Govt. Updates Regulation on Collection of Export Duty

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 At the time of its promulgation, Regulation 106/2022 repealed and replaced the previous legal framework that addressed the collection of export duties, specifically Regulation of the Minister No. 214/PMK.04/2008, which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]