Rp1.7 Trillion Sweetened Beverage Excise Target Set for Implementation as Gold Export Duties Curtail Exporters: Customs and Excise Tightens Fiscal Supervision

The government targets Rp1.7 trillion in revenue from the packaged sweetened beverage (MBDK) excise in 2027. This policy is targeted to take effect in the second half of 2027 after its revenue target was included in the 2027 State Budget (APBN), which was passed on September 29, 2026. Although the revenue target has been set, the technical provisions for the excise imposition are still being prepared, including the tariff rates and the sugar content thresholds that will serve as the basis for the levy. Discussions regarding the tariffs are currently being conducted by the Directorate General of Customs and Excise (DJBC) together with the Directorate General of Economic and Fiscal Strategy.

Besides being oriented toward state revenue, the imposition of the MBDK excise is aimed at controlling the consumption of products that have a negative impact on public health. In preparing this policy, the government must also consider product diversity, distribution chains, administrative readiness, public understanding, and the impact on the industry and workforce. The planned imposition of this excise had previously been delayed, partly due to considerations regarding economic conditions and public purchasing power. With the targeted implementation in the second half of 2027, finalizing the technical provisions is a crucial stage before the policy is applied.

Aside from the planned new excise, the government is also regulating funding sources to strengthen law enforcement in the customs and excise sector. Through Minister of Finance Regulation (PMK) Number 70 of 2026 concerning the Use of Cigarette Tax Revenue for Law Enforcement in the Customs and Excise Sector, cigarette tax revenues can be utilized by the central government to fund these law enforcement activities. This regulation was stipulated on September 28, 2026, and promulgated on October 8, 2026. The portion of cigarette tax revenue used for law enforcement is recorded as Non-Tax State Revenue (PNBP) from Cigarette Tax at the Ministry of Finance and deposited into the State General Cash Account (RKUN).

Activities that can be funded include supervision through intelligence, patrols, enforcement, case handling, and the procurement of operational equipment; the drafting and refinement of regulations; human resource strengthening; the development of information technology systems; as well as public communication and institutional coordination. The PMK also regulates the deposit mechanism, revenue reconciliation involving the DJBC, the Directorate General of Treasury, and the Directorate General of Fiscal Balance, as well as the maximum budget allocation limit based on revenue projections. For 2026, transitional provisions use revenue projections for the August to December 2026 period, with deposits beginning in the third quarter based on actual revenues in August and September.

The strengthening of law enforcement goes hand-in-hand with the modernization of import supervision. The DJBC has begun integrating air cargo X-Ray scanning results with the Customs-Excise Information System and Automation (CEISA) 4.0 at Soekarno-Hatta International Airport. FedEx became the pioneer company in the integration trial. Program preparations have been underway since 2024, with the implementation schedule set for January 2026. The trial began in April 2026 and was expanded in July 2026 to include 16 out of 55 companies in the airport vicinity. Customs targets all Temporary Storage Areas (TPS) at Soekarno-Hatta Airport to implement this system no later than December 31, 2026.

The integration has five main objectives: supporting real-time supervision, assisting in the determination of artificial intelligence (AI)-based inspection lanes, accelerating the customs clearance process, improving human resource efficiency through remote supervision, and building a centralized and standardized X-Ray image repository. In the trial reported by FedEx, clearance release for delivery performance improved by nearly 20%, while the X-Ray scanning process was 30% faster. These figures are the results of the FedEx trial and thus cannot be immediately considered representative of the outcomes for all companies that will implement the system.

On the export side, the implementation of export duties on gold as regulated in PMK Number 80 of 2025 has drawn attention after the number of companies recorded exporting gold declined. Up to September 2026, there were five companies exporting gold, compared to around 15 companies in the same period the previous year. Export volume also dropped from 19.66 tons up to September 2025 to 3.74 tons up to September 2026. Meanwhile, gold export duty revenue was recorded at Rp385.2 billion. The DJBC stated that some companies are suspected of withholding exports after the export duty policy was enforced. However, the decision to export or withhold goods remains dependent on each company's individual business considerations.

Based on PMK Number 80 of 2025, the gold export duty tariff is determined based on the reference price and the type of gold exported. For reference prices ranging from US2,800tolessthanUS3,200 per troy ounce, the applicable tariff ranges from 7.5% to 12.5%, depending on the type of gold. If the reference price reaches US$3,200 per troy ounce or more, the tariff ranges from 10% to 15%. The export duty calculation uses the ad valorem method, where the tariff is multiplied by the number of units, the export price per unit, and the currency exchange rate. This policy is aimed at securing domestic gold needs, maintaining commodity price stability, and supporting mineral downstreaming, while continuing to consider the sustainability of business activities in the mining and gold industry sectors.

These four policy developments demonstrate the government's focus on revenue management alongside strengthening supervision in the customs and excise sector. The planned implementation of the MBDK excise is still awaiting the completion of technical provisions, while PMK Number 70 of 2026 provides a framework for using cigarette tax revenues to support law enforcement. Operationally, the integration of X-Ray with CEISA 4.0 is directed at increasing the effectiveness of import supervision, while the gold export duty is an integral part of export management and downstreaming policies. The progress of each policy's implementation requires close monitoring, particularly regarding the finalization of technical rules, system readiness, and their ultimate impact on business activities and state revenue.