As a country that heavily relies on exports, Indonesia has imposed various regulations, including taxes and duties, to ensure that exports contribute significantly to the economy. One of the most important regulations is Bea Keluar Ekspor, which is commonly referred to as export duty. In this article, we will take a closer look at what Bea Keluar Ekspor is, why it is important, and how it affects businesses.
What is Bea Keluar Ekspor?
Bea Keluar Ekspor is a tax imposed on goods that are exported from Indonesia. It is regulated under Law No. 7 of 1996 on Excise Duty and Regulation No. 146/PMK.010/2017 on Export and Import Duty. The tax is calculated based on a percentage of the FOB (Free on Board) value of the exported goods. The FOB value is the value of the goods at the port of export, excluding any costs related to transportation, insurance, and other additional expenses.
Why is Bea Keluar Ekspor Important?
Bea Keluar Ekspor is an important revenue source for the Indonesian government, contributing to the country’s economic growth. It also helps to regulate and control the export of goods from Indonesia, ensuring that the country’s natural resources are not exploited excessively. Moreover, it helps to protect local industries from unfair competition from foreign countries.
How is Bea Keluar Ekspor Calculated?
The amount of Bea Keluar Ekspor is calculated based on the type of goods being exported and the applicable tariff rate. The tariff rate varies depending on the HS (Harmonized System) Code, which is a standardized system for classifying goods that are traded internationally. The tariff rate can range from 0% to 50% of the FOB value of the goods.
For example, the tariff rate for crude palm oil (HS Code 1511.90.90) is currently set at 0%, while the tariff rate for coal (HS Code 2701.12.00) is 15%. The tariff rate for other goods, such as textiles, electronics, and automotive products, can range from 2.5% to 20%.
Who is Subject to Bea Keluar Ekspor?
All exporters of goods from Indonesia are subject to Bea Keluar Ekspor, regardless of whether they are individuals or companies. However, certain exemptions and reductions may apply depending on the type of goods being exported and the destination country.
Exemptions and Reductions
There are several exemptions and reductions that may apply to Bea Keluar Ekspor, including:
- Goods that are exported under a preferential trade agreement
- Goods that are exported as samples, advertising materials, or display items
- Goods that are exported for repair or maintenance purposes
- Goods that are exported for scientific research or educational purposes
- Goods that are exported by small and medium-sized enterprises (SMEs)
How to Pay Bea Keluar Ekspor?
Exporters are required to pay Bea Keluar Ekspor at the latest when they submit the export declaration to the Indonesian Customs Office. Payment can be made through a bank transfer or by using a Customs and Excise e-Service system. The payment must be made in Indonesian Rupiah (IDR) based on the prevailing exchange rate at the time of payment.
What are the Consequences of Non-Compliance?
Exporters who fail to comply with the regulations on Bea Keluar Ekspor may face various consequences, including:
- Being fined up to three times the amount of the unpaid tax
- Having their export license suspended or revoked
- Being blacklisted and prevented from exporting from Indonesia
Conclusion
Bea Keluar Ekspor is an important regulation that helps to regulate and control the export of goods from Indonesia. All exporters of goods from Indonesia must comply with the regulations on Bea Keluar Ekspor, including paying the applicable tax. By understanding the regulations and ensuring compliance, businesses can avoid potential penalties and contribute to the sustainable growth of the Indonesian economy.
