In an effort to ensure greater legal certainty and improved services within the export-duty sector, the Minister of Finance (“ Minister ”) has issued Regulation No. 106/PMK.04/2022 on the Collection of Export Duties (“ Regulation 106/2022 ”), [1] which establishes a new legal framework for the imposition and collection of export duty in relation to exported goods (“ Goods ”). At the time of its promulgation, Regulation 106/2022 repealed and replaced the previous legal framework that addressed the collection of export duties, specifically Regulation of the Minister No. 214/PMK.04/2008 , which was amended several times, most recently through the issuance of Regulation of the Minister No. 86/PMK.04/2016 (collectively referred to as “ Regulation 214/2008 ”). [2]

Govt. Updates Regulation on Collection of Export Duty
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