Introduction
The Minister of Finance Decree No. 31/MK/BC/2026 concerning the List of Goods Subject to Export Restrictions under Minister of Trade Regulation No. 15 of 2026 on the Policy and Regulation of Exports of Strategic Natural Resource Coal Commodities (“MOF Decree 31/2026“) came into force on 1 June 2026, replacing the previous coal export restriction regime set out in the Appendix to Minister of Finance Decree No. 24/MK/BC/2026, which was based on Minister of Trade Regulation No. 23 of 2023, as amended (collectively, the “Previous Regime“).
MOF Decree 31/2026 provides a legal basis for the Directorate General of Customs and Excise (“DGCE“) to supervise compliance with coal export requirements, while simultaneously expanding the scope of customs supervision to include customs-facilitated areas that previously fell outside the ambit of the Previous Regime.
The changes introduced by MOF Decree 31/2026 shift the focus of Indonesia’s coal export regime from one that, under the Previous Regime, primarily emphasized documentary control at the point of direct export, to a broader single gateway export framework established under Government Regulation No. 24 of 2026 on the Governance of Exports of Strategic Natural Resource Commodities (“GR 24/2026“). This policy shift has immediate practical implications for coal companies, particularly regarding their export compliance obligations during the transition period leading to the appointment of PT Danantara Sumberdaya Indonesia (“PT DSI“) as the sole coal exporter (BUMN Ekspor), which is scheduled to take full effect on 1 January 2027. Set out below are the developments that we consider most significant under MOF Decree 31/2026, together with their implications for Indonesia’s coal mining industry.
Legal Basis and Function of MOF Decree 31/2026 within the Import and Export Prohibitions and Restrictions Framework
MOF Decree 31/2026 was issued pursuant to Article 53 of Law No. 17 of 2006 concerning Amendments to Law No. 10 of 1995 on Customs, which requires every import or export prohibition and restriction issued by the relevant technical authority to be submitted to the Minister of Finance so that its implementation may be supervised by the DGCE.
Accordingly, MOF Decree 31/2026 is not a substantive policy instrument. Rather, it serves as the customs enforcement mechanism for the substantive export restrictions established under GR 24/2026 and Minister of Trade Regulation No. 15 of 2026 (“MOT Regulation 15/2026“). In the absence of this Minister of Finance Decree, the DGCE would lack the administrative authority to suspend or reject export declarations for coal commodities within its scope, notwithstanding that MOT Regulation 15/2026 had already entered into force on the same date.
MOF Decree 31/2026 also expressly revokes the coal export restriction provisions previously contained in the Appendix to Minister of Finance Decree No. 24/MK/BC/2026. Consequently, the substantive coal export restrictions and documentary requirements are now governed by MOT Regulation 15/2026, while their customs enforcement is implemented through MOF Decree 31/2026.
Covered Goods and Pre-Export Compliance Requirements
The following commodities are covered under MOT Regulation 15/2026 are as follows:
- anthracite (HS 2701.11.00);
- bituminous coal for fuel (HS 2701.12.10);
- other bituminous coal (HS 2701.12.90);
- other coal (HS 2701.19.00);
- lignite under two tariff headings within Chapter 27.02; and
- peat under two tariff headings within Chapter 27.03.
All commodities within this scope must satisfy two cumulative requirements before export:
- registration as a Registered Coal Exporter or possession of a Certificate; and
- a valid Surveyor’s Report,
as further regulated under MOT Regulation 15/2026.
Verification of these documents is conducted during the examination of the export declaration, generally through the Indonesia National Single Window (SINSW) system. Where either document is incomplete or unavailable, the system will issue a Notice of Export Declaration Rejection (Nota Pemberitahuan Penolakan) rather than an Export Clearance Note (Nota Pelayanan Ekspor), preventing the cargo from being physically loaded onto the transporting vessel.
Expansion of Supervision to Customs-Facilitated Areas
Unlike the Previous Regime, the DGCE’s supervisory authority under MOF Decree 31/2026 is no longer limited to direct exports overseas. Its supervisory scope expressly extends to the release of goods from Bonded Storage Facilities, Special Economic Zones (SEZs), and Free Trade Zones and Free Ports destined for export beyond the customs territory.
This expansion is particularly relevant to companies utilizing customs-facilitated areas as part of their logistics chain, as these movements are now subject to the same prohibitions and restrictions (larangan dan/atau pembatasan or lartas) inspection regime as direct exports, which had not previously been subject to explicit customs supervision under the Previous Regime.
Discretionary Exemptions
The provision stipulating that exports may only be carried out by State-Owned Export Enterprises (SOEs) may be exempted under certain conditions. The exemption mechanism is provided under Article 4 of GR 24/2026, in which this exemption would apply for business actors that hold contracts or agreements with the Government containing commitments relating to investment, divestment, and domestic processing and refining. Importantly, these exemptions do not apply automatically to eligible companies. Instead, they must be approved through an inter-ministerial coordination meeting involving the relevant government institutions. Companies intending to rely on this exemption should submit applications proactively rather than assume that the exemption will be granted by operation of law.
During the transition period, which ends on 31 December 2026, mining companies will remain registered as exporters, but they will be required to report, and submit export documentation, sales contracts, and supporting information as mentioned above to PT DSI through an integrated reporting system. From 1 January 2027, export authority will transfer entirely to PT DSI as the sole owner or intermediary exporter.
Conclusion
MOF Decree 31/2026 simply gives the DGCE the authority to enforce rules that GR 24/2026 and MOT Regulation 15/2026 already established. It also closes an old gap by revoking the Previous Regime and by extending customs supervision to Bonded Storage Facilities, SEZs, and Free Trade Zones and Free Ports to its scope, ensuring coal cannot leave Indonesian customs territory through any route without proper checks. Coal companies should therefore review whether their Registered Coal Exporter status and Surveyor’s Reports meet the new requirements under MOT Regulation 15/2026.
Companies intending to rely on the exemption of Article 4 GR 24/2026 should apply for government approval early, since it is not granted automatically. The more significant structural change is that PT DSI will become the sole coal exporter from 1 January 2027. Accordingly, companies should use the transition period, which lasts until 31 December 2026, to update their sales contracts, payment terms, and shipping arrangements while closely monitoring further guidance from the Minister of Trade, the Minister of Finance, and PT DSI
For further information, please contact:
MetaLAW, Legal & Tax Consultant, Jakarta, Indonesia
general@metalaw.id
