The government has relaxed the requirements for the placement of Export Proceeds from Natural Resources (Devisa Hasil Ekspor Sumber Daya Alam/DHE SDA) for exporters in the mining sector through Article 18A of Government Regulation (PP) No. 21 of 2026.
Susiwijono Moegiarso, Secretary of the Coordinating Ministry for Economic Affairs, explained that under the provision, eligible mining exporters may place at least 30% of their DHE SDA for a minimum period of three months.
“This scheme differs from the general provisions applicable to non-oil and gas mining, which require 100% of DHE SDA to be placed for a minimum of 12 months,” Susiwijono said in a statement on Sunday, August 30, 2026.
He explained that the policy is aimed at three main objectives: (i) supporting macroeconomic stability and deepening the domestic financial market; (ii) promoting development financing, particularly investment and working capital to accelerate downstream processing of natural resources; and (iii) increasing investment and export performance from natural resource extraction, management, and processing activities.
Based on Export Customs Declaration (Pemberitahuan Pabean Ekspor/PPE) data from the Directorate General of Customs and Excise (DJBC) covering the period from March 2025 to July 2026, the government identified 537 taxpayer identification numbers (NPWP) belonging to mining exporters.
After matching the data with the Directorate General of General Legal Administration (Ditjen AHU), 64 NPWPs, or approximately 12% of the total, were found to meet the criteria for utilizing the facility under Article 18A. The facility is optional for eligible mining-sector exporters.
The facility is available to exporters organized as limited liability companies (PT) operating in the mining sector, provided they have at least one shareholder from a partner country and that shareholder holds a minimum 10% ownership stake.
Susiwijono explained that the government has designated five countries as meeting the criteria for partner countries: the United States, China, Hong Kong, Australia, and Canada.
“These five countries have the largest investment values in Indonesia’s mining sector, while also having bilateral trade agreements or other trade-related understandings or agreements with Indonesia,” he said.
In addition to providing relaxation in terms of the amount and duration of the required placement, exporters utilizing the relaxation may also place their DHE SDA in foreign-exchange banks that conduct business activities in foreign currencies.
He said the government has designated 15 foreign-exchange banks as eligible institutions for the placement of Special Accounts for DHE SDA for exporters utilizing the facility. These consist of five state-owned foreign-exchange banks and 10 non-state-owned foreign-exchange banks.
Exporters that meet the criteria but do not wish to utilize the facility may opt out of the new DHE SDA provisions by submitting a written statement to Bank Indonesia no later than five working days after the announcement of the exporter list.
If an exporter does not submit such a statement, the exporter will automatically be deemed to have chosen to utilize the special facility. Meanwhile, exporters that do not utilize the special facility will remain subject to the general DHE SDA provisions under Government Regulation No. 2 of 2026.
For the non-oil and gas mining sector, the provisions require 100% of DHE SDA to be placed for a minimum of 12 months at state-owned foreign-exchange banks. Meanwhile, oil and gas mining companies are required to place at least 30% of their DHE SDA for a minimum of three months at state-owned foreign-exchange banks.
