IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
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Inception date: 01 Apr 2010 | Removal date: 30 Apr 2012

Export tax

Under Decree No. 67/2010, dated 1 April 2010, the Finance Ministerimposes a 5% tax on cocoa beans exported at prices between US$2'000 andUS$2'750 per ton. This tax is increased to 10% for beans sold for morethan US$2'750 per ton.
Indonesia being the third largest cocoa producer (after Ivory Coast and Ghana) and also being Asia's second largest cocoa grinder (after Malaysia), commercial interests of importing countries of Indonesian cocoa beans are likely to be harmed by this tax.
The decree included also export tax provisions on rattan, leather, timber, as well as crude palm oil and its derivatives. A detailed list of the taxes is available in the appendix of the regulation.
This given regulation replaced 223/PMK.011/2008 (cf. Related Measures) which did not cover cocoa beans. As the export tax for crude palm oil and its derivatives has been reduced for certain ranges, this measure replaces the old one.
The measure was amended on 16 May 2012 by regulation 75/2012 (cf. Related Measures) and is therefore no longer implemented.
Furthermore, as the export tax on crude palm oil is being updated almost every month, a separate measure for the changes has been created (cf. Related Measures).

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

016 Stimulant, spice & aromatic crops
1801 Cocoa beans, whole or broken, raw or roasted.
180100 Cocoa beans, whole or broken, raw or roasted.
029 Other animal products
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter.
410320 Of reptiles
032 Non-wood forest products
1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
140120 Rattans
216 Vegetable oils
1511 Palm oil and its fractions, whether or not refined, but not chemically modified.
151110 Crude oil
151190 Other
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
151311 Crude oil
151319 Other
151321 Crude oil
151329 Other
1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared.
151620 Vegetable fats and oils and their fractions
291 Tanned or dressed leather; composition leather
4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
410419 Other
410441 Full grains, unsplit; grain splits
410449 Other
4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.
410640 Of reptiles
311 Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm; railway or tramway sleepers (cross-ties) of wood, not impregnated
4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or endjointed, of a thickness exceeding 6 mm.
440710 Coniferous
440721 Mahogany (Swietenia spp.)
440725 Dark Red Meranti, Light Red Meranti and Meranti Bakau
440729 Other
440799 Other
315 Veneer sheets; sheets for plywood; densified wood
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or endjointed, of a thickness not exceeding 6 m
440810 Coniferous
440839 Other
440890 Other
354 Chemical products n.e.c.
3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
382460 Sorbitol other than that of subheading 2905.44
382490 Other

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