Indonesia Relaxes DHE SDA Rules for 64 Mining Exporters
Mon 31 Aug 2026, 08:58 AM
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The government has relaxed the requirements for the placement of Export Proceeds from the Exploitation, Management and Processing of Natural Resources (DHE SDA) for mining sector exporters.
The relaxation is stipulated in Article 18A of Government Regulation (PP) No. 21 of 2026.
Under the new regulation, mining exporters that meet the criteria are required to place at least 30% of their DHE SDA for a minimum period of three months.
The provision is more lenient than the general rules for the non-oil and gas mining sector. Under the general rules, exporters are required to place 100% of their DHE SDA for a minimum period of 12 months.
“This 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 downstreaming of natural resources; and (iii) increasing investment and export performance from natural resource exploitation, management and processing activities,” Deputy Coordinating Minister for Economic Affairs Susiwijono Moegiarso said in a statement in Jakarta on Sunday (Aug. 30, 2026).
64 exporters meet the criteria
The government identified 537 mining exporters’ Taxpayer Identification Numbers (NPWP) based on Export Customs Declaration (PPE) data from the Directorate General of Customs and Excise (DJBC) for the period from March 2025 to July 2026.
The data was then matched with data from the Directorate General of General Legal Administration (Ditjen AHU).
As a result, 64 NPWPs, or around 12% of the total exporters, met the criteria to utilize the facility under Article 18A.
The facility is optional for mining exporters that meet the requirements.
Exporters wishing to utilize the relaxation must be established as limited liability companies (PT) and operate in the mining sector.
The companies must also have at least one shareholder from a partner country, with an ownership stake of at least 10%.
The government has designated five countries as partner countries, namely the United States, China, Hong Kong, Australia, and Canada.
“These five countries are those with the largest investment values in Indonesia’s mining sector, while also having bilateral agreements on trade or other trade-related understandings/agreements with Indonesia,” Susiwijono said.
Eligible for Placement at 15 Banks
Exporters utilizing the facility under Article 18A will not only receive relaxation in terms of the amount and duration of DHE SDA placement.
They may also place their DHE SDA at foreign exchange banks conducting business activities in foreign currencies.
The government has designated 15 foreign exchange banks as placement banks for Special Accounts for DHE SDA.
The number comprises five state-owned foreign exchange banks and 10 non-state-owned foreign exchange banks.
The special DHE SDA facility will take effect on September 1, 2026.
Exporters that meet the criteria but do not wish to use the facility must submit a statement letter to Bank Indonesia.
The letter must be submitted no later than five working days after the announcement of the exporter list.
If the statement letter is not submitted, exporters will automatically be deemed to have chosen the special facility.
Meanwhile, exporters that do not use the special facility will continue to follow the general DHE SDA provisions under Government Regulation No. 2 of 2026.
For the non-oil and gas mining sector, the general rules require 100% of DHE SDA to be placed for a minimum period of 12 months at state-owned foreign exchange banks.
Meanwhile, the oil and gas mining sector is required to place at least 30% of DHE SDA for a minimum period of three months at state-owned foreign exchange banks.
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