MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
REGULATION OF THE MINISTER OF FINANCE
No. 75/PMK.011/2012
CONCERNING
STIPULATION OF EXPORTED GOODS SUBJECT TO EXPORT LEVY AND EXPORT LEVY RATE
BY THE GRACE OF ALMIGHTY GOD
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
| Considering | : |
a. that the enforcement Regulation of the Minister of Finance No. 213/PMK.011/2011 concerning the Determination of Goods Classification System and Imposition of Import Duty on Imported Goods also set for the classification of export goods, it is necessary to make adjustments to the classification of the goods subject to Export Levy;
b. that in the framework to support the upstream palm oil industry program, it is necessary to make improvements to the description of the goods of the Palm Oil, Crude Palm Oil (CPO) and its derivatives; c. that based on the considerations/proposals of the Minister of Energy and Mineral Resources, as submitted by Letter No. 3038/30/MEM.B/2012 concerning Raw Materials or Ore Sales Control Policy of Mineral to Abroad and in the framework to increase added value and domestic availability of mineral resources, it is necessary to regulate the imposition of Export Levy on the export goods in the form of mineral raw materials or ore;
d. that based on the considerations as intended in paragraphs a, b, and c, as well as in the framework of implementation of the provisions in Article 2 paragraph (3) and Article 3 paragraph (5) of Government Regulation No. 55/2008 concerning the Imposition of Export Levy on the Exported Goods, it is necessary to stipulate Regulation of the Minister of Finance concerning Stipulation of Exported Goods Subject to Export Levy and Export Levy Rate;
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| In view of | : |
1. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
2. Government Regulation No. 55/2008 concerning the Imposition of Export Levy on the Exported Goods (Statute Book of the Republic of Indonesia No. 116/2008, Supplement to Statute Book of the Republic of Indonesia No. 4886);
3. Presidential Decree No. 56/P/2010;
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DECIDES:
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| To stipulate | : |
REGULATION OF THE MINISTER OF FINANCE CONCERNING STIPULATION OF EXPORTED GOODS SUBJECT TO EXPORT LEVY AND EXPORT LEVY RATE
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Article 1
In this Ministerial Regulation:- Customs Law is Law No. 10/1995 concerning Customs, as amended by Law No. 17/2006.
- Export Levy is a state levy imposed on exported goods based on the Customs Law.
- Customs Notification of Export is a statement made by persons in the framework of fulfilling customs liabilities in export in writing on forms or electronic data.
- Export Check Price hereinafter abbreviated as HPE is check price stipulated periodically by the Minister in charge of trading affairs after coordinating with related ministers/heads of non-ministerial government institutions/head of technical agencies.
- Export Price is a price used for calculating Export Levy.
- Reference Price is the average international price and/or average domestic market price of certain commodities to stipulate Export Levy rate that is stipulated by the minister whose task and responsibility in the trade after make coordination with minister/head of non ministerial government agency/head of related technical agency.
Article 2
Export Goods may subject to Export Levy.
Article 3
(1) Export Goods subject to Export Levy as intended in Article 2 are:a. leather and wood;
b. cocoa beans;
c. palm oil, Crude Palm Oil (CPO) and its derivatives products; and
d. raw materials or ore of minerals.
(2) Export levy rate on the exported goods as intended in paragraph (1) shall be as follows:
a. for leather and wood as intended in paragraph (1) a are as listed in Attachment I that is an integral part of this Ministerial Regulation;
b. for cocoa beans as intended in paragraph (1) b are as listed in Attachment II that is an integral part of this Ministerial Regulation;
c. for palm oil, Crude Palm Oil (CPO), and its derivative products are as listed in paragraph (1) c shall be as listed in Attachment III that is an integral part of this Ministerial Regulation, and
d. for the raw materials or ore of minerals are as intended in paragraph (1) are as listed in Attachment IV that is an integral part of this Ministerial Regulation.
Article 4
a. In case of the reference price being up to USD 2,000 (two thousand US dollars) per ton, the export levy rate is as stipulated in Column 1 in Attachment II.
b. In case of the reference price is exceeding USD 2,000 (two thousand US dollars) per ton up to USD 2,750 (two thousand seven hundred fifty US dollars) per ton, the export levy rate is as stipulated in Column 2 in Attachment II.
c. In case of the reference price is exceeding USD 2,750 (two thousand seven hundred fifty US dollars) per ton up to USD 3,500 (three thousand five hundred US dollars) per ton, the export levy rate is as stipulated in Column 3 in Attachment II.
d. In case of the reference price is exceeding USD 3,500 (three thousand five hundred US dollars) per ton, the export levy rate is as stipulated in Column 4 in Attachment II.
(2) Related to the stipulation of export levy rate on exported goods in the form of palm oil, Crude Palm Oil (CPO) and derivative product thereof as intended in Article 3 paragraph (2) c, the following provision shall apply:
a. In case of the reference price being up to USD 750 (seven hundred and fifty US dollars) per ton, the export levy rate is as stipulated in Column 1 in Attachment III;
b. In case of the reference price is exceeding USD 750 (seven hundred and fifty US dollars) per ton up to USD 800 (eight hundred US dollar) per ton, the export levy rate is as stipulated in Column 2 in Attachment III;
c. In case of the reference price is exceeding USD 800 (eight hundred US dollars) per ton up to USD 850 (eight hundred and fifty US dollar) .per ton, the export levy rate is as stipulated in Column 3 in Attachment III;
d. In case of the reference price is exceeding USD 850 (eight hundred and fifty US dollars) per ton up to USD 900 (nine hundred US dollar) per ton, the export levy rate is as stipulated in Column 4 in Attachment III;
e. In case of the reference price is exceeding USD 900 (nine hundred US dollars) per ton up to USD 950 (nine hundred and fifty US dollar) per .ton, the export levy rate is as stipulated in Column 5 in Attachment III;
f. In case of the reference price is exceeding USD 950 (nine hundred and fifty US dollars) per ton up to USD 1,000 (one thousand US dollar) per ton, the export levy rate is as stipulated in Column 6 in Attachment III;
g. In case of the reference price is exceeding USD 1,000 (one thousand US dollars) per ton up to USD 1,050 (one thousand and fifty US dollar) per ton the export levy rate is as stipulated in Column 7 in Attachment III.
h. In case of the reference price is exceeding USD 1,050 (one thousand and fifty US dollars) per ton up to USD 1,100 (one thousand and one hundred US dollar) per ton, the export levy rate is as stipulated in Column 8 in Attachment III;
i. In case of the reference price is exceeding USD 1,100 (one thousand and one hundred US dollars) per ton up to USD 1,150 (one thousand and one hundred fifty US dollar) per ton, the export levy rate is as stipulated in Column 9 in Attachment III;
j. In case of the reference price is exceeding USD 1,150 (one thousand and one hundred fifty US dollars) per ton up to USD 1,200 (one thousand and two hundred US dollar) per ton, the export levy rate is as stipulated in Column 10 in Attachment III;
k. In case of the reference price is exceeding USD 1,200 (one thousand and two hundred US dollars) per ton up to USD 1,250 (one thousand and two hundred fifty US dollar) per ton, the export levy rate is as stipulated in Column 11 in Attachment III;
l. In case of the reference price is exceeding USD 1,250 (one thousand and two hundred fifty US dollars) per ton, the export levy rate is as stipulated in Column 12 in Attachment III;
(3) Reference price as intended in paragraph (1) and paragraph (2) is determined by the minister whose duties and responsibilities in the field of trade by referring to:
a. for cocoa beans is the average CIF price of the New York Board of Trade (NYBOT), New York.
b. for palm oil, Crude Palm Oil (CPO) and its derivatives products is the average price Cost Insurance Freight (CIF) of Crude Palm Oil (CPO) from Rotterdam, Malaysia commodity market, and/or Indonesia commodity market.
Article 5
(1) The export levy shall be calculated as follows:a. In case of the Export levy rate being stipulated based on percentage of the export price (advalorum), the Export Levy is counted based on the following formula:
Export levy rate x Total Unit of Goods x Export Price per unit of goods x exchange rate;
b. In case of the Export levy rate being stipulated specifically, the Export Levy is counted based on the following formula:
Export levy rate per unit of goods in certain currency x Total Unit of Goods x Exchange Rate.
(2) The export price as intended in paragraph (1) a, shall be stipulated by the Director General of Customs and Excise on behalf of the Minister of Finance in accordance with HPE.
Article 6
(2) Type of goods and rates on mixture products derived from Crude Palm Oil (CPO) and its derivatives are subject to Export Levy are as listed in Attachment V that is an integral part of this Ministerial Regulation.
(3) The mixture products as intended in paragraph (2), include:
a. a mixture of two or more types of goods subject to Export Levy as listed in Attachment III.
b. a mixture of types of goods subject to Export Levy as listed in Attachment III with type of goods that are not subject to Export Levy, with greater volume and/or weight of the component of goods subject to Export Levy.
Article 7
(1) Export Levy on the mixture products as intended in Article 6 paragraph (3) a is equal to the highest export levy rate applicable on the components of the mixture of products without regard to the composition of mixing components.(2) Export Levy on the mixture products as intended in Article 6 paragraph (3) b is:
a. export levy rate applicable from mixing components subject to Export Levy, if there is a mixing of component derived from the goods subject to Export Levy; or
b. the highest export levy rate applicable from the mixing components without regard to the composition of mixing components, if there are of two or more components derived from the goods subject to Export Levy.
Article 8
The number of units of goods to calculate Export Levy of mixture product as intended in Article 6 is the volume and/or weight of the total mixture product.Article 9
(2) Export Price of the product mixture as intended in Article 6 paragraph (3) b is:
a. Export Price applicable of the mixing component is subject to Export Levy, if there is a mixing component derived from the goods subject to Export Levy; or
b. highest Export price applicable of mixing components without regard to the composition of mixing components, if there are two or more mixing components derived from the goods subject to Export Levy.
Article 10
(1) Any mixture of raw material or ore of minerals containing two or more types of raw material or ore of minerals listed in Attachment IV may be subject to Export Levy.(2) The mixture of raw material or ore of minerals as intended in paragraph (1), include:
a. mixture of two or more types of goods subject to Export Levy as listed in Attachment IV that have different price.
b. mixture of type of goods subject to Export Levy as listed in Attachment IV with the type of goods that are not subject to Export Levy.
Article 11
(1) Export Levy on mixed raw material or ore of minerals as intended in Article 10 paragraph (2) a is calculated based on the highest price of the component of the mixture.(2) Export Levy on mixed raw material or ore of minerals as intended in Article 10 paragraph (2) b is calculated based on the highest price of the mixture component are subject to Export Levy.
Article 12
Article 13
RBD Palm Olein brand list in the package subject to Export Levy as intended in the Group V Number 28 in Appendix III, is determined by the minister who has duties and responsibilities in the field of trade.
Article 14
By the enactment of this Ministerial Regulation, on the export goods of leather, timber, cocoa beans, palm oil, Crude Palm Oil (CPO) and its derivatives, whose exports were made since the entry into force of this Ministerial Regulation until May 31, 2012, subject to Export Levy with rate according to the provisions as intended in the Regulation of the Minister of Finance No. 67/PMK.011/2010 concerning Determination of Export Goods Subject to Export Levy and Rate of Export Levy, as amended by the Regulation of the Minister of Finance No. 128/PMK.011/2011.Article 15
Article 16
This Ministerial Regulation shall come into force on the date of promulgation.For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on May 16, 2012
MINISTER OF FINANCE,
signed.
AGUS D.W. MARTOWARDOJO
