Indonesia export duty — known locally as Bea Keluar — is a government levy applied to specific strategic export commodities. Unlike import duties, which are applied broadly to protect domestic industries, Indonesia’s export duty is a targeted policy instrument designed to control the outflow of raw materials, support downstream industry development (hilirisasi), stabilize domestic prices, and generate state revenue.
This guide covers everything exporters need to know about Indonesia export duty in 2025: which commodities are subject to it, how rates are calculated, the latest regulatory updates under PMK 68/2025 and PMK 80/2025, and how the export declaration process works through DJBC.
What Is Indonesia Export Duty (Bea Keluar)?
Bea Keluar is an export levy imposed by the Indonesian government on certain goods when they leave the country’s customs territory. It is governed by Law No. 17 of 2006 on Customs (Undang-Undang Kepabeanan), with specific commodity lists and tariff rates set through Ministry of Finance Regulations (Peraturan Menteri Keuangan / PMK).
The primary objectives of Indonesia export duty are:
- Supporting hilirisasi (downstream industrialization): By taxing raw material exports, the government incentivizes domestic processing and value-added manufacturing.
- Stabilizing domestic prices: Export levies help ensure adequate domestic supply of strategic commodities — particularly for food and energy.
- Protecting natural resources: Export duties slow the depletion of finite resources such as minerals, timber, and forestry products.
- Generating state revenue: Export duty receipts contribute to the state budget, particularly from high-volume commodities like palm oil and copper.
Indonesia export duty is distinct from the Export Levy (Pungutan Ekspor / PE), which is a separate charge for certain commodities (notably palm oil) collected by designated public service agencies such as BPDP-KS (Palm Oil Plantation Fund Management Agency). Both may apply simultaneously to the same shipment.
Which Commodities Are Subject to Indonesia Export Duty?
The list of goods subject to Indonesia export duty is defined under PMK No. 38 of 2024, as amended by PMK No. 68 of 2025 (effective October 15, 2025) and PMK No. 80 of 2025 (effective December 2025). The following commodity groups are currently subject to Bea Keluar:
1. Palm Oil and Derivatives (CPO)
Crude Palm Oil (CPO) and its derivative products are subject to both an export duty (Bea Keluar) and a separate export levy (Pungutan Ekspor). Rates are tied to a monthly Reference Price (Harga Referensi / HR) set by the Ministry of Trade, based on average prices across the Indonesia CPO Exchange, the Malaysian CPO Exchange, and the Rotterdam auction market.
Under PMK No. 38/2024 as amended by PMK No. 68/2025, CPO export duty rates are structured in tiered brackets based on the reference price. As a reference:
| CPO Reference Price (per MT) | Export Duty (Bea Keluar) |
|---|---|
| Below threshold tier | USD 0 |
| Mid tier (approx. USD 680–960/MT) | USD 52–124/MT |
| High tier (above ~USD 960/MT) | USD 124–178/MT |
Note: The exact CPO export duty for each month is announced by the Ministry of Trade via a Ministerial Decree (Keputusan Menteri Perdagangan). Exporters must check the current applicable rate each period.
Refined palm oil products (such as RBD Palm Olein in branded packaging ≤ 25 kg) may be exempt from export duty under specific ministerial decrees, as part of the government’s policy to support the domestic cooking oil market.
2. Leather and Wood Products
Export duties apply to raw hides (jangat dan kulit mentah), timber logs (kayu gelondongan), and primary processed wood products such as veneer sheets. These levies are part of Indonesia’s longstanding policy to encourage domestic furniture and wood-processing industries rather than exporting raw timber.
3. Mineral Ores and Metals
Indonesia’s mineral export duty policy has undergone significant evolution as part of the government’s push for domestic smelting. Export duties apply to:
- Copper (in concentrate and semi-processed forms)
- Nickel (though outright export bans on raw ore have been in place since 2020)
- Lead, zinc, manganese concentrates that have not been fully refined domestically
- Iron ore and other unrefined strategic minerals
Rates for mineral exports are generally tied to the progress of domestic smelter (SMELTER) construction — exporters with smelters under construction or in operation may qualify for lower rates or exemptions, subject to verification by the Ministry of Energy and Mineral Resources (ESDM).
4. Cocoa Beans (Biji Kakao)
Cocoa bean exports are subject to a tiered export duty based on the international reference price, with the goal of promoting domestic chocolate processing. Indonesia is one of the world’s largest cocoa producers, and the export duty structure is designed to incentivize value-added processing before export.
5. Gold (Emas) — New in 2025
PMK No. 80 of 2025, effective December 2025, introduced a new export duty regime specifically for gold exports. This regulation covers gold in various forms — including bullion, gold bars, and semi-processed gold — and applies a tiered tariff structure based on the international gold reference price:
| Gold Reference Price (per troy ounce) | Export Duty Rate |
|---|---|
| USD 2,800 – below USD 3,200 | 7.5% – 12.5% |
| Above USD 3,200 | Higher tier (see PMK 80/2025) |
The introduction of gold export duty is part of the broader hilirisasi strategy, aiming to ensure that more gold undergoes domestic refining and processing before export.
6. Pine Resin (Getah Pinus) — New in 2025
Starting 2025, pine resin was added to the list of export duty commodities under PMK 68/2025, with a flat rate of 25%. This addition is aimed at encouraging the domestic chemical industry to process pine resin into downstream products (such as turpentine, rosin, and paper chemicals) rather than exporting the raw material.
How Is Indonesia Export Duty Calculated?
Indonesia export duty is calculated using one of two methods, depending on the commodity:
Method 1: Ad Valorem (Percentage-Based)
Formula:
Bea Keluar = Export Duty Rate (%) × Export Price per Unit × Total Quantity × Exchange Rate
This method applies to commodities where the tariff is expressed as a percentage of the Harga Ekspor (Export Price / HPE) set by DJBC. The HPE is published periodically and serves as the reference value for duty calculation — it may differ from the actual transaction price.
Method 2: Specific Duty (Fixed Amount per Unit)
Formula:
Bea Keluar = Fixed Rate per Unit (in foreign currency) × Total Quantity × Exchange Rate
This method is used for commodities like CPO, where the export duty is set as a fixed USD amount per metric ton (e.g., USD 74/MT or USD 124/MT depending on the reference price tier).
For the full calculation methodology and HPE references, see Export Price in the Calculation of Bea Keluar in Indonesia on Customspedia.
The Export Declaration Process: Submitting a PEB
All goods exported from Indonesia — whether subject to export duty or not — must be declared through the PEB (Pemberitahuan Ekspor Barang / Export Declaration). This is the export equivalent of the PIB used for imports. For a full overview of export forms, see Indonesia Customs Forms: Everything You Need to Know.
Step-by-Step: PEB Submission for Export Duty Goods
Step 1 — Obtain an Exporter Identification Number (NIK/NPWP) Exporters must register with DJBC and hold a valid NIK (Nomor Identitas Kepabeanan) and NPWP (Tax Identification Number). Registration is done through the OSS system and DJBC’s portal.
Step 2 — Secure Required Export Permits (if applicable) For commodities subject to export controls or restrictions, exporters must obtain the relevant permits from technical ministries before shipping:
- Ministry of Trade: Export approval (Persetujuan Ekspor / PE) for controlled commodities
- Ministry of Energy and Mineral Resources (ESDM): Mineral export recommendations
- Ministry of Environment and Forestry: Permits for timber and forestry products
For details on the permit process, see Understanding Export Permits for Indonesia Customs.
Step 3 — Prepare Export Documents The core documents required for PEB submission include:
| Document | Description |
|---|---|
| Commercial Invoice | Value, description, and terms of the export transaction |
| Packing List | Contents, dimensions, and weight of each package |
| Bill of Lading (B/L) or Airway Bill (AWB) | Contract of carriage between exporter and carrier |
| Certificate of Origin (CoO) | For goods claiming preferential tariff rates at destination |
| Export Permits / Licenses | Required for restricted or duty-subject commodities |
| HS Code Documentation | Correct classification of goods for duty rate determination |
Step 4 — Submit the PEB via CEISA or INSW The PEB must be submitted electronically through:
- The CEISA (Customs-Excise Information System and Automation) system, or
- The INSW (Indonesia National Single Window) portal
Submission should be made no earlier than 7 days before the estimated export date and no later than before the goods enter the customs area at the port of export. Once submitted, DJBC reviews the PEB and may conduct a physical inspection based on risk assessment.
Step 5 — Pay Export Duty (If Applicable) If the goods are subject to Indonesia export duty, the exporter must pay the Bea Keluar before the goods are loaded onto the vessel or aircraft. Payment is made via approved state-owned banks or through the CEISA payment module.
Step 6 — Obtain NPE and Load Goods Upon approval of the PEB and confirmation of export duty payment (if required), DJBC issues the NPE (Nota Pelayanan Ekspor / Export Service Note), which authorizes the loading of goods at the port. The NPE is the green light for the exporter to proceed with loading.
Key 2025 Regulatory Updates on Indonesia Export Duty
| Regulation | Effective Date | Key Change |
|---|---|---|
| PMK No. 68/2025 | October 15, 2025 | Updated commodity list and tariff rates for export duty, amending PMK 38/2024. Added pine resin (25%) to the export duty list. |
| PMK No. 80/2025 | December 2025 | Introduced export duty on gold exports, with tiered rates based on the international gold reference price. |
| PMK No. 38/2024 (base regulation) | 2024 | Core regulation governing Indonesia export duty commodity list and rate structure, including CPO tiered duty schedule. |
Common Mistakes Exporters Make with Indonesia Export Duty
- Exporting before PEB approval: Goods loaded before the PEB is approved and NPE issued can result in customs sanctions and shipment delays.
- Using incorrect HS codes: Wrong classification can lead to under/overpayment of export duty and trigger customs audits.
- Missing export permits: Shipping restricted commodities without the required ministerial permits will result in the goods being held at the port.
- Ignoring monthly reference price updates: For CPO and other reference-price-based commodities, the applicable export duty rate changes monthly. Failing to check the current rate leads to underpayment.
- Confusing Bea Keluar with Pungutan Ekspor: These are two separate charges for palm oil exports. Both must be paid before loading.
Useful Portals for Indonesia Export Duty Compliance
| Portal | Function | Link |
|---|---|---|
| CEISA / DJBC | PEB submission, export duty payment | beacukai.go.id |
| INSW | Export declaration, trade data | insw.go.id |
| INATRADE | Export approval (PE) application | inatrade.kemendag.go.id |
| JDIH Kemenkeu | Official PMK regulation texts | jdih.kemenkeu.go.id |
Frequently Asked Questions (FAQ)
What is Bea Keluar in Indonesia? Bea Keluar is Indonesia’s export duty — a government levy applied to specific strategic commodities when exported from Indonesian customs territory. It is governed by Ministry of Finance regulations (PMK) and collected by DJBC (Directorate General of Customs and Excise).
Which commodities are subject to Indonesia export duty in 2025? As of 2025, the main commodities subject to Bea Keluar include crude palm oil (CPO) and derivatives, timber and wood products, raw hides and leather, mineral concentrates (copper, lead, zinc, manganese), cocoa beans, gold (new in 2025 under PMK 80/2025), and pine resin (new in 2025 under PMK 68/2025).
How is the CPO export duty rate determined? The CPO export duty is set monthly by the Ministry of Trade via a Ministerial Decree, based on the average CPO Reference Price (Harga Referensi) across three price sources: the Indonesia CPO Exchange, the Malaysian CPO Exchange, and the Rotterdam auction market. The rate is then matched to a tariff bracket defined in PMK 38/2024 as amended by PMK 68/2025.
Is there export duty on nickel in Indonesia? Indonesia imposed an outright export ban on raw nickel ore in 2020 to force domestic processing. Export duty provisions for partially processed nickel products remain in the regulation, but raw nickel ore cannot be exported regardless of duty payment.
What is the difference between Bea Keluar and Pungutan Ekspor? Bea Keluar is an export duty collected by DJBC and flows to the state budget. Pungutan Ekspor (PE) is an export levy — primarily for palm oil — collected by BPDP-KS and used to fund domestic palm oil development programs, including the biodiesel subsidy and replanting programs.
What is a PEB in Indonesian customs? PEB stands for Pemberitahuan Ekspor Barang — the official Export Declaration form that must be submitted electronically to DJBC via CEISA or INSW before any goods can be exported from Indonesia. It is mandatory for all commercial exports.
When must export duty be paid? Export duty (Bea Keluar) must be paid before the goods are loaded onto the vessel or aircraft at the port of export. Proof of payment is required before DJBC issues the NPE (Nota Pelayanan Ekspor / Export Service Note) that authorizes loading.
Does Indonesia charge export duty on all exports? No. Indonesia export duty (Bea Keluar) applies only to specific strategic commodities listed in the applicable PMK. The vast majority of Indonesian exports are not subject to export duty. Exporters should check the current commodity list under PMK 38/2024 (as amended by PMK 68/2025 and PMK 80/2025) to confirm whether their goods are affected.
Conclusion
Indonesia export duty (Bea Keluar) is a targeted trade policy instrument that plays a critical role in the country’s downstream industrialization strategy. For exporters of strategic commodities — particularly palm oil, minerals, timber, cocoa, gold, and pine resin — understanding the applicable rate structure, calculation method, and export declaration process is essential for regulatory compliance and cost planning.
With significant updates introduced in 2025 through PMK 68/2025 and PMK 80/2025, exporters should regularly review the current commodity list and consult the monthly reference price announcements from the Ministry of Trade.
For further reading, explore these related Customspedia articles:
- How to Export Products from Indonesia
- Export Permits for Indonesia Customs
- Indonesia Customs Forms: Everything You Need to Know
- List of Indonesia Export Commodities Subject to Bea Keluar
- Essential Documentation for Palm Oil Export from Indonesia
This article is based on regulations in force as of June 2025, including PMK No. 38/2024, PMK No. 68/2025, and PMK No. 80/2025. Always refer to the latest official issuances from DJBC (www.beacukai.go.id) and the Ministry of Finance for the most current rates and commodity lists.
Indonesia Customs website here.
Collection of Indonesia customs consultations here.
Topic: indonesia customs, bea keluar, export duty, PEB, CPO, palm oil, nickel, copper, export procedures, PMK 68/2025, DJBC
