Government Increases Export Service Tariffs on 24 CPO Commodities
A total of 24 Crude Palm Oil (CPO) commodities are subject to higher export service tariffs starting 1 March 2026. This was confirmed following the issuance of Ministry of Finance Regulation (PMK) 9/2026.
The regulation revises earlier provisions contained in PMK 69/2025, which governs the service tariff scheme of the Public Service Agency for the Plantation Fund Management Agency of the Ministry of Finance.
The government stated that the policy is intended to increase the productivity of plantation products. In addition, the policy seeks to enhance the added value of downstream products at both the farmer and industrial levels.
List of Commodities and Tariff Increases
The following commodities are subject to higher export service tariffs.
|
No |
HS Code |
Commodity |
Previous Tariff (PMK 69/2025) |
New Tariff (PMK 9/2026) |
|
1 |
ex 2306.60.10 |
Palm Kernel Meal |
US$ 25 / ton |
US$ 30 / ton |
|
2 |
ex 2306.60.90 |
Palm Kernel Meal |
US$ 25 / ton |
US$ 30 / ton |
|
3 |
1404.90.91 |
Palm Kernel Shell |
US$ 3 / ton |
US$ 5 / ton |
|
4 |
1511.10.00 |
Crude Palm Oil (CPO) |
10% of the reference price |
12,5% of the reference price |
|
5 |
1511.90.42 |
Crude Palm Olein |
9,5% of the reference price |
12% of the reference price |
|
6 |
1511.90.49 |
Crude Palm Olein |
9,5% of the reference price |
12% of the reference price |
|
7 |
1511.90.41 |
Crude Palm Stearin |
9,5% of the reference price |
12% of the reference price |
|
8 |
1513.29.13 |
Crude Palm Kernel Olein |
9,5% of the reference price |
12% of the reference price |
|
9 |
1513.29.11 |
Crude Palm Kernel Stearin |
9,5% of the reference price |
12% of the reference price |
|
10 |
3823.19.20 |
Palm Fatty Acid Distillate |
9,5% of the reference price |
12% of the reference price |
|
11 |
3823.19.30 |
Palm Kernel Fatty Acid Distillate |
9,5% of the reference price |
12% of the reference price |
|
12 |
ex 3823.19.90 |
Split CPO-based products |
9,5% of the reference price |
12% of the reference price |
|
13 |
ex 3823.19.90 |
Split Palm Fatty Acid Distillate |
9.5% of the reference price |
12% of the reference price |
|
14 |
ex 3823.19.90 |
Split Palm Kernel Fatty Acid Distillate |
9.5% of the reference price |
12% of the reference price |
|
15 |
ex 1511.90.36 |
RBD Palm Olein |
7,5% of the reference price |
10% of the reference price |
|
16 |
ex 1511.90.37 |
RBD Palm Olein |
7,5% of the reference price |
10% of the reference price |
|
17 |
ex 1511.90.39 |
RBD Palm Olein |
7,5% of the reference price |
10% dari harga referensi |
|
18 |
ex 1511.90.20 |
RBD Palm Oil |
7,5% of the reference price |
10% of the reference price |
|
19 |
ex 1511.90.31 |
RBD Palm Stearin |
7,5% of the reference price |
10% of the reference price |
|
20 |
ex 1511.90.32 |
RBD Palm Stearin |
7,5% of the reference price |
10% of the reference price |
|
21 |
1513.29.95 |
RBD Palm Kernel Oil |
7,5% of the reference price |
10% of the reference price |
|
22 |
1513.29.94 |
RBD Palm Kernel Olein |
7,5% of the reference price |
10% of the reference price |
|
23 |
1513.29.91 |
RBD Palm Kernel Stearin |
7,5% of the reference price |
10% of the reference price |
|
24 |
ex 1511.90.36 |
RBD Palm Olein kemasan ≤25 kg |
4,75% of the reference price |
7,25% of the reference price |
Commodities with Unchanged Service Tariffs
The following CPO commodities remain subject to the same export service tariffs.
|
No |
HS Code |
Komoditas |
Tarif |
|
1 |
1207.99.50 |
Fresh Palm Fruit Bunches (FFB) |
US$ 0 / ton |
|
2 |
1207.10.10 |
Palm Kernel |
US$ 25 / ton |
|
3 |
1207.10.30 |
Palm Kernel |
US$ 25 / ton |
|
4 |
1207.10.90 |
Palm Kernel |
US$ 25 / ton |
|
5 |
ex 1207.99.90 |
Buah Sawit |
US$ 25 / ton |
|
6 |
1404.90.92 |
Empty Fruit Bunch |
US$ 15 / ton |
|
7 |
ex 1518.00.14 |
Used Cooking Oil |
Follows the tariff of the previous group (unchanged) |
|
8 |
ex 1522.00.90 |
Soap Stock |
Follows the tariff of the previous group (unchanged) |
|
9 |
ex 1520.00.90 |
Glycerine Water |
Follows the tariff of the previous group (unchanged) |
|
10 |
1520.00.10 |
Crude Glycerine |
Follows the tariff of the previous group (unchanged) |
Parties Subject to the Levy
Under Article 3 of PMK 69/2025, the plantation fund levy on CPO exports is imposed on three parties. First, plantation business actors export plantation commodities and their derivatives. Second, industrial business actors utilize plantation products as raw materials. Third, exporters of plantation commodities and their derivative products.
The levy must be paid in Indonesian rupiah using the exchange rate applicable at the time of payment.
The exchange rate applied refers to the exchange rate determined by the Minister of Finance (tax exchange rate).
Periodic Evaluation
The amount of the service tariff will be evaluated every six months (each semester).
The evaluation will be conducted by the Steering Committee of the Public Service Agency of the Plantation Fund Management Agency.
The results of the evaluation will then be submitted to the Minister of Finance as a proposal for tariff adjustment.
