The Draft Regulation now incorporates costs that derive from the organization of Carbon Capture and Storage (CCS) or Carbon Capture, Utilization and Storage (CCUS) activities (e.g. closure and monitoring costs) on the list of other operational costs of Contractors. Under the new framework, said Contractors will also remain entitled to enjoy certain types of taxation facilities during the exploration and exploitation stage up until the start of any commercial production. However, the Draft Regulation stipulates that these taxation facilities will also extend to Contractors during the exploitation stage, all the way through commercial production, right up until the end of cooperation contracts.

This Draft Regulation is set to update the transit and transshipment framework through the introduction of a new onward transportation mechanism for imported spare parts (suku cadang), as well as the formal integration of customs services into the National Logistics Ecosystem (NLE) and the revision of various provisions that specifically address the Relocation of Storage Facilities (Pemindahan Lokasi Penimbunan/PLP). The new framework will also expand the available temporary storage options, accelerate approval timelines and impose stricter implementation deadlines in order to enhance overall efficiency, digital integration and customs supervision.

This new Regulation establishes a comprehensive framework for Gold Exchange-Traded Mutual Funds (?Gold-ETF?) and sets out various requirements that specifically relate to procedures for offerings and governance, as well as asset standards. All Gold-ETF must be publicly offered through effective Registration Statements that are submitted to the Financial Services Authority. Furthermore, all such investment portfolios must allocate at least 95% to gold assets and no more than 5% to cash or money market instruments. Valuations of such investments should be based on approved fair market references, while all gold must meet a minimum purity standard of 99% (Indonesia National Standard/Standar Nasional Indonesia) or 99.5% (London Bullion Market Association/LBMA).

This Amendment updates the framework that addresses the competency of loading and unloading workers (stevedores) by expanding the available forms of proof of competency so that they now encompass competency certification, training certification and work experience letters. Furthermore, companies are now required to enhance the skills of their human resources at their own expense, while certification and training institutions must secure licenses or approvals from the Director-General.

This Draft Regulation revises and refines the assessment framework for company soundness levels by retaining the four-factor approach while simplifying governance evaluations and offering enhanced clarity in relation to capital structure. This new framework also sets a new cap on supplementary capital and strengthens the applicable reporting mechanisms, including alternative submission procedures that will apply during system disruptions or force-majeure events. These various updates will require companies to enhance their compliance readiness and internal processes.

The Draft Bill on Private International Law, which is currently being prepared and which will ultimately be incorporated into the 2026 Priority National Legislation Program, is set to replace Indonesia?s currently fragmented and outdated colonial-era regime with a comprehensive and integrated framework that will address various cross-border civil matters, including jurisdiction, choice of law and the recognition of foreign decisions. The new framework will also introduce more flexible and modern rules on personal status, property (including intangible assets) and contracts. The Draft Bill will also clarify the international jurisdiction of Indonesian courts while establishing a formal mechanism for the recognition and enforcement of foreign court decisions in Indonesia without the need to re-examine the substance of relevant cases.

This Regulation introduces a risk-based framework for the preparation and approval of Detailed Environmental Management and Environmental Monitoring Plans (Rencana Pengelolaan dan Pemantauan Lingkungan Hidup Rinci ? ?Detailed RKL ? RPL?). Requirements under this framework vary depending on the levels of risk that are associated with proposed business activities (specifically, low and medium-low risk, and medium-high and high risk activities). The implementation of any Detailed RKL ? RPL must be reported semi-annually for the January - June and the July - December periods in line with specified minimum reporting requirements.

This Regulation has now updated the regulatory framework that governs the management, allocation and supervision of palm-oil plantation profit-sharing funds (Dana Bagi Hasil ? ?DBH?) through several key adjustments. In this regard, the DBH disbursement mechanism has been restructured and now comprises a five-stage distribution structure of 20%, 15%, 20%, 15% and 30%, which will come online as early as January of the relevant fiscal year. The new Regulation has also revised the DBH utilization framework by introducing a performance-based allocation model that is linked to regional road condition indicators and introduces greater flexibility regarding the utilization and disbursement of DBH after the occurrence of disasters or force-majeure events.

The Draft Regulation introduces a new framework that defines economic crimes as acts that threaten national economic stability or that cause macroeconomic losses. Said acts encompass crimes under existing sectoral laws and various other offenses (e.g. organized crime relating to natural resources, financial market manipulation and disruption to strategic commodities). The Draft Regulation also mandates the creation of an Attorney General-led Task Force with powers to investigate, prosecute, track illicit assets and access financial information. Additionally, corporate cases may be resolved through the imposition of peace fines or Deferred Prosecution Agreements, with the Task Force authorized to block or confiscate assets in order to prevent the diversion of funds linked to economic crimes.

In order to enjoy import-duty exemption facilities, importers of machinery that will be used for industrial construction or development purposes, industrial goods and materials, as well as goods that will be used for scientific research and development purposes, are now required to secure technical considerations (?Considerations?) under certain conditions. Importers must submit various data and documents when applying for Considerations and must also submit periodic realization reports after they have secured said Considerations.