Regulation of the President Director of the Plantation Fund Management Agency Number PER-4/BPDP/2026 Amends the Procedures for the Collection of Export Levies on Plantation Commodities

Introduction

On 13 April 2026, the Plantation Fund Management Agency (“BPDP”) issued Regulation of the President Director of the Plantation Fund Management Agency Number PER-4/BPDP/2026 on Procedures for the Collection of Export Levies on Plantation Commodities and/or Their Derivative Products (“Regulation 4/2026”), which took effect on 1 May 2026. This regulation governs the procedures for the collection of export levies on plantation commodities, including palm oil, cocoa, and coconut, together with all derivative products managed by the Plantation Fund Management Agency.

Regulation 4/2026 addresses the operational needs relating to the implementation of BPDP’s duties and functions in fund collection, which must align with Minister of Finance Regulation Number 6 of 2025 on the Organization and Work Procedures of the Plantation Fund Management Agency. Through this regulation, the government aims to improve and restructure the management of export levy funds for plantation commodities, the scope of which has now become broader.

 

Comparison

Regulation 4/2026 revokes and replaces Regulation of the President Director of the Plantation Fund Management Agency Number PER-03/DPKS/2024 on Procedures for the Imposition of Levies on the Export of Palm Oil, Crude Palm Oil (CPO), and/or Their Derivative Products (“Regulation 3/2024”). The following table provides a comparison between Regulation 4/2026 and Regulation 3/2024:

 

Key Provisions

Plantation Commodities and Calculation of Export Levies

Pursuant to Article 3 paragraph (1), BPDP imposes export levies on plantation commodities and/or their derivative products, including palm oil, cocoa, and coconut. Article 4 paragraph (1) requires the Obligated Party (businesses or exporter) to settle such levy payments in Indonesian Rupiah based on the prevailing exchange rate applicable at the time the payment transaction occurs. Furthermore, Article 5 paragraph (1) stipulates that the Obligated Party shall independently calculate the amount of the export levy. Pursuant to Article 5 paragraphs (2) and (3), the levy tariff may be determined in the form of either a specific tariff or an ad valorem tariff, whereby the basis for calculating the quantity of goods shall refer to the physical inspection results of the Directorate General of Customs and Excise (“DGCE”) or to the Export Customs Notification data if no physical inspection is conducted by the relevant authority.

Payment Mechanism and Confirmation

Pursuant to Article 6, the Obligated Party shall pay the Export Levy using a Billing Code issued by the Service Computer System (“SKP”). Article 7 paragraph (2) outlines the stages of payment through the Collecting Bank as follows:

1. The Collecting Bank receives the Billing Code from the Obligated Party;
2. The Collecting Bank requests confirmation of the data accuracy from the Export Levy Information System;
3. The Collecting Bank processes the payment once the data has been confirmed;
4. The Collecting Bank receives the Levy Receipt Transaction Number (“NTPL”) from the Export Levy Information System; and
5. The Collecting Bank delivers proof of payment containing the NTPL to the Obligated Party.

Article 8 further provides that the Export Levy Information System shall automatically transmit the NTPL to the SKP as valid evidence of fulfillment of the payment obligation.

Determination of Export Levy Underpayment

Pursuant to Article 10, BPDP together with the DGCE routinely conducts monthly reconciliation between Export Levy payment data and Export Customs Notification data. Pursuant to Article 15 paragraphs (1) and (3), the Directorate of Planning, Collection, and Fund Development (“P3D”) verifies the conformity of such payments, and if evidence of an underpayment by the Obligated Party is identified, the Director of P3D shall promptly issue a Letter of Determination of Export Levy Calculation (“SP3E”). Article 17 paragraph (3) stipulates that the Obligated Party must settle the underpayment claim no later than 90 days from receipt of the SP3E. The official format of the SP3E document is provided in Annex IV of Regulation 4/2026.

Filing an Objection Against an SP3E

Article 19 paragraphs (1) and (2) guarantee the right of the Obligated Party to file an objection against the SP3E to the President Director within a maximum period of 90 days from the date the SP3E is delivered. Pursuant to Article 20 paragraphs (1) and (2), the Obligated Party shall submit the objection electronically through the Export Levy Information System by attaching the required documents, including a copy of the SP3E, identification documents, taxpayer identification number (NPWP), and a stamped statement letter. The objection application format is provided in Annex V, while the supporting document checklist form is provided in Annex VII, and the format of the approval or rejection response letter from the President Director is set out in Annex VIII. Article 19 paragraph (5) further stipulates that the filing of such objection shall not suspend the collection process for the Export Levy underpayment.

Installment Payment Scheme

If the Obligated Party experiences financial liquidity difficulties, Article 23 paragraph (1) permits the submission of an application for installment payment facilities regarding the underpayment determination (SP3E) to the President Director. Article 23 paragraph (2) requires the Obligated Party to demonstrate such financial liquidity difficulties through a quick ratio analysis with a value of less than one. Pursuant to Article 24 paragraph (6), BPDP limits the installment payment period to a maximum of 12 months. However, pursuant to Article 24 paragraph (9), if the Obligated Party fails to settle an installment payment more than 3 working days after the agreed schedule, BPDP shall revoke the approval status and collect the remaining underpayment balance as receivables.

Refund of Overpayment

Article 25 paragraph (1) regulates the right of the Obligated Party to apply for a refund of overpaid amounts resulting from payment errors, approved objections, court decisions, or examination results issued by the competent authority. Pursuant to Article 25 paragraphs (2) and (3), the period for submitting such refund application ranges from a maximum of two to five years from the occurrence of the relevant event, depending on the basis of the application. Article 26 paragraph (2) requires the Obligated Party to submit the refund application electronically through the Export Levy Information System.

 

Transitional Provisions

Article 34 paragraph (1) stipulates that all objections, installment payment arrangements, and export levy refund applications implemented by the Obligated Party prior to 1 May 2026 shall remain valid. Furthermore, Article 34 paragraph (2) provides that all objections, installment payment arrangements, and refund applications that are still under settlement shall be processed in accordance with the provisions of Regulation 4/2026.

 

Closing

Regulation 4/2026 reforms the management of export levies by expanding the scope of commodities to include palm oil, cocoa, and coconut together with their derivative products. In its implementation, the Obligated Party is required to independently calculate the levy in Indonesian Rupiah and process the payment through a Collecting Bank integrated with the Export Levy Information System in order to obtain valid proof of payment in the form of an NTPL. In the event an SP3E is issued, the Obligated Party is required to settle the amount due within a maximum period of 90 days, while retaining the right to electronically file an objection, apply for installment payment facilities for up to 12 months if proven to be experiencing financial liquidity difficulties, and claim refunds for overpayments. On the other hand, all ongoing objection proceedings, installment arrangements, and refund processes shall be governed by the provisions of Regulation 4/2026.