
ex 7103.10.90.00

20

ex 7103.99.00.00
ex 7103.10.90.00

20

ex 7103.99.00.00

Topas, unworked or simply cut or

roughly form
Topas, done other way
Jade, unworked or simply cut or
roughly form
Jade, done other way

20

20

20
20

ex 7103.10.90.00

20

ex 7103.99.00.00

20

7103.10.20.00

20

ex 7103.99.00.00

20

MINISTER OF FINANCE
Signed,
AGUS D.W. MARTOWARDOJO

Copy of the original

CHIEF OF GENERAL BUREAU
THE HEAD OF MINISTRY ADMINISTRATION
Signed.
GIARTO
NIP. 195904201984021001