Indonesian Export Commodities Subject to Export Duty

The Indonesian government imposes an export duty, known as bea keluar, on six specific commodity groups. The duty is stipulated in Minister of Finance Regulations (PMK) No. 38/2024 through PMK No.

The legal basis lies in the Customs Law Article 2A, which allows the state to levy export duties for four objectives: securing domestic supply, protecting natural resources, offsetting sharp international price rises, and stabilising domestic prices. Implementation was delegated to Government Regulation No. 55/2008 and later refined by PMK 38/2024‑68/2025.

The duty aims to safeguard national interests rather than hinder the competitiveness of Indonesian exports. Exporters need to account for the applicable rates when calculating costs. The measure is intended to stabilise domestic markets and ensure sustainable resource management.