IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 16 May 2012 | Removal date: open ended
Still in force

Export tax

On 16 May 2012, the Ministry of Finance released regulation 75 of 2012 (75/PMK.011/2012) introducing higher export taxes on several products made from wood, leather as well as palm oil and cacao beans.

The regulation sets the following tax rates:
- leather products (between 15 and 25 percent)
- wood products(between 2 and 15 percent)
- cocoa beans (up to 15 percent)
- palm oil (up to 40 percent)

('up to' depends on the reference price of the good, the higher the price, the higher the applied tax rate)

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

014 Oilseeds & oleaginous fruits
1207 Other oil seeds and oleaginous fruits, whether or not broken.
120710 Palm nuts and kernels
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
410390 Other
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
217 Margarine & similar preparations
1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
151710 Margarine, excluding liquid margarine
151790 Other
219 Oil-cake; flours & meals of oil seeds; vegetable waxes; etc.
2306 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.
230650 Of coconut or copra
230660 Of palm nuts or kernels
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.
410411 Full grains, unsplit; grain splits
410419 Other
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.)
440722 Virola, Imbuia and Balsa
440725 Dark Red Meranti, Light Red Meranti and Meranti Bakau
440726 White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan
440729 Other
440799 Other
312 Wood continuously shaped; wood wool, flour and chips
4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
440122 Nonconiferous
313 Wood, rough or treated; railway sleepers; poles
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like; chipwo
440420 Nonconiferous
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
341 Basic organic chemicals
3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
382311 Stearic acid
382312 Oleic acid
382313 Tall oil fatty acids
382319 Other
382370 Industrial fatty alcohols
345 Miscellaneous basic chemical products
1518 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of
151800 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of

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