New Export Duty Boosts DGCE Confidence on 2026 Revenue Target

JAKARTA, DDTCNews - The Directorate General of Customs and Excise (DGCE) is optimistic it can achieve its customs and excise revenue target for fiscal year 2026, set at IDR336 trillion, given that gold and coal may now be subject to export duty.

Director of Communication and User Guidance, Nirwala Dwi Heryanto, considers the target still realistic, even though there will be no tobacco excise (cukai hasil tembakau/CHT) tariff rise next year, which is, notably, the primary contributor to revenues.

"We are optimistic about achieving the target. That is why there will be additional export duties on gold and then on coal. The Minister of Finance mentioned in his consultation at the House of Representatives that [the new levies] are intended to boost revenues," he said, as quoted on Saturday (13/12/2025).

For reference, the government has set the customs and excise revenue target for budget year 2026 at IDR336 trillion. This figure is higher than the 2025 state budget target of IDR301.59 trillion and the outlook of IDR310.35 trillion.

Next year, the government plans to begin levying export duty on exports of gold and coal commodities. This new levy policy is intended to increase state revenue whilst also covering the 2026 budget deficit.

Minister of Finance, Purbaya Yudhi Sadewa, has previously formally imposed export duty on gold exports. The provisions governing the collection of export duties on gold are set out in the Minister of Finance Regulation (MoF Reg.) 80/2025. This regulation was promulgated on 9 December 2025 and took effect 14 days thereafter, on 23 December 2025.

Through MoF Reg. 80/2025, the government details 4 types of gold subject to export duty along with their respective export duty tariffs.

First, an export duty tariff of 12.5%–15% for doré products or gold in the form of lumps, ingots, cast bars and other forms.

Second, an export duty tariff of 10%–12.5% for gold or gold alloy products in unwrought form, in the form of granules and other forms, excluding doré.

Third, an export duty tariff of 7.5%–10% for gold or gold alloys in unwrought form in the shape of lumps, ingots and cast bars, excluding doré.

Fourth, an export duty tariff of 7.5%–10% for minted bars or gold bars produced using a press in accordance with a desired design.

In addition, MoF Reg. 80/2025 also sets out the method for calculating gold export duty. The calculation is determined as a percentage of the export price (ad valorem), computed using the following formula: Export Duty Tariff × Number of Units of Goods × Export Price per Unit of Goods × Exchange Rate.

The export price is determined by the Director General of Customs and Excise, on behalf of the Minister of Finance, according to the export benchmark price (Harga Patokan Ekspor/HPE in Indonesian). Meanwhile, the regulations regarding the collection of export duty on coal exports are still being finalised. (rig)